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All Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin Priviet Social Sciences Journal Jurnal Multidisiplin Sahombu Jurnal Ilmiah Multidisiplin Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) JACTA: Journal of Accounting and Tax Jurnal Price : Ekonomi dan Akuntasi
Mahwiyah, Mahwiyah
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The Influence of Tax Planning and Earnings Management on Tax Avoidance in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange Rahmawati, Titah; Mahwiyah, Mahwiyah
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

Taxes are a vital source of state revenue in Indonesia, yet efforts to optimize tax collection often face challenges due to corporate strategies aimed at reducing tax burdens. Among these strategies, tax planning and earnings management are frequently associated with tax avoidance practices that can undermine transparency and fiscal sustainability. Understanding how these mechanisms influence tax behavior is crucial to ensure corporate accountability and strengthen regulatory oversight.  This study aims to examine the effect of tax planning and earnings management on tax avoidance among service companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis, the research evaluates both the individual and combined impacts of these financial strategies on corporate tax behavior. The findings show that tax planning has a significant but negative influence on tax avoidance, suggesting that structured tax planning reduces aggressive tax practices. In contrast, earnings management has a positive and significant effect on tax avoidance, indicating that firms engaging in earnings manipulation are more likely to minimize tax obligations. Furthermore, the combined analysis confirms that tax planning and earnings management jointly contribute significantly to variations in tax avoidance. These results highlight the complex dynamics between financial decision-making and tax compliance, emphasizing the importance of transparent reporting and regulatory control in curbing unethical tax practices.
The Influence of Corporate Social Responsibility and Free Cash Flow on Tax Avoidance in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Mahwiyah, Mahwiyah; Krisworo, Yogo; Hakim, Lukmanul
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Abstract

Tax avoidance remains a crucial issue in corporate financial management, as it affects government revenue while still being legally permissible. This study aims to examine the effect of Corporate Social Responsibility (CSR) and Free Cash Flow (FCF) on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Using a quantitative approach, the research employed panel data regression with a purposive sampling of 29 companies and data analysis conducted through EViews. The results show that CSR does not have a significant impact on tax avoidance, while FCF has a positive and significant influence, indicating that firms with higher available cash are more likely to engage in tax avoidance practices. Moreover, the joint analysis confirms that CSR and FCF simultaneously have a significant effect on tax avoidance. These findings highlight the importance of financial flexibility and corporate accountability in shaping strategic tax decisions, and contribute to the understanding of how internal and external corporate factors affect tax behavior.
Pelatihan dan Pendampingan Penghitungan PPh Pasal 21 Untuk Karyawan dengan Menggunakan Metode Gross Up Pada PT. Aliya Pratama Mandiri Mahwiyah, Mahwiyah; Sudirman, Ganefo; Aerlangga, Aerlangga
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.698

Abstract

Perusahaan sangat membutuhkan pendampingan dan pelatihan penghitungan PPh Pasal 21 untuk atlet adalah kewajiban yang tidak boleh dilalaikan, sehingga perusahaan berinisiatif untuk meminta pendampingan atau asistensi agar kewajibannya dapat terpenuhi sesuai dengan peraturan perundang – undangan yang berlaku. Tujuan pengabdian kepada msayarakat ini adalah pendampingan dan perhitungan PPh Pasal 21 untuk atlet pada PT. Rumah Inovasi Teknologi demi mendukung pelayanan yang terbaik kepada pegawai di PT. Rumah Inovasi Teknologi serta dapat melaporkan kewajiban Perpajakan PPh Pasal 21 yang baik dan efisien, Meningkatkan budaya kerja yang penuh tanggung jawab dan disiplin bagi bagian pajak diperusahaan dalam meningkatkan eksistensi perusahaan. Metode yang digunakan dalam pengabdian masyarakat ini adalah melalui kegiatan Pelatihan dan Pembinaan. Pelatihan ini dilakukan agar para staf yang ada PT. Aliya Pratama Mandiri memahami pentingnya perhitungan pajak dengan menggunakan metode gross Up serta pelaporan dan pembayaran pajaknya melalui aplikasi E-Fin dan mampu melakukan perhitungan perpajakan yang sesuai dengan Undang-Undang pajaka berlaku. Hasil Pengabdian Kepada Msayakat ini dalah Perusahaan dalam melakukan perhitungan PPh pasal 21 selama ini menggunakan manual dengan excel. Dengan pelatihan dan pendampingan yang dilakukan saat ini perusahaan sudah mulai menggunakan aplikasi E-Fin dalam pelaporannya. Setelah mendapat pengetahuan tentang perpajakan perusahaan berkomitmen untuk melakukan pelaporan dan pembayaran pajak sesuai aturan berlaku Setelah melakukan diskusi dan berkonsultasi tentang masalah perpajakan yang sedang dihadapi perusahaan, permasalahan tersebut mulai mendapat kejelasan dan titik terang untuk dilanjutkan pada tahap berikutnya.
PENGARUH AUDIT PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN TAX RATIO DI KANTOR PELAYANAN PAJAK TANGERANG SELATAN Mahwiyah, Mahwiyah; Khotimah, Husnul; Betara, Santika
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.851

Abstract

The purpose of this study was to determine the effect of tax audits and taxpayer compliance with the Tax Ratio at the South Tangerang Primary Tax Office. In this study using a quantitative approach with data techniques using a questionnaire. The scale of data measurement with a Likert scale. Data were analyzed using multiple regression analysis with the help of the SPSS version 25 program. The results showed that the Tax Audit variable has a significance level of 0.045. The sig value of 0.045 is smaller than 0.05 and the t-count value of 2.041 is greater than the t-table value of 1.6637. So it can be interpreted that the Tax Audit variable has a positive and significant effect on the Increase in Tax Ratio. The Taxpayer Compliance variable has a significance level of 0.007. The sig value of 0.007 is smaller than 0.05 and has a t-count value of 2.756 which is greater than the t-table value of 1.6637 and can be interpreted as Taxpayer Compliance which turns out to have a positive and significant effect on increasing the Tax Ratio. Based on the research results, it is expected that KPP Pratama South Tangerang can maximize the implementation of tax audits so that taxes and tax revenues increase and are expected to be able to conduct counseling and outreach aimed at increasing taxpayers.Key words: Tax Audit, Tax Payer Compliance, Tax Ratio
Environmental Responsibility And Company Life Cycle On Cash Holding With Geographical Diversification As Moderation Variable Mahwiyah, Mahwiyah; Suripto, Suripto; Rosini, Iin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The research aims to determine the influence of environmental responsibility on geographic factors. Influence of the Life Cycle on Cash Holding. InfluenceEnvironmental Responsibility influences Cash Holding and Diversification Geographic Factors. Life Cycle Influences Cash Holding and Diversification Geographic Factors on industrial companies listed on the Indonesia Stock Exchange. This research uses secondary data from the company's annual financial reports. This type of research is associative quantitative. The number of samples in this research was 50 companies. During the five years of observation 2018-2022, there were 243 observation data. To test the hypothesis, this research uses panel data regression. Based on the test results, the environmental responsibility variable affects Cash Holding. Based on the test results, the Life Cycle variable does not affect Cash Holding. The influence of Environmental Responsibility does not affect Cash Holding and Geographic Factor Diversification. Based on the test results, the Life Cycle does not affect Cash Holding and Geographic Factor Diversification
Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi Nurmalasari, Nurmalasari; Mahwiyah, Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1118

Abstract

This study examines how tax understanding and taxpayer compliance contribute to improving regional tax revenue among micro, small, and medium enterprises registered at a local tax office. This study adopts a quantitative approach supported by survey responses from business actors actively engaged in fulfilling their tax obligations. The analysis highlights that a higher level of tax understanding encourages taxpayers to perform their administrative duties more accurately, creating a stronger awareness of legal responsibilities and the role of taxation in regional development. Although taxpayer compliance varies across respondents, the combined influence of both variables has meaningful implications for strengthening the effectiveness of local tax collection. The findings emphasize the importance of continuous socialization, targeted guidance programs, and enhanced tax literacy to ensure that business actors are better equipped to meet regulatory requirements. This study contributes to the growing discourse on taxpayer behavior and regional fiscal capacity.
Perbandingan Perhitungan Pajak Penghasilan Pasal 21 Dengan Menggunakan Tax Planning Dengan Metode Nett Dan Metode Gross Up Pada SMKS Karya Bangsa Nusantara Djuliani, Novita; Mahwiyah, Mahwiyah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 5 No. 3 (2025): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v5i3.2536

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan pajak penggajian melalui perbandingan metode net dan metode gross up dalam konteks pajak penghasilan karyawan pada sebuah sekolah menengah kejuruan swasta. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara, dokumentasi, dan observasi langsung terhadap praktik penggajian dan perpajakan. Hasil penelitian menunjukkan bahwa metode net menempatkan beban pajak sepenuhnya pada institusi tanpa memberikan manfaat fiskal, sedangkan metode gross up memungkinkan tunjangan pajak diakui sebagai biaya operasional yang dapat menurunkan penghasilan kena pajak institusi. Penerapan metode gross up juga mencerminkan perencanaan pajak yang lebih baik, meningkatkan transparansi dalam administrasi penggajian, serta mendukung kepatuhan terhadap peraturan perpajakan yang berlaku. Dari perspektif institusi, metode gross up dinilai lebih efektif karena mampu menyeimbangkan kesejahteraan karyawan dan efisiensi organisasi. Oleh karena itu, penelitian ini merekomendasikan penerapan metode gross up sebagai pendekatan strategis dalam pengelolaan pajak penghasilan karyawan pada institusi pendidikan.
PENGARUH GREEN ACCOUNTING DAN CAPITAL INTENSITY TERHADAP AGRESIFITAS PAJAK : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Thoriq, Daffa Iqbal; Damayanti, Melsanda; Yasin, Rafikul Khairil; Susilawati, Susilawati; Mahwiyah, Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2351

Abstract

This study investigates the effect of green accounting and capital intensity on tax aggressiveness among non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach using secondary data derived from financial reports over a multi-year observation period. The analysis employs panel regression to examine both partial and simultaneous relationships between the variables. The findings reveal that the implementation of green accounting practices does not have a significant impact on reducing tax aggressiveness, indicating that environmental disclosures remain symbolic rather than strategic. In contrast, capital intensity shows a positive and significant relationship, suggesting that firms with greater investment in fixed assets tend to engage in more tax-saving strategies through depreciation. Overall, the results highlight that structural asset composition plays a stronger role in influencing corporate tax behavior than sustainability-related disclosures.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Suryatinna, Suryatinna; Khairany, Nadia; Nurmayanti, Eka; Guritno, Dyah Ayu; Hayati, Elis; Mahwiyah, Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2352

Abstract

This study examines the influence of green accounting and firm size on the effective tax rate of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data, the research aims to determine whether environmental accounting practices and company scale significantly affect tax efficiency. The findings indicate that green accounting does not have a significant impact on the effective tax rate, suggesting that the disclosure of environmental costs and sustainability activities has not yet influenced corporate tax behavior. Conversely, firm size shows a significant relationship with the effective tax rate, implying that larger firms tend to have more structured tax management and compliance systems. The study highlights the importance of integrating sustainability principles with transparent tax reporting to enhance corporate accountability and stakeholder trust within Indonesia’s evolving green business environment.
Co-Authors Aerlangga, Aerlangga Almeidina, Dhea Aprila, Reni Asmonah, Siti Asy?ari, Asy?ari Aulia, Syahirah Chanda Azizah, Ghina Bayyinah, Delyra Thaif Betara, Santika Damayanti, Melsanda Dawolo, Kristiani Djuliani, Novita Eimar, Cut Rachel Febri Yanti Febriyanti, Merlin Fidiana, Fidiana Guritno, Dyah Ayu Hartono Hartono Hayati, Elis Husnul Khotimah Jovica, Theresia Maurine Khairany, Nadia Krisworo, Yogo Lukmanul Hakim M. Yogi Riyantama Isjoni Margareth, Sarah Maulana Yusuf Maulana, Dadang Maulana, Ingga Mulyawati, Lilis Ningrum, Cahaya Nurmalasari Nurmalasari Nurmayanti, Eka Rafifah, Anjelita Dhia Rahmawati, Titah Raniah, Putri Syahla Rosini, Iin Sa'adah, Indana Zulfa Sari, Alsi Nurmala Sudirman, Ganefo Suripto Suripto Suryatinna, Suryatinna Susilawati, Susilawati Thoriq, Daffa Iqbal Wahidahwati Wahidahwati Yasin, Rafikul Khairil Yustiani, Paras