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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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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 8 Documents
 1 
Search results for , issue "Vol. 17 No. 2 (2022): JULI" : 8 Documents clear
KAJIAN TENTANG PERILAKU PENGGUNA E-FAKTUR WEB-BASED MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Adhitya Putri Pratiwi; Aris Sanulika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.453 KB) | DOI: 10.25105/jipak.v17i2.9384

Abstract

This study aims to measure the extent to which taxpayers feel helped by the presence of e-faktur web-based, where to measure this the researcher uses perceived usefulness and perceived ease of use as indicators, and this research is expected to provide input for policymakers, in this case the Directorate General of Taxes regarding deficiencies or difficulties faced by taxpayers in using e-faktur web-based. The population used in this study is web-based e-invoice users and the sampling technique used is snowball sampling where the researcher chooses several research colleagues to be able to help distribute questionnaires to other respondents with the criteria determined by the researcher, namely the respondent is a taxpayer who has reported the Periodic Value Added Tax (VAT) SPT using a web-based e-invoice. This study uses a quantitative approach with primary data. The data collected was then processed using SPSS Version 25 with the Multiple Linear Regression method. This study shows the results that perceived usefulness influences on the attitude of taxpayers towards the use of e-faktur web-based, while the perception of convenience does not influence on the attitude of taxpayers towards the use of e-faktur web-based. This research is expected to be an input for policymakers, especially the Directorate General of Taxes, which is currently very aggressively reforming tax administration to provide convenience for taxpayers in fulfilling their tax compliances.
KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN ASING DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Arif Nugrahanto; Egra Gramatika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.452 KB) | DOI: 10.25105/jipak.v17i2.10289

Abstract

This study aims to examine the effect of tax avoidance on firm value and to examine the role of managerial ownership and foreign ownership in moderating this relationship. This research uses quantitative methods and is carried out on consumer goods industry sub-sector companies listed on the IDX in 2016-2019. Using a total sample of 28 companies, it was applied with 112 total observations. This study uses Cash ETR and Current ETR to measure tax avoidance, adjusted Tobin's Q to measure firm value, managerial ownership and foreign ownership as moderator variables, and company age and size as control variables. Using panel data method, the findings are that tax avoidance has a significant positive effect on firm value. Meanwhile, the managerial ownership weakens the relationship between tax avoidance and firm value, and foreign ownership weakens the relationship between tax avoidance and firm value. Moreover, applying  Cash ETR or Current ETR as a proxy produce the different results.
PERILAKU PENGGUNA SISTEM INFORMASI AKUNTANSI PADA PELAKU USAHA UMKM DALAM BISNIS E-COMMERCE Naili Saadah; Moh Akil Nur Hakim; Ali Imron
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.434 KB) | DOI: 10.25105/jipak.v17i2.12473

Abstract

This study aims to examine the effect of the variable performance expectacy, effort expectacy, social influence, hedonic motivation, price value, habit and facilitating condition as independent variables and the behavior of users of E-commerce Accounting Information Systems as the dependent variable. Using a quantitative method by taking a sample of the MSMEs fostered in the city of Semarang, a total of 282 respondents were then analyzed by multiple linear regression using SPSS version 23 as an analytical tool. So the results of the study provide evidence that six of the seven variables used in this study, performance expectancy, effort expectancy, social influence, hedonic motivation, price value, habit, have a significant positive effect on the behavior of AIS users, only one variable that has no effect, namely Fascilitating Condition, it shows that facilities do not affect someone in implementing technology because nowadays almost everyone has a smartphone.
KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BADUNG BERDASARKAN PERSEPSI KEPERCAYAAN WAJIB PAJAK DAN KEKUASAAN OTORITAS PAJAK Ni Luh Gede Desy Ardiani; Sulfan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.784 KB) | DOI: 10.25105/jipak.v17i2.12509

Abstract

The ratio of submission of Annual Tax Returns at two Tax Service Offices with the working area of Badung Regency is still relatively low when compared to national tax compliance. With more than a quarter of the population owning MSMEs, MSME taxpayer compliance in Badung Regency is an interesting phenomenon to study. This qualitative research aims to determine the compliance of MSME taxpayers seen from the perception of trust in the government and the power of the tax authorities in accordance with the slippery slope framework theory by Kirchler, et al (2008). Collecting data using in-depth interview techniques with 13 informants consisting of 8 MSME taxpayers in Badung Regency, 1 academician, and 4 practitioners as a form of triangulation. This study found that even though trust in the government was not high, MSME taxpayers remained voluntarily compliant as long as they had income and for the convenience of their business. On the other hand, coercive power, especially sanctions and supervision, has more dominant influence than persuasive power. Taxpayers with the post-conventional moral stage are more affected by persuasive power than those in the pre-conventional stage. The results of this study are expected to assist the tax authorities in making policies to improve taxpayer compliance.
TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Cindy Muljadi; Maria Eugenia Hastuti; Hari Hananto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.352 KB) | DOI: 10.25105/jipak.v17i2.12864

Abstract

Some elements of this research are important elements in the company, but also become one of the elements of the company to do tax avoidance. This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.
EVALUASI JOINT PROGRAM DI UNIT VERTIKAL TERKECIL OTORITAS PAJAK DAN OTORITAS PABEAN Alan Afriyanto; Nisrina Widayuni
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.475 KB) | DOI: 10.25105/jipak.v17i2.13301

Abstract

The regulation about joint program in Ministry of Finance is only providing guidelines in The Head Office and Regional Office levels. The absence of guidelines for the smallest vertical unit has resulted in many Primary Tax Offices (PTO) and Customs and Excise Offices (CEO) Type C that have not carried out joint programs and loss a lot of potential revenue. This article is intended to examine the implementation of the joint program in the smallest vertical units. To examine, this articles uses a qualitative method with a case study approach. In-depth interviews, observations, and requests for various documents were conducted to collect data. The object of this research is Magelang PTO and Magelang CEO Type C. Based on data processing, the following conclusions are obtained. Magelang PTO and Magelang CEO Type C have not implemented a collaboration program. There are three challenges that have prevented the two offices from implementing the joint program, namely: the absence of guidelines for implementing joint programs in the smallest vertical units; there are cost and benefit considerations; there are different working areas. Beside that, based on the results from comparing data between excise payments and income tax payments, there is new potential revenue. Based on the research findings, policy makers in both agencies need to immediately formulate rules related to joint program for the smallest vertical units.
FAKTOR-FAKTOR DETERMINAN REPUTASI PERUSAHAAN PADA RESTORAN CEPAT SAJI DI JAKARTA Sefvinur Yuliana Putri; Hermi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.838 KB) | DOI: 10.25105/jipak.v17i2.13924

Abstract

This study aims to analyze about determinant factors  the company's reputation such as  social responsibility, customer satisfaction, customer loyalty and brand image on the company's reputation. This study uses primary data obtained by distributing to respondents with google form. The population in this study are consumers of fast food restaurants in DKI Jakarta. The sample used is consumers from fast food restaurants through a questionnaire used as many as 260 respondents. The sampling technique was determined by using a non-probability sampling method with purposive sampling type, namely the way of taking samples not randomly but using certain criteria, among other consumers who bought fast food restaurant products, especially in DKI Jakarta at least 2 times and at least 17 years old and knew about corporate social responsibility conducted through a questionnaire used. The data testing technique used in this study used multiple regression analysis which was operated through the SPSS version 25 program. The results of this study indicate that partially and simultaneously corporate social responsibility, customer satisfaction, customer loyalty and brand image have a positive and significant effect on company reputation.
DO CORPORATE GOVERNANCE AND FINANCIAL CHARACTERISTICS MAY INCREASE CSR DISCLOSURES? Maria Ariesta Utha; Abubakar Arif; Puspahadi Boenjamin
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.626 KB) | DOI: 10.25105/jipak.v17i2.13986

Abstract

The purpose of this study was to analyze the effect of corporate governance and financial characteristics on the disclosure of Corporate Social Responsibility (CSR). The corporate governance variable uses the composition of the board and board committees, while the financial characteristics are proxied by the size of the company. The sampling technique used was purposive sampling. A total of 17 companies used in this study were selected with the provisions of being included in the SRIKEHATI Index ranking from 2016 to 2020 with a total data of 85 observations. The method of analysis uses multiple linear regression panel data. The results show that corporate governance as measured by the composition of the board has a positive and significant effect on CSR disclosure, while the board committee has no significant effect on CSR disclosure even though the resulting coefficient is positive. The financial characteristics that are proxied through the size of the company also do not have a significant effect on CSR disclosure. Meanwhile, of the many proxies of corporate governance and financial characteristics, only 2 corporate governance variables and 1 variable are used to measure financial characteristics. The contribution of this research is that good governance through the role of the composition of the board of commissioners can improve the quality of CSR disclosure, so companies need to improve the composition of the board of commissioners in the company.

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