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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Ekonomi : Journal of Economic Jurnal Penelitian Ekonomi dan Bisnis KEUNIS Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) DEDIKASI PKM Abdimisi Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Artificial Intelligence and Digital Business ABIS: Accounting and Business Information Systems Journal Neraca Manajemen, Akuntansi, dan Ekonomi JUTRIANCE ABDIMAS Iqtishadia JURDIASRA Jurnal Akuntansi
Irawati, Wiwit
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL PADA PEMBERDAYAAN EKONOMI KREATIF DENGAN DIMODERASI PROGRAM PENDAMPINGAN Irawati, Wiwit; Sugiyanto, Sugiyanto; Nadi, Luh
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2856

Abstract

This study aims to prove the influence of Intellectual Capital which is moderated by the Mentoring Program on Creative Economy Empowerment. With the location of the research at the South Tangerang UMKM, this research is motivated by the thought of the importance of the assistance program in the process of empowering the UMKM to be able to lift the people's economy, so that the independence of the UMKM can be achieved in the future. The research method uses Moderated Regression Analysis with data obtained from the questionnaire recapitulation. The results of the study prove that Intellectual Capital has no effect on Creative Economy Empowerment in South Tangerang City with a significance value of 0.581 and the same results are obtained for mentoring programs that also do not directly influence the Creative Economy Empowerment (sig. 0.671). However, Intellectual Capital influences the Empowerment of Creative Economy by strengthening the Mentoring Program with the value of sig. 0.00.Keywords: Intellectual Capital, Mentoring Program, Empowerment of Creative Economy.
Sosialisasi PMK 164 tentang PPh UMKM Bagi Umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan Irawati, Wiwit; Raphael, Alexander; Sutandijo, Sutandijo
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak PMK 164 tahun 2023 tentang Tata Cara Pengenaan Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dan Kewajiban Pelaporan Usaha Untuk Dikukuhkan Sebagai Pengusaha Kena Pajak sangat penting untuk diketahui dan dapat dipraktikkan oleh pengusaha yang tergolong UMKM untuk dapat menghitung dan menyetor kewajiban pajaknya secara benar, lengkap dan jelas. Tidak dapat dipungkiri untuk dapat memahami aturan pajak seringkali dibutuhkan bantuan dari pihak lain yang lebih kompeten dari sisi bahasa, penggunaan istilah, dan mungkin tata caranya perhitungan sampai pelaporannya. Demikian juga yang dihadapi oleh UMKM umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan kesulitan dalam mempraktikkan aturan pajak yang bersifat dinamis. PKM yang beranggotakan dosen-dosen dari Fakultas Ekonomi dan Bisnis Program Studi Sarjana Akuntansi, Universitas Pamulang, bertujuan membantu UMKM yang tergabung dalam umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan untuk dapat lebih memahami PMK 164 sehingga ujungnya akan menjadi lebih patuh dalam menjalankan hak dan kewajiban perpajakannya.  Kata Kunci: PMK 164, Pajak UMKM, Pengusaha Kena Pajak Socialization of Pmk 164 on PPh UMKM for The Congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang. Barnabas, Pamulang, South Tangerang. PMK 164 of 2023 concerning the procedure for imposing income tax on the business income received or obtained by taxpayers who have a certain gross distribution and business reporting obligations to be confirmed as taxable entrepreneurs is very important to know and can be practised by entrepreneurs classified as MSMEs to be able to calculate and deposit their tax obligations correctly, completely and clearly. It is undeniable that in order to be able to understand the tax rules, it is often necessary to have the assistance of other parties who are more competent in terms of language, use of terms and perhaps the procedures from calculation to reporting. Similarly, the MSMEs of St. Barnabas Catholic Church, Pamulang, and South Tangerang have difficulties in practising the dynamic tax rules. PKM, which consists of lecturers from the Faculty of Economics and Business, Bachelor of Accounting Study Program, Pamulang University, aims to help MSMEs belonging to the congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang to better understand PMK 164 so that they will eventually become more compliant in carrying out their tax rights and obligations. Keywords: PMK 164, EMKM Tax, Taxable Entrepreneur
PENGARUH PAJAK PENGHASILAN, CASH HOLDING DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING Setyaningsih, Ayu; Irawati, Wiwit
Jurnal Ekonomi : Journal of Economic Vol 15, No 01 (2024): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v15i01.7789

Abstract

This study tries to analyze the effect of income tax, cash holding and financial risk on income smoothing. This study uses secondary data. This type of research is a quantitative approach research with a descriptive analysis method. Samples were taken using a purposive sampling technique. The sample consists of 66 data from 11 companies in the property and real estate sector listed on the Indonesia Stock Exchange in 2017-2022. The data analysis technique used in descriptive statistical technique and panel data regression using Eviews 12. Based on the results of this study, it shows that Income tax, cash holding and financial risk have a simultaneous effect on income smoothing. Partially, cash holding has an effect on income smoothing, while income tax and financial risk have no effect on income smoothing.
PENGARUH THIN CAPITALIZATION, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Aditya, Mochamad Ryan Yuda; Irawati, Wiwit
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i1.81587

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji thin capitalization, firm size dan sales growth terhadap tax avoidance. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif kausal, dengan metode yang digunakan yaitu kuantitatif, dan sumber data yang digunakan merupakan data sekunder berupa laporan tahunan pada perusahaan sektor perindustrian selama lima periode. Populasi dalam penelitian ini adalah perusahaan sektor perindustrian yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022 sebanyak 66 perusahaan. Diperoleh sampel penelitian yang dipilih berdasarkan teknik purposive sampling dengan diperoleh sebanyak 15 perusahaan selama 5 periode atau 75 data pengamatan. Untuk uji hipotesis menggunakan program econometrics views (Eviews) series 9. Data dianalisis dengan menggunakan metode analisis regresi data panel. Hasil penelitian ini menunjukkan secara parsial thin capitalization tidak berpengaruh terhadap tax avoidance, firm size tidak berpengaruh terhadap tax avoidance, serta sales growth berpengaruh positif dan signifikan terhadap tax avoidance. Secara simultan thin capitalization, firm size, dan sales growth berpengaruh terhadap tax avoidance.This study aims to analyze and test the thin capitalization, firm size, and sales growth to tax avoidance. The type of research used in this study is quantitative research with a causal associative approach, and the source used is secondary data in the form of annual reports on the industrial sector for 5 (five) periods. The population in this study were companies in the industrial sector listed on the Indonesia Stock Exchange during 2018-2022 and there were 66 companies. The research sample was selected based on the purposive sampling technique by obtaining 15 companies for 5 periods or 75 observation data. To test the hypothesis using the program econometrics views (Eviews) series 9. Data were analyzed using the method of panel data regression analysis. The results of this study partially show that thin capitalization does not affect tax avoidance, firm size does not affect tax avoidance, and, sales growth has a positive and significant effect on tax avoidance. Simultaneously shows that thin capitalization, firm size and sales growth affect tax avoidance.
Pengaruh Tax Planning, Investment Opportunity Set dan Growth Opportunity Terhadap Nilai Perusahaan Ariyadni, Fenny Tidar; Irawati, Wiwit
ABIS: Accounting and Business Information Systems Journal Vol 11, No 4 (2023): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i4.87068

Abstract

This study aims to examine and obtain empirical evidence of the effect of tax planning, investment opportunities and growth opportunities on firm value. Sampling using purposive sampling obtained a sample of 9 companies with 45 data. The population in this study are manufacturing companies in the basic and chemical industry sectors which are listed on the Indonesia Stock Exchange during the period 2017 – 2021. The regression model in this study is multiple linear regression analysis. The results of the study show that there is a significant positive influence between the investment opportunity set on firm value, meaning that the higher the investment opportunity set of a company, the higher the tendency of the company to increase firm value in manufacturing companies in the basic industrial and chemical sectors. And the results of the study show that there is no effect of tax planning and growth opportunities on firm value, meaning that the company is not motivated by the value of the company that will be generated but rather towards a smaller tax that must be paid without taking into account the stock price besides that there is a change in the total assets owned by the company in During the research period, economic conditions were unstable, so companies were unable to increase firm value in manufacturing companies in the basic and chemical industries. 
PENGARUH TAX EXPENSES, TAX HAVEN UTILIZATION, FOREIGN OWNERSHIP DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Wulandari, Enthy Sulistya Suci; Irawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 3 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i3.6401

Abstract

This research aims to examine the influence of tax expenses, tax haven utilization, foreign ownership and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method uses a purposive sampling method, with several predetermined criteria, there are 7 companies with observations for 5 years in quarterly reports, so the total sample is 140 data. The data analysis technique used is multiple linear regression analysis technique with eviews 12 program. The results of the regression test in this research prove that in particular, tax haven utilization and intangible assets have a negative effect on transfer pricing, while tax expenses and foreign ownership have no effect on transfer pricing. Tax burden is no longer a determining factor in a company's transfer pricing transactions, because there is a regulation from the government that requires the use of fair market value in transactions with affiliated parties/parties with special relationships. The amount of tax burden paid by the company cannot guarantee the company to transfer pricing, or it can also be caused by the stricter supervision of tax officers against the company.
DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS Priyanto, Ryki Yuni Adi; Irawati, Wiwit
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.684 KB) | DOI: 10.32497/keunis.v10i2.3495

Abstract

This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management. This research was conducted on sub-financial manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing was carried out using the EViews 09 application. A sample of companies was selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it is revealed that deferred tax expense, current tax expense, and asset growth simultaneously significantly affect earnings management. Deferred tax expense and current tax expense variables do not affect earnings management, while asset growth variables affect earnings management.
Pengaruh Kompensasi Manajemen dan Biaya Hutang terhadap Penghindaran Pajak Irawati, Wiwit; Nadi, Luh; Raphael, Alexander
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.34899

Abstract

Abstract This study aims to examine the effect of managerial compensation and cost of debt on tax avoidance, mediated by asset growth. The data used are secondary data from the Indonesia Stock Exchange. This research is motivated by the importance of government revenue from the tax sector as the largest source of revenue. The research population consists of companies in the property and real estate sector, with sampling using the purposive sampling method. The data analysis uses an intermediate test consisting of a regression model fit test, a classical assumption test and a regression test. The regression test is used to see the effect of each variable on the independent variable, which shows that neither management compensation nor cost of debt has an effect on tax avoidance. The same results were obtained from the results of the path test, which showed that asset growth does not mediate the effect of management compensation on tax avoidance, and the cost of debt variable, which showed that asset growth does not mediate the effect of cost of debt on tax avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompensasi manajerial dan biaya hutang terhadap penghindaran pajak yang dimediasi oleh pertumbuhan aset. Data yang digunakan adalah data sekunder dari Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya penerimaan negara dari sektor pajak sebagai sumber penerimaan terbesar. Populasi penelitian terdiri dari perusahaan-perusahaan sektor properti dan real estate, dengan pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan uji antara yang terdiri dari uji kesesuaian model regresi, uji asumsi klasik, dan uji regresi. Uji regresi digunakan untuk melihat pengaruh masing-masing variabel terhadap variabel independen menunjukkan bahwa baik kompensasi manajemen maupun biaya utang tidak berpengaruh terhadap penghindaran pajak. Hasil yang sama juga diperoleh dari hasil uji jalur yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh kompensasi manajemen terhadap penghindaran pajak, dan variabel biaya utang yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh biaya perusahaan. utang atas penghindaran pajak.  
Faktor-Faktor yang Mempengaruhi Fraudelent Financial Reporting dengan Menggunakan Analisis Fraud Pentagon Wulandari, Rosita; Mubarok, Ali; Irawati, Wiwit
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.37613

Abstract

Abstract This study aims to analyze the effect of financial stability (change), nature of the industry (receivable), rationalization (Gumanti), and ineffective monitoring (BDOUT) variables on fraudulent financial reporting using fraud pentagon analysis measured by F-score. This study uses secondary data from financial statements of manufacturing companies in the consumer goods industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019, using a purposive sampling technique. The results show that the rationalization variable has an effect on fraudulent financial reporting. On the other hand, financial stability, industry nature, and ineffective monitoring have no effect on fraudulent financial reporting Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh variabel stabilitas keuangan (perubahan), sifat industri (piutang), rasionalisasi (Gumanti), dan pemantauan tidak efektif (BDOUT) terhadap kecurangan pelaporan keuangan dengan menggunakan analisis pentagon kecurangan yang diukur dengan F-score. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa variabel rasionalisasi berpengaruh terhadap kecurangan pelaporan keuangan. Di sisi lain, stabilitas keuangan, sifat industri, dan pemantauan yang tidak efektif tidak berpengaruh terhadap kecurangan pelaporan keuangan
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN LABA PERLEMBAR SAHAM TERHADAP NILAI PERUSAHAAN Manihuruk, Fitri Handayani; Irawati, Wiwit
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i6.10638

Abstract

The government wants maximum tax payments, while companies want to minimize them. Companies carry out tax planning to minimize tax burdens to increase profits by involving deferred tax burdens and earnings per share owned by the company to increase the value of the company. The purpose of this study is to analyze the effect of tax planning, deferred tax burdens and earnings per share on company value. The study uses a quantitative analysis method with secondary data in the form of company financial reports obtained or downloaded from the Indonesia Stock Exchange website. The population used in the study were industrial sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period, and 70 samples were obtained using the Purposive sampling method. In conducting this analysis, the researcher used the help of Eviews software and the results of this study indicate that tax planning has an effect on company value, while deferred tax burdens and earnings per share have no positive and insignificant effect on company value.
Co-Authors Abdullah, Mei K. Aditya, Mochamad Ryan Yuda Akhsani, Novi Al Falah, Faiq Taj Angraini, Dila Annisa, Dea Aprilia, Erika Astriani Aprillia, Rahma Ariyadni, Fenny Tidar Astuti, Widiyanti Rahayu Budi Ayu Puspitasari, Ayu Barli, Harry Damayanti, Alfina Nur Eka Dwi Sulistiani Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Gracia, Elysabet Dwi Hammda, Siti Dahniar Harry Mukti, Aloysius Kurniasih, Lisna Lusyana Dwi Prihatiny, Iris Manihuruk, Fitri Handayani Marpaung, Oktavia Mubarok, Ali Muliyani Muliyani Nadi, Luh Ningrum, Mike Adi Nurbaeti Nurbaeti Nurul Oktavia Priambodo, Beny Priyanto, Ryki Yuni Adi Putri, Nurul Rahmawati Rafles Ginting Raphael, Alexander Rendy Rendy Ricky Yunisar Setiawan Rumaizha, Riri Sanulika, Aris Sari, Dian Wulan Sari, Jenny Puspita Setyaningsih, Ayu Sopita, Mita Sri Agustini Sugiyanto - Sugiyarti, Listya Suryajati, Padmellia Sutandijo, Sutandijo Swasti Putri, Ika Tamara, Lidya Meilani Tinambunan, Mirawati Tri Utami Wanti, Salma Widiyati, Dian Wulandari, Enthy Sulistya Suci Wulandari, Rosita