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[PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT ]]>
<![CDATA[Herawati, Vinola]]>;
<![CDATA[Daeli, Florus]]>;
<![CDATA[Julia]]>
<![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.v18i2.17216
<![CDATA[This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.]]>
<![CDATA[FAKTOR TEKNOLOGI TERHADAP ADOPSI BIG DATA PADA ERA TRANSFORMASI DIGITAL ]]>
<![CDATA[Ratnasari, Mega Ayu]]>;
<![CDATA[Hasnawati]]>
<![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.v18i2.17243
<![CDATA[This study aims to analyze the influence of technological factors on the adoption of big data analytics in the digital transformation era. The population in this study are companies in Indonesia, especially those in Jabodetabek that have adopted big data in their operational systems. The sample in this study was 205 respondents using a purposive sample method. The type of data in this study is primary data in the form of a questionnaire survey. Data were analyzed using multiple regression techniques using SPSS ver 25. The study results show that relative advantage, compatibility, and complexity positively affect companies' interest in adopting big data. But security negatively affects companies' interest in adopting big data.]]>
<![CDATA[PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ramadhani, Kamila]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![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.v18i2.17244
<![CDATA[This study aims to examine the effect of Green Strategy and Green Investment on Carbon Emission Disclosure with Media Exposure as a Moderating Variable. This study uses secondary data obtained from sustainability reports and annual reports. The research population is in the energy sector, the transportation and logistics sector, the infrastructure sector, and the basic materials sector from 2019 – 2021 with purposive data analysis for sampling technique, and sample companies in this research were 300 companies and there were 10 outlier data, so the total observation data in this research was 290 companies. . The data analysis technique used in this research is multiple linear analysis. Further research is suggested to add independent variables that affect disclosure of carbon emissions such as environmental management system and green intellectual capital or expand the corporate sector used in conducting this research such as non-cyclical consumers, cyclical consumers, and technology. The results obtained from this study are that the influence of the green strategy has a positive effect on carbon emission disclosure. The effect of green investment has no positive effect on carbon emission disclosure. Media exposure is able to strengthen the effect of green investment on carbon emission disclosure, but is unable to strengthen the effect of green strategy on carbon emission disclosure]]>
<![CDATA[ANALYSIS OF THE FINANCIAL PERFORMANCE OF ORIGINAL LOCAL GOVERNMENT REVENUE OF KLATEN ]]>
<![CDATA[Rachmansih, Bernadetha Kurnia Dewi]]>;
<![CDATA[Asrihapsari, Andi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.17327
<![CDATA[This study aims to discover the financial performance of the Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD) of the Klaten Regency Local Government from 2018 to 2022. This study is quantitative and descriptive. Data analysis was performed using the independence ratio, effectiveness ratio, and contribution ratio. The results show the financial performance of the PAD of the Klaten Regency is very low. It is seen from the regional financial independence ratio from 2018 to 2022 that has a percentage of 17.57% with the pattern of instructive relationships. The PAD effectiveness ratio from 2018 to 2022 shows very effective criteria because the revenue exceeds 100% with a percentage of 115.11%. The PAD contribution ratio from 2018 to 2022 shows moderate criteria because it has a percentage of 25.00%. In addition, there are still several obstacles to increasing PAD experienced by the Klaten Regency Local Government. Based on the results of this study, the researchers give some recommendations, namely optimizing sources of PAD that have not been developed well, digitizing the payment system, promoting Local Government Owned Enterprises directly to the public through social media, and putting efforts to minimize obstacles to increasing PAD.]]>
<![CDATA[EVALUATION OF TAX COLLECTION ON VERIFICATION SERVICES BY CRYPTOASSET VALIDATORS ]]>
<![CDATA[Jatmika, Aqmarina Ishmah]]>;
<![CDATA[Sari, Dahlia]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.17461
<![CDATA[The rise of cryptocurrencies has reshaped the global financial system, posing challenges in taxing crypto transactions and emphasizing the need for a unified and responsive regulatory framework. In response, Indonesia enacted PMK 68/2022 to regulate the taxation of crypto transactions. This qualitative research aims to evaluates the collection of Final Income Tax Article 22 on verification services by crypto-asset validators, based on “The Four Maxims” tax collection principle. Data were collected using in-depth interview with seven respondents, comprising four crypto-asset validators, two tax consultants, and one tax authorities as a form of triangulation. This study found that Article 22 Final Income Tax collection in Indonesia has met the convenience and efficiency principle of “The Four Maxims”. However, it failed to meet the criterion of certainty, owing to uncertainties in the definition and the method for calculating the tax basis. Also, the principle of equality is not realized due to the policy's focus on ease of administration and simplicity. The findings from this research are anticipated to assist tax authorities in formulating policies to enhance compliance among validators.]]>
<![CDATA[PENGARUH KARAKTERISTIK CEO, CEO OVERCONFIDENCE, DAN BLOCKHOLDER OWNERSHIP TERHADAP KEPATUHAN PAJAK ]]>
<![CDATA[Fahira, Anggia]]>;
<![CDATA[Hasnawati]]>;
<![CDATA[Hervina]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.18104
<![CDATA[The low level of tax compliance that occurs in Indonesia causes a lot of losses to the State. The low level of tax compliance requires a reliable understanding of the field. This research explains several problem formulations, including whether CEO characteristics influence tax compliance, whether CEO overconfidence influences tax compliance, and finally whether blockholder ownership influences tax compliance. The population used in this study uses companies listed on the Kompas 100 index on the Indonesian Stock Exchange. Researchers took samples using purposive sampling method with a total of 156 samples. Then, for the analysis used is multiple regression analysis. The results obtained in this research are that CEO education on CEO characteristics has a positive effect on tax compliance, CEO compensation on CEO characteristics has no positive effect on tax compliance, CEO overconfidence has a negative effect on tax compliance. blockholder ownership has no positive effect on tax compliance.]]>
<![CDATA[ASIMETRI INFORMASI DALAM MEMODERASI PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN ETIKA KEPEMIMPINAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Pratiwi, Risti]]>;
<![CDATA[Mulyani, Susi Dwi]]>;
<![CDATA[Hamzah, Noravida]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.18471
<![CDATA[This study aims to analyze the effect of suitability of compensation, management morality, leadership ethics, on the tendency of accounting fraud with information asymmetry as a moderating variable. The population in this study are employees of companies located in the Greater Jakarta area. The technique used in sampling is to use purposive sampling with the criteria of employees working in the accounting field, having worked for more than one year and participating in preparing the company's financial statements. Data collection in this study was carried out using a questionnaire. This study uses the SPSS program assisted by MS Excel as an analytical tool. The research results show that the appropriateness of compensation does not affect the tendency of accounting fraud, management morality has a negative effect on the tendency of accounting fraud, ethical leadership has no effect on the tendency of accounting fraud, information asymmetry does not weaken the effect of appropriateness of compensation on the tendency of accounting fraud, information asymmetry can weaken the effect of management morality on accounting fraud tendencies, and information asymmetry cannot weaken the influence of ethical leadership on accounting fraud tendencies.]]>
<![CDATA[ATURAN PERPAJAKAN ATAS NATURA DAN/ATAU KENIKMATAN DI INDONESIA: ISU DAN TANTANGAN ]]>
<![CDATA[Gunawan, Florencia Irena]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.18481
<![CDATA[This research aims to identify various issues and challenges as a result of an adjustment within the imposition of Income Tax Article 21 (“PPh 21”) upon in-kind benefits in the form of treatment of benefits (facilities/service) and in-kind remuneration (goods), whereby prior to the enactment of Law Number 7 of 2021 on the Harmonization of Tax Regulation (“UU HPP”), in-kind benefits were not included as the object of PPh 21. This research focuses on the Ministry of Finance Regulation Number 66/2023 on Income Tax Treatment of Replacement or Reward in Connection with Work or Services Received or Obtained in the Form of In-Kind Benefits (“PMK 66/2023”) as a technical regulation derived from the UU HPP which regulates in more detail the imposition and collection of taxes on in-kind benefits. The provisions in PMK 66/2023 will be analyzed in a structured manner using the principles of an ideal tax system–consisting of: revenue productivity, equity, and ease of administration–in order to comprehensively identify the issues and challenges within the implementation of this regulation. This research concludes that the government's main goal in significantly changing the taxation rules on in-kind benefit is to meet revenue productivity. However, in fulfilling this, the principles of equity and ease of administration have not been properly realized, given the fact that there are number of issues in the PMK 66/2023, which need to be further addressed. Accordingly, this research provides theoretical and practical contributions to the further development of tax regulations on in-kind benefits, whereby expected to accommodate the various issues and challenges as identified in this research.]]>
<![CDATA[ANALISIS PERBANDINGAN PERTUMBUHAN PENJUALAN KENDARAAN BERMOTOR TERTENTU SEBELUM DAN SETELAH INSENTIF PPnBM DTP ]]>
<![CDATA[Lubis, Putri]]>;
<![CDATA[Solikin, Akhmad]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.18534
<![CDATA[The pandemic has stifled the national economy and urged the government to take fiscal action to save the economy. One of them is a tax incentive for four-wheeled vehicles called Pajak Penjualan atas Barang Mewah Ditanggung Pemerintah (PPnBM DTP). The research used a quantitative method in the form of a paired sample t-test to explore the effect of PPnBM DTP on vehicle sales growth and determine the relationship between PPnBM DTP and PPnBM Dalam Negeri. The data used is secondary data in the form of PPnBM values from Laporan Keuangan Pemerintah Pusat and sales of car units sourced from Gaikindo by separating the vehicles to control group and treatment group. It was concluded that PPnBM DTP had an effect on the sales value of all cars that received tax reduction facilities through a significant increase in the treatment group as evidenced by the p value of 0,000. In its implementation, there are several factors that can influence the level of public consumption, including their preferences in purchasing vehicles, brand loyalty, availability of new variants, and the economic conditions of consumers themselves.]]>
<![CDATA[IMPLEMENTASI DESENTRALISASI FISKAL DALAM UPAYA MENGENTASAN KEMISKINAN DI KABUPATEN DAN KOTA PROVINSI JAWA BARAT ]]>
<![CDATA[Sihombing, Riris Sira Torsina]]>;
<![CDATA[Kartika, Agnes Thalia]]>;
<![CDATA[Sitompul, Yosua Serbujaya]]>;
<![CDATA[Yoseph Anugerah, Adi Revi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i1.18658
<![CDATA[The implementation of fiscal decentralization is driven by the belief that the regional government is the vehicle that best understands the needs of regional communities rather than the central government. This delegation of authority is then followed by budget allocation and provision of public goods to the regional government. This then opens up a new assessment that simply fiscal decentralization has an impact on poverty alleviation. However, the report on the implementation of fiscal decentralization over two decades in Indonesia shows that the rapidly increasing allocation of transfer funds has not been accompanied by a rapid reduction in poverty rates. Therefore, this research aims to determine the effect of fiscal decentralization indicators on the percentage of poverty, namely local government revenue, fiscal balance transfers and local government spending. By using Panel Least Square (PLS) regression estimates, we used specific samples based on districts and cities in West Java from 2014 to 2019. The regression results show that regional income can significantly reduce poverty, while the allocation of fiscal balance transfers makes poverty increase. Apart from that, local government spending was found to have no significant influence on the percentage of poverty. This paper is expected to help the government in carrying out financial management that is right on target. The ineffective allocation of balanced transfers in West Java needs to be responded by the regional government according to the priority scale in each disctrict or city.]]>
