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Setyawati, Wiwit
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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY, DAN CORPORATE POLITICAL CONNECTIONS TERHADAP AGRESIVITAS PAJAK Gustiawan, Diffa Putri; Setyawati, Wiwit
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 6 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris Corporate Social Responsibility, Inventory Intensity, dan Corporate Political Connections Terhadap Agresivitas Pajak. Penelitian ini menggunakan penelitian kuantitatif dan data yang digunakan adalah data sekunder. Populasi di dalam penelitian ini adalah perusahaan sektor Basic Materials terdaftar di Bursa Efek Indonesia periode 2017 – 2022. Metode penentuan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh sebanyak 20 perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2022. Teknik analisis data yang digunakan yaitu uji statistik deskriptif, uji regresi data panel, uji asumsi klasik, uji hipotesis, dan uji Moderated Regression Analysis (MRA) dengan menggunakan software Eviews versi 9. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility, Inventory Intensity, dan Corporate Political Connections Terhadap Agresivitas Pajak. Corporate Social Responsibility berpengaruh terhadap Agresivitas Pajak, kemudian Inventory Intensity dan Corporate Political Connections tidak berpengaruh terhadap Agresivitas Pajak.
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
Edukasi Sistem Coretax kepada Karyawan PT Nariki Minex Sejati dalam Persiapan Laporan SPT Tahunan Orang Pribadi Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55961

Abstract

The digital transformation implemented by the Directorate General of Taxes through the Coretax Administration System introduces a new paradigm in tax administration, including the provision of pre-populated data for individual annual income tax returns. However, this innovation is not yet fully understood by taxpayers, including employees of PT Nariki Minex Sejati—a mining company with a large workforce. Initial surveys show that more than 75% of employees have never used Coretax and still rely on traditional reporting methods, creating risks of filing errors, data mismatches, and administrative sanctions. This community service program aims to enhance digital tax literacy, particularly understanding pre-populated data and developing the ability to use Coretax independently and accurately. The program was carried out through: (1) needs assessment via interviews, (2) socialization of tax literacy and introduction Coretax system, and (3) simulation of Coretax activation and initial use. Results indicate a 70% increase in participants’ understanding, and all participants successfully completed the activation simulation. In conclusion, strengthening digital tax literacy effectively improves taxpayers’ competencies in using modern tax administration systems. It is recommended that the program be continued through the development of a comprehensive guide for filing individual annual income tax returns and the provision of training materials to support self-directed learning. Keywords: Tax; Coretax, Annual tax return.
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