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PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.958 KB)

This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.168

This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

STRATEGI LAPORAN KEUANGAN UMKM TANGERANG SELATAN MELALUI SI-APIK Sanulika, Aris; Hidayati, Wahyu Nurul; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i1.9817

ABSTRACT The community service activity aims to assist UMKM in overcoming problems with recording financial statements. As for the form of activities in the implementation of community service with the theme of financial accounting. The results of the PKM implementation were to add to their knowledge in the field of accounting and financial statement. South Tangerang UMKM participants were very enthusiastic about the material they got from Pamulang University accounting lecturers. Participants could immediately practice bookkeeping through the SI-APIK application. The response of the participants was very good and happy because it was greatly helped in learning about financial recording. The importance of managing the financial aspects of the business makes UMKM aware that income must be rotated so that the business continues. PKM activities should be encouraged and made as attractive as possible in order to attract more UMKM participants in South Tangerang, to expand the coverage of the material area so that participants can gain more insight. Keywords: Financial Statement, SI-APIK, UMKM. ABSTRAK Tujuan kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Hasil pelaksanaan PKM adalah menambah ilmu mereka di bidang akuntansi, pencatatan keuangan.Para peserta UMKM Tangerang Selatan yang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK. Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terus maju. Kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Kata Kunci: Laporan Keuangan, SI-APIK, UMKM.

BIMBINGAN SPT OP PADA UMKM RPM Hidayati, Wahyu Nurul; Sanulika, Aris; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i2.12978

Abstract One form of obedience in paying taxes is to have a NPWP and tax report. The purpose of this community service activity is to provide understanding to businessmen or UMKM in Karawaci. This activity explains the tax problems in their business. The results of this activity are first, businessmen have increased understanding of the procedures for submitting e-fin application forms. Second, the businessmen being able to register and activate e-filling accounts in reporting PPh OP 1770s. Third, the businessmen being able to apply online SPT filling in e-filling, so that business actors can carry out PPh 1770s reporting through e-filling. This community service activity can improve the community values in tax accounting (economics). The socialization of the annual SPT PPh OP 1770s reporting through e-filing received a positive response for businessmen. Businessmen or UMKM also get new insights regarding tax reporting, so they can become good citizens. They can doing their tax obligations. Keywords: E-filing, SPT Tahunan, PPh OP, and Tax Report. Abstrak Salah satu bentuk ketaatan dalam membayar pajak adalah dengan memiliki NPWP dan melapor SPT setiap tahunnya. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pemahaman kepada para pelaku usaha atau UMKM di Karawaci mengenai permasalahan perpajakan yang mereka hadapi, Hasil dari kegiatan ini adalah pertama, para pelaku usaha mengalami peningkatan pemahaman tata cara pengajuan formulir permohonan e-fin. Kedua, pelaku usaha mampu melakukan registrasi serta mengaktivasi akun e-filling dalam pelaporan PPh OP 1770s. Ketiga, pelaku usaha mampu menerapkan pengisian SPT online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan pelaporan PPh 1770s melalui e-filling. Kegiatan Pengabdian Kepada Masyarakat ini dapat meningkatkan tatanan nilai masyarakat dibidang ilmu akuntansi perpajakan (ekonomi). Sosialisasi pelaporan SPT tahunan PPh OP 1770s melalui e-filing mendapat respon positif bagi pelaku usaha. Pelaku usaha atau UMKM juga mendapat wawasan baru mengenai pelaporan perpajakan, sehingga mereka dapat menjadi warga negara yang baik yaitu melaksanakan kewajiban perpajakannya. Kata Kunci: E-filing, SPT Tahunan, PPh OP, dan Perpajakan

Pengaruh Kewajiban Kepemilikan NPWP Dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Variabel Moderasi Riantini, Kirana; Sanulika, Aris
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.631

This study aims to examine the effect of the obligation to own a NPWP and collect taxpayers on individual taxpayer compliance. In addition, this study also examines the role of supporting variables related to the moderation of tax sanctions. This type of research is associative quantitative research using random sampling technique. The research sample population was 100 respondents who were registered at KPP Pratama Kebayoran Baru Dua with the help of the SPSS 25 program. The research methodology used was Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Hypothesis Test (Test Multiple Linear Regression, Moderated Regression Analysis Test, Coefficient of Determination Test, Partial Test, Model Fit Test). Based on the test results of this study, it shows that the obligation to own a NPWP has an effect on individual taxpayer compliance and taxpayer collection has an effect on individual taxpayer compliance. This study also shows that tax sanctions strengthen the influence of the obligation to own a NPWP on individual taxpayer compliance and tax sanctions strengthen the effect of taxpayer collection on individual taxpayer compliance.

PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG Wulandari, Liana Novi; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.6

This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.

PENGARUH SOSIALISASI PAJAK, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN PASIR PUTIH Lubis, Siti Abina; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.10

This research aims to determine the influence of tax socialization, sanctions and taxpayer awareness on taxpayer compliance in paying land and building taxes. This research uses a quantitative method with an associative approach, the population in this research is 15,939 PBB Taxpayers in Pasir Putih Subdistrict in 2022, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%, the sampling technique uses a technique simple random sampling. Data analysis methods use validity tests, reliability tests, classical assumptions, multiple regression analysis, coefficient of determination tests, T statistical tests, and F statistical tests with the help of SPSS version 26 software. The results of this research show that Tax Socialization, Sanctions and Taxpayer Awareness simultaneously influence Taxpayer Compliance. Partially, the Sanctions and Taxpayer Awareness variables have an effect on Taxpayer Compliance, while the Tax Socialization variable has no effect on Taxpayer Compliance. So it can be concluded that the lack of socialization that taxpayers see or find out about does not affect taxpayers' awareness of the importance of paying their obligations so that taxpayers can avoid applicable sanctions.

PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022) Jauharah, Dhiyah; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.12

This research aims to analyze and provide empirical evidence of the influence of business strategy, transfer pricing and audit committees on tax avoidance. This type of research uses a quantitative approach, an associative method using secondary data, namely in the form of financial reports. The population in this research is non-cyclical consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 18 companies with a total of 90 research samples. The data analysis technique used in this research is panel data regression analysis using E-views software version 12. The results of this research show that business strategy, transfer pricing and the audit committee simultaneously influence tax avoidance. Partially, business strategy and transfer pricing have no effect on tax avoidance, while the audit committee has an effect on tax avoidance.

Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1200

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.

The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Irawati, Wiwit; Sanulika, Aris; Widiyati, Dian; Wulandari, Rosita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.

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