Article Per Year (5 Year)
p-Index From 2021 - 2026
2.996
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Paradigma Akuntansi Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies International Journal of Application on Economics and Business Jurnal Serina Abdimas
Yuniarwati, Yuniarwati
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1 
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT KBS TAHUN 2020 Nathanael , Joshua; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33130

Abstract

This research aims to determine whether the withholding, deposit and reporting of income tax complies with the provisions of the applicable tax laws and regulations in Indonesia according to Articles 21, 23 and 25 of PT KBS.iData collection techniques were determined through field research, interviews, documentation and literature review.iThis type of research is qualitative research using descriptive methods. The results of this study indicate that the withholding and reporting of income tax Articles 21, 23 and 25 of PT KBS are in accordance with the applicable tax regulations.iRegarding taxpayer compliance with filing and reporting requirements, PT KBS experienced delays and corrections in filing and reporting PPh Articles 21 and 23.iThere was no delay in Article 25 of the Income Tax Law and in accordance with KEP-537/PJ/2000.i
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Breeman, Andrew Van; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34320

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Yusiana, Emilia; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26522

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and firm size towards tax avoidance on manufacturing companies listed in Indonesian Stock Exchange (IDX) 2018-2020 period. Secondary data in the form of financial statementobtained from website idx.co.id was used in this study. This study used 70 manufacturing companies that have been previously selected by purposive sampling technique with total of 210 data for 3 (three) years. Data in this study were processed with Eviews 12. The result of this study indicates that leverage has positive and significant effect towards tax avoidance, however profitability and firm size have no significant effect towards tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Halim, Angela; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26637

Abstract

This study aims to obtain empirical evidence regarding the effect of independent commissioners, audit committees, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample selection technique in this study used purposive sampling method. The total sample used is as many as 20 selected companies for 3 years. The data in this study were processed using the SPSS version 25 program and the data source used was secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id. The results showed that the independent board of commissioners had a significant effect, while managerial ownership, institutional ownership and the audit committee had no significant effect on tax avoidance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Purnamasari, Melinda; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28662

Abstract

The purpose of this study is to empirically prove the effect of profitability, leverage, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the purposive sampling technique, 23 companies were obtained with a total of 115 samples for five years. The analytical method used in this study is multiple linear regression analysis, then processed with the eviews version 12 program. The results of this study indicate that profitability and firm size have a negative and significant effect on tax avoidance, while leverage has a negative and insignificant effect on tax avoidance.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KELURAHAN KELAPA GADING TIMUR Soros, George; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31197

Abstract

This study aims to analyze how the role of tax socialization, tax morality, and perceptions of justice on the compliance of MSME taxpayers in Kelapa Gading Timur Village. The method chosen in this research is non-probability sampling and purposive sampling method. The valid data sample is 100 respondents. The results of data collection processed by Microsoft Excel 2013 and the SPSS program (Statistical Product and Service Solution) 25. The results of the research carried out show that partially taxation socialization, tax morality, and perceptions of justice have a positive and significant effect on taxpayer compliance. The implication of this research is the need to increase socialization for MSME taxpayers regarding the importance of taxation, where there are still many taxpayers who do not understand and understand their tax obligations.
PENGARUH ROA, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Sumantri, Dilla Rania Putri; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32450

Abstract

During the 2018-2020 timeframe, this study aims to examine the impact of ROA, business age, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (ISE). According to the approach of purposive sampling, 77 firms were included in the sample. SPSS (Statistical Product and Service Solution 25) is used in conjunction with Microsoft Excel to do multiple linear regression analysis on the data. ROA appears to be the only element that has a negative and statistically significant impact on tax evasion, while the age and size of the company have a negative and statistically inconsequential impact.
PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS Aprilin, Natashia Vania; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32495

Abstract

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.
Co-Authors Al Haqi, Muhammad Abyan Aprilin, Natashia Vania Ardana, I Cenik Aritonang, Lerbin R Breeman, Andrew Van Dewi Amalia Dharmawan, Adrian Hartanto Dra. Nurainun M.M.,Ak Bangun Elaine Limawan Elizabeth Sugiarto Dermawan Erin, Erin Halim, Angela Kumala Ratu, Intan Linda Santioso Nathanael , Joshua Pangkal Utama, Didik Purnamasari, Melinda Salim, Thomas Sanjaya, Caroline Christie Siswanto, Halim Putera Sofia Prima Dewi Soros, George Sumantri, Dilla Rania Putri Urbanus Ura Weruin, Urbanus Ura Utama, Louis Wieleycia Terence Winoto, Cliff Oliver Yahya, Noel Krisnandar Yusiana, Emilia