Article Per Year (5 Year)
p-Index From 2021 - 2026
5.993
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Wulandari, Dian Sulistyorini
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Edukasi Pajak Berbasis Praktik untuk UMKM: Efektivitas Pendampingan dalam Penghitungan dan Pelaporan PPh dan PPN Wibowo, Edi Tri; Widati, Sindik; Wulandari, Dian Sulistyorini; Putri, Shafa Amelia
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.860

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam pertumbuhan ekonomi, tetapi masih menghadapi kendala dalam memahami dan melaksanakan kewajiban perpajakan, terutama terkait dengan penghitungan dan pelaporan Pajak Penghasilan (PPh) serta Pajak Pertambahan Nilai (PPN). Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan pajak pelaku UMKM di Cikarang Pusat melalui pendampingan dan edukasi berbasis praktik. Metode yang digunakan dalam kegiatan ini meliputi observasi, kuesioner, wawancara, serta pelatihan langsung dalam pengisian dan pelaporan pajak. Evaluasi dilakukan dengan membandingkan tingkat pemahaman dan kepatuhan peserta sebelum dan setelah pendampingan. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman perpajakan, dengan rata-rata kenaikan skor sebesar 30%. Selain itu, kepatuhan dalam aspek pengisian SPT dan ketepatan waktu pelaporan pajak meningkat lebih dari 40%. Kesimpulan dari kegiatan ini adalah bahwa pendampingan berbasis praktik langsung lebih efektif dalam meningkatkan pemahaman dan kepatuhan pajak dibandingkan dengan metode penyuluhan konvensional. Program serupa direkomendasikan untuk diterapkan secara lebih luas dengan pendekatan yang lebih berkelanjutan guna mendukung kepatuhan pajak UMKM secara jangka panjang. Temuan ini menegaskan bahwa penguatan kapasitas perpajakan UMKM melalui model pendampingan praktis memiliki potensi signifikan dalam mendukung transformasi fiskal dan pengembangan UMKM di tingkat nasional.
Model Pendampingan UMKM dalam Meningkatkan Kepatuhan Pajak melalui Optimalisasi Pencatatan Keuangan Permatasari, Maulina Dyah; Fuadi, Agus; Wulandari, Dian Sulistyorini; Apriliani, Fany
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.861

Abstract

UMKM memiliki peran penting dalam perekonomian nasional, tetapi masih menghadapi tantangan dalam pencatatan keuangan yang akurat dan kepatuhan terhadap peraturan perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan praktik pencatatan keuangan bagi UMKM di Cikarang Pusat guna meningkatkan kepatuhan perpajakan. Metode yang digunakan adalah pelatihan dan pendampingan langsung kepada sembilan UMKM, dengan teknik pengumpulan data melalui observasi, wawancara, kuesioner, dan dokumentasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam pencatatan keuangan dan penggunaan metode pencatatan yang lebih sistematis. Selain itu, terjadi peningkatan kepatuhan dalam pelaporan pajak setelah mengikuti pelatihan. Meskipun terdapat kendala dalam adopsi teknologi akuntansi digital, pendampingan yang diberikan berhasil membantu peserta dalam memahami pentingnya pencatatan keuangan yang akurat. Kesimpulannya, optimalisasi pencatatan keuangan berkontribusi terhadap peningkatan kepatuhan perpajakan UMKM, namun perlu didukung dengan edukasi yang berkelanjutan dan sosialisasi peraturan perpajakan yang lebih intensif agar dampaknya lebih luas dan berkelanjutan. Program ini juga memiliki kontribusi jangka panjang dalam membentuk kebiasaan tata kelola keuangan yang lebih tertib, yang pada akhirnya memperkuat daya saing dan ketahanan usaha UMKM dalam menghadapi dinamika ekonomi nasional.
Pemberdayaan UMKM melalui Literasi Akuntansi dan Pajak untuk Penguatan Legalitas Usaha Widati, Sindik; Yulianti, Vista; Wulandari, Dian Sulistyorini; Pratama, Angga Deni
Lentera Pengabdian Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i02.863

Abstract

Rendahnya literasi akuntansi dan pajak menjadi salah satu kendala utama yang dihadapi oleh pelaku usaha mikro, kecil, dan menengah dalam mengelola keuangan serta memenuhi kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam pencatatan keuangan serta kepatuhan pajak guna mendorong legalitas usaha. Pengabdian ini dilaksanakan di salah satu rumah pelaku usaha di Tambun Selatan pada tanggal 7 Maret 2025, dengan metode pelatihan dan pendampingan langsung kepada 10 pelaku usaha yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui observasi, wawancara, dan kuesioner, kemudian dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menyusun pencatatan keuangan sederhana serta kesadaran terhadap kewajiban perpajakan. Setelah pelatihan, sebagian besar peserta mulai melakukan pencatatan keuangan secara sistematis dan mengurus Nomor Pokok Wajib Pajak (NPWP). Namun, masih terdapat kendala dalam penggunaan aplikasi akuntansi digital karena keterbatasan pemahaman teknologi. Program ini juga mendorong peningkatan kesadaran peserta terhadap pentingnya legalitas usaha sebagai bagian dari tata kelola yang akuntabel dan transparan. Kesimpulannya, pelatihan ini berkontribusi positif dalam meningkatkan literasi akuntansi dan pajak, tetapi diperlukan pendampingan lanjutan untuk memastikan penerapan yang berkelanjutan.
Decoding Stock Price Movements: How Net Profit Margin and Debt-to-Equity Ratio Drive Value, with Earnings per Share as the Game-Changer Muslim, Ahmad Bukhori; Wulandari, Dian Sulistyorini; Rusyidi, Rahimi Annisa Sanjo
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.12049

Abstract

This research investigates the relationships between Net Profit Margin (NPM), Debt-to-Equity Ratio (DER), Earnings per Share (EPS), and stock prices within the context of the Indonesian stock market. Utilizing a quantitative analysis approach, the study employs panel data regression to assess the statistical significance of these financial metrics on stock valuations. The findings reveal that NPM has a meaningful and statistically significant positive impact on stock prices, indicating that higher profit margins are associated with increased investor confidence and market valuation. Conversely, the results show that DER does not significantly influence stock prices, suggesting that investors may perceive high debt levels as a risk that diminishes stock value. Furthermore, the study finds that EPS does not moderate the relationship between NPM and stock prices, nor does it strengthen the effect of DER on stock valuations. These conclusions contribute to understanding financial determinants in stock price movements, emphasizing the importance of profit margins while highlighting the limited role of leverage and earnings per share in this context. The research provides recommendations for investors and corporate managers and suggests avenues for future studies, including broader geographic comparisons and integrating qualitative factors into stock valuation analysis.
Scaling Up Tax Strategies: Investigating the Moderating Effect of Leverage on Firm Size, Asset Intensity, and Tax Management Triwibowo, Edi; Wulandari, Dian Sulistyorini; Sari, Ratna Kartika
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.12089

Abstract

This study examines the relationships between firm size, asset intensity, leverage, and tax management in Indonesian manufacturing companies. Utilizing a panel data approach from 2020 to 2022, the research finds that firm size and asset intensity significantly influence tax management practices, highlighting larger firms' advantages in implementing effective tax strategies. Conversely, leverage does not significantly mediate the relationship between firm size or asset intensity and tax management. These findings suggest that while asset intensity provides firms with opportunities to optimize tax deductions, the impact of leverage on tax management strategies is limited. The research underscores the importance of understanding these dynamics for business leaders aiming to enhance tax efficiency and compliance. Additionally, the study provides practical recommendations for firms and policymakers to improve tax management practices in the manufacturing sector. Overall, the research contributes valuable insights into the factors affecting corporate tax strategies in Indonesia.
Enhancing Corporate Integrity: Profitability, Transfer Pricing, and Tax Avoidance with the Role of Bonus Mechanisms and Stewardship Theory Wulandari, Dian Sulistyorini; Yulianti, Vista; Fuadi, Agus
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11053

Abstract

This study examines the effect of transfer pricing and bonus mechanisms on tax avoidance. It tests profitability as a moderating variable in multinational companies. Grounded in Stewardship Theory, the research explores whether managerial incentives and corporate profitability influence firms’ tax behavior. It emphasizes the balance between financial performance and ethical tax practices. A quantitative approach was used with secondary data from the financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample was selected through purposive sampling, consisting of 21 companies. Panel data regression analysis was conducted using the Ordinary Least Squares (OLS) method, supported by Chow, Hausman, and Lagrange Multiplier (LM) tests to determine the most appropriate model. The results show that both transfer pricing and bonus mechanisms have a significant positive effect on tax avoidance. This indicates that multinational firms use intra-group transactions and performance-based incentives to minimize tax burdens. However, profitability does not significantly moderate these relationships. This suggests that firm performance alone does not weaken or strengthen the impact of transfer pricing and bonus mechanisms on tax avoidance. These findings contribute to the literature on corporate governance and tax planning by providing empirical evidence on the interplay between managerial incentives, profitability, and ethical financial behavior. The research offers valuable implications for policymakers and companies in developing responsible compensation systems and regulatory frameworks to curb aggressive tax practices.
Board Dynamics and Tax Aggressiveness: Unveiling the Power of Gender Diversity Wulandari, Dian Sulistyorini; Widati, Sindik; Diyah Permatasari, Maulina
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12700

Abstract

This study examines the influence of the board of directors and independent commissioners on corporate tax aggressiveness, with gender diversity considered as a moderating variable. The research aims to determine whether board structure affects corporate tax strategies and whether the presence of female board members strengthens or weakens these relationships. A quantitative approach is employed using panel data regression analysis based on a sample of publicly listed companies. Data are collected from corporate financial reports and governance disclosures. Several model selection procedures are applied to identify the most appropriate regression model, followed by hypothesis testing using panel data estimation techniques. The findings indicate that the board of directors does not have a significant effect on tax aggressiveness, suggesting that board size alone does not determine corporate tax planning decisions. In contrast, independent commissioners show a significant positive effect on tax aggressiveness, implying that their presence may be associated with more aggressive tax strategies rather than stronger oversight. Furthermore, gender diversity does not moderate the relationship between either the board of directors or independent commissioners and tax aggressiveness, indicating that female representation on the board does not significantly influence corporate tax behavior. These results suggest that regulatory bodies need to strengthen governance mechanisms to ensure that independent commissioners effectively perform their monitoring role. Companies are encouraged to emphasize board competence and expertise rather than relying solely on structural characteristics such as size or gender composition. Greater transparency in corporate tax practices is also recommended for investors and stakeholders. This study contributes to the literature by highlighting the limited role of board size and gender diversity in tax decision-making, while indicating that independent commissioners may not always function as effective governance mechanisms in reducing tax aggressiveness.
Co-Authors Ahmad Bukhori Muslim Alfansyah, Putri Edelweis Aprilia Balqis, Hera Afifah Bastanta, Andreas Riski Devarianti, Yusnia Diyah Permatasari, Maulina Djatnicka, Erlina Djatnicka, Erlina W Djatnicka, Erlina Widayanti Elsye Fatmawati Fany Apriliani Fuadi, Agus Hasanah, Yunisa Amardhea Heriyanti, Sinta Sundari Karomah, Laelatul Kuwat Riyanto Lestari, Rindah Putri Lisa Kustina Loka, Sedayu Puspapita Lutfi, Adilista Puspa Aliya Lyzen, Muhamad Andre Hafidz Maryadi, Adi Muiz, Najmi Tsania El Nataliana Bebasari Neng Asiah, Neng Nining Yuningsih Nurastuti, Preatmi Octavia, Winna Rahma Octavia, Yessa Oktaviano, Benny Parulian, Parulian Pasha, Revina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Purnomo, Grenda Galih Putri, Shafa Amelia Rachman, Mutiara Arvia Rahman , Ibra Fatur Rahman, Ibra Fatur Ratna Kartika Sari Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Rusyidi, Rahimi Annisa Sanjo Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sabila, Putri Amalin Saputra, Ilham Dwi Setyawan, Wisnu Sunita Dasman Suwandi Suwandi Tan, Emmelia Triwibowo, Edi Wibowo, Edi Tri Widati, Sindik WIDIASTUTI - Widiyaningsih, Widiyaningsih Widyaningsih, Winda Wiryawan, Tri Wahyu Wulandari , Tirin Wulandari, Tirin Yulianti, Vista