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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Dimensi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi Barelang Nusantara Science and Technology Proceedings KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Jurnal Perpajakan dan Keuangan Publik
Widodo, Ulfa Puspa Wanti
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Analisis Perbandingan PP 23 Tahun 2018 dan PP 55 Tahun 2022 Pada Wajib Pajak Dengan Peredaran Bruto Tertentu Pada UMKM Wuri, Titiyoni Abdyan; Widodo, Ulfa Puspa Wanti
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.33671

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memberikan kontribusi yang cukup besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Selain itu, pandemi Covid-19 juga berdampak pada menurunnya pendapatan UMKM. Hal-hal inilah yang menjadi dasar oleh otoritas pajak di Indonesia dalam menentukan besaran pajak penghasilan bagi UMKM yang omzetnya tidak lebih dari Rp4.800.000.000. Namun terdapat perbandingan regulasi yang mengatur besaran tarif pajak bagi UMKM. Maka artikel ini bertujuan untuk menganalisis adanya perbandingan PP Nomor 23 Tahun 2018 dan PP Nomor 55 Tahun 2022. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Jadi hasilnya menyatakan bahwa perbandingan tersebut hanya mencakup aspek subjek pajak, pengecualian subjek pajak, batasan peredaran yang tidak dikenakan pajak penghasilan dan batasan waktu. Perbandingan yang paling berdampak terhadap keberlangsungan UMKM adalah penghasilan bruto sampai dengan Rp500.000.000 tidak dikenakan pajak penghasilan. Adanya perbandingan tersebut dapat diartikan bahwa pemerintah sedang melakukan perbaikan terkait pengenaan pajak penghasilan bagi UMKM. Hal ini dilakukan untuk menciptakan keseimbangan antara pembayaran kena pajak dan penghasilan.
PENERAPAN PERHITUNGAN PPH 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 PADA PEGAWAI TETAP PT X Rachman, Gilang Fachrizal; Widodo, Ulfa Puspa Wanti
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.33-41

Abstract

In 2021, Indonesia is affected by Covid-19. With this outbreak, the economic sector experienced a significant impact. The government's role in dealing with this outbreak’s impact ischanging Law (UU) No. 36 of 2008 to Law No. 7 of 2021. This change in law has caused the tariff layer on PPh 21 to change, which was originally a 5% rate imposed on taxpayers' taxes with an income of IDR 50 million and becomes 5% for taxpayers with an income of IDR 60 million. In addition, this law has an additional tariff, whereby taxpayers with income above Rp. 500 million are subject to a rate of 30%, so income above Rp. 5 billion is subject to a rate of 35%. This study aims to find out the application of PPH 21 calculations based on Law Number 7 of 2021 on PT X employees. The method used in this study uses a descriptive qualitative method. The results of the study stated that the PPh 21 calcula-tion carried out by PT X was following the provisions stipulated in Law Number 7 of 2021.
Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
TURNOVER INTENTION IN BANK EMPLOYEES: THE MEDIATING ROLE OF JOB SATISFACTION Kirana, Nanda Wahyu Indah; Sunani, Avi; Widodo, Ulfa Puspa Wanti; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5751

Abstract

The current study dealt with the work environment, job competence, and job satisfaction effect as potential determinants of the turnover intention of banking employees in Indonesia. Using the structural equation model, data were collected and analyzed from a final sample of 253 bank employees of Indonesian banking. The results show that the work environment in the baking industry and job competency play a critical role in preventing turnover intention. Moreover, job satisfaction plays an influential role in mediating the work environment in preventing turnover. Thus, stakeholders of the banking industries can improve the work environment and the level of employee competence to minimize the level of turnover intention. The implications of these findings are of practical significance for policymakers in the banking industry, as they provide insights on how to effectively reduce employee turnover rates inside their organizations.
MENGANALISIS KUALITAS LAPORAN KEUANGAN: PERAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Dewanti, Felicia Rahma; Ratnawati, Dyah; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2455

Abstract

ABSTRAKSurvei yang dilakukan oleh ACGA menunjukkan perusahaan kurang dalam memerhatikan sistem corporate governancenya sehingga kualitas laporan keuangan yang dihasilkan pun cenderung rendah. Pada kenyataannya, perusahaan yang kerap tidak memerhatikan kualitas laporan keuangan ditunjukkan dengan maraknya kecurangan pada kualitas laporan keuangan beberapa tahun terakhir. Banyaknya faktor termasuk faktor internal memengaruhi kualitas laporan keuangan yang akan digunakan. Studi ini menganalisis hubungan antara corporate governance yang diproksikan menjadi lima komponen, yaitu kepemilikan institusional, kepemilikan manajerial, dewan direksi, dewan komisaris, dan komite audit dengan tambahan faktor internal lain yaitu ukuran perusahaan. Studi ini bertujuan untuk menguji dampak yang terjadi pada kualitas laporan keuangan jika dipengaruhi oleh corporate governance dan ukuran perusahaan. Dengan perusahaan bidang energi di BEI periode 2021-2023 sebagai sampel dan menggunakan laporan keuangan dan laporan tahunan sebagai data sekunder. Purposive sampling digunakan dalam teknik penelitian ini dan ditemui 99 sampel. Metode kuantitatif sebagai metode penelitian dan analisis regresi linear berganda digunakan sebagai media uji hipotesi. Studi ini menghasilkan bahwa kepemilikan institusional dan ukuran perusahaan berpengaruh. Sedangkan, kepemilikan manajerial, dewan direksi, dewan komisaris dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. ABSTRACTA survey conducted by ACGA shows that companies pay little attention to their corporate governance systems, resulting in low-quality financial reports. In fact, companies that often neglect the quality of their financial reports are prone to fraud, as evidenced by the prevalence of fraud in financial reports in recent years. Many factors, including internal factors, influence the quality of financial reports that will be used. This study analyzes the relationship between corporate governance, which is proxied by five components, namely institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee, with an additional internal factor, namely company size. This study aims to examine the impact on the quality of financial reports when influenced by corporate governance and company size. The study uses energy companies listed on the IDX from 2021 to 2023 as the sample and employs financial statements and annual reports as secondary data. Purposive sampling was used in this research technique, yielding 99 samples. A quantitative research method and multiple linear regression analysis were employed as the hypothesis testing tools. The study found that institutional ownership and company size have an impact. However, managerial ownership, the board of directors, the board of commissioners, and the audit committee do not affect financial statement quality.
PERAN STRATEGIS PROFITABILITAS DALAM MEMEDIASI PENGARUH GCG, CSR, DAN MODAL INTELEKTUAL PADA NILAI PERUSAHAAN Aini, Septina Nur; Haryati, Tantina; Widodo, Ulfa Puspa Wanti
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2462

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh fenomena penurunan nilai perusahaan pada sektor pertambangan di Indonesia selama 2021–2023, yang tercermin dari menurunnya rasio Tobin’s Q dan kepercayaan investor terhadap prospek perusahaan. Tujuan penelitian ini yaitu menganalisis dampak Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), dan modal intelektual pada nilai perusahaan dengan profitabilitas sebagai variabel intervening. Sampel penelitian terdiri dari 69 perusahaan pertambangan yang terdaftar di BEI, dengan data laporan tahunan serta keberlanjutan tahun 2021–2023. Analisis dilakukan menggunakan SEM-PLS. Hasil penelitian membuktikan bahwa GCG serta modal intelektual berdampak positif serta signifikan pada profitabilitas, sedangkan CSR tidak berdampak signifikan. Profitabilitas berdampak signifikan pada nilai perusahaan, namun tidak memediasi dampak GCG, CSR, maupun modal intelektual pada nilai perusahaan. Temuan itu membuktikan bahwa peningkatan kinerja keuangan melalui tata kelola perusahaan yang baik dan pengelolaan modal intelektual belum cukup untuk meningkatkan nilai perusahaan di mata pasar tanpa dukungan faktor lain, sementara pelaksanaan CSR yang masih bersifat formalitas belum memberikan dampak nyata terhadap profitabilitas maupun nilai perusahaanABSTRACTThis research is motivated by the phenomenon of decreasing company value in the mining sector in Indonesia during 2021-2023, which is reflected in the decline in the Tobin's Q ratio and investor confidence in the company's prospects. The purpose of this study is to analyze the impact of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and intellectual capital on firm value with profitability as an intervening variable. The research sample consists of 69 mining companies listed on the IDX, with annual report data and sustainability for 2021-2023. The analysis was conducted using SEM-PLS. The results prove that GCG and intellectual capital have a positive and significant impact on profitability, while CSR has no significant impact. Profitability has a significant impact on firm value, but does not mediate the impact of GCG, CSR, or intellectual capital on firm value. The findings prove that improving financial performance through good corporate governance and intellectual capital management is not enough to increase the value of the company in the eyes of the market without the support of other factors, while the implementation of CSR which is still a formality has not had a real impact on profitability or company value.
Analisis Perbandingan PP 23 Tahun 2018 dan PP 55 Tahun 2022 Pada Wajib Pajak Dengan Peredaran Bruto Tertentu Pada UMKM Wuri, Titiyoni Abdyan; Widodo, Ulfa Puspa Wanti
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.33671

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memberikan kontribusi yang cukup besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Selain itu, pandemi Covid-19 juga berdampak pada menurunnya pendapatan UMKM. Hal-hal inilah yang menjadi dasar oleh otoritas pajak di Indonesia dalam menentukan besaran pajak penghasilan bagi UMKM yang omzetnya tidak lebih dari Rp4.800.000.000. Namun terdapat perbandingan regulasi yang mengatur besaran tarif pajak bagi UMKM. Maka artikel ini bertujuan untuk menganalisis adanya perbandingan PP Nomor 23 Tahun 2018 dan PP Nomor 55 Tahun 2022. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Jadi hasilnya menyatakan bahwa perbandingan tersebut hanya mencakup aspek subjek pajak, pengecualian subjek pajak, batasan peredaran yang tidak dikenakan pajak penghasilan dan batasan waktu. Perbandingan yang paling berdampak terhadap keberlangsungan UMKM adalah penghasilan bruto sampai dengan Rp500.000.000 tidak dikenakan pajak penghasilan. Adanya perbandingan tersebut dapat diartikan bahwa pemerintah sedang melakukan perbaikan terkait pengenaan pajak penghasilan bagi UMKM. Hal ini dilakukan untuk menciptakan keseimbangan antara pembayaran kena pajak dan penghasilan.
ANALISIS PERSEPSI KONSULTAN PAJAK TERHADAP PELAPORAN PPN MELALUI CORETAX Komariyah, Fitri Nur; Widodo, Ulfa Puspa Wanti
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i3.6320

Abstract

This study aims to analyze tax consultants’ perceptions of the use of the Coretax system in the reporting of Value Added Tax (VAT). Coretax is part of a digital transformation initiative by the Directorate General of Taxes (DGT) to enhance the efficiency and accuracy of tax administration. Employing a qualitative descriptive approach, the study was conducted at Ferdian & Partners Tax Consulting Firm in Surabaya. Data were collected through in-depth interviews with tax consultants who have hands-on experience using the Coretax system. Thematic analysis was applied by referring to the Unified Theory of Acceptance and Use of Technology (UTAUT) model, which includes five key dimensions: performance expectancy, effort expectancy, social influence, facilitating conditions, and behavioral intention. The results indicate that Coretax is generally perceived positively, as it offers convenience, efficiency, and improved accuracy in VAT reporting. However, technical challenges such as unstable servers, limited features, and insufficient technical support from the DGT remain significant obstacles. These findings highlight the importance of enhancing system reliability and support policies to ensure broader acceptance and optimal implementation of Coretax in the tax compliance process. ABSTRAKPenelitian ini bertujuan untuk menganalisis persepsi konsultan pajak terhadap penggunaan sistem Coretax dalam pelaporan Pajak Pertambahan Nilai (PPN). Sistem Coretax merupakan bagian dari transformasi digital yang diinisiasi oleh Direktorat Jenderal Pajak untuk meningkatkan efisiensi dan akurasi administrasi perpajakan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan dilaksanakan di salah satu Kantor Konsultan Pajak. Pengumpulan data dilakukan melalui wawancara mendalam terhadap konsultan pajak yang telah menggunakan Coretax secara langsung. Analisis data dilakukan secara tematik dengan mengacu pada model Unified Theory of Acceptance and Use of Technology (UTAUT), yang mencakup lima dimensi utama: performance expectancy, effort expectancy, social influence, facilitating conditions, dan behavioral intention. Hasil penelitian menunjukkan bahwa secara umum Coretax dipandang positif karena memberikan kemudahan, efisiensi, dan peningkatan akurasi dalam pelaporan PPN. Namun, tantangan teknis seperti gangguan server, keterbatasan fitur, dan minimnya dukungan teknis dari DJP masih menjadi hambatan utama. Temuan ini menegaskan pentingnya peningkatan kualitas sistem dan dukungan kebijakan agar implementasi Coretax dapat berjalan optimal dan diterima secara luas oleh para pelaksana pajak.
ANALISIS KESIAPAN SISTEM ADMINISTRASI PERPAJAKAN DIGITAL DALAM MENGAKOMODASI PERUBAHAN TARIF PPN TAHUN 2025 Putri, Nadia Shinta Okta; Widodo, Ulfa Puspa Wanti
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10174

Abstract

This study aims to analyze the readiness of the digital tax administration system in facing the change in VAT rates to 12% in 2025, using the Technology Acceptance Model (TAM) approach. This study uses a descriptive qualitative method through interviews with three informants and literature studies. The focus of the study is directed at three main aspects: perceived usefulness, perceived ease of use, and system compliance with regulations. The results of the study indicate that the digital tax system, such as the Core Tax Administration System (CTAS), is considered useful in accelerating reporting and increasing efficiency. However, ease of use has not been felt evenly because there are still technical obstacles. In addition, although the new rates have been automatically accommodated, the initial implementation of the system was still marked by technical problems and lack of socialization. Further research is recommended to use a quantitative approach with a wider scope of respondents and additional variables such as trust in the system and infrastructure readiness.
Co-Authors Aini, Septina Nur Amir Mahmud Azmiyanti, Rizdina Dewanti, Felicia Rahma Haryati, Tantina Kirana, Galuh Chandra Kirana, Nanda Wahyu Indah Komariyah, Fitri Nur Lukitasari, Ika Chandra Permatasari, Lintang Putri Putri, Nadia Shinta Okta Rachman, Gilang Fachrizal Ratnawati, Dyah Saputra, Nanda Wahyu Sukiswo, Wahyu Helmy Dimayanti Sunani, Avi Wuri, Titiyoni Abdyan