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All Journal Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Multidisiplin Madani (MUDIMA) Jurnal Masyarakat Indonesia Review of Applied Accounting Research Jurnal Manajemen dan Pemasaran Jasa Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Lestari Adhi Widyowati
Institut Teknologi Bisnis Ahmad Dahlan Jakarta
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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Sosialisasi dan Pelatihan Perhitungan PPh Pasal 21 Menurut UU Harmonisasi Peraturan Perpajakan Pada Sekolah TK ABA’Aisyiyah Sri Setia Ningsih; Roosita Meliani; Aam Aminah; Lestari Adhi Widyowati; Yumniati Agustina
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.153 KB)

Abstract

Tax is one source of government funds used for development. The benefits of the tax cannot be felt directly by the taxpayers, but the funds collected from this tax will be used for development evenly for the public interest. To broaden the tax base, recently the government reformed the taxation system through the Law on Harmonization of Tax Regulations (UU HPP). The purpose of this law is to increase taxpayer compliance which is considered by the government to be very low. This is due to a lack of knowledge and information about taxes which results in low awareness of taxpayers. To increase knowledge and information, socialization and training are needed which in this case are focused on Income Tax Article 21, namely withholding taxes on income in the form of salaries, wages, honoraria, benefits and other payments received by employees, non-employees, former employees, severance pay recipients and others. so. The service was carried out at the ABA Kindergarten School, 'Aisyiyah PCA East Ciputat, South Tangerang City. The method used in this community service is the lecture, practice and discussion method which is expected to increase the understanding of educators regarding Income Tax Article 21. Through the evaluation of the results of the pre test and post test it shows that the level of understanding before training is held on average is 17%. Then, after the implementation of socialization and training, the average percentage of participants who answered correctly was 96%. Based on these results it can be said that the participants had quite a big change in understanding their tax knowledge, especially how to calculate Article 21 Income Tax and the adjustments to calculate it according to the HPP Law.
Comparison of Trading Volume and Share Price Changes Prior to and Following the Announcement of Dividend Tax Policy the Omnibus Job Creation Act Sri Setia Ningsih; Lestari Adhi Widyowati
Quantitative Economics and Management Studies Vol. 4 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1706

Abstract

The study goal is to examine changes in trading activity and stock prices both before and after omnibus law on job creation Law dividend tax policy went into effect. The approach adopted in this study is an event study with matched samples from various tests. The consumer goods industry sector companies in the JII index listed on the IDX before and after announcement of the dividend tax policy are the research population. According to the research, there is a substantial difference between the periods before and after the introduction of the dividend tax policy on omnibus law in the variable stock trading volume, but not for variable share price. In order to provide investors with a guide when making investments in the nation, this study looks at and analyzes both long- and short-term changes in trading volume and stock prices before and after introduction of the dividend tax policy.
ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 PADA PERUSAHAAN JASA KONSTRUKSI PT. CONSPEC PERTAMA INDONESIA Sri Setia Ningsih; Sari Yulianti; Erion Erion; Lestari Adhi Widyowati; Gunawan Raspatty
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1745

Abstract

The purpose of this research is to find out how the regulations of Tax Law Number 36 of 2008 concerning reporting and calculating final income tax on construction services at "PT Conspec Pertama Indonesia" are applied. Income from business entities that provide construction services is regulated by income tax article 4 paragraph 2 which is final. In this case, "PT Conspec Pertama Indonesia" is subject to a levy of 3%, which also applies to large and medium businesses. The methodology used in this research is qualitative, consisting of data collection, management, analysis and drawing conclusions. Final income tax on construction services is collected, managed and analyzed in this research. Findings were obtained from this analysis. The research results show that overall the implementation of the calculation, deduction, deposit and reporting system is in accordance with PMK regulation no. 153/PMK.03/2009 and PP no. 40 of 2009. In the event that the service user is not a tax withholder, he/she carries out the calculations and deductions himself. For the deposit system, e-billing has been used, and reporting via Periodic SPT has been attached along with proof of deductions. However, due to communication problems, there are still some differences in calculations and reporting delays. In the future, the tax and accounting department needs to be aware of this
The Tax Avoidance Practice of Indonesian Mining Companies Lestari Adhi Widyowati; Inta Hartaningtyas Rani; Jara Hardiyanti Jalih
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5745

Abstract

The mining sector in Indonesia is one of the most significant contributors to state revenue through taxation. The mining industry contributed 33.431 trillion in the first semester of 2019. Although the amount seems significant, it would be bigger if mining companies did not avoid paying taxes. This research aims to analyze the role of institutional ownership in moderating the influence of profitability, thin capitalization, and inventory intensity on tax avoidance. This research uses MRA to analyze data on mining companies listed on the IDX from 2018 -2022. Data was collected from the population using purposive sampling to produce 60 samples. The research results show that profitability and thin capitalization variables impact tax avoidance, while inventory intensity differs. Institutional ownership moderates the impact of low profitability and thin capitalization on tax avoidance. However, there is no proof that this lessens the effect of inventory intensity on tax avoidance. By choosing a group of variables that affect tax avoidance, this study fills a knowledge gap in the influence of institutional ownership as a moderating variable. Future research can replicate this research by expanding the industry that is the object of research, extending the period, and using different analysis tools.
Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

Abstract

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.
Program Estafet Buku Berkelanjutan Rani, Inta Hartaningtyas; Jalih, Jara Hardiyanti; Widyowati, Lestari Adhi
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.015 KB) | DOI: 10.57251/mabdimas.v2i2.822

Abstract

T Books have great usefulness in education beyond only imparting knowledge from teacher to student. However, for various reasons, many students struggle to acquire books for educational purposes. Students may find it challenging to get a copy of a required textbook, including, but not limited to, financial constraints and limited copies. The Book Relay Program, in conjunction with the Muhammadiyah Student Association (IMM), is one of the implementers of this program and is expected to be able to give a solution to this problem through its methodical and structured approach. During the first semester of 2022, this service was only made available at the Ciputat and Karawaci campuses of the Ahmad Dahlan Institute of Technology. Volunteering entails a few distinct phases, from first contact with an organization in need of support to delivering program-related materials to IMM to tracking the spread of book relay program information.
Good Corporate Governance, Profitabilitas, Carbon Emission Disclosure, Nilai Perusahaan Pada Perusahaan Manufaktur Lestari Adhi Widyowati; Sri Setia Ningsih; Boy Dorahman
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6023

Abstract

Nilai perusahaan dapat dicapai melalui faktor keuangan dan non keuangan, karena investor tertarik pada perusahaan dengan laba dan masa depan yang baik. Perusahaan harus sadar bahwa pentingnya beroperasi secara berkelanjutan dengan menyeimbangkan antara Good Corporate Governance (GCG), profitabilitas dan Carbon Emission Disclosure (CED) untuk meningkatkan nilai perusahaan.  Penelitian ini untuk menganalisis peran CED dan profitabilitas pada pengaruh GCG terhadap nilai perusahaan. Metode penelitian adalah metode deskriptif kuantitatif. Populasi yang digunakan dalam penelitian yaitu 178 perusahaan manufaktur di BEI tahun 2018-2022. Data diambil secara purposive sampling dan menghasilkan 210 sample. Untuk menganalisa data penelitian ini menggunakan perangkat lunak smartPLS versi 3.0. Uji validitas dan reliabilitas menggunakan model pengukuran, sedangkan uji kausalitas menggunakan model structural. Hasil penelitian adalah sebagai berikut bahwa GCG, CED dan profitabilitas berpengaruh secara langsung terhadap nilai perusahaan. CED berpengaruh langsung terhadap profitabilitas. Profitabilitas dan CED tidak dapat memediasi pengaruh GCG pada nilai perusahaan. Penelitian ini memberikan bukti empiris bagaimana GCG, profitabilitas, CED mempengaruhi nilai perusahaan serta CED mempengaruhi profitabilitas. Selanjutnya penelitian ini juga menyiratkan bahwa untuk meningkatkan nilai perusahaan tidak hanya berasal dari faktor finansial saja tetapi juga dari nonfinansial yang menjadi kebaruan dalam penelitian ini.
Mekanisme Perhitungan dan Pelaporan PPH Pasal 21 (Pada Sekolah TK ABA’Aisyiyah PCA Ciputat Timur Tangerang Selatan) Sri Setia Ningsih; Roosita Meiliani Dewi; Yumniati Agustina; Lestari Adhi Widyowati
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3394

Abstract

Pajak merupakan salah satu sumber dana pemerintah yang digunakan untuk pembangunan. Pengetahuan tentang perpajakan secara bertahap perlu disebarkan dalam bentuk berbagi pengetahuan. Kegiatan pengabdian ini ditujukan kepada para guru yang tergabung dalam Ikatan Guru 'Aisyiyah Bustanul Athfal Tangsel Tangsel Selatan, mengingat guru memberikan kontribusi terhadap penerimaan pajak khususnya PPH pasal 21..Permasalahan yang muncul adalah kurangnya pengetahuan perpajakan dan kemampuan guru dalam menghitung dan melaporkan PPH Pasal 21 sesuai UU HPP. Kegiatan pengabdian ini dilaksanakan selama satu hari. Materi yang diberikan antara lain cara menghitung tarif PPh Pasal 21 terbaru yang sesuai dengan UU HPP, kategori penghasilan PPh Pasal 21 dan sistem pelaporannya. Metode yang digunakan dalam pengabdian ini adalah metode ceramah, tutorial, praktek dan diskusi. Hasil dari pengabdian ini adalah para guru dapat lebih memahami tentang perpajakan termasuk cara menghitung dan melaporkan PPh Pasal 21 sesuai UU HPP dan akan ada tindak lanjut dari kegiatan ini yaitu memberikan pendampingan secara berkelanjutan. Kata kunci: PPh Pasal 21, UU HPP
Mekanisme Perhitungan dan Pelaporan PPH Pasal 21 (Pada Sekolah TK ABA’Aisyiyah PCA Ciputat Timur Tangerang Selatan) Sri Setia Ningsih; Roosita Meiliani Dewi; Yumniati Agustina; Widyowati, Lestari Adhi
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Januari 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3394

Abstract

Pajak merupakan salah satu sumber dana pemerintah yang digunakan untuk pembangunan. Pengetahuan tentang perpajakan secara bertahap perlu disebarkan dalam bentuk berbagi pengetahuan. Kegiatan pengabdian ini ditujukan kepada para guru yang tergabung dalam Ikatan Guru 'Aisyiyah Bustanul Athfal Tangsel Tangsel Selatan, mengingat guru memberikan kontribusi terhadap penerimaan pajak khususnya PPH pasal 21..Permasalahan yang muncul adalah kurangnya pengetahuan perpajakan dan kemampuan guru dalam menghitung dan melaporkan PPH Pasal 21 sesuai UU HPP. Kegiatan pengabdian ini dilaksanakan selama satu hari. Materi yang diberikan antara lain cara menghitung tarif PPh Pasal 21 terbaru yang sesuai dengan UU HPP, kategori penghasilan PPh Pasal 21 dan sistem pelaporannya. Metode yang digunakan dalam pengabdian ini adalah metode ceramah, tutorial, praktek dan diskusi. Hasil dari pengabdian ini adalah para guru dapat lebih memahami tentang perpajakan termasuk cara menghitung dan melaporkan PPh Pasal 21 sesuai UU HPP dan akan ada tindak lanjut dari kegiatan ini yaitu memberikan pendampingan secara berkelanjutan. Kata kunci: PPh Pasal 21, UU HPP
HOW DOES CARBON EMISSIONS REPORTING INFLUENCE INVESTOR DECISIONS? Widyowati, Lestari Adhi; Jalih, Jara Hardiyanti; Rani, Inta Hartaningtyas
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.14

Abstract

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Co-Authors Aam Aminah Aam Aminah Boy Dorahman Erion Erion Gunawan Raspatty Hardiyanti Jalih, Jara Inta Hartaningtyas Rani Jalih, Jara Hardiyanti Mardiana Mardiana Nur Ramawati Nurwati Nurwati Qadaar, Amiruddin Ramawati, Nur Rani, Inta Hartaningtyas Roosita Meiliani Dewi Roosita Meiliani Dewi Roosita Meliani Sari Yulianti Setia Ningsih, Sri Sihombing, Novfitri Landong Namora Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sri Setianingsih Sri Setianingsih Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina