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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) wacana equiliberium (jurnal pemikiran penelitian ekonomi) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Taxation Analysis and Review Smart Dedication: Jurnal Pengabdian Masyarakat Gapura (Garba Pembangunan Masyarakat)
Indah Umiyati
STIE Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), FIRM SIZE, LIQUIDITY AND LEVERAGE ON EARNING QUALITY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2014-2019 Sri Mulyati; Indah Umiyati; Frini Nurtina Dewi
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.889

Abstract

The purpose of this study was to determine the effect of the investment opportunity set (ios), firm size, liquidity and leverage on earnings equity. The independent variable in this study is the investment opportunity set will be measured using the ratio of market value to book value of equity, firm size will be measured using log size, liquidity will be measured using the current ratio, leverage will be measured using the debt ratio and the dependent viariable in this study is earning quality will be measured using the reatio of cash flow from operations to net operating income. This study uses secondary data from the annual financial statement listed on the indonesia stock exchange. The population in this study are property and real estate companies listed on the indonesia stock exchange for the period 2014-2019. Of the 66 companies in the property and real estate category listed on the indonesia stock exchange, there are 35 companies for which all data are available related to the variables used in this research criteria. The method used in this study to determine the research sample is purposive sampling method. The test tool used is using panel data with the help of the eviews 9. The conclusion in this study is that the investment opportunity set, firm size, liquidity and leverage have a positive effect on earning quality. Suggestions for future researchers to add other independent variables that have more influence on earnings quality and use different measurement
Social Influence, Usability And Security On The Intensity Of DANA e-Wallet Use Indah Umiyati; Trisandi Eka Putri; Neng Maya
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.898

Abstract

The purpose of this study was to determine the effect of social, usability and security on the intensity of DANA e-Wallet use. The data used in this research is primary data by distributing questionnaires openly via google form. The method used in sampling is non-probability sampling with convenience sampling technique with a total sample of 200 student respondents using DANA e-Wallet in Subang Regency. Data analysis using IMB SPSS Statistics 22. The results of the study the coefficient of determination R2 was 25.9% while the remaining 74.1% was influenced by variables not examined in this study. The results of the partial test (T test) of social influence variables, usability variables, and security variables have a positive effect on the intensity of using DANA e-Wallet. The results of the simultaneous test (F test) show that the social influence, usability, and security simultaneously affect the intensity of using DANA e-Wallet.
THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP COMPANY SIZE AND GENDER DIVERSITY OF THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE Bambang Sugiharto; Indah Umiyati; Winda Nuraini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1018

Abstract

The purpose of this study was to determine whether there is an effect of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners on the disclosure of Corporate Social Responsibility (CSR). In this study, various industrial companies have been listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data analysis method used is panel data regression analysis with the EVIEWS 9 program. Then the sample used in this study was 24 companies using non-probability sampling technique and using purposive sampling method in determining the sample criteria that have been set in this study. The results showed that partially the variables of firm size and institutional ownership had a significant positive effect on the disclosure of corporate social responsibility, while the profitability and gender diversity of the board of commissioners had a significant negative effect on the disclosure of corporate social responsibility. Then Leverage has no effect on the disclosure of corporate social responsibility. And the results of the study also show that simultaneously the variables of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners affect the disclosure of corporate social responsibility (CSR).
THE EFFECT OF TAXPAYER AWARENESS, MORAL RESPONSIBILITY, EFFECTIVENESS PROGRAMME OF SAMSAT BULAT, AND PERCEPTIONS OF FISCUS SERVICE PERFORMANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE Asep Kurniawan; Indah Umiyati; Inggit Aprilia
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 6 No. 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1019

Abstract

This study aims to determine the effect of taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance on taxpayer compliance in the Karawang Regency area. This type of research uses a quantitative approach with convenience sampling technique. The data used in this study is primary data in the form of questionnaires distributed to motorized vehicle taxpayers in the Karawang Regency area. This study uses multiple linear analysis and regression models using the classical assumption test. The results of partial hypothesis testing prove that the moral obligation and effectiveness of the mobile Samsat program have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, taxpayer awareness and perception of tax service performance have no significant effect on motor vehicle taxpayer compliance. The results of the study simultaneously show that taxpayer awareness, moral obligation, effectiveness of the mobile samsat program, and perceptions of tax service performance have a positive and significant effect on motor vehicle taxpayer compliance with a coefficient of determination of 35.2% while the remaining 64.8% is explained by other factors not examined.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY TO TAX AVOIDANCE Indah Umiyati; Dewi Andriani
JASS (Journal of Accounting for Sustainable Society) Vol. 5 No. 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1087

Abstract

This study aims to determine the effect of good corporate governance, corporate social responsibility, and profitability on tax avoidance. The independent variables used are good corporate governance as proxied by independent commissioners, corporate social responsibility as proxied by CSR costs and profitability as proxied by return on assets (ROA). The dependent variable used is tax avoidance proxied by the cash effective tax rate (CETR). The sampling method used is purposive sampling method and obtained a sample of 10 companies so that there are 50 research samples. The data used is secondary data, namely the financial statements of the food and beverage sector companies in 2017-2021. In order to prove the hypothesis, multiple regression testing was carried out. The results show that independent commissioners have no effect on tax avoidance in food and beverage companies in Indonesia. The cost of CSR has a significant effect on the tax avoidance of food and beverage companies in Indonesia. Meanwhile, profitability does not affect the tax avoidance of food and beverage companies in Indonesia.
OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA Indah Umiyati; Trisandi Eka Putri; Mala Septiana Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1110

Abstract

Tax is one of the main sources of state revenue imposed on the people based on the applicable law. In practice, problems related to tax collection in Indonesia often occur, one of which is the practice of tax avoidance by companies by exploiting loopholes in tax regulations. One of the factors suspected to be related to tax avoidance is sustainability performance. This study aims to analyze the relationship between OSP and tax avoidance in companies listed on the Indonesia Stock Exchange for the energy, consumer non-cyclicals and consumer cyclicals sectors. This research analyzes companies in the energy sector, consumer non-cyclicals and consumer cyclicals from 2019-2021 and obtained a sample of 106 company-years. To control company characteristics and governance factors that can affect tax evasion, the study used control variables for firm size and institutional ownership. Estimation is done by the OLS method. The results of the study show that operational sustainability performance has a negative effect on tax evasion. This shows that the operational dimension of sustainability performance results from a sense of corporate responsibility to stakeholders, so that the better the operational sustainability performance indicates the better the company's responsibility to stakeholders, including in terms of paying taxes. Under these conditions, companies will be more obedient in paying taxes and minimize tax evasion efforts
ANALYSIS OF KNOWLEDGE OF TAXATION REGULATIONS, TAX AWARENESS AND PERFORMANCE OF ACCOUNT REPRESENTATIVE (AR) ON TAX MANDATORY COMPLIANCE Leli Mulyani; Asep Kurniawan; Indah Umiyati
Journal of Taxation Analysis and Review Vol. 1 No. 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.87

Abstract

The purpose of this research is to (1) know the effect of tax regulation on taxpayer compliance, (2) influence of tax awareness to taxpayer compliance, (3) influence of Account Representative performance moderate between knowledge of taxation regulation to taxpayer compliance, and (4) Account Representative performance between tax awareness of taxpayer compliance. This research approach using quantitative method, while data analysis using descriptive data analysis. Population and samples in this study are individual taxpayers registered in KPP Pratama Subang, with the number of samples of 100 respondents. Sample selection technique in this research use incidental sampling technique. The data used in this study is primary data, primary data obtained from the distribution of questionnaires to individual taxpayers registered in KPP Pratama Subang. Data analyzed using stepwise regression analysis method and hypothesis test using Statistical Program from Society Science (SPSS) version 21. Based on the results of hypothesis testing in this study are (1) Knowledge of tax regulations have a positive effect on taxpayer compliance. (2) Tax awareness has a positive effect on tax compliance. (3) Account Representative performance does not reinforce the influence of tax regulation knowledge on taxpayer compliance. (4) Account Representative performance does not reinforce the influence of tax awareness on taxpayer compliance.
THE CONTRIBUTION OF LAND AND BUILDING TAX IN OPTIMISING LOCAL TAX REVENUE (Case Study at BAPENDA Subang in 2016-2020) Silvia Marcelina; Indah Umiyati
Journal of Taxation Analysis and Review Vol. 2 No. 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1197

Abstract

The existence of local tax contributions can optimize regional revenues, especially contributions from earth and building taxes that have always been the prima donna of local taxes. The purpose of this study is to find out the extent of the target and realization of earth and building tax revenues in Subang Regency during 2016-2020, to find out the contribution of earth and building taxes to local tax revenues in Subang Regency during 2016-2020, and to know the strategies and controls carried out by BAPENDA in optimizing subang district tax revenues. This research is conducted in two ways, namely first, processing secondary data using contribution formulas and then interpreted at the level of contribution value, secondly confirming the results of the calculation of the data and identifying the causes of the increase or decrease in un acceptance and contribution and identifying bapenda strategy and control by doing wawanacara virtually with KABID PBB and BPHTB BAPENDA Subang based on operationalization of a predefined prameter. The results of this study show first, the average target trend and realization of PBB admissions for 5 years is 103.66% if interpreted then un acceptance is included in the criteria "very effective". Second, the average yield of PBB contribution to local tax revenues for 5 years amounted to 23.74%, so it can be interpreted that PBB has contributed "moderately" in other words this PBB contribution is in accordance with the expected. Third, BAPENDA Subang emphasizes setting strategies and controls to increase PBB acceptance.
FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING P-2 LAND AND BUILDING TAX IN SUBANG DISTRICT SUBANG REGENCY Ligarnisa Sabrina S; Indah Umiyati; Bambang Sugiharto
Journal of Taxation Analysis and Review Vol. 2 No. 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1199

Abstract

Tax revenue has an important role in the development of the country, one of which is to support public facilities and the interests of the community. This shows that the state as much as possible can reduce the role of aid from abroad without having to rely on foreign debt. The country's development efforts will lead to an increase in the community's economy and an increase in the rate of economic growth. Therefore, it would be better if the community participates in paying taxes as an obligation and their involvement in government funding and administration. The purpose of this study was to examine the Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes P-2 in Subang District, Subang Regency, The results of this study conclude that partially income, awareness, religiosity and tax service variables have no effect on taxpayer compliance. While the socialization and SPPT variables have an effect on taxpayer compliance. Simultaneously all variables of income, socialization, SPPT, awareness, religiosity, and service tax authorities affect the variable of taxpayer compliance.
THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
Co-Authors Agnes Sinta Harini Alissia, Feling Asep Kurniawan Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Daeng M. Nazier Dewi Andriani Erlina Erlina Febrian Juniar Alamsyah Fitriani Fitriani Frini Nurtina Dewi Hartati, Emalia Hasbi Nurhidayat Icih Icih Icih Icih Icih Icih Ikeu Ageng Aprianti Ikka Rachmawati Imelia Lestari Ina Nurlela Ineu Dewi Santika Inggit Aprilia Intan Cynthia Laksono Trisnantoro Leli Mulyani Lestyo Sasono Wijito Ligarnisa Sabrina S Lina Putri Selina Lisna Devi Mala Septiana Putri Muhammad Abdul Malik Muhammad Rafli Gindara Nadia Anggita Naila Rahmah Neng Maya Neng Susan Nurjanah Nisa Apriani Noni Nissa Sholihah Nur Hidayah, Fazar Nuraprianti, Desi Nurhaliza, Alya Nurhamidah Nurhamidah Nurul Arifin Obi Pangestu Pupung Purnamasari Putri A., Annisa Putri Trisandi Eka Putri, Trisandi Eka Raselina Sri Gustiansyah Rika Nandini Rindianti Rindianti Riyanto Riyanto Rizky N., Nur Rosalia Agatha Bahri Rosi Mika Aditya Mustopa Rosidatun Nuha, Nur Alifah Sarlina, Leni Shaharuddin, Noor Suhaila bt Silvia Marcelina Sri Mulyati Sri Mulyati Suryani, Delina Tiana Tiana Trisandi Eka Puteri Trisandi Eka Putri Wellcy Zahratunijah Az-Zahra Winda Nuraini Yolisia Framita Agus Yuli Maelani Yuliani Karlina