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Moh Shidqon
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ajid.shidqon@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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INVESTIGATING AUDIT QUALITY DETERMINANTS : EVIDENCE FROM THE MINING INDUSTRY IN INDONESIA Putra Pamungkas, Wahyu Ragil; Rofiqoh, Ifah
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/v20i1.21651

Abstract

This study analyzes the impact of audit tenure, audit committee, audit fees, audit rotation, auditor specialization, and leverage on audit quality. A quantitative method was employed using secondary data sources in the form of annual reports and audited financial statements. The sample consisted of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023, utilizing purposive sampling techniques. 38 companies were analyzed, resulting in 190 observations over the specified period. Panel data regression analysis was employed to test the proposed hypotheses. The research findings show that audit tenure and audit rotation negatively impact audit quality, while the audit committee, audit fees, auditor specialization, and leverage do not have a significant effect on audit quality.
HOW EDUCATION SHAPES TAX MORALE: EXPLORING THE MEDIATING EFFECT OF INCOME Iranda, Andy Dwiki; Preacyllia, Abellinda
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/v20i1.21735

Abstract

Tax morale is a crucial factor in enhancing taxpayer compliance and the effectiveness of the taxation system. However, previous studies have not clearly explained howeducation influences tax morale. Therefore, this study aims to use income as a mediating variable to explore the pathway by which education impacts tax morale, providing a more comprehensive understanding of this relationship. The population in this research is the entire population of Indonesia in 2017, which was 255 million people. The sampling technique used simple random sampling so that 2,878 people were obtained as samples. This research uses STATA 17 software with partial least squares. The research results show that education has a significant positive effect on income. Education has a significant positive effect on tax morale. Income has a significant positive effect on tax morale. Meanwhile, income can mediate the influence of education on tax morale. These findings suggest that enhancing education can improve both income and tax morale, so future government policies should consider educational initiatives to boost tax compliance. Further research could explore psychological variables and employ experimental approaches to better understand the relationship between education, income, and tax morale.
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
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/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
EXTENSIFICATION OF FUEL EXCISE: POTENTIALS AND ECONOMIC IMPACTS IN INDONESIA Setiawan, Prayoga; Gabiela Gumilang; Ayudya Purwani Putri; Muhamad Refkhi Al Aqilah
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/v20i1.22072

Abstract

The purpose of this research is to find out the revenue potential and economic impact of imposing an excise tax on RON 90 fuel oil (BBM) in Indonesia. Using the input-output (IO) analysis method and secondary data from the Central Bureau of Statistics and the Ministry of Energy and Mineral Resources, this study analyzes the impact of applying specific excise tariffs of IDR1,000, IDR2,000, and IDR3,000 per liter. The results show that the implementation of excise tax can contribute substantially to state revenue, but also shows significant negative impacts on economic output, gross value added, and labor compensation in various sectors. To mitigate these negative impacts, it is recommended that the additional state revenue be allocated as a stimulus to the affected sectors. The fuel excise policy will be more effective if accompanied by a stimulus policy for the affected sectors through additional government spending, in order to encourage an increase in output and gross value added at the macro level.
COMPUTER SELF-EFFICACY, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT QUALITY WITH THE USE OF ATLAS APPLICATION AS A MODERATION Hapsara, Made Yoga; Yuniarta, Gede Adi; Purnamawati, I Gusti Ayu; Suwarno, Try Edi
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/v20i1.21469

Abstract

This research aims to determine and prove empirically the significance of the influence of computer self-efficiency, auditor experience, and auditor competence on audit quality which is moderated by the use of the ATLAS application. The population that is the object of this study consists of 86 auditors working at KAP in Bali. This research uses a purposive sampling method with auditor criteria of auditors who are willing to take the time to fill out the questionnaire and return it. From these criteria, 14 auditors were unwilling to fill out and return the questionnaire, so the sample studied was 72 questionnaires. Data collection was carried out by distributing questionnaires and documentation to each respondent. The data was then analyzed using the SEM PLS statistical application. The results of partial hypothesis research show that computer self-efficiency does not affect audit quality, In contrast, auditor experience and auditor competence have a positive and significant impact on audit quality. Meanwhile, the ATLAS application does not moderate the influence of computer self-efficiency, auditor experience, and auditor competency on audit quality.
FACTORS INFLUENCING THE INTENTION TO CONTINUE USING THE MEKARI KLIK PAJAK APPLICATION IN INDONESIA Jenarsi, Debby; Nathaniel, Andrean; Pandu Prasetya, Andreas; Dwi Pratiwi, Berlian; Erliza Putri, Desy; Intan Pambayun, Kezia Amadea
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/v20i1.21945

Abstract

This research aims to measure determinants that influence the continuance intention of using Mekari Klik Pajak Application in Indonesia. The method employed is quantitative research through a questionnaire distributed to 164 respondents. The analysis was conducted using Partial Least Square-Structural Equation Modelling (PLS-SEM) to test the relationships between the variables of information quality, system quality, and service quality as Information System Success Model (ISSM), confirmation, satisfaction, perceived usefulness as Expectation Confirmation Model (ECM), and continuance intetnion. The results show that only system quality and confirmation have a significant influence on satisfaction. Information quality haven’t a significant influence on satisfaction and perceived usefulness. Service quality has a significant influence on perceived usefulness but not on satisfaction. Additionally, satisfaction and perceived usefulness also haven’t a significant influence on continuance intention. In conclusion, integrating ISSM and ECM provides a better understanding of the factors that influence users' repeat usage of the Mekari Klik Pajak application.
EXPLORING TAX AVOIDANCE MECHANISMS : FINANCIAL FACTORS AND FIRM VALUE IN INDONESIA'S FINANCIAL SECTOR Putri, Vidiyanna Rizal; Zakaria, Nor Balkish; Nelmida; Tidespania Tubarat, Chara Pratami; Mohamed Izwan, Iylia Dayana
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/v20i1.22301

Abstract

The relationship between financial factors and tax avoidance has become an increasingly important topic in corporate finance and taxation. This study examines the impact of financial derivatives, debt shifting, and transfer pricing on tax avoidance, with firm value as a moderating variable. The research focuses on conventional banks and non-bank financial institutions listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling method, 69 companies were selected, excluding Islamic banks, regional development banks, and Islamic financial institutions. The sample includes only firms that did not experience losses during the research period, as tax obligations do not apply to loss-making businesses.Employing EViews 9 for data analysis, the findings indicate that debt shifting negatively affects tax avoidance, while financial derivatives show no significant effect. In contrast, transfer pricing positively influences tax avoidance. However, firm value does not significantly moderate the relationships between tax avoidance and debt shifting or financial derivatives. Firm value, however, does moderate the relationship between transfer pricing and tax avoidance. Among the control variables, debt shifting negatively affects tax avoidance, maturity positively influences tax avoidance, and company growth has no significant effect. These findings provide insights into the financial strategies affecting tax avoidance in Indonesia’s financial sector, contributing to the broader discussion on corporate tax planning and regulatory implications.
PROFITABILITY, TUNNELLING INCENTIVES, AND BONUS MECHANISMS ON TRANSFER PRICING DECISION: AN ANALYSIS OF THE ENERGY SECTOR IN INDONESIA Alfandia, Nurlita Sukma; Amalia, Levika Ulil
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.22225

Abstract

The research examines the effect of profitability, tunnelling incentives, and bonus mechanisms on transfer pricing decision in the energy sector. Multinational corporations often utilize transfer pricing to redistribute profits and reduce tax obligations. This study uses data from 88 observations, based on 22 energy sectors. This type of research is quantitative research with a theoretical explanation approach. Profitability is evaluated using Return on Assets (ROA), tunnelling incentives are represented by the ownership proportion of the largest shareholder, and bonus schemes are analyzed using the Net Income Trend Index. Tunnelling motivations significantly affect transfer pricing decision. Majority shareholders utilize their authority to allocate resources to related businesses, often harming smaller shareholders through transfer pricing decisions. In contrast, profitability systems and bonus mechanisms do not show substantial influence. Bonus distribution based on profits and management policies are less relevant in making transfer pricing decision in the energy industry.The results indicate that operational stability, regulatory compliance, and long-term strategy are more important than profit manipulation in energy sector companies. These results highlight the importance of incentives. There is a need for stricter regulation of related party transactions and better protection for minority shareholders to ensure transparency and equity in transfer pricing procedures.
THE ROLE OF FINANCIAL DISTRESS AND THIN CAPITALIZATION IN CORPORATE TAX AGGRESSIVENESS Putri , Rizma Fatmawati; Akbar, Fajar Syaiful
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23100

Abstract

This research addresses the persistent issue of corporate tax aggressiveness, focusing on companies listed Indonesia’s property and real estate sector. The primary objective is to analyze how financial distress and thin capitalization influence tax aggressive practices among firms listed on the Indonesia Stock Exchange during the 2021-2023 period. Adopting a quantitative methodology with purposive sampling, the study utilizes multiple linear regression to analyze data from a sample of 96 companies. Financial distress is found to have a statistically significant and positive impact on tax aggressiveness, while thin capitalization does not exhibit a considerable influence. These findings suggest the need for more targeted tax regulations and enhanced oversight. Future research is encouraged to include additional variables and broaden the sample to cover multinational firms for a more comprehensive understanding of tax aggressiveness behavior.
ANALYSIS OF TAX IMPOSITION ON THE DISTRIBUTION OF THE ENDOWMENT FUND SERVICE PROGRAM IN THE FIELD OF EDUCATION: (CASE STUDY AT THE INDONESIAN EDUCATION FUND MANAGEMENT AGENCY) Saud, Yehezkiel Victor; Khusnaini; Putra, Fahdiansyah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23110

Abstract

Vision Indonesia Gold 2045 depicts Indonesia as an advanced country based on knowledge and innovation, rooted in the culture of the Archipelago. Higher education institutions play a vital role in creating and disseminating knowledge through research, as well as building superior human resources. The Educational Fund Management Institution (LPDP), as a Public Service Agency (BLU), manages the Endowment Fund in the field of education. In its disbursement to beneficiaries, tax imposition occurs in the form of VAT collection and income tax deductions. This has led to differing views between LPDP and the Directorate General of Taxes (DJP): DJP considers the tax imposition appropriate, while LPDP asserts that it should not be imposed. This research aims to understand the application of taxation on those funds and analyze their treatment. The method used is a qualitative approach through literature studies and interviews, with data analysis using NVivo software to develop coding and mind maps. The research results show that VAT is imposed on research services and income tax on the additional economic capacity of beneficiaries. A grey area has also been found in the applicable tax provisions. It is recommended that LPDP propose specific regulations regarding the taxation of the Endowment Fund in the field of education to the Fiscal Policy Agency (BKF) and DJP.

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