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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 5 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2009): Juli" : 5 Documents clear
PENGARUH PENERAPAN FRAUD EARLY WARNING SYSTEM (FEWS) TERHADAP AKTIVITAS BISNIS PERUSAHAAN Wibowo Wibowo; Winny Wijaya
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3523.918 KB) | DOI: 10.25105/jipak.v4i2.4463

Abstract

Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in acompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company. This observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test the quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests. Based on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R² value as 0.011, which means independent variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p-value as 0.996, which higher than alpha 0.05.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSI, RASIO TOBIN Q, AKRUAL PILIHAN, TARIF EFEKTIF PAJAK, DAN BIAYA PAJAK DITUNDA TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PUBLIK Hotman T Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2654.166 KB) | DOI: 10.25105/jipak.v4i2.4464

Abstract

The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule .There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy. The different kind of income is namely book-tax differrent(BTD),its proxy for tax avoidance. The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The methodology of this research is multivariate analysis with independent variables which are institutional ownership, Tobin Q, income smoothing, discreanary accrual proxy for earning management, efective tax rate, and deferred tax expense.The result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, efective tax rate influence positive and significantly toward boo-tax difference ,meanwhile institutional ownership and deferred tax expense has no influence toward book-tax difference,simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%.
ANALISIS PERBEDAAN BESARAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PEMENUHAN GOOD CORPORATE GOVERNANCE BERDASARKAN KEPUTUSAN-399/BEJ/07-2001 Abubakar Arif; Tuntun Asi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.339 KB) | DOI: 10.25105/jipak.v4i2.4465

Abstract

The research aims distinguish differentiation profitability (gross profit margin, operating profit margin, net profit margin, earnings per share, return on total assets ,dan return on total equity) of manufacturing company listed in Indonesia Stock Exchange befor and after implementing good corporate governance. One hundred and fourty for manufacturing registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method using critrerias that determined by researcher and Bapepam decision no399/BEJ/07-2001.The result of the research, there is significant differentiation of profitability befor and after implmenting good corporate governance.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNING RESPONSE COEFICIENT DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA R Rosiyana Dewi; Mariani Sitinjak
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1581.3 KB) | DOI: 10.25105/jipak.v4i2.4466

Abstract

The purpose of this research is to know that company characteristics toward social disclosure and Earning Response Coefficient (ERC) on manufacture companies is listed in Indonesia Stock Exchange. Independent variables in this research are profitability, leverage, and company size with ethnic of company leaders as a control variable. Intervening variable in this research is social disclosure. Dependent variable is Earning Response Coefficient (ERC). Fourty-seven registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method. Analysis hypothesis is using Regression, before hypothesis test, normality data test using kolmogorov-smirnov and P-Plot test. The result concluded by using Regression there are both profitability and company size have influences to social disclosure. Corporate Social Responsibility (CSR) also have influence too to Earning Response Coefficient (ERC). In third model, only company size have influence to Earning Response Coefficient (ERC)
MANAJEMEN KEUANGAN DAERAH : OPTIMALISASI PENGELOLAAN DANA ALOKASI UMUM (DAU) BAGI PEMBANGUNAN DAERAH Isti'anah Isti'anah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 2 (2009): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.671 KB) | DOI: 10.25105/jipak.v4i2.4467

Abstract

The implementation of fiscal balance policy is done through budget allocation for local governments, include balance fund. Furthermore, the policy has also been meant to reduce imbalance fund resources between central and local governments and to minimize fiscal gap among local governments as well. The general allocation fund (DAU) is allocated with aim to even distribution of financial capability interregional. The allocation is to finance local governments' need regarding implementation of decentralization system. The use fund is adjusted to priority and need each local government (block grant)

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