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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. 2 (2018): JULI" : 5 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Azalia Fasya
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.659 KB) | DOI: 10.25105/jipak.v13i2.5012

Abstract

This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.
PENGARUH KONSERVATISME, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Camelia Mayang Susanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.818 KB) | DOI: 10.25105/jipak.v13i2.5021

Abstract

The objective of this study is to examine the effect of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, and Profitability Against Tax Avoidance. The population of this study is Manufatur Company listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used is Purposive sampling method and the sample of this study is 121 sample. The data collection is conducted by www.idx.co.id .The results showed that the variables of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, and Inventory Intensity Ratio had no effect on the  Tax Avoidance, while the independent variable Profitability had a significant negative effect on Tax Avoidance.
PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Tyas Pambudi Raharjo; Licke Bieattant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.478 KB) | DOI: 10.25105/jipak.v13i2.5022

Abstract

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.
PENGARUH PEMBERIAN ESOP DAN KUALITAS AUDITOR TERHADAP KEINFORMATIFAN LABA DIMODERASI KEPEMILIKAN MANAJERIAL Ayu Lestari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.137 KB) | DOI: 10.25105/jipak.v13i2.5035

Abstract

The objective of the empirical study is to examine and to analyze the influence of employee stock option program (ESOP) and auditor quality on earnings informativeness proxied by earnings response coefficients on companies that adopted ESOP listed on the Indonesia Stock Exchange at year 2013-2017. This research uses moderating variables managerial ownership and uses control variables company size, default risk and industry type. Data for this research were obtained by Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange website, the company's annual report, and stock price data from Yahoo Finance. Sample that used in this research were 18 go public companies listed on the Indonesia Stock Exchange and adopted ESOP in 2013-2017. The sampling technique used was purposive sampling method. This research uses moderation regression analysis.  The results showed that employee stock option programs and auditor quality had a positive and significant influence to earnings informativeness. The test results in the moderating variable that managerial ownership cannot strengthen the relation between employee stock option program and earnings informativeness, while managerial ownership can strengthen the relation between auditor quality and earnings informativeness. Company size and default risk as control variables have a positive but not significant effect to earnings informativeness, while industry types have a positive and significant influence to earnings informativeness.
PENGARUH INSENTIF, TIME PRESSURE, PENGALAMAN AUDITOR, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT Synthia Ariani; Hasnawati Zainal
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.718 KB) | DOI: 10.25105/jipak.v13i2.5083

Abstract

The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. This research found that incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.

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