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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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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. 13 No. 1 (2018): Januari" : 5 Documents clear
PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK Marieta Ariani; Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.38 KB) | DOI: 10.25105/jipak.v13i1.4950

Abstract

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.  
PENGARUH RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP NET INTEREST MARGIN (NIM) DI SEKTOR PERBANKAN Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.187 KB) | DOI: 10.25105/jipak.v13i1.4955

Abstract

The purpose of this study was to examine the effect of credit risk and company size on Net  Interest Margin (NIM) in the banking sector. The samples used are banks that fall into the category of BUKU 1 to BUKU 4 banks, totaling 99 banks with observation periods from 2010 to 2014. The sampling technique uses purposive sampling. The analysis method used is multiple regression with data panel. The chosen model is Fixed Effect Model (FEM). The results showed that the size of the company had a negative and significant influence on net interest margins while credit risk had no significant effect on the net  interest margin.
PENGARUH FINANCIAL CLASSIFICATION, FINANCIAL INDICATORS, DAN CORPORATE PERFORMANCE TERHADAP MANAJEMEN LABA Orlin Cicilia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.319 KB) | DOI: 10.25105/jipak.v13i1.5008

Abstract

The purpose of this study is to know the analysis of the effect of financial classification, financial indicators, and corporate performance on earning management through corporate governance as intervening variable. Financial indicators of this study are measured by liquidity, profitability, and leverage. Sampling method used is purposive sampling method (a method using special criterias). The sample in this study is 54 manufactur companies listed on the Indonesia Stock Exchange in 2011-2014. This research uses IBM SPSS 21.0 and variety of journals and references relating to the topic of this research contained in the library as well as other information from legal website on the internet. The result of this study shows that financial classification, financial indicators, and, corporate performance don’t have significant influence to earning management indirectly through corporate governance as intervening variable. The direct and significant influence only happen to profitability on earning management
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Erwin Sulistiono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.279 KB) | DOI: 10.25105/jipak.v13i1.5009

Abstract

The objective of the empitical study is to examine and to analyze the effect of Profitability, Leverage, and Audit Quality on Tax Avoidance with Size of the Company as moderating variable. The sample of the empirical study is the mining company that listed in Bursa Efek Indonesia (BEI) in 2012-2016. This research uses multiple regression analysis as hypothesis testing. The result of the empirical study are (1) Profitability had negative significant influence to Tax Avoidance, (2) Leverage had not significant influence to Tax Avoidance, (3) Audit Quality had positive significant influence to Tax Avoidance, (4) Size of The Company had the strengthens positive significant influence between profitability to Tax Avoidance, (5) Size of The Company had the strengthens positive significant influence between leverage to Tax Avoidance, (6) Size of The Company had the weakens negative moderating significant influence between audit quality to Tax Avoidance.
ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Andy Priyono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.596 KB) | DOI: 10.25105/jipak.v13i1.5150

Abstract

Going concern audit opinion received by a company auditor shall indicate their doubts viability of the company. Going concern audit opinion can be used a basis for decision making for users. Some study on the factors that may affect the auditor's going concern audit opinion has been done. However, results of these studies still show inconsistency. This study aims to reexamine the factors that affect the going concern audit opinion.In this study to examine the effect of leverage, liquidity, financial condition, company growth, debt default, audit quality and an independent commissioner to the acceptance of going concern audit opinion. The study design was quantitative with the hypothesis. Test of hypothesis of the study is the logistic regression analysis. The samples of this study were manufacturing companies listed in Indonesian Stock Exchange (IDX) for the period of 2010-2015. Data were collected using purposive sampling method.The results of this study show that the financial condition is an negative influence on the acceptance of going concern audit opinion while leverage and audit quality is an positive influance on the acceptance of going concern audit opinion. While liquidity, company growth, debt default and an independent commissioners is not influence on the acceptance of going concern audit opinion

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