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[DO CORPORATE GOVERNANCE AND FINANCIAL CHARACTERISTICS MAY INCREASE CSR DISCLOSURES? ]]>
<![CDATA[Maria Ariesta Utha]]>;
<![CDATA[Abubakar Arif]]>;
<![CDATA[Puspahadi Boenjamin]]>
<![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.v17i2.13986
<![CDATA[The purpose of this study was to analyze the effect of corporate governance and financial characteristics on the disclosure of Corporate Social Responsibility (CSR). The corporate governance variable uses the composition of the board and board committees, while the financial characteristics are proxied by the size of the company. The sampling technique used was purposive sampling. A total of 17 companies used in this study were selected with the provisions of being included in the SRIKEHATI Index ranking from 2016 to 2020 with a total data of 85 observations. The method of analysis uses multiple linear regression panel data. The results show that corporate governance as measured by the composition of the board has a positive and significant effect on CSR disclosure, while the board committee has no significant effect on CSR disclosure even though the resulting coefficient is positive. The financial characteristics that are proxied through the size of the company also do not have a significant effect on CSR disclosure. Meanwhile, of the many proxies of corporate governance and financial characteristics, only 2 corporate governance variables and 1 variable are used to measure financial characteristics. The contribution of this research is that good governance through the role of the composition of the board of commissioners can improve the quality of CSR disclosure, so companies need to improve the composition of the board of commissioners in the company.]]>
<![CDATA[DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Khirstina Curry]]>;
<![CDATA[Imam Zul Fikri]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.12396
<![CDATA[The rise of tax avoidance today is one of the foundations of research carried out. Many tax avoidance schemes are carried out by enterprises.The practice of tax avoidance is an act of tax avoidance that takes advantage of loopholes in the tax law. For this reason, this study aims to estimate and analyze how the influence of financial distress, thin capitalization, executive characteristics and multinationality on tax avoidance practices during the 2015 - 2020 period. Using the Panel data method on companies that are included in the property and real estate sub-sector, shows the results that financial distress and thin capitalization have a negative effect on the practice of tax avoidance. It is different with executive characteristics and multinationality which do not affect the practice of tax avoidance. The use of debt is also one of the alternatives that can be done in tax planning such as the practice of tax avoidance. But it is worth noting that large debts do not always guarantee that the company will be able to run stably. There is a high probability that debt if it is not accompanied by the ability to fulfill obligations will result in tax planning not running well.]]>
<![CDATA[RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Sukarno Himawan]]>;
<![CDATA[Yayuk Sulistyowati]]>;
<![CDATA[Hermi Sularsih]]>;
<![CDATA[Aloysius Yahfetson Boru]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.13839
<![CDATA[Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.]]>
<![CDATA[TAX COMPLIANCE COST: EXPLORE BODY OF LITERATURE BY USE SCIENCE MAPPING ]]>
<![CDATA[Dekar Urumsah]]>;
<![CDATA[Rafi'i Habib Al Rasyid]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15285
<![CDATA[This research aims to explore the knowledge base of tax compliance cost research. Sample literature was taken through the Scopus database. The sample consists of 67 literatures on tax compliance costs with coverage from 1978 to 2021. This research uses systematic literature review, science mapping, and bibliometric analysis methods. Content analysis is carried out to understand in depth the current research topic. In general, the results of the study conclude that research on tax compliance costs needs to go to beyond the complexity of taxation. This research contributes to help academic researchers, policy maker, and regulators potraiying the complete picture of this research area and allow them to formulate furthure research and evidance base policy.]]>
<![CDATA[UKURAN PERUSAHAAN, PROFITABILITAS, POLITICAL COST, TIPE INDUSTRI, DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Melda Yanti Siregar]]>;
<![CDATA[Indra Kusumawardhani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15344
<![CDATA[Environmental disclosure is the disclosure of information related to the environment in the company's annual report and sustainability report. Research related to environmental disclosure is developing quite rapidly, but still produces various findings. This study aims to determine and examine the effect of company size, profitability, political costs, type of industry and environmental performance on environmental disclosure. The population in this study are non-financial public companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants for 2017-2021. The sampling method in this study used a purposive sampling technique. The unit of analysis is the annual report, corporate sustainability report and list of PROPER participants for 2017-2021, totaling 177 population. The data analysis method used is multiple linear regression analysis. The test results show that profitability and environmental performance have a positive effect on environmental disclosure. However, company size, political costs and type of industry have no effect on environmental disclosure.]]>
<![CDATA[FINANCIAL DISTRESS TERHADAP PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Dewi Ayu Mellennia]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15768
<![CDATA[The purposes of this investigation is to examines the results of financial distress to earnings management practices, good corporate governance to earnings management practices, with good corporate governance as a moderating variable of influence financial distress to earnings management practices. This research uses a 33 samples of companies listed on the and including the CG score in their annual reports during 2019 to 2021. Purposive sampling method is the technique used in data collection. The method used in this study is a quantitative method, while the analytical tool uses E-views 12. The results of this research indicates that financial distress has a positive effects significant on earnings management practices, good corporate governance has not a negative effects on earnings management practices, while the implementation of corporate governance does weaken the influence of financial distress on earnings management. The implications of this research results for investors to provide information about the condition of the company's financial health so that it can assist in making the right decisions regarding the investment to be made to obtain maximum profits.]]>
<![CDATA[PENGUNGKAPAN TATA KELOLA PERUSAHAAN, KOMPETENSI AUDITOR INTERNAL, MANAJEMEN LABA: PERAN MODERASI PENGHINDARAN PAJAK ]]>
<![CDATA[Intan Permata Sari]]>;
<![CDATA[Estralita Trisnawati]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15808
<![CDATA[This study examines the effect of corporate governance disclosure and internal auditor competence on earnings management. Also, this study includes tax avoidance as a moderation variable. The data for this study is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling was conducted by purposive sampling totaling 280 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that corporate governance disclosure and internal auditor competence are negatively associated with earnings management. Furthermore, this study finds that tax avoidance weakens the negative association between good governance disclosure and earnings management. The moderation effect is similar to the association between internal auditor competence and earnings management. This study is expected to contribute to the accounting literature as a reference for further research, especially related to earnings management issues. This research is also expected to be useful for the Financial Services Authority as a consideration for improving regulations related to implementing corporate governance.]]>
<![CDATA[DETERMINAN KINERJA LEMBAGA ZAKAT: PERAN PENCEGAHAN KECURANGAN SEBAGAI VARIABEL MEDIASI DENGAN PENDEKATAN AKUNTANSI FORENSIK SYARIAH ]]>
<![CDATA[Mutiara Rizqi Nur Rachmi]]>;
<![CDATA[Reskino]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15811
<![CDATA[As a country with the first largest Muslim population in the world, it should be able to make zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the Muslim community is still reluctant to channel their zakat funds to official zakat institutions. They prefer to pay their zakat to ustadz or mosques whose financial reports are still informal. This is also due to zakat institutions that have not adopted good governance and institutional inconsistencies in providing services and poor management. the purpose of the influence of governance, internal control, and institutional culture affects fraud prevention, and fraud prevention can mediate the relationship between governance, internal control, and institutional culture on the performance of zakat institutions. the method in this research is qualitative by distributing questionnaires. The difference between this research is the addition of internal control variables and institutional culture which are expected to affect the performance of zakat institutions. The results of this study are that internal control affects fraud prevention, fraud prevention affects the performance of zakat institutions and fraud prevention can mediate the relationship between internal control and zakat institution performance. This is because the internal controls that have been carried out zakat institutions have carried out the process of selecting human resources efficiently and effectively. besides that, the institution has given appreciation to employees for their performance and has committed to integrity by implementing applicable policies and procedures to improve the performance of zakat institutions.]]>
<![CDATA[DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100 ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Rahmasari Fahria]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15820
<![CDATA[This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.]]>
<![CDATA[ANALISIS TINGKAT LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KOTA TEGAL ]]>
<![CDATA[Fitri Amaliyah]]>;
<![CDATA[Hetika]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.14480
<![CDATA[Financial literacy is the key to people achieving sustainable financial well-being and avoiding the risk of financial loss. Lfinancial iteration can help usada owners in reducing risk by diversifying assets and managing debt. The study aims to determine the influence of financial literacy on basic financial knowledge, deposits and credit, investment and insurance on financial management in trading MSMEs in Tegal City. Meanwhile, the sampling technique using purposive sampling is a technique to determine research samples with certain considerations that aim to make the data obtained later more representative with a total sample of 40 MSMEs. The method of data collection in this study using a questionnaire. The hypothesis proposed, was tested statistically using WarpPLS version 7.0. The results of the study found that 1) literacy about basic financial knowledge does not affect the financial management of MSMEs, 2) Literacy about deposits and credit does not affect the financial management of MSMEs, 3) Literacy about investment has a significant positive effect on the financial management of MSMEs 4) Literacy about insurance does not have a significant effect on the financial management of MSMEs. This means that the worse the financial literacy about basic financial knowledge, deposits and credits, investment and insurance, the more high-risk financial management of MSMEs will also have a high risk. The existence of a good understanding of financial literacy can minimize risks that are not cold and provide easy financing facilities from banks.]]>
