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All Journal SEIKO : Journal of Management & Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Jurnal Ekuivalensi JCA (Jurnal Cendekia Akuntansi) Sustainable : Jurnal Akuntansi Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Neraca Manajemen, Akuntansi, dan Ekonomi
Isnaniati, Siti
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Peramalan Harga Saham Dengan Metode Arima Terhadap Keputusan Investasi Pada Perusahaan Perbankan Dalam Indeks LQ45 Fitriani, Ruli; Ratih, Nur Rahmanti; Isnaniati, Siti
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5311

Abstract

Every trader or investor in buying shares will always confused with the highly volatile stock price movements, this is causes traders or investors to be careful in choosing prices on when entering to buy shares. ARIMA price forecasting method is a forecasting method that traders and investors can use to help make decisions.This study is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of price forecasting using the ARIMA (Autoregressive Integrated Moving Average) method on investment decisions in banking companies listed in the LQ45 index on the Indonesia Stock Exchange. The data collection technique in this study is documentation of the LQ45 Banking Index Stock Price on the Indonesian Stock Exchange.The results obtained in this study are that the model used in forecasting banking stock prices is the best model, the models include BBCA ARIMA (5.2.0), BBRI ARIMA (5.2.0), BMRI ARIMA (5.2, 0), BBNI ARIMA (2,2,0), and BBTN ARIMA (5,2,0). BBCA's share price decreased by -14.9%. BBRI's share price decreased by -5.8%. BMRI's share price decreased by -6.8%. BBNI's share price decreased by -58.5%. BBTN's share price decreased by -18.8%.106. Investors should not buy shares in banking stocks listed in the LQ45 index. This is because prices tend to fall and make investors suffer losses. However, if trading or investing in the near future, investors will buy shares of BBRI and BBTN companies, because within 1 month the shares will increase and investors or traders can get capital gains.
Mediasi Sales Growth pada Transfer Pricing dan Struktur Kepemilikan Terhadap Tax Avoidance Mahardianik, Ika; Niam, M. Alfa; Isnaniati, Siti
JURNAL EKUIVALENSI Vol. 9 No. 2 (2023): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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

Abstract

Tax avoidance practices are employed by companies to reduce tax burdens. Despite the potential tax reduction, these practices carry the risk of impacting the company's reputation. This research aims to investigate the influence of transfer pricing, institutional ownership, and foreign ownership on tax avoidance, with sales growth serving as an intervening variable. This study adopts a quantitative approach, utilizing secondary data obtained from financial reports of companies for the period from 2020 to 2022. The sample consists of 30 companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2023. Data collection relies on documentation, and the analysis employs multiple linear regression and path analysis techniques.The findings indicate a significant influence of foreign ownership on sales growth, while transfer pricing and institutional ownership do not significantly affect sales growth. Transfer pricing and institutional ownership have a significant impact on tax avoidance, whereas foreign ownership does not influence tax avoidance. The mediating effect reveals that sales growth does not mediate the influence of transfer pricing, institutional ownership, and foreign ownership on tax avoidance.
PELATIHAN DAN PENDAMPINGAN MENGGUNAKAN MYOB DAN E-SPT Rahayu, Puji; Hilda Agustin, Beby; Awalina, Putri; Isnaniati, Siti
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.188

Abstract

Pasca covid-19 perilaku bisnis sudah mulai berubah, maka para pelaku usaha juga dituntut untuk beradaptasi. Mengingat pentingnya tehnologi di bidang ekonomi sekarang ini maka tergeraklah para tim PKM dari prodi Akuntansi Fakultas Ekonomi Universitas Islam Kadiri untuk melakukan pelatihan dan pendampingan dalam menyusun laporan keuangan dengan aplikasi MYOB dan menyusun laporan pajak dengan aplikasi E-SPT Badan. Tujuan dari pengabdian kepada masyarakat ini untuk memberikan pelatihan dan pendampingan kepada peserta kegiatan yang merupakan karyawan PT. Agrimara Cipta Nutrindo. Adapun metode yang digunakan dalam kegiatan ini menggunakan dua pendekatan yaitu ceramah saat pelatihan dan metode pendampingan saat praktek. Hasil dari kegiatan ini peserta kegiatan sudah sangat paham tentang cara menyusun laporan keuangan menggunakan aplikasi MYOB maupun menyusun laporan pajak menggunakan aplikasi E-SPT. Meskipun ada yang masih sering lupa step by step penginputan transaksi menggunakan aplikasi MYOB. Namun, secara keseluruhan peserta kegiatan sangat senang akan adanya kegiatan ini karena hadirnya aplikasi MYOB dan E-SPT membuat pekerjaan mereka lebih efisiensi waktu.
ANALYSIS OF THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM TO IMPROVE TAXPAYER COMPLIANCE (CASE STUDY AT KPP PRATAMA PARE KEDIRI) Ersamawanti, Herfika; Agustin, Beby Hilda; Isnaniati, Siti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (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.v15i1.11027

Abstract

Core Tax Administration System sebagai sistem administrasi pajak yang merupakan bagian dari Core Tax Administration System is a tax administration system which is part of the government's efforts to carry out tax reform. The Core Tax Administration System can simplify the business process of implementing tax administration, both for the Directorate General of Taxes in carrying out their duties and for taxpayers in fulfilling their tax obligations. The Core Tax Administration System is a tax administration business process redesign project through the development of a COTS (Commercial Off-the-Shelf) based information system accompanied by improvements to the tax database. This research uses qualitative descriptive. The aim of this research is to find out the results of the analysis of the implementation of the core tax administration system to increase taxpayer compliance (study at KPP Pratama Pare Kediri). The data collection techniques used in this research are interviews, observation and documentation. The results of this research reveal that the main strength of KPP Pratama Pare Kediri lies in its strong commitment to implementing tax digitalization through the core tax administration system, accompanied by the ability to disseminate technology and relevant tax policies to taxpayers. However, the weaknesses faced include low taxpayer awareness and mastery of digital services, as well as KPP's internal challenges related to adaptation from conventional to digital systems and system integration that is not yet optimal. Great opportunities arise along with the increasingly widespread digitalization trend in society. This opens up space for KPP Pratama Pare Kediri to develop more modern and integrated tax services, as well as utilize social media for tax education and socialization. However, the threat of taxpayer behavior that is still not fully compliant and difficulties in digitally reporting annual tax returns remain challenges that must be faced.
Efektivitas Tax Amnesty Dan Program Pengungkapan Sukarela Serta Peluang Keberhasilannya Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha; Sandi, Ferdy Ari
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4438

Abstract

Implementasi kebijakan yang berhubungan dengan tax amnesty dan program pengungkapan sukerala merupakan dari agenda reformasi perpajakan di Indonesia. Atas dasar tersebut penulis melakukan analisa potensi, kelemahan, peluang dan keuntungan maupun keunggulan serta membandingkan kesuksesan antara tax amnesty dengan program pengungkapan secara sukarela. Tujuan dari penelitian ini untuk lebih memahami efektivitas tax amnesty I dan program pengungkapan sukarela dengan melakukan pengkajian dan membandingkan kebijakan – kebijakan diantara keduanya. Jenis penelitian ini adalah deskriptif kualitatif, penggunaan metode systematic analysis atas artikel atau dokumen mengenai tax amnesty dan program pengungkapan sukarela. Jenis data yang dipakai yaitu data sekunder yang didapat dan dihimpun dari pihak lain secara tidak langsung. Adapun teknik analisisnya memakai pendekatan analisis deskripti kualitatif yang bertujuan untuk memperoleh informasi, melakukan pengkajian masalah lebih dalam yang berkaitan atas penelitian yang sedang dibahas dan melakukan penyajian sampai mendapatkan gambaran atas masalah yang diteliti hingga pada akhirnya mendapatkan kesimpulan dari penelitian tersebut. Dari penelitian ini memperoleh hasil bahwa program Tax amnesty dijalankan telah mencapai target dari sisi penerimaan namun belum memenuhi jumlah wajib pajak yang melakukan tax amnesty. Sedangkan untuk program pengungkapan sukarela masih belum memenuhi target baik segi penerimaan ataupun dari keikutsertaan wajib pajak yang disebabkan belum adanya pemahaman yang baik dari masyarakat tentang program tersebut. Kata Kunci: Tax amnesty, Program Pengungkapan Sukarela
Pengaruh Pemahaman Peraturan Perpajakan, Kemudahan Pelaporan Perpajakan, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Pengusaha Online di Aplikasi Shopee Putri, Putri Yuniar; Isnaniati, Siti; Selviasari , Rike
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7168

Abstract

Main Purpose - This study aims to examine the effect of understanding tax regulations, ease of tax reporting, and tax socialization, on taxpayer compliance in online entrepreneurs in the Shopee Application.Method - The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used was collected based on the voluntary sampling method and a sample of 75 respondents was obtained. The method used in this research is a quantitative method using SPSS. Main Findings - The results of this study reveal that the variables of understanding tax regulations and tax reporting have no effect on taxpayer compliance in online entrepreneurs in the shopee application and the ease of tax socialization affects taxpayer compliance in online entrepreneurs in the shopee application. Theory and Practical Implications - The results of this study have theoretical implications that strengthen the relevance of attribution theory and Theory of Planned Behavior (TPB) in the context of tax compliance of e-commerce business actors. In attribution theory, individual behavior is influenced by perceptions of internal and external factors. The finding that understanding and ease of tax reporting have no significant effect on taxpayer compliance, but tax socialization has a positive effect, shows that external perceptions built through education and information from tax authorities are able to change taxpayer attitudes. This is also in line with TPB, which states that the intention to behave (in this case, to comply with paying taxes) is influenced by attitudes towards behavior, subjective norms, and perceived behavioral control. Effective tax socialization can form positive attitudes and social norms that encourage compliance, especially for e-commerce players who are generally young and do not have a strong understanding of taxes.Novelty - The novelty in this research is the object of online entrepreneurs in the Shopee application.
Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Bhasthiar, Adhik; Srihastuti, Eni; Isnaniati, Siti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.836

Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Pengaruh Tanggung Jawab Sosial Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak Silvia Eka Putri Adi; Luayyi, Sri; Isnaniati, Siti
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.26284

Abstract

This quantitative study investigates the relationship between corporate social responsibility (CSR), profitability, and tax avoidance practices among energy sector companies listed on the Indonesia Stock Exchange (IDX). The research focuses on the period from 2021 to 2023. Amidst heightened market competition, this study emphasizes the crucial need for companies to balance financial performance with social responsibilities. The analysis's conclusions indicate that CSR and profitability have a big impact on tax evasion. This report emphasizes how important CSR management and tax planning are to advancing company sustainability.
Implications of The Harmonization of Tax Regulations Law and Tax Incentives Related to Covid-19 Isnaniati, Siti; Agustin, Beby Hilda; Aditya, Dafid Isha
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p67-78

Abstract

This study examines how the Law on Harmonization of Tax Regulations (HPP) related to taxation in connection with Covid 19 concerning tax obligations for VAT and PPS. The qualitative research uses a literature study method that conducts a critical and in-depth analysis of journals and articles related to the 2022 HPP Law, VAT, and Tax Amnesty (2018-2023). Based on research, it was found that despite the existence of VAT in the HPP Law, the provision of VAT incentives increased relatively high, amounting to IDR 38.43 trillion or grew 45.86 percent (Masitoh, 2022). The HPP Law also regulates a new tax program, the Voluntary Disclosure Program (PPS). The factor affecting the implementation of the 2022 tax PPS is to increase 2022 tax revenues starting from the State Budget, which has yet to reach the target due to the Covid-19 pandemic in 2020-2021.
Co-Authors Aditya, Dafid Isha Agustin, Beby Hilda Awalina, Putri Bhasthiar, Adhik Ersamawanti, Herfika Fitriani, Ruli Hilda Agustin, Beby Mahardianik, Ika Niam, M. Alfa Puji Rahayu Putri, Putri Yuniar Ratih, Nur Rahmanti Sandi, Ferdy Ari Selviasari , Rike Silvia Eka Putri Adi Sri Luayyi Srihastuti, Eni