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Fionasari, Dwi
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THE IMPACT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES (2022-2024) Sasmita, Anggi; Fionasari, Dwi; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.743

Abstract

This study aims to determine the effect of liquidity, leverage, and capital intensity on tax avoidance. This is a quantitative research. The data used in this study is secondary data. The population in this study consists of 47 companies, and the sample includes 28 companies over three years. The sampling technique used is purposive sampling. The total research sample is 84 financial statements and annual reports from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data obtained is processed using SPSS 25 with multiple linear regression testing. The results of this study show that liquidity and leverage have no effect on tax avoidance, while capital intensity affects tax avoidance.
The Effect of Tax Regulatory Understanding and Awareness on Taxpayer Compliance with Risk Preferences as Moderation Variables Junaini, Adek Putri; Marlina, Evi; Fionasari, Dwi; adek putri junaini
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2475

Abstract

Penelitian ini berupaya mengkaji pengaruh pemahaman peraturan perpajakan dan kesadaran akan kepatuhan wajib pajak, dengan preferensi risiko berfungsi sebagai variabel moderator.     Data pokok untuk investigasi kuantitatif ini diperoleh dengan menggunakan kuesioner.  Penelitian ini menggunakan rumus Slovin untuk prosedur pengambilan sampel acak dasar dengan 100 wajib pajak.   Penelitian ini mencakup 182.588 wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Senapelan pada tahun 2024.  Temuan dari analisis regresi sedang (MRA) menunjukkan bahwa preferensi risiko dapat memoderasi keterkaitan antara pemahaman wajib pajak tentang aturan perpajakan dan kesadaran kepatuhan wajib pajak perorangan yang terdaftar di KPP Pratama Pekanbaru Senapelan.
Analisis Pengelolaan Pajak Parkir Dan Retribusi Parkir Pada Pendapatan Asli Daerah Kota Pekanbaru rahmat fajri, zahaldi; Fionasari, Dwi; Hetri Suriyanti, Linda
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.285

Abstract

This research aims to evaluate the effectiveness and contribution of parking tax and parking fees as sources of Local Revenue (Pendapatan Asli Daerah) in Pekanbaru City. The type of research is qualitative. The method used is a descriptive qualitative approach, with an analysis of growth and effectiveness assess the extent to which these two types of revenue play a role. The variable of this research is parking tax, parking fees, and local revenue. The sample of this research is a head and staff of regional original revenue agency and department of transportation. This research use qualitative method. Based on data collected through growth calculations, effectiveness assessments, and interviews, it was found that parking tax and parking fees are currently very effective as sources of Local Revenue. However, both types of revenue show significant potential to increase their contribution to the Local Revenue of Pekanbaru City.
Pengaruh Tingkat Penghasilan, Kewajiban Moral dan Layanan Samsat Drive-Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nurfadhilla, Icha; Fionasari, Dwi; Fitriana, Nur
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11110

Abstract

Penelitian ini dilakukan untuk menguji secara empiris pengaruh tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi dalam penelitian ini meliputi seluruh wajib pajak kendaraan bermotor yang terdaftar dan membayar pajaknya di Kantor Bersama Samsat Kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah simple random sampling, dengan jumlah sampel sebanyak 400 responden yang ditentukan menggunakan rumus Slovin. Penelitian ini menerapkan pendekatan kuantitatif dengan desain deskriptif korelasional, dan analisis data dilakukan dengan menggunakan SPSS versi 26 for Windows. Hasil penelitian menunjukkan bahwa tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru memiliki pengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepatuhan wajib pajak kendaraan bermotor. Temuan ini menyoroti pentingnya kapasitas ekonomi, kesadaran moral, dan aksesibilitas layanan dalam mendorong kepatuhan pajak di tingkat daerah.
Implementasi Metode ABC (Activity Based Costing) Untuk Menentukan Tarif Pengiriman Barang Pada J&T Express Pekanbaru Fionasari, Dwi; Hetri Suriyanti, Linda; Ramashar, Wira; Samsiah, Siti; Syaf Putra, rudi; Agustiawan, Agustiawan; Fathurrahmi Lawita, Nadia; Simme, Ervina
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4204

Abstract

Devotion discusses how to calculate the tariff for shipping goods using the ABC (Activity Based Costing) method on J&T Express Pekanbaru. When J&T Express implements the ABC method, the company will be able to find out the right and accurate shipping rates by using cost triggers from the company's operational activities. This research is a qualitative research with a comparative descriptive design, comparing the shipping rates that have been used by the company with the rates using the ABC method. The results of the research using ABC show that there is a lower tariff in the category in the destination city of Pekanbaru. Researchers suggest that companies use tariff calculations using the ABC method in order to avoid errors in determining shipping rates.
Pemberdayaan Ekonomi Desa Melalui E-Commerce: Sosialisasi dan Pelatihan untuk Optimalisasi peran BUMDes di Era Digital Agustiawan, Agustiawan; Samsiah, Siti; Suriyanti, Linda Hetri; Ramashar, Wira; Fionasari, Dwi; Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Program Sosialisasi dan Pelatihan Sistem E-Commerce BUMDes ini bertujuan untuk meningkatkan daya saing produk desa melalui pemanfaatan teknologi digital. Dalam era globalisasi dan digitalisasi, BUMDes (Badan Usaha Milik Desa) harus mampu beradaptasi dengan perubahan yang cepat, khususnya dalam memasarkan produk desa ke pasar yang lebih luas. Program ini dirancang untuk memberikan pemahaman mendalam mengenai konsep e-commerce serta pelatihan praktis dalam mengoperasikan platform digital untuk pemasaran produk. Kegiatan ini melibatkan peserta dari berbagai desa yang memiliki potensi ekonomi berbasis produk lokal. Hasil dari sosialisasi dan pelatihan ini diharapkan mampu meningkatkan keterampilan teknis pengelola BUMDes dalam mengelola sistem e-commerce, sehingga produk desa dapat bersaing lebih baik di pasar regional maupun nasional. Selain itu, program ini juga diharapkan dapat mendorong pertumbuhan ekonomi desa secara berkelanjutan melalui optimalisasi teknologi dalam bisnis.
PKM JOIN PRODUCT COST DAN BY-PRODUCT COST PADA UMKM PERABOT ROTAN RAZAT DI KECAMATAN RUMBAI, KOTA PEKANBARU, RIAU Suriyanti, Linda Hetri; Fionasari, Dwi; Ramashar, Wira; Syaf Putra, Rudi; Agustiawan, Agustiawan; Samsiah, Siti; Lawita, Nadia Fathurrahmi; Sari, Imelia; Nadella, Suraya
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 4 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i1.7530

Abstract

Persaingan produk yang semakin tinggi menjadikan usaha harus menyusun strategi yang paling efektif dalam menerapkan perhitungan harga pokok produksi dan juga mempromosikan produknya, seperti menciptakan sendiri brand yang kuat agar dapat bersaing dengan produk lainnya. Untuk menjaga stabilitas usaha anyaman agar tetap berjalan maka produsen harus menerapkan berbagai strategi produksi dan pemasaran. Dikarenakan UMKM Perabot Rotan Razat sebagai mitra masih memperhitungkan harga pokok produk bersama dan sampingan secara sederhana dan belum terperinci, serta laporan harga pokok produksi yang belum sesuai ketentuan, oleh karena itu penting untuk dilakukan kegiatan pengabdian ke mitra. Tujuan diadakannya kegiatan ini diharapkan nantinya dapat meningkatkan laba usaha karena perhitungan penentuan harga produksi lebih akurat. Increasing product competition means that businesses must develop the most effective strategies in calculating the cost of production and also promoting their products, such as creating their own strong brand so they can compete with other products. To maintain the stability of the woven business so that it continues to run, producers must implement various production and marketing strategies. Because Razat Rattan Furniture UMKM as a partner still calculates the cost of joint and side products in a simple and not yet detailed manner, as well as reports on the cost of production which do not comply with the provisions, therefore it is important to carry out service activities to partners. The aim of holding this activity is expected to increase business profits because production price calculations are more accurate.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, SOSIALISASI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA SAAT PANDEMI COVID-19 (Studi Empiris pada Samsat Pekanbaru Kota) Syafira, Mutia Nabilla; Fionasari, Dwi; Azhari, Intan Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4454

Abstract

ABSTRACT This study aims to test and prove whether there is an influence between the Motor Vehicle Tax Bleaching Program, Tax Socialization and Taxpayer Awareness on Taxpayer Compliance during the Covid-19 Pandemic. The data used in this study is primary data. This type of research The population of this study is motor vehicle taxpayers registered with the Pekanbaru City Samsat whose address is at Jl. Gajah Mada.is quantitative research. The object of this research is the motor vehicle taxpayer registered with the Pekanbaru City Samsat whose address is at Jl. Gajah Mada. The sample collection method used Krejcie and morgan tables. The samples taken were 384 motorized vehicle taxpayers registered with the Pekanbaru City Samsat whose address was at Jl. Gajah Mada. The data analysis test used the multiple linear regression method which was processed using SPSS 23. The results of this study indicate that the Motor Vehicle Tax Whitening Program and Tax Socialization have an effect on Taxpayer Compliance during the Covid-19 Pandemic. However, Taxpayer Awareness has no effect on Taxpayer Compliance during the Covid-19 Pandemic. Keywords: Motor Vehicle Tax Bleaching Program; Tax Socialization; Mandatory Awareness; Taxpayer Compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan apakah terdapat pengaruh antara Program Pemutihan Pajak Kendaraan Bermotor, Sosialisasi Pajak dan Kesadaran Wajib Pajak terhadap Terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Data yang digunakan dalam penelitian ini merupakan data primer. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dari penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di samsat Pekanbaru Kota yang beralamat di Jl. Gajah Mada. Metode pengumpulan sampel menggunakan tabel Krejcie and morgan. Sampel yang diambil sebanyak 384 wajib pajak kendaraan bermotor yang terdaftar di samsat Pekanbaru Kota yang beralamat di Jl. Gajah Mada. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 23. Hasil penelitian ini menunjukkan bahwa Program Pemutihan Pajak Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Namun, Kesadaran Wajib Pajak tidak berpengaruh terhadap terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Kata Kunci: Program Pemutihan Pajak Kendaraan Bermotor; Sosialisasi Pajak; Kesadaran Wajib; Kepatuhan Wajib Pajak.
Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor Fitri, Nurhanza; Fionasari, Dwi; Amel, R Septian
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4218

Abstract

This study aims to obtain empirical evidence of the effect of understanding tax regulations, taxpayer awareness, public service accountability and moral obligation on taxpayer compliance. The population in this study were all motorized vehicle taxpayers who were registered at the joint office of SAMSAT Pekanbaru City. The sampling technique in this study used the random sampling method. The data analysis technique used multiple linear regression analysis techniques. The number of samples in this study were 398 respondents who were taxpayers of motorized vehicles. The software used for data processing is SPSS version 25 for windows. The results of hypothesis testing are as follows. Partially, understanding tax regulations, taxpayer awareness, public service quality and moral obligation to taxpayer compliance.Keywords: Taxpayer Compliance, Understanding of Tax Regulations, Taxpayer Awareness, Public Service Quality, Moral Obligation.
Pengaruh Tingkat Pendidikan, Usia, dan Motivasi Membayar Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Bangkinang) Hariyanis, Arza; Fionasari, Dwi; Armel, R. Septian
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3619

Abstract

This research was conducted at KPP Pratama Bangkinang with the aim of examining the effect of education level, age, and motivation to pay taxes on individual taxpayer compliance (an empirical study on individual taxpayers in the KPP Pratama Bangkinang area). The population in this study is WPOP, who submitted a total of 28,345. Sample determination is done using Isaac's formula to determine the number of samples because the population obtained is already known in number. And the sample taken was 268 individual taxpayers. Sampling method with a simple random sampling technique. Research variables using bound and free. Data collection in this study was done by questionnaire. The type of data used in this study is primary data. The data analysis used is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) for Windows version 24 program. The conclusion of this study is that education level, age, and motivation to pay taxes have a significant effect on compliance to pay individual taxes.Keywords: WP OP Compliance, Motivation to Pay Taxes, Education Level, Age, Individual Taxpayers.
Co-Authors adek putri junaini Adeliani, Kenya Agustiawan Agustiawan, Agustiawan Amel, R Septian Ananda, Geno Ardelilla, Shabrina Ria Ardiansyah, Fadly Arfandi Arfandi, Arfandi Ariyudi, Beni Wahyu Armel, R Septian Aulia Ramadhani, Suci Azhari, Intan Putri Azmi, Zul Berliandes, Wanda Delsi, Daffa Muzzain Hanami dhelniati, fheni Evi Marlina, Evi Fitri, Nurhanza Giftiani, Yustin Hariyanis, Arza Ilham, Annisa Puteri Irawan, Via Mustika Jayati, Arum Juliani, Hesti Juliyani, Ela Junaini, Adek Putri Luthfi, Muhammad Maharani, Fitrah Mendrofa, Advent Graceman Mery Sukmiwati Mirna, Yolanda Monika, Resti Dea Nadella, Suraya Nadia Fathurrahmi Lawita Nur Azizah Nur Fitriana Nurfadhilla, Icha Oktarina, Julia Pratiwi, Nadila Eka Purba, Dea Natalia Putra, Eldo Maha Putra, Rudi Syaf Putri Maharani Putri, Anisa Amelia Putri, Annie Mustika R.Septian Armel rahmat fajri, zahaldi Rama Jihan, Perina Ramadhan, R Alamsyah Ramashar, Wira Saputri, Sri Wulan Sari, Ayu Indah Sari, Imelia Sasmita, Anggi Septiawanani, Rizka Sianturi, Ria Crisna Simme, Ervina Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri Syafira, Mutia Nabilla Tjipto Leksono Tri Ramadhani Triana, Dian Hafiza Tulfauziah, Azizah Wayra, Hariko Wibowo, Sakti Wijaya Hutabarat, Veronica Yani, Mega Sari Indah Yohana Zein, Pasti Yulianti Simamora, Audina Zullaila, Khatimah