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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. 8 No. 1 (2013): Januari" : 5 Documents clear
ANALISIS KAUSALITAS ANTARA PENERIMAAN PAJAK DENGAN TINGKAT KEGIATAN EKONOMI INDONESIA DENGAN PENDEKATAN GRANGER CAUSALITY Abubakar Arif; R Rosiyana Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.119 KB) | DOI: 10.25105/jipak.v8i1.4502

Abstract

The purpose of this study is to analysis the causality between tax revenue and economy activity in Indonesia period 1990-2010. The design of this research used time series analysis model with Granger Causality Model with the step analusis are (1) determine long of lag to know how long tax revenue and economy activity influence, (2) determine causality test to proof there are causality or there are correlation one direction between tax revenue and economy activity, (3) analyze the power of correlation or influence between tax revenue and economy activity after the result of causali8ty test was reach. The analysis used in this research was time serieswith annual data,starting 1990 too 2010. Tax revenue and economy activity with proxy product domestic bruto are valuables used in this study. The result of this study are not find causality between tax revenue and economy activity in Indonesia but one direction correlation when tax revenue influence economy activity.By the regression analysis can proff that tax revenue influence significant positive to economy activity with multiplier effect less than 1.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT Hexana Lastanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (963.464 KB) | DOI: 10.25105/jipak.v8i1.4503

Abstract

To be able to achieve good corporate governance, in addition to managerial ownership, institutional ownership and board of directors, the role of the audit committee also needed to further enhance the quality of information contained in the financial statements in accordance with his duties. Good corporate governance is one way to address the practice of earnings management. Study to examine the effect of the mechanisms of good corporate governance on earnings management that uses the data in the Indonesian capital market, still very little is done. Earnings management is a management action in the process of preparing financial statements to influence the level of profit that is displayed. The goal is to improve the welfare of certain parties, which can be identified as an advantage. Earnings management problem is the agency problem that is often triggered by a separation of the role or the difference between the interests of the owners (shareholders) with managing the company's management.
DETERMINAN VARIASI EFFECTIVE TAX RATES (ETRS) PERUSAHAAN DAN REFORMASI PAJAK: STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2009 Dewi Kartika Sari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1335.121 KB) | DOI: 10.25105/jipak.v8i1.4504

Abstract

This study examines the determinants of the variability in corporate effective tax rates (ETRs) in Indonesia spanning the taxation reform. Previous studies have found that there is an association between firm size, capital structure, corporate investment decision and corporate ETRs. In this study political connection (Adkulcari et al., 2006) is added as a complement of the firm size and corporate ETRs association explanation. Our results indicate that capital structure (leverage), capital-intensity, and inventory-intensity have an association with the variability of corporate ETRs in Indonesia. The opposite sign of estimated coefficient regression of capital-intensity variable might be because there is a capital lease asset in the fixed asset component. This study failed to find the association between firm size, R&D intensity, political connection, tax reform, and ETRs.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATIVENESS OF EARNING Hermi Hermi; Dewi A Tanin
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.144 KB) | DOI: 10.25105/jipak.v8i1.4505

Abstract

This Research see the influence of corporate social responsibility (CSR) on the quality of works. Quality profit measured with aquamarine response koefiesien profit (ERC). Strewn do with using two-platter model regresi. The first model only menguji variables influence the CSR to ERC. Be a model both strewn do with entering the control variables growth (Growth) and lever (leveraging). Engineering sample ;Mei- is used purposive random sample, then tested with data using linear regresi. From the results found strewn that CSR has no effect on the quality of works.
ANALISIS PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI PADA STAF AKUNTANSI DAN KEUANGAN Anugerah Putri Suciati; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1214.303 KB) | DOI: 10.25105/jipak.v8i1.4510

Abstract

Human resources in an organization are a crucial aspect that determined the effectiveness of it. The implication is that an organization needs to always investing by making the human resources, in this case is the staff to be satisfaction while working. On the other side, the staff commitment in organization is an important thing and the companies have to pay serious attention for it. From the statement above, question like is there any impact of job satisfaction to organizational commitment If demographic became the characteristic that affect internal, external, and general job satisfaction, and is there any impact of job satisfaction to commitment organizational if three components as the indicator of commitment organizational; policy, compensatio4 and working condition appears. Data is gotten by giving 150 questionnaires to accounting and financial staff in manufacturing companies in Bekasi and Jakarta area. The technique to take samples is using a convenience sampling method. This research using Structural Equation Model—SEM for hypothesis test that shows there is an impact from several demographic factors to intrinsic, extrinsic, and general job satisfaction. And there is an impact of job satisfaction to organizational commitment f or company policy, compensation and working condition indicators

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