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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
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+6281574360223
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2017): Juli" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA Dwi Ratnaningsih; Waluyo Waluyo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1376.976 KB) | DOI: 10.25105/jipak.v12i2.5113

Abstract

Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates & Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.
ANALISIS PENGARUH KOMPENSASI, MOTIVASI, LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL INTERVENING Dewi Shanty; Sekar Mayangsari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1214.2 KB) | DOI: 10.25105/jipak.v12i2.5114

Abstract

This study is purposed to analyze the performance of employees in the fields of accounting, finance, tax, audit. The analysis data technique in this study using SEM analysis. The results of this study show that compensation, motivation not significant influence organization commitment, work environment positive significant influence organization commitment, compensation not negative influence employee performance, motivation not significant influence employee performance, work environment positive significant influence employee performance, organization commitment not significant influence employee performance, organizational commitment not able mediate the relationship between compensation, motivation, work environment and employee performance.
ANALISIS KEPATUHAN FINANSIAL DAN NON FINANSIAL PPH PASAL 23 DAN PASAL 25 Yustinus Khristiandri; Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1104.308 KB) | DOI: 10.25105/jipak.v12i2.5115

Abstract

This research aims to analyze the tax financial compliance calculating, payment, and reporting tax obligations and nonfinancial compliance in Accuracy of depositing and reporting date Income tax obligations of Article 23 and 25 has been done in 2015 in accordance with applicable tax laws in 2015. Methods of data collection in this research include interviews, observations, documentation from PT XYZ for further analysis. Data analysis are performed by comparing the calculation, payment, reporting of tax obligations (tax payment slip and tax return). Fiscal corrections has been done by PT XYZ under 2015 tax regulations. Results revealed that the tax obligations of financial XYZ is in the calculation and remittance of income tax Article 23, including taxpayers who do not obey, because there is still an object of Income Tax Article 23, namely the cost of consultancy services, uncut, fully paid and reported. Compliance nonfinancial XYZ in the reporting obligations of Income Tax Article 23 is still not comply because there is still an object of income tax Article 23 on consultancy services, uncut , filly paid and reported in August and Income Tax Article 25 XYZ 2015 are in accordance with prevailing tax regulations. Namely the obligation of article 25 PT XYZ has been deposited before the maturity deposit and reporting of income tax Article 23 for further research can be developed into more comprehensive tax liability.
PENGARUII DEPOSITO, PENYALURAN }CREDIT NON-SME TERHADAP NET INTEREST MARGIN SEKTOR PERBANKAN TAHUN 2010 SAMPAI TAHUN 2014 Feranika Husodo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.365 KB) | DOI: 10.25105/jipak.v12i2.5116

Abstract

This study aims to examine the effect of deposits and credit distribution on the banking net interest sector. Observation period from 2010 to 2014. The total bank sample used was 111 banks included in the BUKU 1 bank category until BUKU 4. The analytical techniques used were related to hypothesis testing using multiple linear regression panel data. The results show that deposits have a positive and significant effect on net interest margins, while lending has a negative and significant effect on net interest margins.
PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Samsat Polda Jakarta Timur) Ferdinandus Kusuma
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.843 KB) | DOI: 10.25105/jipak.v12i2.5117

Abstract

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance in companies in the area, SAMSAT POLDA East Jakarta. The data used are primary data by distributing questionnaires to Motor Vehicle Taxpayers registered at the SAMSAT POLDA East Jakarta Office. The population that will be the object of research is all motorized taxpayers registered at SAMSAT POLDA East Jakarta Office until the period of December 2016. The sampling technique used is accidental sampling. This study uses a method of linear regression analysis. The results showed that from the understanding of the taxpayer does not have a significant positive effect on motor vehicle taxpayer compliance and taxation sanctions have a significant positive effect on motor vehicle taxpayer compliance.

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