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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Behavioral Accounting Journal Journal of Economics Development Issues Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Sistem Informasi dan Bisnis Cerdas Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Sofie Yunida Putri
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Kepatuhan Pajak Pengguna Electric Vehicles: Persepsi Ekonomi, Lingkungan, dan Inovasi Wilasittha, Acynthia Ayu; Sofie Yunida Putri; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.389

Abstract

Penelitian ini dimaksudkan untuk mengetahui bagaimana faktor lingkungan memediasi hubungan aspek ekonomi dan inovasi terhadap kepatuhan atas perpajakan pengguna kendaraan listrik. Penelitian ini merupakan penelitian kuantitatif eksploratif dengan menyebarkan kuesioner kepada pemilik kendaraan listrik sebagai sumber data primer penelitian. Dengan menggunakan metode purposive sampling dengan kriteria pengguna kendaraan listrik dan rutin lapor pajak, maka diperoleh sebanyak 126 responden yang tersebar di seluruh wilayah Indonesia. Penelitian ini mengintegrasikan Theory of Planned Behavior (TPB), Environmental Value-Belief-Norm, dan Technology Acceptance Model (TAM) dalam menganalisis faktor ekonomi, inovasi dan lingkungan terhadap kepatuhan wajib pajak kendaraan listrik. Hasil penelitian menunjukkan bahwa Perceived Monetary Budget dan Perceived Environmental berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan perceived fee, personal innovativeness, dan love of money tidak berpengaruh terhadap kepatuhan wajib pajak. Persepsi ekonomi juga terbukti berpengaruh terhadap persepsi lingkungan, sedangkan persepsi inovasi tidak berpengaruh terhadap persepsi lingkungan. Persepsi lingkungan juga terbukti mampu memediasi Love of Money terhadap kepatuhan wajib pajak kendaraan listrik, namun persepsi lingkungan tidak terbukti mampu memediasi Perceived Monetary Budget, perceived fee, dan personal innovativeness terhadap kepatuhan wajib pajak kendaraan listrik.   This study aims to examine the influence of economic and innovation factors on the tax compliance of electric vehicle (EV) users, mediated by environmental perception. This research adopts an exploratory quantitative approach using primary data collected through questionnaires distributed to electric vehicle owners. By applying purposive sampling with criteria of regular tax-reporting EV users, a total of 126 respondents from various regions across Indonesia were obtained. This study integrates the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and the Environmental Value-Belief-Norm theory to analyze the effects of economic, innovation, and environmental factors on EV users’ tax compliance. The findings reveal that Perceived Monetary Budget and Perceived Environmental have a significant effect on tax compliance, while Perceived Fee, Personal innovativeness, and Love of Money do not. Economic perceptions are also proven to significantly influence environmental perceptions, whereas innovation perception does not. Furthermore, environmental perception significantly mediates the relationship between Love of Money and tax compliance, but it does not mediate the effects of Perceived Monetary Budget, Perceived Fee, or Personal innovativeness on EV tax compliance.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Susilowati, Endah; Fadilah, Aidha Kurnia Wardhani; Putri, Sofie Yunida; Andayani, Sari; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Do Profits Drive Tax Behavior? An Empirical Analysis of CSR and Green Accounting in the Tax Avoidance Landscape Rachman, Deviyanti Sofia; Putri, Sofie Yunida
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.216

Abstract

Tax avoidance in the consumer goods industry poses a significant challenge for sustaining national revenue, despite this sector being a major contributor to Indonesia’s tax income. This study aims to analyze the influence of financial performance and green accounting on tax avoidance with Corporate Social Responsibility (CSR) as a mediating variable in companies in the consumer goods industry sector on the IDX in 2020-2023. A total of 30 companies in the consumer goods industry sector were obtained as samples for this study using purposive-sampling techniques. This study's methodology is quantitative research, which includes explanatory research. The variables in this study were measured using Return On Assets (ROA) toward financial performance, dummy approach toward green accounting, GRI index toward CSR, and Effective Tax Rate (ETR) toward tax avoidance. The analysis was conducted using panel data regression and the Sobel test through Interactive Mediation Tests. The study's findings indicated that financial performance has a significant impact on tax avoidance. Meanwhile, tax avoidance is not much impacted by CSR or green accounting. Green accounting and financial performance also have little bearing on CSR. Furthermore, CSR acts as an intervener between the impact of green accounting along with tax avoidance, but not between the influence of financial performance and tax avoidance. These insights contribute to a deeper understanding of the interplay between financial health, sustainability practices, and tax strategies in the consumer goods sector.
Effect of Religiosity, Knowledge, Morale, Education, and Ethics on Tax Compliance Nugrahani, Sonya Azharani; Putri, Sofie Yunida
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1008

Abstract

This study aims to analyze the influence of religiosity, tax knowledge, tax morale, education level, and ethical perceptions of tax evasion on tax compliance among individual taxpayers registered at the Jombang Primary Tax Office (KPP Pratama Jombang). A quantitative approach was employed, with primary data collected through questionnaires from 100 respondents. Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) via SmartPLS 4.0. The results revealed that tax knowledge and tax morale significantly positively affect tax compliance, while ethical perceptions of tax evasion negatively impact compliance. Conversely, religiosity and education level showed no significant effects. These findings suggest that enhancing taxpayers’ understanding of taxation and moral motivation can improve compliance, whereas viewing tax evasion as unethical reduces non-compliant behavior. The study highlights the importance of tax education and ethical awareness campaigns by tax authorities to foster voluntary compliance. The research contributes to the literature by validating the Theory of Planned Behavior (TPB) in the context of Indonesian taxpayer behavior.
LITERATURE REVIEW: KAITAN ANTARA KINERJA KEUANGAN DAN PENGHINDARAN PAJAK DI INDUSTRI KEUANGAN INDONESIA Iyaza Zumariz; Sofie Yunida Putri
Prosiding Seminar Nasional Indonesia Vol. 3 No. 1 (2025): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

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

Abstract

This study aims to analyze the influence of financial performance and avoidance practices in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. This research employs a qualitative method using a literature study to various articles from Sinta indexed journals, financial reports, and other secondary data. The findings suggest a significant relatedness between financial performance and the tendency to engage in tax avoidance. Companies with strong financial performance may have more resources to pursue aggressive tax planning, while financially pressured firms may also seek tax avoidance strategies to preserve cash flow. This study is expected to contribute theoretically to tax literature and provide insights for policymakers in designing more effective tax supervision policies in the financial sector.
PERAN SHARED SERVICE CENTER (SSC) DALAM MENINGKATKAN EFISIENSI PADA SALAH SATU PERUSAHAAN BUMN Februeni, Adinda Fitri; Putri, Sofie Yunida
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.7771

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi Shared Service Center (SSC) dan dampaknya pada efisiensi proses bisnis pada perusahaan Badan Usaha Milik Negara (BUMN). Pengumpulan data melalui observasi dan wawancara dengan Senior Manager of Accounting dan Manager SSC untuk memperoleh informasi atas implementasi SSC. Hasil penelitian menunjukkan bahwa implementasi SSC telah memberikan dampak positif terhadap efisiensi proses bisnis, khususnya struktur kerja yang lebih terpusat, serta pengelolaan sumber daya manusia yang lebih optimal. Meskipun penghematan biaya belum langsung terlihat karena struktur tenaga kerja tetap, efisiensi biaya diproyeksikan terjadi secara bertahap melalui pengurangan jumlah karyawan seiring dengan masa pensiun.
Analisis Efesiensi Pembayaran Tagihan Vendor dalam Meningkatkan Kinerja Perusahaan : Studi Kasus pada Salah Satu Perusahaan BUMN di Indonesia Sari, Nurachma Priyamita; Putri, Sofie Yunida
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.v4i3.3259

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi pembayaran tagihan vendor dalam meningkatkan kinerja perusahaan Badan Usaha Milik Negara (BUMN). Pembayaran tagihan yang efisien memiliki peran penting dalam menjaga stabilitas keuangan serta memperkuat hubungan kerja sama antara perusahaan dan vendor. Proses pembayaran yang berjalan dengan baik tidak hanya mencerminkan tata kelola keuangan yang sehat, tetapi juga mendukung kelancaran operasional dan meningkatkan kepercayaan para pemangku kepentingan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara dengan dua orang informan yaitu Manajer Verifikasi dan satu karyawan SSC, serta didukung dengan observasi langsung dan dokumentasi selama kegiatan magang. Pendekatan ini dipilih untuk memperoleh pemahaman yang lebih mendalam terhadap proses dan hambatan yang terjadi dalam praktik pembayaran tagihan vendor di lingkungan perusahaan. Hasil penelitian menunjukkan bahwa efisiensi pembayaran dipengaruhi oleh beberapa faktor internal seperti kejelasan alur kerja, kedisiplinan pegawai, serta penerapan SOP yang belum optimal. Sedangkan faktor eksternal mencakup kelengkapan dokumen dari vendor, kecepatan respons terhadap revisi, dan stabilitas sistem e-proc yang digunakan. Sistem e-proc terbukti membantu meningkatkan transparansi, akurasi data, dan kecepatan proses administrasi, namun masih memerlukan evaluasi berkelanjutan untuk mengurangi gangguan teknis dan kesalahan input. Temuan ini memberikan gambaran penting mengenai kendala serta strategi yang dapat diterapkan untuk meningkatkan efisiensi pembayaran tagihan vendor. Perusahaan disarankan untuk memperkuat koordinasi antar divisi, meningkatkan pelatihan sistem bagi pegawai maupun vendor, serta melakukan pembaruan teknologi secara berkala agar proses pembayaran semakin efektif, tepat waktu, dan mendukung kinerja perusahaan secara berkelanjutan.
Analisis Faktor Pendukung Keberhasilan Organisasi dalam Penerapan Shared Service Center Akmalia, Elsavira Nurul; Putri, Sofie Yunida
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.v4i3.3261

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mendukung keberhasilan organisasi dalam penerapan Shared Service Center (SSC). Metode Penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengumpulan data dilakukan melalui wawancara mendalam dan observasi terhadap kegiatan operasional yang berkaitan dengan implementasi SSC. Jumlah karyawan yang dipilih sebagai informan sebanyak 2 orang, yaitu Manager Shared Service Center selaku penyedia layanan Shared Services dan Senior Manager of Accounting selaku pengguna layanan Shared Service. Pemilihan informan dilakukan secara purposive agar informasi yang diperoleh relevan dan dapat dianalisis dari kedua sisi, yaitu penyedia layanan maupun pengguna layanan. Hasil penelitian ini mengungkapkan bahwa faktor pendukung keberhasilan organisasi dalam penerapan shared service center adalah strategi organisasi, pemahaman, dan struktur organisasi. Dari sisi strategi organisasi, perusahaan memiliki arah dan rencana yang jelas dalam membentuk SSC sebagai pusat pengelolaan proses kerja administratif untuk mencapai efisiensi dan mengurangi duplikasi pekerjaan. Melalui sistem terpusat ini, proses bisnis menjadi lebih efektif dan mengoptimalkan penggunaan tenaga kerja. Faktor pemahaman juga berperan penting, baik bagi penyedia maupun pengguna layanan, terutama dalam menyesuaikan prosedur kerja serta menjalankan Service Level Agreement (SLA) sebagai komitmen terhadap kualitas layanan. Sementara itu, struktur organisasi yang jelas mempermudah pengawasan, koordinasi, dan pencapaian target kinerja SSC. Ketiga faktor tersebut saling mendukung dalam menciptakan efisiensi operasional, mempercepat proses bisnis, serta meningkatkan efektivitas dan kinerja organisasi secara keseluruhan.
A comparative analysis before and after pandemic on environmental accounting public hospital Putri, Sofie Yunida; Widajantie, Tituk Diah; Wilasittha, Acynthia Ayu
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1706

Abstract

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution:  It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2272

Abstract

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Agustina, Rachma Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Azmiyanti, Rizdina Batara, I Wayan Darma Bayu Rama Laksono Cendana, Arnez Dea Amanda Putri Diajeng Salsabila Kautsar Dwi Suhartini Dwi Suhartini Endah Susilowati Erna Sulistyowati Fadhiatus Zahro Fadilah, Aidha Kurnia Wardhani Februeni, Adinda Fitri Haryati, Tantina Indrawati Yuhertiana Istiyanatul Mahbubah Iyaza Zumariz Januar, Muhammad Kiki Kirana, Nanda Wahyu Indah Maharani Putri Rabbani Mahbubah, Istiyanatul Maheran Zakaria Marseto Marseto Muslimin Muslimin Nanda Wahyu Indah Kirana Nugrahani, Sonya Azharani Permata, Marchelo Boas Putra, Firman Eka Putri, Mayzura Rahma Aulia Rachman, Deviyanti Sofia Rizdina Azmiyanti Sari Andayani Sari, Nurachma Priyamita Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie