cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
jipak@trisakti.ac.id
Editorial Address
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
Location
Kota adm. jakarta barat,
Dki jakarta
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
 5   6   7   8   9 
ANALISIS KESIAPAN SUMBER DAYA PROGRAM STUDI DALAM PENGELOLAAN POLA PEMBELAJARAN BERBASIS PRODUKSI (PRODUCTION BASED EDUCATIO1V): STUDI PADA PROGRAM STUDI D3 AKUNTANSI POLITEKNIK NEGERI SEMARANG (POLINES) M Noor Ardiansah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 1 (2012): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9637.701 KB) | DOI: 10.25105/jipak.v7i1.4493

Abstract

There has been no clear studies to identib,, venfi, and analyze readiness program resources in order to study the implementation of PBE resulted in initial position (existing point) is not clear that the priority programs and activities that are carried out per year tend to be responsive and not directed priorities. These conditions resulted in analysis of resource readiness courses in the management of production-based learning pattern PBE draw conducted. This study aims to identift and verift and analyze readiness resources management courses in the pattern of production based learning, particularly in the Accounting Studies Program. This research is expected to be used to increase the effectiveness of learning and vocational education to improve the quality and relevance of polytechnic graduates. Total score was 33 the existence of resources from the scale of 12- 60. The average score is 2.75. The average score was shown the position of Prodi's resources have been used, but its role is unclear (repeatable) tend to have clearly defined functions, communicated and documented (defined). Resources have been managed, monitored and evaluated well (managed) are• curriculum resources, networking courses, lab facilities, ISO-based management. Resources have been used but not optimal role: resources module practice, the formulation ofan internship, practice material / TA, the performance ofIC-based lecturer
INTEGRASI PASAR UANG LIMA NEGARA ASEAN MENUJU PASAR TUNGGAL ASEAN Budi Santosa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 1 (2012): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13862.626 KB) | DOI: 10.25105/jipak.v7i1.4494

Abstract

Market integration in money market was examined using co-integration approaches with Johansen co-integration and ARDL (Autoregressive Distributed Lag). Utilizing monthly interest rate of deposit data in Indonesia, Malaysia, Singapore, Philippine and Thailand were analyzed to determine the extent and nature of market integration. In general, the study ofmarket integration can provide information on how the markets operate, that may be useful for improving interest rate policy, monitoring interest rate movements, making interest rate prediction, and improving infrastructure investment policy. Under current interest rate situation, it was hypothesized that money markets in Indonesia, Malaysia, Singapore, Philippine, and Thailand are integrated, but not fully integrated.
PENGARUH IMPLEMENTASI CORPORTATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi pada Emiten LQ45 di Bursa Efek Indonesia Tahun 2006/2007) Solihin Solihin; Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 1 (2012): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (18089.29 KB) | DOI: 10.25105/jipak.v7i1.4495

Abstract

This research is purposed to determine influence CSR disclosure to stock price of banking and mining companies that listed at Indonesia Stock Exchange(IDX). There are two model ofresearch, the first model without control variable BETA and PBV. The second model included control variable BETA and PBV. BETA is proxy of risk and PBV is proxy of growth. This research was conducted on 30 mining and banking companies that listed in Indonesia Stock Exchange (IDA9 for the period 2006-2007. The method which used to select sample ofthis research is purposive sampling. Data analysis methods used Pearson for validity test, P-P Plot for normality test, Variance Inflation Factor(VIF) for multicollinearity test, LM-test for autocorrelation, and Glejser for heterrocedacity test. 7.= test and F-test was used to test hypothesis. The result of this research are in the first model( without control variable BETA and PBV), CSRI disclosure, Unexpected Return(UE), interaction between CSRI & UE not influenced CAR of mining and banking companies that listed at IDX. The second model(included control variable BETA and PBV) indicated that CSRI disclosure, Unexpected Return(UE), interaction between CSRI & UE, Price to Book Value(PBIO, BETA, interaction BETA & PBVnot influenced CAR ofbanking and mining companies that listed at IDX
PENGARUH KUALITAS LAYANAN TERHADAP KEPATUHAN MEMBAYAR WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK DI JAKARTA KELAPA GADING) Yeyen Rumi NuroctaViani; Y. Agus Bagus Budi N
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 1 (2012): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13198.282 KB) | DOI: 10.25105/jipak.v7i1.4496

Abstract

Compliance in every single state is crucial issue. Indonesia, as a country of more than 240 million people must consider this as a locomotive factor to attract higher participation from people. But compliance is rather a sociological term, since it is related with certain factors such as reliability, responsiveness, assurance, empathy, tangible and other factors. This study explained the influencing factors toward compliance. Compliance in this study, reflected into two items which are tax payment and tax filling (monthly or annually). Quality services provided by tax account representative and all element from the tax office are core elements needed by taxpayers. Poor quality services will result poor participation from taxpayers.
Pengaruh Laba Antar Divisi, Pajak, Dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur Terbuka Abubakar Arif; Wida Cintya Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1224.184 KB) | DOI: 10.25105/jipak.v7i2.4497

Abstract

Transfer Pricing is a price transaction happened between companies with special relationship. Transfer pricing phenomenon could happened is based on the management motivation in order to tax avoidance or any opportunistic behaviour, especially to do wealth transfer among related parties. For multinational corporate view, transfer pricing is one of the effective strategies to compete with their competitors. The aim of this research is to test the influence of profit among division, taxes, and tunneling incentive on transfer pricing decision in manufacture companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 95 companies and 243 observationa from 2009-2012 the result shows that profit among division and tunneling have an influence on transfer pricing decision, while taxes have not influence on transfer pricing decision.This is due a business decision driven by economic fundamentals such as rate of return and not the tax considerations. The findings give any opportunity to the next researchers to investigate the effect of other variables on transfer pricing decision, such as bonus scheme that based on income.
Pemahaman Auditor tentang Skema Kecurangan, Red Flags, Mekanisme Deteksi dan Mekanisme Prevenlif Kecurangan Harti Budi Yanti; Enica Agustina
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2258.761 KB) | DOI: 10.25105/jipak.v7i2.4498

Abstract

Penelitian ini bertujuan mengetahui pemahaman auditor tentang skema kecurangan, indikasi keterjadiannya, mekanisme deteksi yang efektif serta mekanisme preventif pencegah kecurangan. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Responden penelitian berjumlah 275 berasal dari auditor BPK-RI, auditor internal dan auditor eksternal di Jakarta. Skema kecurangan dikelompokkan dalam 3 kelompok, skema kecurangan korupsi, penyalahgunaan aset dan kecurangan laporan keuangan. Penelitian ini menggunakan 16 petunjuk adanya kecurangan (Red flag) meliputi cirri sifat pelaku, kondisi, motivasi dan tekanan yang memicu terjadinya kecurangan. 11 mekanisme deteksi kecurangan serta 15 mekanisme preventif kecurangan yang harus dinilai keefektivannya oleh auditor. Hasil penelitian mengungkapkan bahwa auditor telah memahami skema kecurangan dengan predikat baik (75%), pada skema korupsi, penyalahgunaan aset dan kecurangan laporan keuangan. Secara umum, tidak ada perbedaan pemahaman diantara kelompok auditor. Pada kelompok pengetahuan tentang mekanisme deteksi yang paling efektif, terdapat perbedaan persepsi tentang mekanisme Management Review, Temuan secara tidak sengaja, pemberitahuan oleh polisi, prosedur pengawasan rutin. Terdapat perbedaan persepsi tentang mekanisme pencegahan kecurangan diantara ketiga kelompok auditor yaitu mekanisme pengembangan kode etik organisasi, sertifikasi laporan keuangan oleh manajemen, audit oleh auditor internal, pendidikan dan pelatihan tentang kecurangan kepada manajer dan direksi, serta kepada karyawan, penetapan kebijakan oleh penegak hukum serta terakhir reward untuk whistle blower.  
Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Dengan Value Added Intellectual Capital (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011) Sofie Sofie; Ari Prihartini; Rinda Liana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.654 KB) | DOI: 10.25105/jipak.v7i2.4499

Abstract

This study aims to ident6 and analyze the effect of intellectual capital as one of the company's intangible assets to market value and financial performance.of the company-manufacturing companies using the Value Added Intellectual Capital (VAIC m). The analysis method used is multiple panels because the structure of the data used in this research is the data panel. The results of the hypothesis theory shows that the intellectual capital has significant effect on the market value and performance of the company. The three components of intellectual capital, as the physical capital efficiency, human capital and structural capital efficiency, have a positive effect on firm value and performance of companies that dproksi by ROA, ATO, ROE and OI / S. So do the results of statistical tests, except for the efficiency of the human capital and structural capital efficiency ROE against Of / S. The results show that intellectual capital is a factor that is very important and significant effect on the quality of the company which in turn directly affects firm value andfinancial performance of the company.
Perbedaan Kinerja Keuangan Dan Relevansi Nilai Sebelum Dan Sesudah Penerapan Konvergensi Psak Ke Ifrs Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Raden Rosiyana Dewi; Reslini Femila
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v7i2.4500

Abstract

The purpose of this study to examine whether there are differences in the increase or decrease the impact of the third application of IFRS adoption of SFAS IA1 has issued the applicable date of January 1, 2008, the PSAK 13 on Investment Property, PSAK 16 on Fixed Assets, and PSAK 30 of the Lease, the companies are already applying IAS adoption. Tests conducted on the influence of the application of the convegence offinancial performance, as seen from the company's size, activity, Solvency, Growth, Profitability, and Investment Company performance. And Testing the influence of convergence on the value relevance of financial information of the relevance value of the company seen net income and equity book value to price shares of the company. Thesis inconnection with GAAP to IFRS convergence series launched by IAI in 2008. The research was carried out on non-financial companies listed on the Stock Exchange Indonesia (BEI) and using secondary data derived from the financial report and the Indonesian Capital Market Directory (ICMD) in the period 2006-2010. Authors obtain the 36 companies selected as the study sample.
Asimilasi Pasal 14 Tentang Independent Personal Services ke Dalam Pasal 7 Tentang Business Profit Dalam OECD Model Hexana Sri Lastanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.7 KB) | DOI: 10.25105/jipak.v7i2.4501

Abstract

Dua model tax treaty yang banyak digunakan sebagai acuan oleh berbagai negara (acceptable) adalah UN Model dan OECD Model. Salah satu perkembangan OECD Model adalah asimilasi pasal 14 tentang independent personal services ke dalam pasal 7 tentang business profit. Mengingat OECD Model merupakan salah satu acuan penting yang digunakan oleh banyak Negara dalam membuat tax treaty dengan negara lain, maka penulis mengangap perlu untuk melakukan kajian terhadap revisi OECD Model tersebut. Adapun rumusan masalah yang akan dibahas adalah apakah implikasinya terhadap hak pemajakan Indonesia jika tax treaty Indonesia mengikuti revisi OECD Model tersebut di atas. Metodologi yang digunakan dalam penelitian ini adalah studi literatur. Berdasarkan hasil pembahasan, maka disimpulkan bahwa pengaruh asimilasi Pasal 14 tentang independent personal services ke dalam Pasal 7 tentang business profit menguntungkan bagi hak pemajakan Indonesia, karena hak pemajakan menjadi lebih luas melalui alat uji BUT yang lebih variatif dan pemenuhan kewajiban perpajakan BUT di Indonesia yang disamakan dengan Wajib Pajak Badan Dalam Negeri memberikan keuntungan bagi Indonesia dari aspek administratif dan dari aspek perluasan cakupan pajak yang dapat dikenakan. Alternatif lain, jika diterapkan dalam tax treaty Indonesia dapat dilihat berdasarkan ketentuan yang ada dalam Pasal independent personal services dan Pasal furnishing of services. Ketentuan tersebut dapat berbentuk time test, maupun persentase tertentu. Dampaknya bisa menguntungkan dan merugikan.
ANALISIS KAUSALITAS ANTARA PENERIMAAN PAJAK DENGAN TINGKAT KEGIATAN EKONOMI INDONESIA DENGAN PENDEKATAN GRANGER CAUSALITY Abubakar Arif; R Rosiyana Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.119 KB) | DOI: 10.25105/jipak.v8i1.4502

Abstract

The purpose of this study is to analysis the causality between tax revenue and economy activity in Indonesia period 1990-2010. The design of this research used time series analysis model with Granger Causality Model with the step analusis are (1) determine long of lag to know how long tax revenue and economy activity influence, (2) determine causality test to proof there are causality or there are correlation one direction between tax revenue and economy activity, (3) analyze the power of correlation or influence between tax revenue and economy activity after the result of causali8ty test was reach. The analysis used in this research was time serieswith annual data,starting 1990 too 2010. Tax revenue and economy activity with proxy product domestic bruto are valuables used in this study. The result of this study are not find causality between tax revenue and economy activity in Indonesia but one direction correlation when tax revenue influence economy activity.By the regression analysis can proff that tax revenue influence significant positive to economy activity with multiplier effect less than 1.

Page 7 of 25 | Total Record : 245

 5   6   7   8   9 

Filter by Year

2006 2025


Reset
Filter By Issues
All Issue Vol. 20 No. 2 (2025): JULI Vol. 20 No. 1 (2025): JANUARI Vol. 19 No. 2 (2024): JULI Vol. 19 No. 1 (2024): JANUARI Vol. 18 No. 2 (2023): JULI Vol. 18 No. 1 (2023): JANUARI Vol. 17 No. 2 (2022): JULI Vol. 17 No. 1 (2022): JANUARI Vol. 16 No. 2 (2021): JULI Vol. 16 No. 1 (2021): JANUARI Vol. 15 No. 2 (2020): JULI Vol. 15 No. 1 (2020): JANUARI Vol. 14 No. 2 (2019): JULI Vol. 14 No. 1 (2019): Januari Vol. 13 No. 2 (2018): JULI Vol. 13 No. 1 (2018): Januari Vol. 12 No. 2 (2017): Juli Vol. 12 No. 1 (2017): Januari Vol. 11 No. 2 (2016): Juli Vol. 11 No. 1 (2016): Januari Vol. 10 No. 2 (2015): Juli Vol. 10 No. 1 (2015): Januari Vol. 9 No. 2 (2014): Juli Vol. 9 No. 1 (2014): Januari Vol. 8 No. 2 (2013): Juli Vol. 8 No. 1 (2013): Januari Vol. 7 No. 2 (2012): Juli Vol. 7 No. 1 (2012): Januari Vol. 6 No. 2 (2011): Juli Vol. 6 No. 1 (2011): Januari Vol. 5 No. 2 (2010): Juli Vol. 5 No. 1 (2010): Januari Vol. 4 No. 2 (2009): Juli Vol. 4 No. 1 (2009): Januari Vol. 3 No. 2 (2008): Juli Vol. 3 No. 1 (2008): Januari Vol. 2 No. 2 (2007): Juli Vol. 2 No. 1 (2007): Januari Vol. 1 No. 2 (2006): Juli Vol. 1 No. 1 (2006): Januari More Issue