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All Journal GEMA EKONOMI Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Multidisiplin Sahombu Kultura: Jurnal Ilmu Sosial dan Humaniora IJMA Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Setyawati, Wiwit
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING Azzahra, Fika; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6347

Abstract

This research was conducted to determine the influence of perceived convenience, perceived usefulness, and security and confidentiality on individual taxpayers' interest in using E-Filing. The research method used is a quantitative method. The object of the research is individual taxpayers at Pamulang University, specifically the Undergraduate Accounting Study Program, semesters 1 to 8. The population of this research was 6,617 students in November 2023 using the Accidental Sampling sampling technique. The data collection methods used are descriptive analysis, validity test, reliability test, classic assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear analysis, hypothesis testing (f test, t test, and coefficient of determination test) with the help of SPSS software version 25. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality simultaneously influence the Interest of Individual Taxpayers in Using E-Filing. The results of this research show that Perception of Convenience, Perception of Usefulness, and Security and Confidentiality partially influence the Interest of Individual Taxpayers in Using E-Filing.
PENGARUH UKURAN PERUSAHAAN, TAX PLANNING DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Nugraha, Dwiky Ramdan; Setyawati, Wiwit
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).%p

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Ukuran Perusahaan, Tax Planning Dan Good Corporate Governance Terhadap Manajemen Laba. Penelitian ini menggunakan jenis penelitian kuantitatif, dengan jenis data sekunder. Sumber data penelitian diperoleh dari perusahaan sektor consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun dengan periode antara tahun 2018-2022. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling sehingga sampel yang didapatkan dengan metode tersebut adalah 13 perusahaan. Hasil penelitian ini secara simultan menunjukan bahwa variabel Ukuran Perusahaan, Tax Planning, dan Dan Good Corporate Governance yang diproksikan dengan kepemilikan institusional dan kepemilikan manajerial berpengaruh secara bersama – sama berpengaruh terhadap manajemen laba. Hasil Penelitian secara parsial variabel Ukuran Perusahaan, Tax Planning (Perencanaan Pajak), dan Kepemilikan Manajerial Berpengaruh Negatif Signifikan Terhadap Manajemen Laba. Sedangkan variabel Kepemilikan Institusional berpengaruh Positif Signifikan Terhadap Manajemen Laba.
Pengaruh Konservatisme Akuntansi, Inventory Intensity dan Sales Growth terhadap Tax Avoidance Maharani, Sheli; Setyawati, Wiwit
ARZUSIN Vol 4 No 6 (2024): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v4i6.4085

Abstract

The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all companies Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has no. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.
PENGARUH FIRM SIZE, SALES GROWTH DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Sari, Melda; Setyawati, Wiwit
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.200

Abstract

This research aims to analyze the influence of Firm Size, Sales Growth, Transfer Pricing on Tax Avoidance. This research was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the period2019 to 2023, consisting of 90 data.The sample was taken using a purposive sampling technique, resulting in a sample of 18 companies with observations for 5 (five) years. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. .The test tool used is the EViews 12 program. Based on the results of hypothesis testing, it is shown that Firm Size, Sales Growth, Transfer Pricing simultaneously have a significant influence on Tax Avoidance. .partially, only Firm Size has a significant influence on Tax Avoidance, while Sales Growth and Transfer Pricing do not have a significant influence on Tax Avoidance.
Financial Distress , Kebijakan Utang, Political Cost Dan Konflik Kepentingan Terhadap Prudence Dimoderasi Litigation Risk Astriani Aprilia, Erika; Setyawati, Wiwit
GEMA EKONOMI Vol 11 No 3 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan mengetahui gambaran prudence akuntansi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Variabel independen penelitian yaitu financial distress, kebijakan utang, political cost dan konflik kepentingan, sedangkan variabel dependen yaitu prudence. Sampel diambil melalui purposive sampling, sehingga didapatkan sejumlah 16 perusahaan. Teknik analisis data memakai moderrated regrated analysis data panel Random Effect Model. Hasil dari penelitian ini yaitu financial distress, kebijakan utang, political cost dan konflik kepentingan secara bersama-sama berpengaruh secara signifikan terhadap prudence. Secara kebijakan utang dan political cost parsial berpengaruh terhadap prudence, financial distress dan konflik kepentingan tidak berpengaruh terhadap prudence. Litigation risk memoderasi pengaruh kebijakan utang terhadap prudence. Litigation risk tidak dapat memoderasi pengaruh financial distress, political cost dan konflik kepentingan terhadap prudence
Menumbuhkan Nilai Kewirausahaan melalui Kegiatan Market Day Setyawati, Wiwit; Aprilia, Erika Astriani; Syifa, Ahmad
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31738

Abstract

This community service (PKM) is in collaboration with SMP Islam Al-Azhar 25 South Tangerang. The purpose of conducting PKM activities is to provide understanding and direction to students of SMP Al-Azhar 25 South Tangerang about the importance of Growing entrepreneurship value through market day activities. The target audience for this PKM activity is the students, the total number of participants is 26 people with the activity scheduled for May 10, 2023. The methods used in this PKM are counseling or lectures, tutorials, discussions, and mentoring. The results of the PKM activities obtained data that market day activities have shown an increase in entrepreneurship values in the school. It is hoped that this PKM can be useful for many parties, especially for students of SMP Islam Al-Azhar 25 Middle School, South Tangerang.
Analysis of Factors Influencing Tax Avoidance in Energy Sector Companies Listed on the Indonesia Stock Exchange Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance in the energy sector has become a pressing issue due to its substantial impact on state revenues and the public’s trust in the tax system. In Indonesia, this concern is heightened by the sector’s strategic role in the national economy and its frequent involvement in aggressive tax planning practices, which, while legal, often undermine the spirit of tax regulations. This study investigates the factors influencing tax avoidance practices in companies operating within the energy sector and listed on the Indonesia Stock Exchange. The research focuses on three independent variables: company risk, capital intensity, and sales growth. Employing a quantitative associative method, the study utilizes secondary data collected from annual financial reports and applies panel data regression analysis using statistical software. The sampling was conducted through a purposive approach to ensure relevance and data consistency. The findings reveal that, collectively, the three variables have a significant impact on tax avoidance. However, on an individual basis, company risk and sales growth do not show a significant effect, whereas capital intensity demonstrates a significant negative influence on tax avoidance behavior. These results suggest that investment in fixed assets plays a vital role in reducing tax burdens legally. This research provides empirical evidence supporting the relevance of financial structure in understanding corporate tax planning within a regulated environment.
PENGARUH CAPITAL INTENSITY, FINANCIAL PERFORMANCE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Siregar, Desi; Setyawati, Wiwit
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.305

Abstract

This study aims to analyze the influence of capital intensity, financial performance and transfer pricing on tax avoidance This research was conducted on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, consisting of 125 data. The sample was taken using the purposive sampling technique, resulting in a sample of 23 companies with observation for 5 (five) years. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. The test tool used is the E-Views 12 version program. Based on the results of hypothesis testing, it is shown that capital intensity, financial performance and transfer pricing simultaneously have a significant influence on tax avoidance. Partially, only financial performance does not have a significant influence on the on tax avoidance, while capital intensity and transfer pricing have a significant influence on tax avoidance.
PENGARUH KONSERVATISME AKUNTANSI, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Sheli Maharani; Setyawati, Wiwit
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.6807

Abstract

The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has No. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.
Pengenalan Aspek Perpajakan Yayasan Setyawati, Wiwit; Aprilia, Erika Astriani; Barli, Harry
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i1.38486

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk menyiapkan pengurus Yayasan Raudlatul Makfufin Tangsel untuk bisa secara mandiri menyusun dan memenuhi kewajiban perpajakannya sesuai dengan ketentuan perpajakan yang berlaku di Indonesia. Berdasarkan hasil observasi pengurus yayasan beserta bagian keuangan belum memiliki pengetahuan yang cukup seputar ketentuan perpajakan yayasan. Target dari pengabdian ini adalah seluruh pengurus dan bagian keuangan memahami hak dan kewajiban pajaknya. Hasil dari Pengabdian Kepada Masyarakat ini terbukti bahwa Yayasan Raudlatul Makfufin telah melaksanakan kewajiban perpajakannya dan terus berupaya untuk meningkatkan pengetahuan pajak dalam rangka tertib administrasi perpajakan.
Co-Authors Akhsani, Novi Aprilia, Erika Astriani Astriani Aprilia, Erika Azzahra, Fika Barli, Harry Gustiawan, Diffa Putri Maharani, Sheli Melda Sari Nugraha, Dwiky Ramdan Nurbaeti Nurbaeti Sheli Maharani Siregar, Desi Syifa, Ahmad