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Contact Name
Eka Rima Prasetya, M.Pd
Contact Email
dosen01367@unpam.ac.id
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jia@unpam.ac.id
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Kota tangerang selatan,
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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 55 Documents
PENGARUH RELATED PARTY TRANSACTION DAN THIN CAPITALIZATION TERHADAP STRATEGI PENGHINDARAN PAJAK Darma, Sapta Setia
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v7i1.2204

Abstract

To determine the effect of related party transactions and thin capitalization on tax avoidance strategy is goals of this study. This research was conducted within the scope of manufacturing companies listed on the Indonesia Stock Exchange (BEI) that published their financial statements during the period 2012-2016 with using purposive sampling as sampling method.  The analytical method used in this study are  classic assumption test and  multiple linear regression. Based on the test results it was found that the Related Party Transaction-Receivable, Related Party Transaction-Liability did not affect the effective tax rate. But the variables of thin capitalization, company size (size), and profitability affect the effective tax rate. This research  is expected can be useful for management in decision making to tax avoidance strategies.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Rizal, Anis Syamsu
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v7i1.2508

Abstract

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta. The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.
Analisis Pengaruh Struktur, Prosedur dan Strategi Organisasi dalam Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak SUGIYARTI, LISTYA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.559

Abstract

This research is an activity to know the factors that influence tax payer compliance in compliance to pay tax. The purpose of research is to examine and analyze the amount of research variables as follows: (1) Conditions: organizational structure, organizational procedures and organizational strategy in the tax reform dimension. (2) Conditions of taxpayer compliance. (3) How big influence: organizational structure, organizational procedure and organizational strategy to taxpayer compliance partially. (4) How much influence: organizational structure, organizational procedure and organizational strategy to tax payer compliance simultaneously. This quantitative research is described in descriptive and verification analysis and conducted in Pratama Kramat Jati Jakarta by taking 100 samples from the taxpayer. Sample determination technique in this research is taken by Random Sampling. Data analysis method used to test this quantitative research hypothesis is lane analysis. The results showed that respondents: (1) Conditions of organizational structure, organizational procedures and organizational strategy is quite good up to well. (2) The condition of taxpayer compliance is quite good up to well. (3) There is a positive and significant influence of organizational structure, organizational procedure and organizational strategy to partial tax compliance. (4) There is significant influence from organizational structure, organizational procedure and organizational strategy to taxpayer compliance simultaneously.
Pengaruh Sistem Pengendalian Intern Penggajian dan Sistem Informasi Akuntansi Penggajian terhadap Penggajian Septiani, Dwi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i2.182

Abstract

Employee payroll system has been centralized means the payroll procedure is not set in the offices of their own area, but a distribution office that govern them. This research was conducted at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan. The data used is the employee payroll data from January 2012-December 2013. This study aims to determine the application and implementation of the internal control system of payroll and payroll accounting information system to the payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Bulungan area, whether it has been carried out properly or not in practice. The method used is the method of observation and interview methods. The results showed partial correlation value between the internal control system of payroll and payroll accounting information system of the payroll amounted to 0,929 with the level of the relationship is very strong and partial correlation coefficients that t count 11.505> t table 2,080 which means there is a significant relationship between the internal control system of payroll and information systems payroll accounting to payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan. And the results of multiple regression test of 9.9, which means when the internal control system of payroll and payroll accounting information system increased until an optimal (10), then the payroll to 9.9, then the hypothesis is Ha accepted conducted with simultaneous test done of F count 72> F table 3.47 which means there is influence between the internal control system of payroll and payroll accounting information system to the payroll at PT. PLN (Persero) Distribution of Jakarta and Tangerang Area Bulungan.
Analisis Pengaruh Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Beban Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank Umum yang terdaftar pada BEI (Studi kasus PT. Bank MNC, PT. BCA, dan PT. BTN [Persero] periode 2010-2014) Dalimunthe, Ibram Pinondang
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.139

Abstract

Financial report aims to provide information regarding the financial position, performance and changes in financial position. In addition the bank’s financial statements are also aimed at decision making.This study examines whether the effect of the Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio to Return On Assets in commercial banks on the Stock Exchange with a case study PT Bank MNC Internasional Tbk., PT Bank Central Asia Tbk., and PT Bank Tabungan Negara Tbk. (Persero) by using data on the period 2010-2014. The data was then tested using regression test panel fixed effect model. The authors found that there are significant variables simultaneously on Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio on Return On Assets. Partial results of the study showed that the variables Loan to Deposit Ratio Significant and negative effect on Return On Assets, Net Interest Margin variable significant and positive impact on the Return On Assets, variable Operating Expenses Operating Income significant and negative impact on the Return On Assets, and variable Capital Adequacy Ratio significant and positive impact on the Return On Assets. The relationship between the independent variable on the dependent variable is equal to 97.8611%, which means that the remaining 2.1389% is influenced by other variables not included in the model.Based on research with panel data analysis, the authors found that there are individual effect that are fixed (fixed effect).
PENGARUH FREE CASH FLOW, NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG ROMADHINA, ANGGUN PUTRI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i1.1210

Abstract

This study aims to empirically test the effect of Free Cash Flow and Non Debt Tax Shield on Debt Policy at Property and Real Estate companies listed on Indonesia Stock Exchange. The period used is 5 (five) years 2012 until 2016. This research uses Debt Policy as dependent variable, Free Cash Flow and Non Debt Tax Shield as independent variable. Population in this research is all Property and Real Estate Company listed in Indonesia Stock Exchange that is amounted to 61 company. This research uses purposive sampling technique and get as many as 11 (eleven) companies that meet the criteria of data sample selection. The results of this study indicate that partially Free Cash Flow variables affect the debt policy. Non Debt Tax Shield variable has an effect on debt policy. Meanwhile, simultaneously shows that the variables of Free Cash Flow and Non Debt Tax Shield effect on debt policy.
ANALISIS KEMAMPUAN ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA, TBK Fahmi, Nur; Sutardi, Sutardi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i2.904

Abstract

The purpose of this study to analyze the financial performance of PT. Indocement Tunggal Prakasa, Tbk by Economic Value Added method and Market Value Added method. The research method used by the writer is descriptive quantitative. The results showed that the value of  EVA and MVA PT. Indocement Tunggal Prakasa, Tbk has fluctuated and reached positive value during 2011-2014. EVA and MVA positively indicates that the company is able to generate economic value added and create wealth for shareholders
Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajak dengan CSR sebagai Variabel Intervening ADIYANI, NOVITA; SEPTANTA, RANANDA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v5i1.555

Abstract

The purpose of this study is to know and provide empirical evidence of the influence of liquidity, profitability, and corporate social responsibility to the tax aggressiveness of property and real estate firms listed on the Stock Exchange, and to know and provide empirical evidence of the influence of liquidity and profitability to corporate social responsibility on listed property and real estate firms On BEI. The research method used by writer is quantitative approach. The sampling technique uses the purposive sampling. Data collection methods used are literature study and documentation study. Data processing using SPSS program version22. The result of the research shows that liquidity does not partially effect on tax aggressiveness, profitability partially influence on tax aggressiveness, liquidity and profitability influence simultaneously to tax aggressiveness, liquidity and profitability do not influence partially to corporate social responsibility, and Corporate social responsibility have no effect Partially to tax aggressivenes.
Pengaruh Modal Kerja terhadap Rentabilitas pada PT. Ades Waters Indonesia Tbk. Jakarta Selama Periode 2002-2009 Setiawan, Irwan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.152

Abstract

This study aims to determine how much influence the independent variable Working Capital to Profitability At PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. The data used is data Working Capital and Rentability At PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. Working capital significantly influence Rentability On PT Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009. Great influence of the Working Capital in percent against Rentability at PT. Ades Waters Indonesia Tbk. Jakarta during the period 2002-2009 was 38.4%
ANALISIS EVA, EPS, DAN PER TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN & MINUMAN Syahputra, Andri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1953

Abstract

The companies of food and baverage sub-sector play a vital role in country’s economy and social life. This research aims to determine the influences of Economic Value Added (EVA), Earnings Per Share and Price to Earnings Rasio (PER) simultaneously on Stock Return. By using multiple linear regression analysis with SPSS 24.0 for Windows, the results of this research indicate that EVA, EPS, and PER simultaneously have a significant influence on Stock Return. In addition, the results of this research also show that EVA is a determinant variable in influencing Stock Return.