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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 JAE (Jurnal Akuntansi dan Ekonomi) 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 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.
Pengaruh Intensitas Aset Tetap, Financial Performance, dan Tingkat Hutang Terhadap Tax Management Damayanti, Alfina Nur Eka; Irawati, Wiwit
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7339

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, financial performance, dan tingkat hutang terhadap tax management. Penelitian ini merupakan jenis penelitian kuantitatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yaitu sebanyak 125 perusahaan. Sampel yang dipilih menggunakan metode purposive sampling dan diperoleh 37 perusahaan dengan periode pengamatan selama 5 tahun. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, analisis regresi data panel, uji asumsi klasik, dan uji hipotesis dengan menggunakan software statistik Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan intensitas aset tetap, financial performance, dan tingkat hutang berpengaruh terhadap tax management. Sedangkan secara parsial intensitas aset tetap berpengaruh positif signifikan terhadap tax management, financial performance secara parsial berpengaruh negatif signifikan terhadap tax management dan tingkat hutang tidak berpengaruh terhadap tax management.
Sales Growth, Profitability, Inventory Intensity and Capital Structure on Tax Aggressiveness in Energy Sector in Indonesia Irawati, Wiwit; Kurniasih, Lisna; Barli, Harry
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.5790

Abstract

This study examines the effect of Sales Growth, Profitability, Inventory Intensity, and Capital Structure on Tax Aggressiveness. The results indicate that, simultaneously, Sales Growth, Profitability, Inventory Intensity, and Capital Structure have a significant impact on Tax Aggressiveness. However, when analyzed individually, Sales Growth, Profitability, and Inventory Intensity do not significantly affect Tax Aggressiveness. In contrast, Capital Structure has a positive and significant effect on Tax Aggressiveness. The population for this study consists of 74 companies, with a sample size of 105 data points from 21 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, using a purposive sampling technique. The data analysis was conducted using descriptive statistics and panel data regression analysis through the EViews application.
Edukasi Tabungan Simpanan Pelajar (SIMPEL) bagi Siswa SMP Islam Al Azhar 25 Tangerang Selatan Irawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31736

Abstract

This Community Service is motivated by the lack of financial literacy in Al Azhar 25 Islamic Middle School which is still low. As one of the schools that has a number of students from various middle to upper socio-economic backgrounds, Al Azhar Middle School students have the competency to set aside some of their pocket money and save. Simpel is one of OJK's initiatives to expand access to finance for students as well as teach and familiarize them with managing money from an early age. This PKM is implemented with the aim of raising awareness and habits of saving so that it can help students manage their finances independently in the future. The method for implementing PKM uses the counseling method regarding Education about Student Savings Savings (SIMPEL) and the question and answer method afterwards. The result of this Community Service is the growing awareness of the importance of saving and the growing habit of managing finances wisely by Al Azhar 25 Islamic Middle School students.
The Effect of Non Performing Financing and on Financing of Natural Uncertainty Contract (NUC) with Third Party Fund (DPK) as a Moderating Variable Utami, Tri; Angraini, Dila; Annisa, Dea; Irawati, Wiwit
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i1.4262

Abstract

This type of research is quantitative associative and the data used is the annual data on the financial statements of Islamic Commercial Banks registered with the Financial Services Authority for the 2015-2018 period, totalling 14 BUS. The sample is determined using a purposive sampling method. The number of Islamic Commercial Banks studied was 8 with a research period of 4 years to obtain 32 samples. This study uses the Multiple Linear Regression method, using the help of the EViews 9 program. From the results of hypothesis testing, it is found that the variable financing problems and SBIS have a joint effect on NUC. However, partially problematic financing has no effect on NUC and SBIS has a positive effect on NUC. With TPF as a moderating variable, the test results using the Moderated Regression Analysis technique show that TPF does not moderate the effect of non-performing financing (NPF) on NUC but TPF can moderate the effect of the SBIS variable on NUC.  Keywords: Natural Uncertainty Contract (NUC) Contract Financing, Third-Party Funds (DPK), Non-Performing Financing, Certificate of Bank Indonesia Syariah (SBIS)
Pengaruh Intensitas Aset Tetap, Dewan Komisaris Independen dan Ukuran Perusahaan terhadap Manajemen Pajak dengan Tingkat Utang sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Konsumsi Non-Siklikal yang Terdaftar di BEI Periode 2017–2023) Suryajati, Padmellia; Irawati, Wiwit
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3563

Abstract

This study aims to examine the effect of fixed asset intensity, independent board of commissioners, and firm size on tax management with debt level as a moderating variable. The sample consists of 25 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period, resulting in 175 observations. The analysis method used was panel data regression with EViews 10. The results indicate that the independent variables simultaneously affect tax management. Partially, fixed asset intensity and independent commissioners have no effect on tax management, while firm size has a significant negative effect. Debt level does not moderate the relationship between independent variables and tax management.
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Irawati, Wiwit; Sanulika, Aris; Widiyati, Dian; Wulandari, Rosita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.
Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance Irawati, Wiwit; Raphael, Alexander; Barli, Harry
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12950

Abstract

Purpose – This study aims to examine the influence of Financial Performance using the Return on Assets (ROA) and Debt to Equity Ratio (DER) proxies as well as Company Age on Tax Avoidance in Public Companies in Indonesia in the non-cyclical sector in 2019-2023. Design/Methodology/Approach – This study uses a quantitative approach, where the collected numbers are processed using the statistical tool STATA using the selected Fixed Effect /Model. The tests carried out were balanced panel data regression and data testing, namely autocorrelation test, multicollinearity and heteroscedasticity test. The research population amounted to 125 non-cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a selected sample using purposive sampling totaling 35 companies so that the total number of data processed was 175.Findings – The results of the study show that there is a partial significant influence of Financial Performance by proxy of Return on Asset and Debt to Equity Ratio and Company Age on Tax Avoidance. Research limitations/Implications – With new research data can be an input for policymakers related to decisions related to policies in the tax sector, especially for companies that have been operating for a long time and have a high level of profit and debt burden that will be able to trigger tax avoidance. Keywords: Company Size, Financial Performance, Tax Avoidance
The Impact of Political Connections, Transfer Pricing, and Corporate Governance on Tax Avoidance Al Falah, Faiq Taj; Barli, Harry; Irawati, Wiwit
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.43113

Abstract

This study aims to analyse the influence of political connections, transfer pricing, and corporate governance, represented by managerial ownership, institutional ownership, and an independent board of commissioners, on tax avoidance. The population of this study consists of coal sector mining companies listed on the Indonesia Stock Exchange between 2018 and 2022. This study applied a quantitative method with a purposive sampling technique, involving a population of 41 companies, and produced 8 company samples. The results of this study show that political connections affect tax avoidance, while transfer pricing, managerial ownership, institutional ownership, and an independent board of commissioners have no partial effect on tax avoidance. Simultaneously, all independent variables affect tax avoidance
The Effect of Free Cash Flow, Size, and Growth with Profitability as Moderating Variable on Earning Response Coefficient in Property Sector Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i1.y2018.p76-86

Abstract

This thesis is a quantitative research market based accounting research manifold explanatory causality which aims to analyze and prove the influence of Free Cash Flow, Size, and Growth with Profitability moderated to Earning Response Coefficient on Property Sector. In an efficient market, the published financial information will be responded promptly by the market in this study is proxied by the ERC. Data obtained from the Indonesia Stock Exchange and is compliant with the classical assumption, as normality test, multicollinearity test, heteroscedasticity test, and test of auto correlation. The results of the data with SPSS version 22 obtain the adjusted R squared of 0.297 with a significance level of 0.027 <0.05. Then the hypothesis is accepted Free Cash Flow, Size, and Growth with Profitability moderated negative influence on Earning Response Coefficient on Property Sector with great influence 29.7%. The relationship is negative, which means that signaling theory that happens is bad news.
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