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All Journal Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Accounting Review
Tutty Nuryati
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market Uswatun Khasanah; Tutty Nuryati; Vitra Yozi
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1061

Abstract

Payroll management is one of the main obligations of entrepreneurs as tax collectors (tax withholding system) based on Indonesian tax law, particularly in the context of Article 21 of the Income Tax Law (PPh). However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still rely on manual payroll systems accompanied by incomplete administrative records, resulting in inaccurate tax calculations and potential non-compliance with applicable tax regulations. This study aims to: (1) identify whether MSMEs in the study sample still use manual or digital payroll systems, and (2) assess the completeness of payroll administration documents required for accurate PPh Article 21 reporting. This study uses a descriptive qualitative method, using a structured questionnaire distributed to 30 MSMEs engaged in the staple food (sembako) trading sector at Wanaherang Market, Bogor Regency. A total of 20 questionnaires were returned and analyzed, with a response rate of 66.7%. The results show that the majority of respondents still rely on manual payroll methods with incomplete administrative documentation. The 20 MSME respondents, only 9 entities (45%) had complete payroll documentation across all seven assessed components: employee data, revenue components, insurance deductions, Article 21 Income Tax calculations, supporting data, tax reporting documents, and internal control systems. The weakest component was internal control (only 40% complete), followed by completeness of supporting data (55%). As a contribution, this study proposes a conceptual digital payroll accounting information system framework consisting of six integrated stages employee data input, automated tax calculation, document generation, system validation, multi-level approval, and payroll disbursement designed to improve compliance efficiency for MSMEs. This prototype is planned to be implemented through community service activities targeting MSMEs that have not yet adopted a digital payroll system.
Profitabiltas sebagai Pemoderasi Nilai Perusahaan Tutty Nuryati; Rimi Gusliana Mais
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3684

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh growth opportunity dan likuiditas terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Data yang digunakan adalah laporan tahunan perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Teknik analisis data meliputi analisis deskriptif dan regresi linier berganda menggunakan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa growth opportunity dan likuiditas berpengaruh positif terhadap nilai perusahaan. Profitabilitas terbukti memoderasi hubungan antara growth opportunity dan nilai perusahaan, tetapi tidak memoderasi hubungan antara likuiditas dan nilai perusahaan. Growth opportunity yang tinggi mencerminkan potensi pertumbuhan perusahaan yang positif dan memberikan sinyal menarik bagi investor. Likuiditas yang baik menunjukkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendeknya, sehingga meningkatkan kepercayaan investor. Namun, tingkat likuiditas yang tidak optimal dapat mengurangi efektivitas penggunaan aset perusahaan. Penelitian ini menegaskan pentingnya manajemen perusahaan untuk mengelola growth opportunity, likuiditas, dan profitabilitas secara efisien guna meningkatkan nilai perusahaan dan menarik minat investor. Hasil ini memberikan kontribusi bagi literatur mengenai hubungan antara variabel-variabel keuangan dan nilai perusahaan dalam konteks sektor kesehatan di Indonesia.
The Role of Environmental Disclosure in Tax Avoidance Tutty Nuryati; Uswatun Khasanah; Rimi Gusliana Mais
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.382

Abstract

This study analyzes the relationship between green accounting, stakeholder pressure, environmental disclosure, and carbon tax avoidance using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach via SmartPLS software. The research data were obtained through the distribution of a structured questionnaire to 280 companies from various industrial sectors in Indonesia. The analysis was conducted in two stages: testing the measurement model to ensure construct reliability and validity, and testing the structural model to evaluate direct, indirect, and mediating effects using the bootstrapping technique with 5,000 resamples. The results of the study show that green accounting and stakeholder pressure influence environmental disclosure, underscoring the importance of these two factors in enhancing corporate transparency. Environmental disclosure was found to have a negative effect on carbon tax avoidance, indicating that higher levels of transparency can reduce companies’ opportunistic behavior in carbon tax avoidance. However, green accounting does not have a direct effect on carbon tax avoidance; rather, it exerts an indirect influence through the mediating effect of environmental disclosure. Conversely, stakeholder pressure has a direct effect on carbon tax avoidance without going through a mediating mechanism. These findings enrich the sustainability accounting literature by integrating internal accounting practices and external stakeholder dynamics in explaining corporate tax compliance behavior.
Co-Authors Rimi Gusliana Mais uswatun khasanah Vitra Yozi