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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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+6281574360223
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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 253 Documents
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THE FACTORS THAT INFLUENCING THE JOB PERFORMANCE OF DRIVERS WHO WORKS IN THE 4.0 ONLINE TRANSPORTATION INDUSTRY Anthonius Anthonius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4236.891 KB) | DOI: 10.25105/jipak.v15i1.6169

Abstract

The purpose of this research is to test the effect of self-efficacy, training, wages and reward satisfaction to the driver’s job performance working in Indonesia’s online transportation. Measurement tool used in this research was the questionnaire given to 150 respondents who are working in Indonesia’s online transportation company. The data analysis used is the SEM (Structural Equation Modeling). The result shows that self-efficacy, training, wages and reward satisfaction has positive impact on job performance. This finding provides practical implications to companies in the 4.0 industry especially online transportation in Indonesia, to enhance the quality of training, self-efficacy, wages and reward satisfaction so that the driver’s performance becoming better and has positive impact to the company.
TAX CHALLENGES OF DIGITAL ECONOMY IN INDONESIA Susanna Hartanto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.858 KB) | DOI: 10.25105/jipak.v16i2.6181

Abstract

E-commerce transactions emerged as a consequences of the new virtual business model that is used by some multinational entities expanding their business operations abroad in the international landscape. This study aims to explore ecommerce taxation in Indonesia including some factors like understandings and tax payer’s opinion of e-commerce taxation and current rule and tax mechanism of ecommerce which are supporting the implementation of e-commerce taxation. Factors studied related to taxation of e-commerce, including mechanism, monitoring system, and e-commerce transaction. Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection was used semi-structured interview, observation, and documentation. Data analysis of this research was descriptive method. The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Difficulties in the detection of e-commerce transactions bring its own problems, this is the biggest challenges in e-commerce transactions, namely the difficulty of the government to establish a clear and fair e-commerce tax rules. Recent government rule in November 2019 which accommodate economic substance from Unified Approach of OECD gives refreshment to those difficulties.
NIAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN WHISTLE-BLOWING: PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN REWARD Agustina Putri Pertiwi Widyanto; Firma Sulistiyowati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.953 KB) | DOI: 10.25105/jipak.v15i2.6185

Abstract

This study investigates the influence of organizational commitment and personal cost on civil servant’s intention to do whistle-blowing with reward as moderating variable. To collect the data, this study uses survey method. The 64 civil servants at BPK Lampung Office become respondents of this study who are chosen through purposive sampling method. The Partial Least Square is used to analyze the quantitative data. The findings of the study indicate that organizational commitment gives influence on civil servants to do whistle-blowing. Personal cost does not impact on civil servants to do whistle-blowing. Reward cannot enforce or lessen the influence of organizational commitment and personal cost on civil servants to do whistle-blowing.
KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING) Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.991 KB) | DOI: 10.25105/jipak.v15i1.6186

Abstract

It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH Rahmat Saleh
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.724 KB) | DOI: 10.25105/jipak.v15i2.6226

Abstract

Local Financial Independence has become one of the main factors to determine whether a local government has optimizing their Local Original Revenue earnings or still depend on their Transfer Revenue, particularly Fiscal Funds from state government, to implement their governance. The purposes of this research are to study the effect that the Local Original Revenue has against Local Financial Independence, to study the effect that the Fiscal Funds has against Local Financial Independence, and to study the effect that both Local Original Revenue and Fiscal Funds have against Local Financial Independence. The data analyzing, methods such as Multiple Linear Regression, F-test and t-test were used to study the effect both independent variables have against the dependent variable. The findings of the study indicate that Local Original Revenue had a positive effect against Local Financial Independence, Fiscal Funds had a negative effect against Local Financial Independence, and Local Original Revenue and Fiscal Funds simultaneously had effect against Local Financial Independence.
MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ayunita Ajengtiyas Saputri Mashuri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.551 KB) | DOI: 10.25105/jipak.v15i1.6233

Abstract

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this  study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Fivi Anggraini; Yenni Pillisia Seprijon; Siti Rahmi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.787 KB) | DOI: 10.25105/jipak.v15i2.6263

Abstract

Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total   the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable.
PENGARUH KARAKTERISTIK PERSONAL TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR Mellisa Arviana; Yvonne Augustine
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (874.359 KB) | DOI: 10.25105/jipak.v15i1.6273

Abstract

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of audits, either directly or indirectly. Auditor’s personal characteristics that affect the acceptance of dysfunctional audit behavior is the locus of control, organizational commitment, and turnover intentions. The purpose of this research was to determine the influence of auditors’ personal characteristics on acceptance of dysfunctional audit behavior. Data for this research is the primary data obtained through the process of filling out the questionnaire. The population for this research is the external auditors who work at various public accounting firm and internal auditors who work in various companies in Indonesia.. The hypothesis is tested by the multiple regression method using SPSS statistical tool version 22, the result of this research indicate that the locus of control has significant positive effect to the acceptance of dysfunctional audit behavior, organization commitment has negative effect to the acceptance of dysfunctional audit behavior, and organizational commitment has positive impact on behavior audit dysfunction with mediation turnover intention.
ANTESEDEN KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (Aplikasi PP No 23 Tahun 2018) Arief Permana Putra; Yoseph Agus BBN
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1033.518 KB) | DOI: 10.25105/jipak.v15i1.6300

Abstract

The Indonesian government changes the tax rate for businesses that generate certain income in 2018. This study aims to examine the effect of changes in tax rates, knowledge of tax regulations, and the services quality of the tax officers against taxpayers compliance in the MSME sector in Tangerang Regency with application of PP no 23/2018. This research is a quantitative descriptive study. The population in this study was 1,851 people. The type of data used in this study, namely primary data, data collection methods used in this study in the form of a questionnaire. The sample selection technique used in this study is convenience sampling. The number of samples used in this study were 115 people. The software used in this study is SPSS 24.0 Software. This study concludes of changes in tax rates, knowledge of tax regulations, and the services quality of the tax officers have a positive effect on taxpayer compliance for MSME entrepreneurs in Tangerang Regency.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Muhammad Rivandi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.82 KB) | DOI: 10.25105/jipak.v16i1.6439

Abstract

Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study is to obtain empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population is all high-profile companies listed on the IDX. The sample in this study were 42 companies with 120 sample  selected by the purposive sampling method. The analysis method used is the panel regression method. Based on the hypothesis the results of the study show that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effect on CSR disclosure.

Page 15 of 26 | Total Record : 253

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