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.
Articles
253 Documents
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK ]]>
<![CDATA[Zainuddin Zainuddin]]>;
<![CDATA[Suriana Ar Mahdi]]>;
<![CDATA[Amelia Abriani Ismail]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (346.599 KB)
|
DOI: 10.25105/jipak.v16i1.6441
<![CDATA[This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.]]>
<![CDATA[INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE ]]>
<![CDATA[Arwaly Haifa Salsabila]]>;
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Ni Putu Eka Widiastuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (363.522 KB)
|
DOI: 10.25105/jipak.v16i1.6574
<![CDATA[The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.]]>
<![CDATA[THE EFFECT OF UNDERSTANDING OF TAX REGULATIONS, TAX SANCTIONS AND TAX RATES ON SMALL MEDIUM ENTERPRISES TAX COMPLIANCE IN BANTUL REGENCY ]]>
<![CDATA[Hana Indah Sari]]>;
<![CDATA[Kunti Sunaryo]]>;
<![CDATA[Indra Kusumawardhani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (251.42 KB)
|
DOI: 10.25105/jipak.v16i1.6779
<![CDATA[Small Medium Enterprises (SME) in Indonesia absorb 96% of the workforce and contribute 60% of Indonesia's GDP. This shows the magnitude of potential tax revenue for SME. Government Regulation No. 23 of 2018 which changes the rates to 0.5% is expected to make it easier for SME to comply with their tax obligations. The purpose of this study was to look at the influence between Understanding of Tax Regulations, Tax Sanctions, and Tax Rates on SME Tax Compliance in Bantul Regency This research is used descriptive method.The population in this study were all SME actors in Bantul Regency, and the sample was 100 SME actors in Bantul Regency. The sampling technique used is convenience sampling. The test results of this study indicate that Understanding of Tax Regulations and Tax Rates do not affect the SME Tax Compliance in Bantul Regency. Tax sanctions affect SME Tax Compliance in Bantul Regency]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Hermi Hermi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (579.666 KB)
|
DOI: 10.25105/jipak.v15i2.6968
<![CDATA[The purpose of the Company was established to obtain profits and to improve the shareholders' welfare. Maximizing firm value is very important because the company's goals can be realized. The higher the firm value will be a signal for the market to trust the company's prospects in the long run. The purpose of this study was to determine significant the effect of dividend policy, debt policy, company size, growth opportunity and liquidity to firm value of manufacturing companies listed in the Indonesia Stock Exchange year 2015-2018. This study uses multiple linear regression analysis. The population used is a manufacturing company listed in the Indonesia Stock Exchange year 2015-2018 with a total sample of 160 samples. The results of the study simultaneously show that the variables of dividend policy, debt policy, firm size, growth opportunity and liquidity affect the firm value. The results of the study partially stated that dividend policy and debt policy variables positive effect of the firm value. But, firm size, growth opportunity and liquidity do not effect of the firm values]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Vinola Herawaty]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (715.009 KB)
|
DOI: 10.25105/jipak.v15i2.7120
<![CDATA[The objective of this study is to analyze the influence of leverage, profitability,, industry type and foreign ownership to Corporate Social Responsibility Disclosure. The method of this research is a hypothesis testing which explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and financial reports of manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Analysis of the hypothesis used in this study using linear regression. The difference between this research and previous research is adding foreign ownership variable because foreign ownership are parties that are considered to be concerned about the wide disclosure of corporate social responsibility. This study shown that the results of leverage, industry type and foreign ownership have positive influences to Corporate Social Responsibility Disclosure, while profitability does not has a significant effect to Corporate Social Responsibility Disclosure]]>
<![CDATA[THE INFLUENCE OF COMPENSATION SUITABILITY, EFFECTIVENESS OF INTERNAL CONTROL, AND INDIVIDUAL MORALITY ON TENDENCY OF ACCOUNTING FRAUD ]]>
<![CDATA[Wisnu Reno Wijaya]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (452.638 KB)
|
DOI: 10.25105/jipak.v16i1.7208
<![CDATA[This study aims to determine the effect that could be given of compensation suitability, internal control effectiveness, and individual morality to the tendency of accounting fraud. This research was conducted at Regional Apparatus Organization in Purbalingga regency and the sample in this study amounted to 31 samples using Slovin method. The collected data analyzed through multiple linear regression analyses. The result that can be obtained from this study give evidence that the suitability of compensation, the effectiveness of internal control, and the individual morality has a negative and significant influence on the tendency of accounting fraud. Base on the result in this study, Regional Apparatus Organization of Purbalingga Regency needs to pay attention to various policies related to increasing compensation conformity, the effectiveness of internal controls, and individual employee morality to reduce employee fraud tendency.]]>
<![CDATA[ANALISIS PERUBAHAN TARIF PPH FINAL TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN ]]>
<![CDATA[Yeti Apriliawati]]>;
<![CDATA[Rahma Nazila Muhammad]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (631.951 KB)
|
DOI: 10.25105/jipak.v16i1.8034
<![CDATA[The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA ]]>
<![CDATA[Dinar Ayu Adelina]]>;
<![CDATA[Arif Nugrahanto]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (835.039 KB)
|
DOI: 10.25105/jipak.v16i1.8374
<![CDATA[In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.]]>
<![CDATA[DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Barbara Gunawan]]>;
<![CDATA[Jihan Mawarni]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (346.168 KB)
|
DOI: 10.25105/jipak.v16i2.8605
<![CDATA[This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.]]>
<![CDATA[KEPEMILIKAN MANAJERIAL & KOMISARIS INDEPENDEN SEBAGAI PEMODERASI KINERJA LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Cameline Limanto]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (255.931 KB)
|
DOI: 10.25105/jipak.v17i1.8641
<![CDATA[This study aims to test and analyze the influence of environmental performance and corporate social responsibility on the company's financial performance with corporate governance as moderation. Environmental performance is measured using PROPER ratings, financial performance is measured using return on equity, and return on sales, as well as corporate governance that is proxies with managerial ownership and independent commissioners. The research object used is a mining company registered in the Indonesia stock exchange period 2015-2019. Purposive sampling techniques and multiple linear data analysis techniques were used to obtain samples as well as to test hypotheses in this study. The results of this study showed that environmental performance has a significant positive effect on financial performance, while corporate social responsibility has no effect on financial performance, managerial ownership is not able to moderate the relationship of environmental performance to financial performance and independent commissioners are able to moderate the relationship of environmental performance and corporate social responsibility to financial performance.]]>
