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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
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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

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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.
The Role of Dividend Policy in Preventing Tax-Induced Earnings Management: Empirical Evidence from Public Manufacturing Companies in Indonesia Winoto, Cliff Oliver; Yuniarwati, Yuniarwati
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51815

Abstract

Tax rate reductions can encourage companies to engage in earnings management practices. However, corporate governance mechanisms such as dividend distribution have the potential to prevent earnings management practices. This study aims to test the ability of dividend policy to prevent tax-induced earnings management. Earnings management is measured using the Modified Jones Model by calculating the value of discretionary accruals. While tax rates are measured using the effective tax rate. This study uses data from 2016 to 2019 to estimate discretionary accruals and uses only 2019 data for hypothesis testing. This study finds tax induced earnings management carried out by manufacturing companies in Indonesia during the transition year before the tax rate reduction. Companies implement downward earnings management as a form of intertemporal income shifting. These results are in line with Agency Theory by providing empirical evidence of tax-book trade-offs that sacrifice shareholder interests. Meanwhile, dividend policy does not have a significant impact and fails to mitigate earnings management practices during the transition period.
KALKULASI BIAYA PRODUKSI DENGAN MENGGUNAKAN JOB ORDER COSTING UNTUK PT CHS Yuniarwati, Yuniarwati; Elaine Limawan; Wieleycia Terence
Jurnal Serina Abdimas Vol 3 No 3 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i3.36761

Abstract

Cost of Goods Sold (COGS), also known as Cost of Goods Sold (COGS), is the direct cost incurred by a company to produce or sell its products or services. COGS is a component of a company's financial statements, used to calculate profit or loss from sales. COGS excludes profit, taxes, or indirect costs associated with production. Calculating COGS is crucial for manufacturing companies. By understanding the direct costs of selling a product, a company can better manage its selling price, leading to increased profits. COGS can also help companies make more effective and accurate business decisions. Job order costing is a method for calculating the cost of goods manufactured efficiently for industries with special orders. This method involves recording the material, labor, and overhead costs of each order in detail. Despite its challenges, implementing this method offers significant benefits in calculating costs and determining accurate prices. With a good understanding, companies can improve operational efficiency and market competitiveness through this method. PT Cemara Hijau Serasi as a PKM partner calculates the Cost of Goods Sold in determining the selling price and calculating profits, based on the Statement Letter from the leadership, PT Cemara Hijau Serasi will carry out this Community Service activity. With this activity, it is hoped that it can provide a correct understanding regarding the calculation of production costs based on Job Order Costing. This PKM activity is planned to be carried out on weekdays at the PT Cemara Hijau Serasi office, located in Ciledug, Pedurenan Village, Karang Tengah District, Tangerang City. In the training, a Production Cost Calculation Module Based on Job Order Costing for PT Cemara Hijau Serasi will be distributed as an output of this PKM. The method of implementing this training will be carried out by holding tutorials and discussion sessions as well as questions and answers which will all be held offline.   ABSTRAK Harga Pokok Penjualan (HPP) atau disebut juga dengan Cost of Good Sold (COGS) adalah sejumlah biaya yang dikeluarkan oleh perusahaan secara langsung yang digunakan untuk memproduksi atau menjual produk atau jasa yang dihasilkan oleh perusahaan. HPP merupakan salah satu bagian dari laporan keuangan perusahaan yang berfungsi untuk menghitung laba ataupun rugi dari penjualan perusahaan. HPP tidak termasuk laba, pajak, atau biaya tidak langsung yang terkait dengan produksi perusahaan. Menghitung HPP sangat penting bagi perusahaan manufaktur. Dengan mengetahui berapa besarnya biaya yang secara langsung dikeluarkan dalam melakukan penjualan produk, perusahaan dapat mengatur harga jual produk lebih baik diiringi dengan peningkatan keuntungan. HPP juga dapat membantu perusahaan dalam mengambil keputusan bisnis yang lebih efektif dan akurat. Job order costing adalah metode untuk menghitung harga pokok produksi yang efisien untuk industri dengan pesanan khusus. Metode ini meliputi pencatatan atas biaya material, tenaga kerja, dan overhead setiap pesanan secara detail. Meskipun memiliki tantangan, penerapan metode ini memberikan manfaat signifikan dalam menghitung biaya dan menentukan harga yang akurat. Dengan pemahaman yang baik, perusahaan dapat mengembangkan efisiensi operasional dan daya saing di pasar melalui metode tersebut. PT Cemara Hijau Serasi sebagai mitra PKM ini menghitung Harga Pokok Penjualan dalam menentukan harga jual dan menghitung laba, berdasarkan Surat Pernyataan dari pimpinan, PT Cemara Hijau Serasi akan dilaksanakan kegiatan Pengabdian Kepada Masyarakat ini. Dengan kegiatan ini, diharapkan dapat memberi pemahaman yang benar terkait penghitungan biaya produksi berdasarkan Job Order Costing. Kegiatan PKM ini direncanakan dilaksanakan pada hari kerja di kantor PT Cemara Hijau Serasi, berlokasi di Ciledug, Kelurahan Pedurenan, Kecamatan Karang Tengah, Kota Tangerang. Dalam pelatihan akan dibagikan Modul Kalkulasi Biaya Produksi Berdasarkan Job Order Costing untuk PT Cemara Hijau Serasi sebagai luaran PKM ini. Metode pelaksanaan pelatihan ini akan dilakukan dengan mengadakan tutorial dan sesi diskusi serta tanya jawab yang seluruhnya akan diselenggarakan secara luring.
Dampak Perpajakan Akibat Perubahan Batubara Menjadi Barang Kena Pajak Berdasarkan Undang-Undang No. 11 Tahun 2020 bagi Pengusaha Batubara (Studi Kasus PT XYZ) Al Haqi, Muhammad Abyan; Yuniarwati, Yuniarwati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.843

Abstract

The impact of changing the status of coal to Taxable Goods (BKP) based on Law No. 11 of 2020 and its implications for taxation for companies, with a case study of PT XYZ. The main problem faced is tax disputes due to differences in interpretation regarding the time of delivery of goods that affect the imposition of Value Added Tax (VAT). This study aims to evaluate the problem based on applicable accounting standards and tax regulations and provide recommendations to prevent similar disputes in the future. The research method used is descriptive qualitative with data collection techniques in the form of interviews, participatory observation, and analysis of related documents such as financial statements, tax invoices, and shipping documents. The results show that tax disputes arise due to discrepancies in revenue recognition and transaction recording between companies and tax authorities. PT XYZ should have recognized revenue at the time the Berita Acara Serah Terima (BAST) (also refer to Handover Report or Minutes of Handover) document was issued, which marked the transfer of rights and risks of the goods. In addition, the Input Tax credited before the company was confirmed as a Taxable Entrepreneur (PKP) was not in accordance with tax regulations. The implications of this study highlight the importance of adequate accounting documentation and revenue recognition as per accounting standards to ensure compliance with tax regulations.
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