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
245 Documents
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN STRATEGI BERSAING TERHADAP KINERJA KEBERLANJUTAN PERBANKAN ]]>
<![CDATA[Dika Retno Safitri]]>;
<![CDATA[Theresia Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.8664
<![CDATA[Global economic conditions that are full of uncertainty mean that companies must have good governance and business strategies in order to survive. This is also an important issue for the banking world. Banking is a business that prioritizes public service and trust. But the case of the bank scandal that broke out resulted in public distrust of the credibility of banks. Bank credibilty greatly affects the sustainabilty of banking. The population used is banking company listed on the Indonesia Stock Exchange year 2015-2019 with a total sample of 200 samples. This study uses multiple linear regression analysis. The purpose of this study is testing the bank credibility by analyzing the influence of good corporate governance and competitive strategy on sustainability performance using a balanced scorecard consisting of financial performance, customer performance, internal business process performance, learning and growth performance, social and environmental performance. The difference in this study compared to previous studies is to use a balanced scorecard to assess the sustainability of banking by adding social and environmental aspects. The result of this study are GCG has a positive effect on financial performance, internal business process performance, growth and learning performance. GCG has no positive effect on customer performance, social and environmental performance. Differentiation has a positive effect on financial performance, internal business process performance, growth and learning performance, social and environmental performance. Differentiation does not affect customer performance.]]>
<![CDATA[FINANCIAL DISTRESS PERUSAHAAN TRANSPORTASI DI INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Lydia Ivana Kumajas]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.8698
<![CDATA[Bankruptcy is a frightening specter where companies are powerless to handle financial distress situations due to various causes. In 2020 the health crisis due to the Covid-19 pandemic hit all countries without exception. One of the sectors affected is transportation, on the Indonesian stock exchange listed transportation companies in the sub-sector are 74 transportation. This study examines the financial distress of 16 major transportation companies with the Altman and Grover bankruptcy indicators before and during the Covid-19 pandemic. Based on the results of the calculation of the Altman model, it indicates that the transportation companies in the period before Covid-19 and during Covid-19 were more in the red zone of financial distress compared to the Grover model. However, on average, both models are in financial distress both during the Covid-19 pandemi and before the Covid-19 pandemic. This result is confirmed by the paired sample t-test, where the financial distress of transportation companies in Indonesia is not significantly different both before and during the Covid-19 pandemic in the two financial distress measurement models. In other words, both before Covid-19 and during Covid-19, transportation companies in Indonesia had experienced financial distress.]]>
<![CDATA[PENGUJIAN STRUKTURAL PADA MOTIVASI DAN PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DESA ]]>
<![CDATA[Dekeng Setyo Budiarto]]>;
<![CDATA[Nuryaningsih Hidayati]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.9123
<![CDATA[Participation in village preparation programs is crucial for the community because they are more aware of the conditions and needs in their area. The research explores the impact of leadership style, political legitimacy, village officials' performance on community participation, and the budgeting community motivation in the village. The population of this research is village officials in Seyegan District, Sleman Regency, who are involved in budgeting. The study was conducted for five months and managed to collect 50 respondents. This study uses smart PLS to test several variables in the hypothesis. Hypothesis testing shows that the performance of village officials has an impact on community participation and community participation has an effect on community motivation in budgeting. However, this study cannot prove the influence of leadership style and political legitimacy on community participation in village budgeting.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK ]]>
<![CDATA[Yuliawati Yuliawati]]>;
<![CDATA[Paulina Sutrisno]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9125
<![CDATA[This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred tax expense, audit committee, proportion of independent commissioners, institutional ownership have no effect on tax avoidance. The theoretical contribution of this study is to add to the development of previous literature related to the effect of business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance.]]>
<![CDATA[CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY ]]>
<![CDATA[Chaerunnisa .]]>;
<![CDATA[Tri Lestari]]>;
<![CDATA[Windu Mulyasari]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9152
<![CDATA[This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.]]>
<![CDATA[PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Suparna Wijaya]]>;
<![CDATA[Fitriyan Dwi Rahayu]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9257
<![CDATA[This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.]]>
<![CDATA[KENAIKAN DAN PENYEDERHANAAN TARIF CUKAI UNTUK MENURUNKAN PENGELUARAN KONSUMSI ROKOK DAN PREVALENSI PEROKOK REMAJA ]]>
<![CDATA[Muhammad Maulana Makarim]]>;
<![CDATA[Aditya Subur Purwana]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.9284
<![CDATA[The prevalence of smokers in Indonesia is one of the highest in the world and is expected to continue to increase. This cannot be separated from the high household expenditures for consuming cigarettes and smoking habits that began in the times of youth. In order to decrease cigarette consumption and smoking habits among adolescents, the government is trying to control the rate by increasing tariffs and simplifying the structure of the tobacco excise tariffs. However, as seen from the data, the expenditures for household consumption in Indonesia for cigarette commodities has been increasing from year to year. Meanwhile, the prevalence of youth smoking did not show a significant decrease. Based on this, the authors conducted a study that aims to determine the effect of increasing tariffs and simplifying the structure of tobacco excise rates on household cigarette consumption expenditure and the prevalence of youth smokers. This study uses random effect model to analyse the panel data for 34 provinces in Indonesia in the period 2015 until 2019. The results reveals that an increase in tariffs and simplification of the tariff structure has a significant and negative effect on household cigarette consumption expenditure, and have a significant and positive effect on the prevalence of adolescent smoking.]]>
<![CDATA[PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, RASIO INTENSITAS MODAL DAN RASIO INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Yolanda Sianturi]]>;
<![CDATA[Melinda Malau]]>;
<![CDATA[Ganda Hutapea]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9317
<![CDATA[This study aims to determine the effect of corporate social responsibility disclosure, capital intensity ratio, inventory intensity ratio and tax avoidance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2018 period. A total of 99 property and real estate company-year were sampled in this study. The sample technique used in this research is side purposive method. The data used in this research is secondary data. The research data was obtained from the website www.idx.co.id. The data obtained and collected were then processed using the SPSS version 24 application. The results showed that the effect of corporate social responsibility disclosure with a significance value, the ratio of capital intensity with a significance value, and the ratio of inventory intensity with a significance effect on tax avoidance. This study provides theoretical implications, namely disclosure of corporate social responsibility, capital intensity ratios, and inventory intensity ratios which have a positive effect on tax avoidance. The results of this study support the agency theory that high quality company profits will accurately reflect the company's operational performance and reduce corporate tax avoidance efforts.]]>
<![CDATA[KAJIAN TENTANG PERILAKU PENGGUNA E-FAKTUR WEB-BASED MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ]]>
<![CDATA[Adhitya Putri Pratiwi]]>;
<![CDATA[Aris Sanulika]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i2.9384
<![CDATA[This study aims to measure the extent to which taxpayers feel helped by the presence of e-faktur web-based, where to measure this the researcher uses perceived usefulness and perceived ease of use as indicators, and this research is expected to provide input for policymakers, in this case the Directorate General of Taxes regarding deficiencies or difficulties faced by taxpayers in using e-faktur web-based. The population used in this study is web-based e-invoice users and the sampling technique used is snowball sampling where the researcher chooses several research colleagues to be able to help distribute questionnaires to other respondents with the criteria determined by the researcher, namely the respondent is a taxpayer who has reported the Periodic Value Added Tax (VAT) SPT using a web-based e-invoice. This study uses a quantitative approach with primary data. The data collected was then processed using SPSS Version 25 with the Multiple Linear Regression method. This study shows the results that perceived usefulness influences on the attitude of taxpayers towards the use of e-faktur web-based, while the perception of convenience does not influence on the attitude of taxpayers towards the use of e-faktur web-based. This research is expected to be an input for policymakers, especially the Directorate General of Taxes, which is currently very aggressively reforming tax administration to provide convenience for taxpayers in fulfilling their tax compliances.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN ASING, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS ]]>
<![CDATA[Syiva Widichesty]]>;
<![CDATA[Abubakar Arief]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v16i2.9418
<![CDATA[At this time, as desired by stakeholders, the company's profitability is not only influenced by financial performance, but also other non-financial performance which can be measured through intellectual capital. Thus study aims to analyze the effect of intellectual capital, foreign ownership, and capital structure on profitability. In this study, capital structure was measured in debt to equity ratio (DER) and profitability as a return on assets (ROA). The study used a sample of non-financial services companies listed in the Indonesian Stock Exchange for 2015-2019. Data samples were determined by using a purposive sampling method. The study conduct 95 observation of 19 samples of the companies. The type of data used is the secondary data with the analysis technique using the regression data panel on eviews 9. The result showed partially that intellectual capital has a significant positive effect on ROA, while foreign ownership has a significant negative effect on Profitability but capital structure has no effect on profitability.]]>
