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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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+6281574360223
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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 255 Documents
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FINANCIAL PSYCHOLOGY, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR: THE MODERATING ROLE OF MAQASHID SHARIAH AMONG CIVIL SERVANTS IN TERNATE CITY Ridwan, Muhammad; Basri, Anjani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24886

Abstract

This study examines how financial psychology and financial literacy influence consumptive and investment behavior among civil servants, with Maqashid Shariah serving as a moderating variable. Despite extensive research on financial behavior, limited empirical evidence explains how shariah-based ethical values condition the effects of psychological and rational financial factors, particularly in the public sector. Using a quantitative approach, data were collected through Likert-scale questionnaires from 196 civil servants in Ternate City and analyzed using regression and moderation analysis. The findings indicate that financial psychology positively affects consumptive behavior, while financial literacy has a negative effect. Maqashid Shariah negatively moderates the relationship between financial psychology and consumptive behavior and positively moderates the relationship between financial literacy and consumptive behavior. Regarding investment behavior, financial psychology shows no significant effect, whereas financial literacy exerts a positive influence. Furthermore, Maqashid Shariah positively moderates the relationship between financial literacy and investment behavior. Theoretically, these findings extend Islamic behavioral finance by integrating ethical moderation into conventional financial behavior models. Practically, the results suggest that value-based financial education for civil servants can reduce excessive consumption and promote ethical investment decisions.
E FILLING ADOPTION AND TAX COMPLIANCE: A STUDY OF GENERATION Z THROUGH THE FIVE CONSTRUCTS OF THE TECHNOLOGY ACCEPTANCE MODEL Putri, Eskasari; Elfreda, Khanzanorra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24746

Abstract

This study aims to examine the factors that influence the adoption and acceptance of e-Filing among Generation Z taxpayers using the five constructs of the Technology Acceptance Model (TAM), including perceived ease of use, perceived usefulness, attitude toward use, behavioral intention to use, and actual system use (taxpayers’ compliance). The determination of sample size in this study refers to Roscoe (1976), who suggests that an appropriate sample size for multivariate research ranges from 30 to 500 respondents. This study applies a quantitative approach, with primary data collected through an online questionnaire distributed to 250 active registered taxpayers. Data were processed and analyzed using the PLS-SEM method with SmartPLS version 3. The results showed that Perceived Ease of Use (PE) has a significant effect on Perceived Usefulness (PU). Perceived Ease of Use (PE) and Perceived Usefulness (PU) positively influence Attitude Toward Use (ATU), which then has a positive effect on Behavioral Intention to Use (BI). Finally, Behavioral Intention to Use (BI) positively affects Actual System Use (KWP), reflected by taxpayer compliance in using e-Filing. The implication of this study is that both the Directorate General of Taxes (DGT) and related practitioners in charge of making tax policies should not focus only on administrative efficiency, but also consider Generation Z’s characteristics as Digital Natives, as this demographic segment has the potential to improve tax compliance and increase national state revenue.
DETERMINANTS OF TAXPAYERS’ INTENTION AND USE OF THE CORE TAX ADMINISTRATION SYSTEM: EVIDENCE FROM INDIVIDUAL AND CORPORATE TAXPAYERS IN GREATER MALANG Uliasari, Agustina; Amin, Annisa’ Abiyyu; Juzaila, Dini Shinta; Pardosi, Hilda Tamara; Aprilia, Rislah Winda; Anggraini, Zahra Ayu
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24543

Abstract

The digital transformation of tax administration is a key policy instrument to address tax system complexity and persistent compliance challenges in Indonesia. In line with this agenda, the Directorate General of Taxes introduced the Core Tax Administration System (CTAS) in January 2025 to integrate fragmented tax applications into a centralized platform. However, empirical evidence on taxpayers’ acceptance and actual use of CTAS remains scarce. This study addresses this gap by applying the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to examine the determinants of taxpayers’ behavioral intention and use behavior. Using an explanatory quantitative design, data were collected from 159 individual and corporate taxpayers in the Greater Malang area through convenience sampling between July 1 and July 29, 2025. The data was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, and social influence significantly affect behavioral intention, while facilitating conditions exert a strong influence on CTAS use behavior. Although behavioral intention is positively associated with use behavior, the relationship is not statistically significant, suggesting that actual system use in the early implementation phase is shaped more by infrastructural readiness and institutional support than by intention alone. This study provides novel post-implementation evidence on CTAS adoption and highlights the critical role of perceived usefulness, ease of use, social influence, and facilitating conditions in sustaining digital tax system utilization.
DETERMINANTS OF TAX AVOIDANCE: EVIDENCE FROM CONSUMER NON-CYCLICALS COMPANIES Bintang Raffiansyah; Indra Kusumawardhani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 2 (2026): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i2.24960

Abstract

This research aims to provide empirical evidence on the effects of environmental uncertainty, thin capitalization, executive character, and profitability on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2020–2024. The study uses purposive sampling and includes 153 firm-year observations. It applies quantitative methods and multiple linear regression. The results show that environmental uncertainty negatively affects tax avoidance. This is notable, as previous findings have been inconsistent. Executive character has a positive effect, suggesting that risk-taking managers are more likely to pursue tax-reducing strategies. Thin capitalization and profitability do not influence tax avoidance in these companies. The study implies that firms in volatile environments favor stability and compliance over tax avoidance, while manager discretion remains important in tax behavior.
ANALYSIS OF BUILDING APPROVAL (PBG) LEVY POTENTIAL TO REDUCE FISCAL DEPENDENCY ON THE GENERAL ALLOCATION FUND IN YOGYAKARTA CITY Muhamad Yusuf Maulana; Tantia Arum Nirmala Dewi; Muhammad Afreza Aryadhana; Muhamad Arifin; Hilda Octavana Siregar
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 2 (2026): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i2.26954

Abstract

Yogyakarta City exhibits high structural reliance on central government transfers, particularly the General Allocation Fund, while local revenue from non-tax levies remains underutilized due to persistent building permit non-compliance. This study analyzes realization patterns of the Building Approval Levy, quantifies compliance gaps, estimates unrealized revenue potential, and simulates its capacity to reduce transfer dependency. Unlike prior studies focusing solely on revenue contributions, this research integrates compliance gap valuation with fiscal dependency simulations. Employing a descriptive case study design using municipal secondary administrative records from 2022 to 2024, building additions are proxied by net annual property tax registrations. Results show a low average compliance rate of 38.4 percent, representing an accumulated gap of 503 unpermitted building objects and an unadjusted gross upper-bound loss of 1.97 billion Indonesian Rupiah. Realistic net recoverable revenues adjusted for collection costs and statutory low-income housing exemptions yield lower fiscal gains. Fully capturing this potential produces measurable but marginal self-reliance improvements, proving that levy intensification alone cannot eliminate transfer dependency. Constrained by a three-year observation window, future research should extend the timeframe and incorporate spatial or satellite-based construction proxies.

Page 26 of 26 | Total Record : 255

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