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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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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 245 Documents
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PROFITABILTAS SEBAGAI MODERATING PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN Rahelliamelinda, Liangchui; Handoko, Jesica
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.19191

Abstract

Firm that listed on the Indonesia Stock Exchange need to publishing sustainability reports at the end of their accounting period as a form of corporate environmental responsibility and concern in meeting the interests of stakeholders. This research aims to examine the effect of Environmental, Social and Governance performance, green innovation and eco-efficiency on firm value with profitability as the moderator. The object of this research is non-financial firm that listed on the Indonesia Stock Exchange and rated by Bloomberg for the 2020-2022 period. This research data was obtained from annual reports and company sustainability reports using purposive sampling techniques, resulting in a sample of 136 companies. Multiple linear regression analysis was used to process the data with the help of Statistical Product and Solutions version 25 software. The results of this research show that Environmental, Social and Governance performance has a positive effect, green innovation has no effect, while eco-efficiency has a negative effect on firm value. Profitability weakens the effect of Environmental, Social and Governance performance on firm value. On the contrary, profitability actually strengthens the effect of green innovation and eco-efficiency on firm value.  
EXPLORING THE POSSIBILITY OF TAX INCENTIVE POLICIES IN INDONESIAN FOOTBALL INDUSTRY: BASED ON SWOT ANALYSIS APPROACH AND COMPANY FINANCIAL STATEMENTS Hambali, Mohamad Luhur; Johan, Andi Mohammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.19614

Abstract

This research aims to explore the possibility of implementing tax incentive policies in the Indonesian football industry based on the perspective of SWOT analysis and Company Financial Statements. Using the constructivism paradigm with a qualitative approach, this research was conducted using qualitative data collection techniques, with in-depth interviews with relevant agencies, such as the Indonesian Directorate General of Tax, Indonesian Fiscal Policy Agency, Indonesian Football League Operators, and Taxation Practitioners, as well as literature studies, using both primary and secondary data. The research concluded that based on the Company Financial Statements of sampling companies stated that Indonesian Football Industries suffers huge loss operation and need more investments. From SWOT Analysis many revenue sectors can still be optimized in this industry, by adjusting the financing conditions with existing revenues, so as not to experience losses. The football industry is currently deemed unable to enjoy tax incentive policies, both in terms of Direct Tax and Indirect Tax, due to the immaturity of this industry, and needs special strategies to optimize existing potential, such as implementing Public Private Partnership activities, optimizing the potential of existing Human Resources and Capital, better synchronization of technical and non-technical policies, and reconstructing future schedular taxation policies for this industry.
ANALYSIS OF THE IMPLEMENTATION OF TAX ALLOWANCE FACILITIES IN THE INDONESIA SHIP AND BOAT INDUSTRY Matondang, Yogi Michael; Asqolani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.19789

Abstract

This research aims to analyze the implementation of the tax allowance facility in attracting investment in the ship and boat industry. This is because not a single ship and boat industry business actor has utilized the tax allowance facility in Indonesia since 2007 until now. The research method used is qualitative research. Secondary data collection was carried out through a literature review and interviews. The data were then analyzed using the public policy implementation model developed by Grindle (1980). The research found that the utilization of this facility by the business actors in the ship and boat industry will not yield significant economic benefits. The ship and boat industry also faces fundamental problems. These things make the tax allowance facility unattractive. Moreover, policy socialization has not been carried out optimally, meaning that information regarding the existence of this policy has not reached business actors in the ship and boat industry.
THE RELATIONSHIP OF COMPANY LIFE CYCLE TO FINANCIAL STATEMENT COMPARABILITY MODERATED BY INFORMATION ASYMMETRY Fadhillah, Nurul; Febrianto, Rahmat
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20113

Abstract

This research aims to examine the relationship between the company life cycle and the comparability of financial reports which is moderated by information asymmetry. The sample consist of non-financial companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data were obtained from the company’s annual reports and from  Thomsonreuters. The total number of companies sampled are 219 companies. The results showed that companies in the introduction, growth, and mature stages, had a higher level of financial report comparability, while companies in the decline and shake-out stages had a lower level of financial report comparability. Our findings also suggest that information asymmetry weakens the relationship between firm life cycle stage and financial report comparability. This means that when a company is in the mature life cycle stage, it has higher comparability than other life cycle stages, but the relationship between the company's position in its life cycle stage is weakened by the high asymmetry value.
TRANSFER PRICING PRACTICE ON TAX AVOIDANCE AND TAX REVENUE : A BIBLIOMETRIC ANALYSIS Islam, Alifia Izzah; Tjaraka , Heru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20191

Abstract

Tax avoidance taken by companies can cause tax revenue for the state to be optional. One of the factors that influences tax avoidance is transfer pricing practices. Transfer pricing is determining prices in transactions between businesses with common ownership and control. Transfer pricing determines the prices and services exchanged between related entities, especially subsidiaries and multinational companies. This study is to assess the practice of transfer pricing on tax revenue and tax avoidance. This is different from previous research because previous studies only discussed tax expenditures; this research discusses other topics, namely transfer pricing, tax avoidance, and tax avoidance. The present study employed data extracted from the Google Scholar database with articles published between 2019 and 2023 using the keywords “transfer pricing," “tax avoidance," “multinational corporate," and “tax revenue." Only the title, abstract, and keywords were searched. The results of bibliographic aggregation analysis using the VOSviewer application resulted in 3 clusters. This research highlights the importance of using bibliometric tools such as VOSviewer to understand trends and relationships in academic literature. The results of this bibliometric analysis have several important implications for research and policy. The findings show growing attention to environmental issues in the context of tax policy, as indicated by the increasing literature on carbon taxes and pricing.
TAX PLANNING, PROFITABILITY, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT WITH COMPANY SIZE AS A MODERATING VARIABLE Aisyah Firdaus, Nisrina; Maryanti, Eny
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20310

Abstract

There are factors that are considered to influence earnings management, namely tax planning, profitability and good corporate governance. In this research, the company size variable will be added as a moderating variable to prove its influence on these three factors. The population in this research are Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022 with a total population of 76 companies. The sampling technique uses purposive sampling by selecting several criteria. This research uses IBM SPSS Version 26 software with multiple linear regression analysis or MRA. The results showed that tax planning has no effect on earnings management, but profitability and good corporate governance negatively affect earnings management. Meanwhile, company size is unable to moderate the effect of tax planning on earnings management but company size is able to weaken the effect of good corporate governance on earnings management. Companies are expected to be able to prevent and reduce opportunistic actions and continuously evaluate all policies for the future.
ISLAMICITY PERFORMANCE INDEX IN SHARIA COMMERCIAL BANKS IN INDONESIA & MALAYSIA Saputri, Maya Aulia; Lindrianasari; Syaipudin, Usep
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20319

Abstract

This study aims to provide empirical evidence on whether the Islamicity Performance Index affects company performance, as proxied by Return on Assets. The novelty of this research lies in proposing Third-Party Funds as an intervening variable between the influence of the Islamicity Performance Index and company performance. The sample for this study includes 8 Islamic commercial banks in Indonesia and 10 Islamic commercial banks in Malaysia, selected using purposive sampling and secondary data collection methods. The analytical  methods used in this study are hypothesis testing and path analysis.The study provides evidence that the Islamicity Performance Index has a positive and significant impact on Return on Assets, indicating that the Islamicity Performance Index is a relevant indicator that can affect the profitability of Islamic commercial banks in Indonesia and Malaysia. Path analysis testing concludes that third-party funds are not significant as an intervening variable between the Islamicity Performance Index and profitability in Islamic commercial banks in Indonesia and Malaysia. Another finding from the study is that firm size has a positive and significant effect on third-party funds, meaning that a larger firm size is associated with improved performance in collecting third-party funds.
25 TAHUN RISET PERPAJAKAN DI INDONESIA : ANALISIS CO-OCCURANCE Al Rasyid, Rafi'i Habib; Batary Indradini, Shiva Kartika; Faridtaqy, Muhammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20422

Abstract

Research in the field of taxation is developing dynamically with a variety of discussion topics. However, it is necessary to map what has been achieved and identify future research directions. This study aims to explore the dynamics of tax research in Indonesia through publication related matric and co-occurance analysis techniques. This study analyzes 2470 keywords originating from 632 tax literature collected from 100 economic journals accredited by Sinta 1 and Sinta 2. The analysis results reveal that topics of tax research in Indonesia revolve around tax avoidance, tax compliance, tax aggressiveness and tax evasion. This study also identifies research constituents and important research topics that require further exploration from researchers in the future it is tax morale, tax complexity, trust issues, carbon tax and issues related to sustainability.
PROFIL DAERAH DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DI PEMERINTAH PROVINSI DI INDONESIA Sari, Diah Novita; Murtanto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20485

Abstract

Based on the regional fiscal capacity map from 2016 to 2022, the provinces in Indonesia that classified as high and very high fiscal capacity categories no more than 11 or 32% of the total number of provinces in Indonesia. Low fiscal capacity limits the government's ability to provide public services, hampers long-term growth, and reduces the ability to manage economic fluctuations effectively. Those conditions can lead to financial distress. This study intends to analyse financial ratios and regional profiles, specifically the effects of the government age, area size, population, current ratio, operating revenue ratio to total revenue, revenue growth, efficiency ratio, financial independence, and degree of decentralization on financial distress. SPSS 25 is utilized for conducting hypothesis testing through binary logistic regression analysis. This study finds that area size, population, revenue growth, financial independence, and degree of decentralization, have negative impact on financial distress. Conversely, the efficiency ratio shows positive impact on financial distress. The current ratio and operating revenue ratio to total revenue does not have impact on financial distress. These findings imply the need to improve the revenue, efficiency, and financial independence of local governments and to implement fiscal policies that support decentralization to reduce the risk of financial distress. Future researchers are advised to expand the research and to explore other variabels such as unemployment rate, poverty rate, and Gini ratio.
TAXING ONLINE GAMBLING IN INDONESIA: A LEGAL PERSPECTIVE ON ITS REALIZATION AND FUNCTIONS Pratama, Zharezky Yoga; Rizaldi , Narandra Adhika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.21635

Abstract

Indonesia has a longstanding and contentious history of debates surrounding the taxation of online gambling. The purpose of this research is to examine the feasibility of implementing a tax on online gambling in Indonesia, despite its legal prohibition. The study addresses concerns over whether such taxation implies legalization, a contentious issue in a predominantly Muslim country that opposes gambling for moral and religious reasons. The methodology used is normative legal research, using a conceptual, comparative, and statutory approach. This study reviews Indonesian tax functions and compares them with foreign practices, such as the United States, which successfully taxes illegal incomes without legalizing the underlying activities. The findings suggest that taxing online gambling could fulfill two significant functions of taxation: regulerend and budgetary. The regulerend function discourages the participation of online gambling, while the budgetary function generates revenue for the state. This approach would not equate to legalization but rather leverage Indonesia’s income tax laws. Countries like the United States demonstrate that taxing illegal income can reduce incentives for criminal behavior by imposing financial obligations. Adopting a similar approach in Indonesia, with clear punitive measures for tax evasion on illegal income, has the potential to curb gambling practices and increase state revenue.

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