cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novira Sartika
Contact Email
novirasartika@polbeng.ac.id
Phone
+6281387321255
Journal Mail Official
iakp@polbeng.ac.id
Editorial Address
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Bengkalis Jl. Bathin alam, Sungai Alam, Bengkalis, Riau - 28711
Location
Kab. bengkalis,
Riau
INDONESIA
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1, No. 1, Juni 2020" : 6 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Dwi Fionasari
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.927 KB) | DOI: 10.35314/iakp.v1i1.1410

Abstract

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.
Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model Nurhazana Nurhazana; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.843 KB) | DOI: 10.35314/iakp.v1i1.1421

Abstract

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.
Analisa Kinerja Nilai Pajak Tertagih Pada Pajak Bumi dan Bangunan Studi Kasus di Kabupaten Bengkalis Husni Mubarak Mukhtar
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.458 KB) | DOI: 10.35314/iakp.v1i1.1412

Abstract

This research title is Analysis of Target Value from collected Tax on Land and Building Tax covers in the Bengkalis District. The data used is the Regional Revenue Agency (BAPENDA) for the past 5 years. The results of this study find that collected taxes for world tax and tax (PBB tax) in this region is very low, average tax collected has 44,76 percent in 5 years. it has 47,36 percent or it same with Rp.8.294.757.277 from Rp.17.514.731.453 in total PBB tax 2019. The research finds 2 sub-districts (Bukit Batu & Rupat Utara) called success to collect PBB tax more than 80 percent, 3 sub-districts (Bantan, Siak Kecil & Rupat) are called middle level with 55-75 percent, and they are haves less collect PPB value than 50 percent of 6 sub-districts (Bengkalis, Mandau, Pinggir, Bathin Solapan, Bandar Laksmana & Talang Mandau).
Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis Novira Sartika; Karina Krisnanda
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.746 KB) | DOI: 10.35314/iakp.v1i1.1411

Abstract

This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been implemented very well. In fact that there are many new objects and subjects of PBB-P2 not registered yet. In addition, investment policies and cooperation with private companies and regional companies have not been made to create new business areas as a new tax objects and new tax subjects. There are several obstacles in implementing the intensification and extensification policy of PBB-P2 in Bengkalis Regency such as limited number of PBB-P2 managers in Bapenda Bengkalis Regency, coordination with regional apparat that manages licenses has not gone well, coordination with goverment of the villages has not gone well, a mobile car for payment of PBB-P2 has been damaged, and also a low awareness of public for the sanctions that have been given.
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengetahuan Pengguna Terhadap Efektivitas SISMIOP Pada Badan Pendapatan Daerah Kabupaten Bengkalis Zulaila Zulaila; Decky Hendarsyah
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.453 KB) | DOI: 10.35314/iakp.v1i1.1408

Abstract

This research aims to determine whether the application of accounting information systems and user knowledge partially influences the effectiveness of SISMIOP and to find out the application of accounting information systems and user knowledge whether it influences simultaneously the effectiveness of SISMIOP in the Regional Revenue Agency of Bengkalis Regency. Data analysis techniques used are data quality test, classic assumption test, multiple regression test, hypothesis test and coefficient of determination test. Partially, the application of accounting information systems has an effect on the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 54.7%. Partially user knowledge influences the effectiveness of SISMIOP in Bengkalis Regency Regional Revenue Agency with a large influence of 57.4%. Simultaneously the application of accounting information systems and user knowledge affect the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 67%.
Cover, Dewan Redaksi, dan Daftar Isi Dewan Redaksi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v1i1.3116

Abstract

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 5, No. 1, Juni 2024 Vol. 4, No. 2, Desember 2023 Vol. 4, No. 1, Juni 2023 Vol. 3, No. 2, Desember 2022 Vol. 3, No. 1, Juni 2022 Vol 2, No. 2, Desember 2021 Vol. 2, No. 1, Juni 2021 Vol. 1, No. 2, Desember 2020 Vol. 1, No. 1, Juni 2020