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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. 5 No. 2 (2010): Juli" : 5 Documents clear
PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo) Nazmel Nazir
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15298.945 KB) | DOI: 10.25105/jipak.v5i2.4473

Abstract

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.
RELEVANSI NILAI INFORMASI AKUNTANSI DI BURSA EFEK INDONESIA Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10615.998 KB) | DOI: 10.25105/jipak.v5i2.4474

Abstract

This research is designed to examine the value relevance of accounting information at Indonesian Stock Exchange for 2003-2007. Research samples were selected from all of emitent listing in Indonesian Stock Exchange from 2003 — 2007. For hypotesis testing were used Francis and Schipper, and Brown model. There were two multiple regression equation. The research sample are all listed companies at Indonesian Stock Exchange for 2003-2007 that had publised financial statements at December 31. Based on E-Views program, it was found first cross sectional regression : p-value 0,00 and average R2 0,5637, it means that there was strong relationship between fair value of companies and its book value. The second regression was found that p-value 0,00 and average R2 0,8458, it means that there was strong relationship between book value equity of companies and its operating income. Based on statistical calculation, it was concluded that value relevance of accounting information was very important for investor and creditor for their decision.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PENAWARAN PERDANA SAHAM DI BURSA EFEK INDONESIA SAAT KRISIS FINANSIAL GLOBAL PERIODE 2006-2008 Abubakar Arif; Febrina Nur Isnidya
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (20276.036 KB) | DOI: 10.25105/jipak.v5i2.4475

Abstract

This objective of the research is to analyze influence of Initial Return on global financial crisis period in the period 2006-2008, obtained from non-financial information and financial support for taken into consideration in decisions to invest in companies that do an IPO on the Indonesia Stock Exchange. Tests conducted on 45 companies that went public in the year 2006-2008 in the Indonesia stock exchange, the sample selection method sampling purposive. The main issues underlying this research is to determine the influence of company size, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation and the reputation of underwriters, the initial period of return on the global financial crisis. The results showed that simultaneous testing of a significant effect between the independent variables both financial and non financial measures consist of the company, earnings per share, price earning ratio, the level of leverage, return on total assets, the percentage of old shareholders, auditor reputation, and underwriter's reputation with its dependent variable is initial return on the global financial crisis period of 2006-2008. While on a partial test of financial information variable earnings per share which is partially a significant effect on initial returns, and on non-financial information that affects a significant is auditor reputation ofthe initial return.
ANALISIS PENGARUH BOOK VALUE, ECONOMIC VALUE ADDED, DAN INTELLECTUAL CAPITAL TERHADAP MARKET VALUE PERUSAHAAN (STUDI PADA EMITEN NON PERBANKAN DALAM INDEKS LQ-45) Wibowo Wibowo; Mailani Mailani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (18474.84 KB) | DOI: 10.25105/jipak.v5i2.4476

Abstract

This research aims to know the effect of book value, economic value added and intellectual capital on the maket value offirms. This research added variables of book value, EVA, and intellectual capital same as Huang & Wang (2008) had been done in their research. Purposive sampling method was used in taking research samples, and the periods of this research were from 2005 to 2008. 101 non banking firms in LQ-45 indexes from 2005 to 2008 were used as samples in this research. The results of this research showed that book value has significant influence on the market value offirms. EVA has significant influence on market value in first model of this research but it becomes no significant influence on market value of firm in second model of this research after adding intellectual capital. Moreover, this research also found that intellectual capital provides incremental information for the evaluation of stocks (market value).
ANALISIS PERSEPSI DOSEN TENTANG PENGARUH KECERDASAN SUMBER DAYA MANUSIA TERHADAP KINERJA PERUSAHAAN Slamet Wiyono
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 5 No. 2 (2010): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23243.505 KB) | DOI: 10.25105/jipak.v5i2.4477

Abstract

This is an exploration research. The research aims to know lecturer perception of Economic Faculty University about the effect of SQ/EQ/iq to performance of organisation/institution. The other objective of the research is finding dominant factor influenced performance ofthe institution. The research used Kruskal Wallis Test to test hypothesis with alpha 0,05 . The result of this research showed there were no significant perception of 14 variables had been examined. It means there was no differentiation perception ofthe respondents. The other result of the research showed the three dominant factor that influenced performance of organisation are SQ factor: honesty with mean 2,-35, EQ factor: emphaty with mean 2,45, and IQfactor :creativity with mean 2,45. 

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