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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 Ilmiah Manajemen, Bisnis dan Kewirausahaan 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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The Effect of Inventory Intensity, Sales Growth, and Capital Structure on Tax Aggressiveness Kurniasih, Lisna; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p100-111

Abstract

The objective of this study is to assess how inventory levels, sales growth, and capital structure influence tax rates. The sample consisted of 105 data points from 21 companies within the energy sector that were listed on the IDX between 2018 and 2022, drawn from a total population of 74 companies through intentional selection. Descriptivelstatisticslandlpanelldatalregressionlanalysis were utilized as the data analysis techniques, employing the Eviews 12 Student Version Lite software. Results from this research reveal that, when considered together, inventory volume, sales growth, and capital structure significantly affect tax aggressiveness. However, on an individual basis, neither inventory quantity nor sales growth significantly influences tax rates, while the capital structure does exhibit a partially significant impact on tax intensity.
Debt Policy, Tax Planning, and Tax Risk on Financial Performance : Evidence from Indonesian Healthcare Sectors Irawati, Wiwit; Barli, Harry; Wulandari, Rosita; Sugiyarti, Listya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This study aims to determine the effect of debt policy, tax planning, and tax risk on financial performance in Indonesian healthcare sector. The subject of the research was the companies in the healthcare sector listed on the IDX in 2019-2022. The sample companies are selected with purposive sampling techniques to support the research findings. The data analysis technique was supported by Eviews software using multiple linier regression. The study resulted in the debt policy and tax planning variables partially affect financial performance, while tax risk has no effect on financial performance. The study uses secondary data. If supplemented with in-depth interviews with competent sources, more in-depth analysis is likely. The results showed that in the healthcare sector with tax incentives provided by the government, financial performance was not affected, it is recommended that the government, in this case the Director General of Taxes, be more selective in providing incentives and more disciplined in its supervision. This study draws on updated and recent secondary data so that it can serve as an illustration for the basis of government tax policy making in related sectors. This research also examines the effect of tax risk on financial performance which has not been studied much before.
Pengaruh Cost of Debt, Capital Intensity dan Sales Growth Terhadap Tax Avoidance Wanti, Salma; Irawati, Wiwit
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.5647

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh cost of debt, capital intensity dan sales growth terhadap tax avoidance. Penelitan ini menggunakan pendekatan kuantitif asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Teknik penentuan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh sebanyak 34 perusahaan Consumer Non Cyclicals di BEI tahun 2017-2021. Pengujian yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda, yaitu uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model, uji regresi linear berganda, dan uji hipotesis dengan software eviews versi 9. Berdasarkan uji simultan diketahui bahwa cost of debt, capital intensity dan sales growth berpengaruh pada tax avoidance. Secara parsial menunjukan bahwa cost of debt, capital intensity dan sales growth berpengaruh pada tax avoidance. Kata kunci: Tax Avoidance; Cost of Debt; Capital Intensity and Sales Growth
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing Sari, Jenny Puspita; Irawati, Wiwit
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.7249

Abstract

Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews 9 data analysis tools. This study uses a sample of 11 companies, which was determined based on the purposive sampling method, which is a sample selection with specific criteria. Findings - The results of this study indicate that Debt Covenant, Tax Burden, and Intangible Asset have simultaneous and significant effects on transfer pricing. Partially, Debt Covenant has a negative and significant effect on transfer pricing, Tax Burden and Intangible Asset have no effect on transfer pricing. Research limitations/implications – The research findings prove that there are differences of interest where companies want to increase profits by minimizing tax payments to the government. However, it is better to use methods that have been legalized by the government and do not conflict with tax regulations in force in Indonesia so as not to harm the state treasury which leads to disputes with the Directorate General of Taxes. Keywords: Debt Covenant, Tax Expense, Intangible Asset, Transfer Pricing
Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Umur Perusahaan terhadap Penghindaran Pajak Irawati, Wiwit; Gracia, Elysabet Dwi; Tamara, Lidya Meilani; Tinambunan, Mirawati; Sopita, Mita; Oktavia, Nurul; Hammda, Siti Dahniar
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.131

Abstract

This study aims to analyse the effect of capital intensity, sales growth, and company age on tax avoidance. Tax avoidance is a company’s effort to minimize the tax burden that must be paid, which can impact state revenue. The independent variables in this study include capital intensity, which reflects a company’s investment in fixed assets; sales growth, which indicates business expansion; and company age, which represents the company’s operational experience. The research data was obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study examined 17 companies with observations over five years, resulting in a total of 85 observations. The sampling technique used was purposive sampling. The analysis methods used were descriptive statistical analysis and panel data regression analysis. The results of this study indicate that (1) capital intensity has no effect on tax avoidance, (2) sales growth has a negative effect on tax avoidance, and (3) company age has an effect on tax avoidance. Meanwhile, capital intensity, sales growth, and company age simultaneously influence tax avoidance. Keywords: Capital Intensity, Sales Growth, Company Age, Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan umur perusahaan terhadap penghindaran pajak. Penghindaran pajak adalah upaya perusahaan untuk meminimalkan beban pajak yang harus dibayar, yang dapat berdampak pada penerimaan negara. Variabel independen dalam penelitian ini mencakup intensitas modal, yang mencerminkan investasi perusahaan dalam aset tetap, pertumbuhan penjualan, yang menunjukkan perkembangan usaha, dan umur perusahaan, yang mewakili pengalaman perusahaan dalam operasional. Data penelitian diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Jenis penelitian yang digunakan dalam penelitian ini adalah 17 perusahaan dengan pengamatan selama 5 tahun, sehingga total observasi sebanyak 85 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa (1) intensitas modal tidak berpengaruh terhadap penghindaran pajak, (2) pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak, (3) umur perusahaan berpengaruh terhadap penghindaran pajak. Sementara itu secara simultan intensitas modal, pertumbuhan penjualan dan umur perusahaan berpengaruh terhadap penghindaran pajak. Kata Kunci: Intensitas Modal, Pertumbuhan Penjualan, Umur Perusahaan, Penghindaran Pajak.
Pendampingan Penanaman Nilai-Nilai Anti-Korupsi Sebagai Persiapan Memasuki Dunia Kerja Bagi Siswa SMKN 3 Surakarta Irawati, Wiwit; Sulistiani, Dwi; Ginting, Rafles; Widiyati, Dian; Sari, Dian Wulan; Setiawan, Ricky Yunisar; Abdullah, Mei K.; Rohmiatun, Erlyna Tri
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.44737

Abstract

Pengabdian Kepada Masyarakat di SMKN 3 Surakarta bertujuan menanamkan nilai-nilai antikorupsi kepada siswa sebagai persiapan memasuki dunia kerja. Korupsi di Indonesia telah menjadi tantangan serius yang menghambat kemajuan ekonomi dan merusak kepercayaan publik. Pendidikan menjadi solusi untuk membentuk generasi muda yang berintegritas. Dengan pendekatan Participatory Action Research (PAR), program ini mengajak siswa, guru, dan pemangku kepentingan untuk berperan aktif dalam mengidentifikasi, merencanakan, dan menjalankan kegiatan terkait anti korupsi di dunia kerja. Tahapannya mencakup diskusi kelompok, survei, lokakarya kolaboratif, dan simulasi skenario nyata untuk membantu siswa menghadapi dilema etika. Diharapkan program ini mencetak tenaga kerja yang memahami pentingnya integritas dan transparansi serta mampu menghindari perilaku korup di dunia profesional. Selain itu, kegiatan ini memperkuat reputasi SMKN 3 Surakarta dan berkontribusi kepada masyarakat lokal dengan menyiapkan lulusan beretika. Program ini menargetkan peningkatan pemahaman siswa mengenai antikorupsi, pengembangan keterampilan untuk mengenali dan menghindari praktik korupsi, serta penanaman nilai integritas. Evaluasi dilakukan melalui survei dan diskusi reflektif guna memastikan relevansi dan dampak jangka panjang bagi siswa dan masyarakat.
Pengenalan Pajak untuk UMKM pada Balai Besar Perluasan Tenaga Kerja Irawati, Wiwit; Utami, Tri; Barli, Harry
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 1 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i1.49

Abstract

Pajak adalah sumber penerimaan negara terbesar, dan dalam pelaksanaannya membutuhkan pengetahuan dan ketrampilan menghitung selain kesadaran dari Wajib Pajaknya yang merupakan konsekwensi pemberlakuan sistem Self Assessment. Sistem ini memberikan kepercayaan kepada Wajib pajak untuk menghitung dan menentukan besaran pajak terutang masing-masing. Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Balai Besar Perluasan Kesempatan Kerja (BBPKK) Bandung Barat dengan tujuan untuk memberikan pemahaman kepada Tenaga Kerja Mandiri UMKM yang terhimpun dalam BBPKK di bawah Kementrian Tenaga Kerja Republik Indonesia mengenai peraturan perpajakan untuk UMKM secara umum dan memberikan penjelasan mengenai perhitungan tarif pajak UMKM. Target sasaran dari kegiatan PKM ini adalah Tenaga kerja mandiri UMKM dibawah naungan BBPKK Bandung Barat yang berjumlah kurang lebih 100 orang dengan waktu pelaksanaan kegiatan di tanggal 12 Desember 2022. Metode yang digunakan dalam PKM ini adalah penyuluhan atau ceramah, tutorial, diskusi, dan pendampingan. Hasil dari kegiatan PKM peserta PKM semakin memahami kewajiban di bidang pajak dan mengerti perhitungan sederhana pajak UMKM
Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
Pengaruh Kepemilikan Manajerial dan Effective Tax Rate terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderating Putri, Nurul Rahmawati; Irawati, Wiwit
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1971

Abstract

This study aims to determine the effect of Managerial Ownership, Effective Tax Rate on Dividend Policy with Liquidity as a moderating variable. Data collection is done on the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this research was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five consecutive years, which produced 13 companies. The data analysis model used was Moderated Regression Analysis (MRA). The results of this study indicate that Managerial Ownership partially has no significant effect on Dividend Policy, the Effective Tax Rate partially has no significant effect on Dividend Policy, Liquidity does not moderate the Effect of Managerial Ownership on Dividend Policy and Liquidity successfully modifies the effect of Effective Tax Rate on Dividend Policy. According to the results of multiple linear regression tests Managerial Ownership and Effective Tax Rates simultaneously have no effect on Dividend PolicyKeywords: Managerial ownership; Effective tax rate; Liquidity; Dividend policy
Pengaruh Faktor Sosial dan Ekspektasi Kinerja terhadap Tax Billing System Irawati, Wiwit; Priambodo, Beny
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4366

Abstract

AbstractThis study aims to examine the effect of Social Factors and Performance Expectations on the use of a tax billing system application. Performance Expectations are intended to use a tax billing system application to help improve performance. Social factors mean that other people convince themselves that he must use a new system. This study uses a type of research with a quantitative approach. The population in this study are all corporate taxpayers who are registered at  Kebayoran Lama Primary Tax Service Office, South Jakarta. The sampling technique used in determining the sample in this study was incidental sampling (convenience sampling). Based on the results of the analysis that has been done, this study shows that performance expectations have a positive effect on the Tax Billing System as well as social factors that have a positive effect on the Tax Billing System. Together, Performance Expectations and Social Factors influence the Tax Billing System.Keywords: Performance Expectations; Social Factors; Tax Billing System. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Faktor Sosial dan Ekspektasi Kinerja pada penggunaan Tax Billing System. Ekspektasi Kinerja dimaksudkan dengan menggunakan aplikasi Billing System kinerja diharapkan  akan meningkat. Faktor sosial dapat diartikan dengan adanya  keyakinan yang berasal dari pengaruh sosial untuk menggunakan sistem baru. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan yang terdaftar di Kantor Pelayanan Pajak Pratama Kebayoran Lama Jakarta Selatan. Teknik pengambilan sampel yang digunakan dalam penentuan sampel dalam penelitian ini adalah pengambilan sampel secara insidental (convenience sampling). Berdasarkan hasil analisis yang telah dilakukan, penelitian ini menunjukkan bahwa Ekspektasi Kinerja berpengaruh positif terhadap Tax Billing System demikian juga dengan variabel Faktor Sosial yang berpengaruh positif terhadap Tax Billing System. Secara bersama-sama Ekspektasi Kinerja dan Faktor Sosial berpengaruh terhadap Tax Billing System.Kata Kunci: Tax Billing System; Ekspektasi Kinerja; Faktor sosial.
Co-Authors Abdullah, Mei K. Aditya, Mochamad Ryan Yuda Akhsani, Novi Al Falah, Faiq Taj Anggraeni, Windi Ariesty Angraini, Dila Annisa, Dea Aprilia, Erika Astriani Aprillia, Rahma Ariyadni, Fenny Tidar Astuti, Puji Tri Astuti, Widiyanti Rahayu Budi Ayu Puspitasari, Ayu Barli, Harry Devi, Lutfiani Anisa Dwi Sulistiani Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Gracia, Elysabet Dwi Hammda, Siti Dahniar Harry Mukti, Aloysius Jatmika, Windy Junjunan, Mochammad Ilyas 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, Devina Aryuni Putri, Nurul Rahmawati Putria, Ditha Rafles Ginting Raphael, Alexander Rendy Rendy Ricky Yunisar Setiawan Rumaizha, Riri 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