Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
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.
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245 Documents
<![CDATA[PENGARUH NPL, ROA, DAN CAR TERHADAP PBV PADA BANK BUMN ]]>
<![CDATA[Siti Maimunah]]>;
<![CDATA[Tasya Fahtiani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i1.5086
<![CDATA[The main objective of the company is to maximize the value of the company that is used as a measure of the success of the company. Price to Book Value is a measurement of company value by looking at how much the market values the book value of its shares. Financial performance is one of the factors that influence company value. The better the financial performance, the better the value of the company. This study aims to examine the effect and to explain the effect of non-performing loans, return on assets and capital adequacy ratios simultaneously to the price to book value of state-owned banks listed on the Indonesia Stock Exchange in 2009-2017. This research was conducted at state-owned banks (Persero) listed on the IDX for the period 2009-2017. The sample used was 4 companies with saturated sample method. The analytical method used is quantitative analysis, in the form of testing hypotheses using statistical tests. The data were tested using Eviews version 10 with the selection of models in panel data, testing classical assumptions with normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, panel data regression analysis, and hypothesis testing using the t test, F test and R2 test. The partial test results with the t test of obtaining non-performing loans have a negative effect on price to book value, return on assets and capital adequacy ratio do not affect price to book value. Simultaneously non-performing loans, return on assets and capital adequacy ratios affect price to book value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA ]]>
<![CDATA[Dwi Ratnaningsih]]>;
<![CDATA[Waluyo Waluyo]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v12i2.5113
<![CDATA[Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates & Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.]]>
<![CDATA[ANALISIS PENGARUH KOMPENSASI, MOTIVASI, LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Dewi Shanty]]>;
<![CDATA[Sekar Mayangsari]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v12i2.5114
<![CDATA[This study is purposed to analyze the performance of employees in the fields of accounting, finance, tax, audit. The analysis data technique in this study using SEM analysis. The results of this study show that compensation, motivation not significant influence organization commitment, work environment positive significant influence organization commitment, compensation not negative influence employee performance, motivation not significant influence employee performance, work environment positive significant influence employee performance, organization commitment not significant influence employee performance, organizational commitment not able mediate the relationship between compensation, motivation, work environment and employee performance.]]>
<![CDATA[ANALISIS KEPATUHAN FINANSIAL DAN NON FINANSIAL PPH PASAL 23 DAN PASAL 25 ]]>
<![CDATA[Yustinus Khristiandri]]>;
<![CDATA[Susi Dwimulyani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v12i2.5115
<![CDATA[This research aims to analyze the tax financial compliance calculating, payment, and reporting tax obligations and nonfinancial compliance in Accuracy of depositing and reporting date Income tax obligations of Article 23 and 25 has been done in 2015 in accordance with applicable tax laws in 2015. Methods of data collection in this research include interviews, observations, documentation from PT XYZ for further analysis. Data analysis are performed by comparing the calculation, payment, reporting of tax obligations (tax payment slip and tax return). Fiscal corrections has been done by PT XYZ under 2015 tax regulations. Results revealed that the tax obligations of financial XYZ is in the calculation and remittance of income tax Article 23, including taxpayers who do not obey, because there is still an object of Income Tax Article 23, namely the cost of consultancy services, uncut, fully paid and reported. Compliance nonfinancial XYZ in the reporting obligations of Income Tax Article 23 is still not comply because there is still an object of income tax Article 23 on consultancy services, uncut , filly paid and reported in August and Income Tax Article 25 XYZ 2015 are in accordance with prevailing tax regulations. Namely the obligation of article 25 PT XYZ has been deposited before the maturity deposit and reporting of income tax Article 23 for further research can be developed into more comprehensive tax liability.]]>
<![CDATA[PENGARUII DEPOSITO, PENYALURAN }CREDIT NON-SME TERHADAP NET INTEREST MARGIN SEKTOR PERBANKAN TAHUN 2010 SAMPAI TAHUN 2014 ]]>
<![CDATA[Feranika Husodo]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v12i2.5116
<![CDATA[This study aims to examine the effect of deposits and credit distribution on the banking net interest sector. Observation period from 2010 to 2014. The total bank sample used was 111 banks included in the BUKU 1 bank category until BUKU 4. The analytical techniques used were related to hypothesis testing using multiple linear regression panel data. The results show that deposits have a positive and significant effect on net interest margins, while lending has a negative and significant effect on net interest margins.]]>
<![CDATA[PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Samsat Polda Jakarta Timur) ]]>
<![CDATA[Ferdinandus Kusuma]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v12i2.5117
<![CDATA[The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance in companies in the area, SAMSAT POLDA East Jakarta. The data used are primary data by distributing questionnaires to Motor Vehicle Taxpayers registered at the SAMSAT POLDA East Jakarta Office. The population that will be the object of research is all motorized taxpayers registered at SAMSAT POLDA East Jakarta Office until the period of December 2016. The sampling technique used is accidental sampling. This study uses a method of linear regression analysis. The results showed that from the understanding of the taxpayer does not have a significant positive effect on motor vehicle taxpayer compliance and taxation sanctions have a significant positive effect on motor vehicle taxpayer compliance.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Andy Priyono]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i1.5150
<![CDATA[Going concern audit opinion received by a company auditor shall indicate their doubts viability of the company. Going concern audit opinion can be used a basis for decision making for users. Some study on the factors that may affect the auditor's going concern audit opinion has been done. However, results of these studies still show inconsistency. This study aims to reexamine the factors that affect the going concern audit opinion.In this study to examine the effect of leverage, liquidity, financial condition, company growth, debt default, audit quality and an independent commissioner to the acceptance of going concern audit opinion. The study design was quantitative with the hypothesis. Test of hypothesis of the study is the logistic regression analysis. The samples of this study were manufacturing companies listed in Indonesian Stock Exchange (IDX) for the period of 2010-2015. Data were collected using purposive sampling method.The results of this study show that the financial condition is an negative influence on the acceptance of going concern audit opinion while leverage and audit quality is an positive influance on the acceptance of going concern audit opinion. While liquidity, company growth, debt default and an independent commissioners is not influence on the acceptance of going concern audit opinion]]>
<![CDATA[FAKTOR SUKSES IMPLEMENTASI E-GOVERNMENT DI KABUPATEN TEGAL ]]>
<![CDATA[Tania Aji Asri]]>;
<![CDATA[Andri Widianto]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i2.5191
<![CDATA[The development of the digital age quickly and technological progress information and communication changed the way interaction in the government and society with of elimination bulkhead bureaucratic organization and forming a network management system in a new phenomenon called E-government. E-government is a means of the organizers government based electronic. The purpose of this study was to anlyze the factors success supporting the implementation E-government as well as describe a picture of success implementation E-government in the regional financial and asset management agency (BPKAD) of tegal district. The collection of technique used data was observations, the interview, and technique inquiries based the questionnaire. Analysis technique used data was a quantitative analysis the descriptive using the scale likert’s and technique count the average weighted tool. The calculations with average weighted tool show that 55 factors succesful who asked the goal has got predicate good enough, with 37 factors in critical succes factor succesfull and 18 factors succesfull the final because the value of the average (mean) after calculated show value less than the 4. So that pulled the conclusion that 67,27 % of the study factors succesfull implementation E-government is said to be succesfull and 32,73% factos said factors succesfull not the final need to the evaluation to the fore for the realization of Good Corporate Governance]]>
<![CDATA[ANALISIS DETERMINAN FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT ]]>
<![CDATA[Yudha Adnovaldi]]>;
<![CDATA[Wibowo Wibowo]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i2.5195
<![CDATA[The study aims to obtain empirical evidence regarding financial statement fraud based on the theory of fraud diamond. In this study, the independent variable is financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability variable. The study uses earnings management to investigate the potential of financial statement fraud. Earnings management is measured by F-Score indicator. Sample are 32 manufacturing companies which are listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The result shows that only external pressure variable which is proxied by leverage ratio and nature of the industry variable which is proxied by obsolete inventory account that has significantly influences to detect the potential of financial statement fraud. Meanwhile financial stability which is proxied by changes in total assets ratio, financial targets which is proxied by ROA ratio, ineffective monitoring which is proxied by number of independent commissioners ratio, rationalization variable which is proxied by change in auditor, and capability variable which is proxied by change in directors do not affect to detect the potential of financial statement fraud.]]>
<![CDATA[SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK ]]>
<![CDATA[Eddy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[Andini Tiara Dianty]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i1.6162
<![CDATA[The purpose of this study is to provide empirical evidence of the influence of the company's life cycle which is classified based on cash flow patterns on tax avoidance as measured by the effective tax rate (ETR). This study uses financial statement data from non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2012-2018. The method used in sample selection is the purposive sampling method and the number of observations used in the study of 1180 observations. The hypothesis proposed in this study will be tested using logistic regression. The logistic regression results prove that companies at the introduction stage tend to avoid lower taxes. The results of subsequent studies prove that companies at the growth and mature stages avoid greater tax avoidance than at the introduction stage and decline, companies tend not to avoid taxes.]]>
