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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI MBIA Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Inovasi Ekonomi Journal of Community Service and Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Nias Selatan Economics, Business, Accounting & Society Review Jurnal Riset Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi Welfare: Jurnal Pengabdian Masyarakat
Srihastuti, Eni
Universitas Islam Kadiri
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Bhasthiar, Adhik; Srihastuti, Eni; Isnaniati, Siti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.836

Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Nurazzah, Fikriz Ayu; Alfa Niam, Muhammad; Srihastuti, Eni
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.837

Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
Pendampingan Perencanaan Keuangan Demi Kemandirian Finansial di Masa Tua Adilla, Tanaya; Yani, Ahmad; Srihastuti, Eni
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): Welfare : September 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i3.1819

Abstract

Financial planning before retirement is a crucial aspect of preparing for a secure and comfortable retirement. Bank Syariah Indonesia offers the BSI Pra Pensiun Berkah product as a financial solution for customers approaching the retirement phase. This community service activity aims to educate the public, particularly BSI customers, on the importance of pre-retirement financial planning. The method used in this service is service learning and was carried out at Bank Syariah Indonesia KCP Kediri Gudang Garam. The results of the service show that through this financial assistance, the program not only provides beneficial financial solutions but also enhances customers' understanding of the importance of financial literacy and sound retirement planning. Customers and prospective customers are very enthusiastic about participating in the socialization, and some are interested in registering.
Penyusunan Anggaran Operasional Sebagai Alat Bantu Manajemen Untuk Merencanakan Dan Mengendalikan Laba (Studi Kasus di UD. Jati Permei Tarokan Kediri) Hartono, Ralfli Surya; Srihastuti, Eni; Athori, Agus
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11196965

Abstract

Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1526

Abstract

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.
Apakah Green Accounting dan Corporate Governance Berperan dalam Meningkatkan Nilai Perusahaan: Bukti dari Indonesia Ananda Dea Putri Nuritami; Putri Awalina; Eni Srihastuti; Beby Hilda Agustin
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.v11i3.6260

Abstract

Nilai perusahaan menjadi dasar dalam membangun kepercayaan masyarakat terhadap suatu perusahaan. Hal ini sesuai dengan pengelolaan yang optimal maka akan berdampak pada nilai perusahaan. Penelitian ini dilakukan untuk menyelediki lebih lanjut secara empiris apakah green accounting dan corporate governance dapat mempengaruhi nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesaia tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 59 perusahaan yang layak untuk diamati dan diteliti. Penelitian ini merupakan penelitian kuantitatif yang dianalisis menggunakan program spss. Jenis data yang digunakan adalah data sekunder yang berasal dari laporan tahunan perusahaan. Hasil dari penelitian ini yakni green accounting, dewan direksi dan kepemilikan institusional berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris tidak berpengaruh terhadap nilai perusahaan.
Enhancing English and accounting skills through a VOCABING-based technology program for MSMEs in Kediri Angga Prasongko; Eni Srihastuti
Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i2.29488

Abstract

Digital economic transformation which is the impact of technological development changes the perspective of Indonesian on economic behavior. The use of technology in economics activity is increasing nowadays. It impacts on the development of the economic sectors. Macro, Small and Medium Enterprises (MSME) one of the business roles in Indonesia have to do some innovation for its existing in today's trading world.  The strategy that can be implemented for facing that case is by adapting the technology use and enhancing the quality of human resources through increasing competence and skills. Considering that the performance of an organization is determined by the human resources it has.  Community service program through Integrated Training; Vocabulary Building & Accounting (VOCABING)-Based Technology needs to be held for MSMEs in Kediri. These activities include training in English and the Use of Accounting Technology for improving MSMEs skill. it is based on vocabulary mastery which influence the ability to understand the complex information and instructions. The activity held two days series through four steps; planning, implementation, evaluations, and reporting. For proving the training’s goals, it used tests and assessment. The results showed that there was an increase of 12.5% in the final English test score and participants completed the work instruction assessment correctly.
Unveiling the Dynamics of Tax Compliance: The Implementation and Challenges of the Directorate General of Tax Liyonna, Sherin Amirtha; Suaidah, Imarotus; Srihastuti, Eni
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.297

Abstract

Contemporary tax compliance research has increasingly shifted from deterrence-based models toward behavioral frameworks that emphasize psychological, social, and institutional determinants of voluntary compliance. Despite advances in digital tax administration, compliance rates in many developing contexts remain volatile, suggesting that technological modernization alone is insufficient to transform taxpayer behavior. Drawing on the Theory of Planned Behavior (TPB), this study examines how attitudes, subjective norms, and perceived behavioral control interact to shape taxpayers’ compliance intentions and behaviors within the policy implementation context of the Directorate General of Taxes (DGT) in Kediri, Indonesia. Employing a qualitative case study design, data were collected through in-depth interviews with tax officials, individual and corporate taxpayers, and MSME association representatives, complemented by observations and document analysis. The findings reveal that positive compliance intentions emerge from perceived fiscal transparency, reputational pressures within business networks, and improved access to administrative support; however, a persistent intention–behavior gap remains when digital literacy constraints and financial stress undermine perceived behavioral control. The study demonstrates that trust-based compliance requires an integrated intervention framework that simultaneously strengthens institutional legitimacy, social norms, and operational capacity. Theoretically, this research extends TPB by contextualizing its constructs within institutional transformation from sanction-based to trust-based governance. Practically, it provides evidence-based policy recommendations for enhancing long-term voluntary compliance in decentralized tax administrations.
Struktur Modal terhadap Pajak Penghasilan Badan Terutang : Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2020-2024 Della Anggrahini Galuh Lestari; Ahmad Yani; Eni Srihastuti
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3867

Abstract

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.
Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4337

Abstract

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.
Co-Authors Adilla, Tanaya Agus Athori Agus Athori Agustin , Beby Hilda Agustin, Beby Hilda Ahmad Yani ahmad yani Ananda Dea Putri Nuritami Angga Prasongko Anindya Kiara Aisyiya Situsmara Athori, Agus Awalina, Putri Beby Hilda Agustin Bhasthiar, Adhik Bi Rirantri Binti Kholifatul Rosidah Della Anggrahini Galuh Lestari Dewi Laura Fawa’id Dewi Wulandari Dewi Wungkus Antasari Diana Fitria Hermanita Dita Ayu Inka Natalia Erlikawati, Erlikawati Eva Nur Vitasari Fanesa Eris Monica FAUZIYAH Hartono, Ralfli Surya Imarotus Suaidah Imroatus Suaida Ira Yusmita Yulanda Isnaniati, Siti Kasih Rahayu Khasanah Sahara Lembayung Nurkumalasari Liyonna, Sherin Amirtha M Alfa Ni’am Marhaendra Kusuma Miladiah Kusumaningarti Muhammad Alfa Niam Netty Nasifa Aurasari Ninik Anggraini Nisa Mutiara Nurazzah, Fikriz Ayu Puji Rahayu Putri Awalina Riko Cahyo Suntoro Safiara Aura Nadifatus Solikhah Safiara Aura Nadifatus Solikhah Satrio Agung Shelma Adiel Anindya Shieren Novelinda Sinta Puspita Sari Siti Isnaniati Sofyan Hadi Febrianto Sri Luayyi Sri Luayyi Sri Utami, Novi Robin Sulih Tiara Safitri Sulthon Afzani Sulton Afzani Wahyu Hidayatulloh Wahyudi, Moch. Zoan Herlambang Saputra