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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 8 Documents
 1 
Search results for , issue "Vol. 16 No. 2 (2021): JULI" : 8 Documents clear
TAX CHALLENGES OF DIGITAL ECONOMY IN INDONESIA Susanna Hartanto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.858 KB) | DOI: 10.25105/jipak.v16i2.6181

Abstract

E-commerce transactions emerged as a consequences of the new virtual business model that is used by some multinational entities expanding their business operations abroad in the international landscape. This study aims to explore ecommerce taxation in Indonesia including some factors like understandings and tax payer’s opinion of e-commerce taxation and current rule and tax mechanism of ecommerce which are supporting the implementation of e-commerce taxation. Factors studied related to taxation of e-commerce, including mechanism, monitoring system, and e-commerce transaction. Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection was used semi-structured interview, observation, and documentation. Data analysis of this research was descriptive method. The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Difficulties in the detection of e-commerce transactions bring its own problems, this is the biggest challenges in e-commerce transactions, namely the difficulty of the government to establish a clear and fair e-commerce tax rules. Recent government rule in November 2019 which accommodate economic substance from Unified Approach of OECD gives refreshment to those difficulties.
DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING Barbara Gunawan; Jihan Mawarni
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.168 KB) | DOI: 10.25105/jipak.v16i2.8605

Abstract

This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.
FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK Yuliawati Yuliawati; Paulina Sutrisno
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.675 KB) | DOI: 10.25105/jipak.v16i2.9125

Abstract

This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred tax expense, audit committee, proportion of independent commissioners, institutional ownership have no effect on tax avoidance. The theoretical contribution of this study is to add to the development of previous literature related to the effect of business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance.
CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY Chaerunnisa .; Tri Lestari; Windu Mulyasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.584 KB) | DOI: 10.25105/jipak.v16i2.9152

Abstract

This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.
PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK Suparna Wijaya; Fitriyan Dwi Rahayu
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.07 KB) | DOI: 10.25105/jipak.v16i2.9257

Abstract

This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, RASIO INTENSITAS MODAL DAN RASIO INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK Yolanda Sianturi; Melinda Malau; Ganda Hutapea
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.773 KB) | DOI: 10.25105/jipak.v16i2.9317

Abstract

This study aims to determine the effect of corporate social responsibility disclosure, capital intensity ratio, inventory intensity ratio and tax avoidance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. A total of 99 property and real estate company-year were sampled in this study. The sample technique used in this research is side purposive method. The data used in this research is secondary data. The research data was obtained from the website www.idx.co.id. The data obtained and collected were then processed using the SPSS version 24 application. The results showed that the effect of corporate social responsibility disclosure with a significance value, the ratio of capital intensity with a significance value, and the ratio of inventory intensity with a significance effect on tax avoidance. This study provides theoretical implications, namely disclosure of corporate social responsibility, capital intensity ratios, and inventory intensity ratios which have a positive effect on tax avoidance. The results of this study support the agency theory that high quality company profits will accurately reflect the company's operational performance and reduce corporate tax avoidance efforts.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN ASING, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS Syiva Widichesty; Abubakar Arief
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.108 KB) | DOI: 10.25105/jipak.v16i2.9418

Abstract

At this time, as desired by stakeholders, the company's profitability is not only influenced by financial performance, but also other non-financial performance which can be measured through intellectual capital. Thus study aims to analyze the effect of intellectual capital, foreign ownership, and capital structure on profitability. In this study, capital structure was measured in debt to equity ratio (DER) and profitability as a return on assets (ROA). The study used a sample of non-financial services companies listed in the Indonesian Stock Exchange for 2015-2019. Data samples were determined by using a purposive sampling method. The study conduct 95 observation of 19 samples of the companies. The type of data used is the secondary data with the analysis technique using the regression data panel on eviews 9. The result showed partially that intellectual capital has a significant positive effect on ROA, while foreign ownership has a significant negative effect on Profitability but capital structure has no effect on profitability.
PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON DI INDONESIA Amrie Firmansyah; Pramuji Handra Jadi; Wahyudi Febrian; Deddy Sismanyudi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.257 KB) | DOI: 10.25105/jipak.v16i2.9420

Abstract

The company has a significant contribution to industrialization, which results in global warming and climate change in the world. This condition can threaten the future of the world, including in Indonesia. This study aims to examine the effect of corporate governance on the disclosure of carbon emissions in Indonesia. This study uses secondary data sourced from financial statements available at www.idnfinancials.com. The sample used in this study was a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The research data were analyzed using multiple linear regression for panel data. This study concludes that the implementation of good governance and firm size are positively associated with emission carbon disclosure. The implementation of good corporate governance can increase the transparency of information provided to the public voluntarily, including information on carbon emissions produced by companies. Besides, the large companies tend to be transparent in their carbon emissions disclosure to the public.  This research indicates that the government needs to regulate policies related to managing carbon emissions produced by companies to encourage companies to implement sustainability issues. In addition, the Financial Services Authority (OJK) needs to carry out monitoring related to the implementation of corporate governance implemented by companies listed on the Indonesia Stock Exchange.

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