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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 181 Documents
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ANALISIS PERATAAN PENGHASILAN (INCOME SMOOTHING): FAKTOR-FAKTOR YANG MEMPENGARUHI DAN KAITANNYA DENGAN KINERJA SAHAM PERUSAHAAN PUBLIK DI INDONESIA Susi Dwimulyani; Yoga Abraham
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6461.08 KB) | DOI: 10.25105/jipak.v1i1.4412

Abstract

This research is designed to eximine the income smoothing in Indonesia. Income smoothing can be defined as a tools used by management to diminish the variability of fluctuated reporting income by manipulation artificial (accounting) and real (transactional) variables (Salno and Baridwan, 2000). Investigated issues in this researchwere factors influencing income smoothing such as size, net profit margin, winner/losser stocks, and the linkage between income smoothing and the performance (return) of stocks in Indonesian Public Company.Research samples were selected using purposive (judgement) sampling method among listed company in Jakarta Stocks Exchange (JSX) and seventy companies could meet as research sample. Afterwards this samples clasified into smoother and non smoother using Eckel's model (1981). The result showed there ware income smoothing practiced by companies listed in JSX. For data analysis, this research used commonstatistics such as descriptive statistic, one sample Kolmogorov Smirnov test, Mann Whitney Test, t-test, and simple liniear regression.Before hypothesis test, normality data test using one sample Kolmogorov Smirnov test and Mann-Whitney test were used to determine whether the data were normal or not. The test concluded that data weren't normally distributed because significant level smaller than 0,05. The first, second, and third hypothesis were tested separately usingsimple liniear regression to examine whether size, net profit margin, and winner/losser stocks influenced income smoothing. The result of these three hypothesis were refused because the significant level bigger than 0,05. The fourth hypothesis examined size, net profit margin, and winner/losser stocks influenced together income smoothing. The resultof this hypothesis was refused because the significant level bigger than 0,05. The fifth hypothesis examined whether return of stocks were diferrence between smoother and non smoother. This hypothesis was tested with Mann-Whitney test and the conclution was no return diferrence between smoother and non smoother because significant level bigger than 0,05.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TEDAFTAR DI BEJ Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1788.027 KB) | DOI: 10.25105/jipak.v1i1.4413

Abstract

The objective of this study is to examine the usefulness of the financial ratios at individual and construct levels in predicting earning growth for one year ahead. To predict the earning growth, there are 15 financial ratios categorized into four constructs. This study used data taken from financial statements for three years (1999 2001) from 76 companies listed on Jakarta Stock Exchange.To examine the usefulness of financial ratios in order to predict earning growth, this study uses multiple regression analysis and Analysis of Moment Structure (AMOS). The multiple regression analysis is used to test the usefulness of the financial ratios at individual level while the Analysis of Moment Structure (AMOS) is used to test at the construct level to predict earning growth. The colleting data techniques used are library research and documentation from the Jakarta Stock Exchange. After data collected, it will be calculated and tested with statistic test in order to get a result. The next step is to take hypothesis from the result earlier and make a conclusion as the last step.The result of this study shows that changes of financial ratios at construct level which is debt ratio is useful to predict earnings changes for one year ahead in 76 companies listed in Jakarta Stock Exchange, whereas financial ratios at individual level are found unuseful.
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SETELAH IPO DENGAN BESARAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wibowo Wibowo; Stefano Rendy
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1548.681 KB) | DOI: 10.25105/jipak.v1i1.4414

Abstract

This Research target is to know factors of any kind of influencing income smoothing and its bearing to share performance (return and risk) public company in Indonesia. Data of this research are obtained from 30 company listed in Jakarta Stock Exchange which have been selected using (purposive) judment sampling method. Samples are classified to be smoother and non smoother using Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of one-sample kolmogrov smirnov, mann whitney, t-Test, and multivariate logistics are used for data analysing. The result of this research indicate that pursuant to coefficient variation of operating income and income before tax independent variable: company size, net profit margin (NPM), industrial sector, and winner/losser stocks not influenced income smoothing. Base on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector not influenced income smoothing while winner/losser stocks influence income smoothing. And it also indicated no return diffferent between smoother and non smoother, than no risk different between them.
STRATEGI DAN PROSES PENGURANGAN DEFISIT ANGGARAN PEMERINTAH Yuzwar Zainul Basri; Mulyadi S
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.353 KB) | DOI: 10.25105/jipak.v1i1.4415

Abstract

Abstract
“MENUAI” RUPIAH MELALUI PAJAK PERTAMBAHAN NILAI (Suatu Studi Kasus dalam Pemeriksaan Pajak) Hanantha Bwoga
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 1 (2006): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.883 KB) | DOI: 10.25105/jipak.v1i1.4416

Abstract

Mekanisme pengreditan Pajak Masukan dan Pajak Keluaran yang dianut oleh PPN, ternyata telah menimbulkan ide sebagian orang untuk me-“rekayasa” transaksi, baik transaksi barang yang terjadi di dalam negeri (di dalam Daerah Pabean) maupun dalam transaksi ekspor, yang tujuannya adalah untuk menciptakan suatu keadaan supaya Pajak Masukan jumlahnya lebih besar dari Pajak Keluaran, sehingga akibatnya akan menimbulkan kondisi kelebihan pembayaran PPN. Kondisi demikian ini melegitimasi pengusaha untuk menuntut haknya, yaitu meminta pengembalian atas kelebihan pembayaran PPN tersebut (me-restitusi). Sebagaimana telah disebut di atas sebagai “rekayasa”, tentunya mengandung arti yang tidak semestinya (atau tidak benar), karena ternyata transaksinya bukanlah transaksi ekonomis yang sebenarnya yaitu karena terbukti bahwa dokumen dasar yang digunakan berupa Faktur Pajak yang palsu atau fiktif dalam transaksi di dalam negeri, demikian pula dokumen-dokumen untuk transaksi ekspor juga tidak kalah pula palsunya. Kesemua dokumen tersebut dengan sengaja digunakan untuk “menjarah” uang negara yang bukan haknya, dengan jumlah meliputi milyaran rupiah. Berbagai upaya telah dilakukan oleh Direktorat Jenderal Pajak, baik melalui pemeriksaan pajak maupun sampai ke penuntutan di depan sidang pengadilan pidana. Khususnya penuntutan di depan pengadilan, dari waktu ke waktu, ternyata selalu hanya menghasilkan kekecewaan, dengan hasil yang kontroversial yaitu tersangka dan anggota sindikatnya dibebaskan dari jeratan hukum. Sesuatu yang ironis dan merupakan potret buram dalam sejarah penegakan hukum. Berdasarkan pengalaman pada masa-masa yang lampau, ternyata lembaga penegak hukum kita tidaklah seperti yang diharapkan bahkan mengecewakan. Oleh karena itu, lebih dipilih jalan yang bertujuan untuk memasukkan uang ke Kas Negara dengan menyuruh Wajib Pajak atau Pengusaha Kena Pajak untuk membayar pajak (PPN) yang terutang beserta sanksinya. Hal ini dirasakan lebih “baik” daripada bersusah-susah menyidangkan perkaranya di depan “meja hijau”, meskipun sementara kalangan banyak yang tidak sependapat. Tetapi memang Undang-undang pajak memungkinkan hal itu, meskipun perbuatan pemalsuan dokumen dan me-rekayasa transaksi dengan akibat menimbulkan kerugian pada pendapatan negara merupakan tindak pidana.
ANALISIS PENGARUH PENGUMUMAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM (RETURN) SEBELUM DAN SESUDAH EX-DIVIDEND DATE DI BURSA EFEK JAKARTA (BEJ) Wibowo Wibowo; Melati Adorini
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5484.109 KB) | DOI: 10.25105/jipak.v1i2.4417

Abstract

The objective of this research was to analyze the impact of ex-dividend date announcement in Jakarta Stock Exchange (JSX) on stock return during the period of 2000- 2004. This research takes 25 corporation samples which are divided into two groups, namely increasing dividend group and decreasing dividend group. The method used in this research is event study that observed the stock return movement in capital market. The observation period was during 15 days before and 15 days after ex-dividend date. In order to examine the existence of price reaction, the abnormal return was conducted during the event period towards the increasing dividend group and decreasing dividend group. The independent variable used was dividend declaration (increasing dividend and decreasing dividend) and dependent variable used was stock return. The calculation of this research using paired sample t test, was to prove if there is any stock return differences between before and after ex-dividend date announcement with the presence of increasing dividend declaration and decreasing dividend declaration in Jakarta Stock Exchange (JSX). The result of this research had shown two conclutions that for the increasing dividend group, there were no stock return (abnormal return) diffrerence between before and after ex-dividend date due to the increasing dividend declaration in Jakarta Stock Exchange (JSX) and for the decresing dividend group there was stock return (abnormal return) difference between before and after ex-dividend date due to decresing dividend declaration in Jakarta Stock Exchange (JSX).
MANAJEMEN PAJAK, DARI AWAL SAMPAI AKHIR Yoseph Agus BBN
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.95 KB) | DOI: 10.25105/jipak.v1i2.4418

Abstract

Tax management in Indonesia actually is not a new issue. While taxpayers in other countries comply their taxes objectively and fairly, Indonesian taxpayers are struggling to put their right properly. In this circumstances, tax management is badly needed. At the starting point of forming a firm, tax implementation, appeal and tax court, tax management should be designed based on professionals maners. Finally, at the closing phase, taxmanagement should be conducted comprehensively within integration of overall managerial activities.
ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA Susi Dwimulyani; Edwin Arius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1221.384 KB) | DOI: 10.25105/jipak.v1i2.4419

Abstract

This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Stocks Exchange of the year 2000-2003. Accountingmethod comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.The result of this research shows that examination score bigger than 0,05 by using independent sample T test and Single Regression with significant level 0.05. If the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had thesignificant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in thisresearch hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.
ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1753.22 KB) | DOI: 10.25105/jipak.v1i2.4420

Abstract

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.
PEMERIKSAAN PAJAK YANG (hampir selalu) MENIMBULKAN KONTROVERSI Hanantha Bwoga
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.673 KB) | DOI: 10.25105/jipak.v1i2.4421

Abstract

Pemeriksaan pajak sebagai wujud pengawasan dan pembinaan oleh Fiskusterhadap tingkat kepatuhan Wajib Pajak akan kewajibannya, dalam banyak hal, dapat menimbulkan "sengketa pajak", yaitu segala sesuatu yang bermuara kepada penghitungan pajak yang seharusnya dibayar oleh Wajib Pajak.Perbedaan-perbedaan yang ada pada hakikatnya memang merupakan suatu yang(hampir) lazim terjadi setelah Wajib Pajak diperiksa, karena masing-masing pihak yang bersengketa, yaitu Wajib Pajak di satu pihak dan Fiskus di pihak yang lain, merujuk kepada prinsip yang berbeda, terutama dari perbedaan prinsip yang dianut oleh akuntansi komersial dan akuntansi fiskal. Di samping itu masih ada perbedaan-perbedaan yang menyebabkan timbulnya sengketa tadi, baik yang bersifat pemahaman atas peraturan perundangan maupun perbedaan yang bersifat “non teknis”. Sarana atau upaya untuk mengatasi perbedaan-perbedaan tersebut pada tingkat yang paling awal adalah dilakukannya berbagai penyesuaian (rekonsiliasi) terhadap perbedaan prinsip yang dianut dalam sistem akuntansi, yaitu yang semula menganut prinsip akuntansi komersial dikonversi ke prinsip akuntansi fiskal. Dalam hal sengketa dimaksud menjadi berlanjut, kesempatan memperoleh hak yang dituntut oleh Wajib Pajak, masih diapresiasi oleh peraturan perundang-undangan, melalui berbagai upaya hukum yang dimulai dari hak mengajukan keberatan, upaya banding dan bahkan sampai upaya peninjauan kembali ke Mahkamah Agung. Dengan demikian harapan untuk mencapai tingkat keadilan yang hakiki bagi kedua belah pihak yang bersengketa, dapat terwujud.

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