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All Journal EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Journal of Innovation Research and Knowledge Jurnal Abdi Masyarakat Multidisiplin JAKPI JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal Asian Journal of Social and Humanities Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing Science
Nofryanti, Nofryanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): JUNI 2025 JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance < em>dan Leverage < em>terhadap Financial Performance< em> Data yang digunakan diambil dari publikasi laporan keuangan di website < em>Bursa Efek Indonesia pada Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Jenis penelitian ini adalah penelitian kuantitatif Populasi dalam penelitian adalah Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Teknik pengambilan sampel menggunakan teknik purposive sampling < em>diperoleh sebanyak 153 sampel penelitian Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews < em>12 Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance < em>dan leverage < em>berpengaruh terhadap performance financial < em>Secara parsial menunjukan bahwa good corporarate governance < em>tidak berpengaruh terhadap performance financial < em>dan leverage < em>berpengaruh terhadap performance financial< em> Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance < em>terhadap Financial Performance < em>dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage < em>terhadap Financial Performance< em> < p>
The Implementation of the CoreTax System to Improve the Performance of Withholding Tax Certificate (Bupot) Preparation for Article 21 Income Tax: A Qualitative Approach Farras, Atha; Muliawati, Kristina Ika; Yuliana, Vinka; Nofryanti, Nofryanti
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1339

Abstract

The implementation of the Core Tax Administration System (CTAS), also known as CoreTax, represents a strategic initiative by the Directorate General of Taxes to carry out the digital transformation of tax administration in order to improve the national tax ratio. This study aims to analyze the benefits, advantages, and challenges in the implementation of the CoreTax system, particularly with regard to the operational effectiveness of issuing Withholding Tax Certificates (Bukti Potong/Bupot) for Article 21 Income Tax. The research employed a descriptive qualitative method with a case study approach conducted at a Tax Consulting Office in South Tangerang, where data were collected through direct observation and structured interviews with five tax consultant staff members. The findings indicate that CoreTax significantly enhances performance by strengthening Perceived Ease of Use (PEOU) after the initial adaptation phase, supported by automated data input features such as XML import and pre-populated data that effectively mitigate the risk of human error. The integration of multiple modules within a single platform also provides a digital audit trail that supports transparency and reporting time efficiency. However, field findings reveal that the efficiency benefits of CoreTax remain conditional due to infrastructure constraints, particularly server instability (downtime and query timeouts) during peak reporting periods. Therefore, strengthening technological infrastructure, optimizing cloud scaling, and providing offline draft features are necessary to maintain platform reliability and to support sustainable taxpayer compliance.
Co-Authors Abdul Aziz Adhania, Safira Ambarita, Parlindungan Anggrainy, Faza Wahyu Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Asmita, Deni Yuli Asyifa, Nita Laila Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dewi, Reni Sartika Dhedho, Rofina Amelia Dian Esha Eka Nurita Fajar Ramadhan, Fajar Farras, Atha Febriyanti, Eny Fitriyah, Siti Chizatun Handoko Handoko Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Iryanis, Iryanis Juventina, Zsa Zsa Lahagu, Yefita Lidia, Weni Okta Malik, Muhamad Abdul Mariam Mariam, Mariam Martiyastuti, Dina Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muhammad Ikhsan Febriyanto Muhammad Yahya Muliawati, Kristina Ika Muliyani Muliyani Nahriah, Sitatun Nurjanah, Tuty Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Purwatiningsih Purwatiningsih Raden Mohamad Herdian Bhakti Redonoarsi, Rarasasi Ribka Reza Maulana Rofiudin, Ahmad Rosini, Iin Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Widodo, Yulfian Ibnu Cahyo Wiji Astuti Wulan, Defina Andany Wulandari, Arum Yuliana, Vinka