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All Journal KEUNIS Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Publika Jurnal Disrupsi Bisnis Educoretax PENGABDIAN SOSIAL Journal of Artificial Intelligence and Digital Business Realible Accounting Journal
Hidayati, Wahyu Nurul
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN INTENSITAS MODAL, TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2022) Alya Lutfia; Hidayati, Wahyu Nurul
Realible Accounting Journal Vol. 4 No. 1 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.864

Abstract

Pajak berpotensi mengurangi laba bersih suatu perusahaan, maka manajemen termotivasi untuk mengurangi kewajiban perpajakan perusahaan sehingga manajemen termotivasi untuk mengurangi beban pajak perusahaan harus dibayarkan oleh perusahaan semaksimal mungkin. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Financial Distress dan Intensitas Modal terhadap Agresivitas Pajak dengan Kinerja Keuangan sebagai Variabel Moderasi pada perusahaan Perbankan periode 2018-2021. Jenis Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa efek Indonesia (BEI) dan web masing-masing perusahaan dan teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan E-views versi 12. Penelitian ini dilakukan pada perusahaan Perbankan. Teknik sampling data menggunakan purposive sampling, yang dijadikan sampel penelitian adalah 20 perusahaan dengan pengamatan selama 5 tahun 2018-2022. Berdasarkan metode pusposive sampling, total sampel yang didapatkan adalah 100 data. Hasil penelitian menunjukkan secara simultan Ukuran Perusahaan, Financial Distress dan Intensitas Modal berpengaruh terhadap Agresivitas Pajak.
STRATEGI LAPORAN KEUANGAN UMKM TANGERANG SELATAN MELALUI SI-APIK Sanulika, Aris; Hidayati, Wahyu Nurul; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i1.9817

Abstract

ABSTRACT The community service activity aims to assist UMKM in overcoming problems with recording financial statements. As for the form of activities in the implementation of community service with the theme of financial accounting. The results of the PKM implementation were to add to their knowledge in the field of accounting and financial statement. South Tangerang UMKM participants were very enthusiastic about the material they got from Pamulang University accounting lecturers. Participants could immediately practice bookkeeping through the SI-APIK application. The response of the participants was very good and happy because it was greatly helped in learning about financial recording. The importance of managing the financial aspects of the business makes UMKM aware that income must be rotated so that the business continues. PKM activities should be encouraged and made as attractive as possible in order to attract more UMKM participants in South Tangerang, to expand the coverage of the material area so that participants can gain more insight. Keywords: Financial Statement, SI-APIK, UMKM. ABSTRAK Tujuan kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Hasil pelaksanaan PKM adalah menambah ilmu mereka di bidang akuntansi, pencatatan keuangan.Para peserta UMKM Tangerang Selatan yang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK. Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terus maju. Kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Kata Kunci: Laporan Keuangan, SI-APIK, UMKM.
BIMBINGAN SPT OP PADA UMKM RPM Hidayati, Wahyu Nurul; Sanulika, Aris; Tofiq, Tri Agung; Ambarwati, Ambarwati
Jurnal Pengabdian Sosial Vol 1 No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i2.12978

Abstract

Abstract One form of obedience in paying taxes is to have a NPWP and tax report. The purpose of this community service activity is to provide understanding to businessmen or UMKM in Karawaci. This activity explains the tax problems in their business. The results of this activity are first, businessmen have increased understanding of the procedures for submitting e-fin application forms. Second, the businessmen being able to register and activate e-filling accounts in reporting PPh OP 1770s. Third, the businessmen being able to apply online SPT filling in e-filling, so that business actors can carry out PPh 1770s reporting through e-filling. This community service activity can improve the community values in tax accounting (economics). The socialization of the annual SPT PPh OP 1770s reporting through e-filing received a positive response for businessmen. Businessmen or UMKM also get new insights regarding tax reporting, so they can become good citizens. They can doing their tax obligations. Keywords: E-filing, SPT Tahunan, PPh OP, and Tax Report.  Abstrak Salah satu bentuk ketaatan dalam membayar pajak adalah dengan memiliki NPWP dan melapor SPT setiap tahunnya. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pemahaman kepada para pelaku usaha atau UMKM di Karawaci mengenai permasalahan perpajakan yang mereka hadapi, Hasil dari kegiatan ini adalah pertama, para pelaku usaha mengalami peningkatan pemahaman tata cara pengajuan formulir permohonan e-fin. Kedua, pelaku usaha mampu melakukan registrasi serta mengaktivasi akun e-filling dalam pelaporan PPh OP 1770s. Ketiga, pelaku usaha mampu menerapkan pengisian SPT online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan pelaporan PPh 1770s melalui e-filling. Kegiatan Pengabdian Kepada Masyarakat ini dapat meningkatkan tatanan nilai masyarakat dibidang ilmu akuntansi perpajakan (ekonomi). Sosialisasi pelaporan SPT tahunan PPh OP 1770s melalui e-filing mendapat respon positif bagi pelaku usaha. Pelaku usaha atau UMKM juga mendapat wawasan baru mengenai pelaporan perpajakan, sehingga mereka dapat menjadi warga negara yang baik yaitu melaksanakan kewajiban perpajakannya. Kata Kunci: E-filing, SPT Tahunan, PPh OP, dan Perpajakan
PENGARUH ESG, CAPITAL INTENSITY DAN THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK Wardani, Ruly Alifah; Hidayati, Wahyu Nurul
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.927

Abstract

Abstrak The government's goal of maximizing tax sector revenue is at odds with the company's goal of maximizing its profits. This research aims to prove the effect of ESG, Capital Intensity, and Thin Capitalization on Tax Aggressiveness with an empirical study of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2018-2022. The method used is a quantitative method. The population of this study is LQ-45 sector companies listed on the Indonesia Stock Exchange. The collection method used in this study is purposive sampling. With the purposive sampling method, the number of companies sampled was 6 (six) companies out of 45 companies with an observation period of 5 (five) years, namely 2018 to 2022. The results of the t-hypothesis test study obtained that ESG had no significant effect on tax aggressiveness. Capital intensity has no significant effect on tax aggressiveness. Thin capitalization has a significant effect on tax aggressiveness. there is a significant simultaneous influence between ESG, capital intensity, and thin capitalization on tax aggressiveness in LQ-45 companies in 2018-2022. Kata kunci: ESG, Capital Intensity, Thin Capitalization and Tax Aggressiveness
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Halimah, Imar; Hidayati, Wahyu Nurul
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1200

Abstract

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.
Pengaruh Akuntansi Lingkungan dan Tanggung Jawab Sosial Terhadap Kinerja Keuangan Perusahaan Tsaniyah, Salsabila; Hidayati, Wahyu Nurul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2210

Abstract

This study aims to determine the effect of environmental accounting and social responsibility on corporate financial performance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange in 2020-2024. The sample selection technique used purposive sampling and data processing using E-views 12 as a test tool. The population in this study were Consumer Non- Cyclicals companies listed on the Indonesia Stock Exchange in 2020-2024, totaling 125 companies. The sample of this study amounted to 12 companies. This type of research is research with a quantitative approach. The analysis method used is panel data regression analysis. The results of the study simultaneously show that environmental accounting and social responsibility had significant effect on the company's financial performance, while environmental accounting had significant effect on the company's financial performance, and social responsibility did not have any significant effect on the company's financial performance in increasing company value in the consumer non-cyclicals sector.
The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness Novitasari, Desi; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p261-271

Abstract

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.
Capital Intensity, Deferred Tax Expense, Company Size, Sales Growth and Tax Aggressiveness Aprida, Aprida; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p198-208

Abstract

This study analyses the effect of Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth on Tax Aggressiveness. The independent variables used in this research are capital intensity, deferred tax expense, company size and sales growth. The dependent variable used is Tax Aggressiveness. The population of this study is non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data source used in this study is secondary data in the form of published company financial reports. This study used a quantitative method with sampling carried out using a purposive sampling method. The number of companies sampled in this study was 10 (ten). Data processing uses E-Views 9 (nine). The results of this study show that Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth do not affect Tax Aggressiveness. The difference between this research and previous research is that the year of research in this study is the year used in the last year. Besides that, the sector studied in this study differs from previous studies.
Deferred Tax Expense, Sales Growth, Capital Intensity, Transfer Pricing and Tax Avoidance Apriliani, Shanda; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p179-190

Abstract

This study aims to examine the effect of deferred tax expense, sales growth, capital intensity, and transfer pricing on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange from 2016-2022. This method of research is quantitative research. The number of samples used in this study amounted to 49 companies from 7 companies in the energy sector, obtained using purposive sampling based on predetermined criteria. The data is secondary data, which audited financial statements for the 2016-2022 period obtained through the official website of the Indonesia Stock Exchange. The data analysis techniques used are descriptive statistics and panel data regression analysis using the Eviews 9 application software. The resulting study reveals that deferred tax expense partially affects tax avoidance, sales growth partially affects tax avoidance, capital intensity partially does not, and transfer pricing partially does not affect tax avoidance. Meanwhile, deferred tax expense, sales growth, capital intensity, and transfer pricing simultaneously affect tax avoidance.
Co-Authors Alya Lutfia Ambarwati Aprida, Aprida Apriliani, Shanda Halimah, Imar NOVITASARI, DESI Prindiaznova Putri, Cindy Sanulika, Aris Tofiq, Tri Agung Tsaniyah, Salsabila Wardani, Ruly Alifah