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All Journal Jurnal Pendidikan Ekonomi (JUPE) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management MBIA Organum: Jurnal Saintifik Manajemen dan Akuntansi Dinasti International Journal of Education Management and Social Science Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi dan Ekonomi Bisnis Innovation Business Management and Accounting Journal Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities Jurnal Publikasi Ilmu Manajemen PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Manado (JAIM) Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Ilmiah Akuntansi
Imarotus Suaidah
Universitas Islam Kadiri
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Apakah ROA, Leverage, Good Corporate Governance, Ukuran Perusahaan, dan Kompensasi Rugi Fiskal Berperan dalam Tax Avoidance? Prameswari, Dita Eka Ayu; Yani, Ahmad; Suaidah, Imarotus
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.25551

Abstract

Latar Belakang: Praktik tax avoidance akan mengganggu persaingan pasar sebab lebih cenderung memberikan keuntungan tidak adil pada perusahaan multinasional. Berbagai faktor menjadi pertimbangan dalam melakukan penghindaran pajak, yaitu kinerja perusahaan, good corporate governance, ukuran perusahaan dan kompensasi rugi fiskal.Tujuan: Studi dilakukan untuk menyelidiki dampak return on asset, leverage, kompensasi rugi fiskal, ukuran perusahaan, serta good corporate governance yang baik sebagaimana diukur oleh dewan komisaris dan kepemilikan institusional pada tax avoidance di perusahaan sektor manufaktur food and bevarage (F&B) periode 2021-2023.Metode Penelitian: Penelitian metode kuantitatif dan sumber data sekunder bersumber dari laporan keuangan. Pengambilan sampel secara purposif digunakan dalam dalam pendekatan sampel penelitian yang menghasilkan 45 data dianalisis dengan alat bantu SPSS.Hasil Penelitian: Temuan memperlihatkan bahwasanya tax avoidance mendapat pengaruh negatif signifikan dari ROA, leverage, kepemilikan institusional, ukuran perusahaan, dan kompensasi rugi fiskal. Tax avoidance tidak mendapat pengaruh signifikan dari dewan komisaris. Di lain sisi, tax avoidance secara signifikan mendapat pengaruh dari semua variabel independen pada saat yang bersamaan.Keaslian/Kebaruan Penelitian: Perbedaan penelitian ini terletak pada objek dan rentang waktu yang digunakan yaitu perusahaan manufaktur sub sektor F&B tahun 2021-2023.
ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI Tika, Hella Laras; Srikalimah, Srikalimah; Suaidah, Imarotus
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 5 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/07q2k812

Abstract

This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.
PENGARUH BONUS PLAN TERHADAP RESPON PASAR DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Ria Lusiana; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m2g66m20

Abstract

This study aims to examine the effect of bonus plans on market response with income smoothing as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The novelty of this research lies in the inclusion of income smoothing as a mediating variable. The bonus plan variable is proxied by the natural logarithm of salary expenses, income smoothing is measured using the Eckel index, and market response is measured using stock returns. This research uses secondary data obtained from the IDX website in the form of annual financial reports and daily stock prices. The sample consists of 19 banking companies listed on the IDX. This is a quantitative study using path analysis as the analytical technique. The findings show that, on average, banking companies engage in income smoothing. The results indicate that the bonus plan has a positive effect on market response, the bonus plan has a positive effect on income smoothing, income smoothing has no significant effect on market response, and income smoothing does not mediate the relationship between the bonus plan and market response.
Analysis of Calculation and Reporting of Article 21 Income Tax Based on PP NO 58 of 2023 Putry, Mellafya Cyndya; Rahayu, Puji; Suaidah, Imarotus
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5059

Abstract

Quantitative descriptive research will analyze how changes in PER 16/PJ/2016 to PP No. 58 of 2023 affect accounting and reporting of Article 21 Income Tax for workers at Restaurant A, Sidoarjo Branch. Data on the calculation of WPOP Income Tax and the calculation of Income Tax payments based on TER imposed by PMK No. 168 of 2023 with the rate of Article 17 of Law on HPP Number 7 of 2021 are calculated and analyzed using quantitative analysis methods. Interpreting and describing computational data to make inferences from research findings about the effect of TER. All estimates of income and Article 21 Income Tax for WPOP workers at Restaurant A, Sidoarjo Branch, totaling 13 people are secondary data. The average effective rate (TER) in the calculation of Article 21 Income Tax for workers does not increase the tax burden, so taxpayers do not need to worry about tax increases. This is because the current tax calculation utilizes the Article 17 paragraph (1) letter a rate. The use of the Average Effective Rate (TER) for calculating Article 21 Income Tax for January to November is intended to make the calculation of monthly taxes for tax periods other than the previous tax period easier, simpler, and more certain. The calculation results of PPh 21 using the Article 17 rate per month for 13 WPOPs at Restaurant A are IDR 585,088.65. Meanwhile, the calculation results of PPh 21 per month based on TER are IDR 322,061. Meanwhile, the calculation results of PPh Article 21 owed by WPOP employees from Restaurant A based on the Article 17 rate are IDR 770,787.64 for December 2024. Meanwhile, for the calculation results based on TER, PPh Article 21 WPOP owed in December is IDR 2,840,971.
Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Laba Bersih Bank Umum Syariah Tahun 2014-2017 Suaidah, Imarotus
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 3 No. 1 (2020): Januari
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v3i1.196

Abstract

The purpose of the study is to : 1) analyze the effect of mudharabah financing on net income in syariah commercial bank in 2014-2017. 2) analyze the effect of musyarakah financing on net income in syariah commercial bank in 2014-2017. 3) analyze the effect of mudharabah financing and musyarakah financing on net income in syariah commercial bank in 2014-2017. The benefits of this research is 1) this research can provide knowledge on the effect of mudharabah financing and musyarakah financing on net income at syariah commercial banks. 2) can provide an overview for Islamic banking regarding financing that can increase the net income of syariah islamic banks. 3) for investors, this research can be used as consideration in decision making for their investment. This study is quantitative descriptive research. The population in this study are syariah commercial bank in Indonesia which is included in the Indonesian Stock Exchange in 2014-2017. The data analysis technique used is mutiple linear regression analysis which previously carried out analysis prerequisite tests.. The results showed that 1) mudharabah financing has influence on net income in syariah commercial bank in 2014-2017. 2) musyarakah financing has influence on net income in syariah commercial bank in 2014-2017. 3) mudharabah financing and musyarakah financing has influence on net income in syariah commercial bank in 2014-2017
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kemampuan Membayar Pajak sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kabupaten Kediri) Saputri, Sabina Sri Kirana; Yani, Ahmad; Suaidah, Imarotus; Srikalimah, Srikalimah
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.v4i3.3105

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang sangat vital bagi pembiayaan pembangunan dan kesejahteraan masyarakat. Kepatuhan pajak yang rendah dapat berdampak negatif terhadap perekonomian negara, mengurangi penerimaan pajak, dan memperlambat pembangunan tepat sasaran bagi pelaku UMKM. Fenomena kepatuhan pajak di kalangan pelaku UMKM masih menjadi tantangan besar dalam sistem perpajakan di Indonesia, termasuk di Kabupaten Kediri. Meskipun pemerintah telah mengeluarkan kebijakan untuk mempermudah kewajiban perpajakan, namun tingkat kepatuhan wajib pajak UMKM masih tergolong rendah. Banyak pelaku UMKM yang belum memahami secara menyeluruh ketentuan perpajakan, kurang merespons terhadap ancaman sanksi, mengalami kendala dalam memanfaatkan sistem perpajakan digital, serta tidak semua pelaku UMKM memiliki kemampuan finansial yang stabil untuk memenuhi kewajiban perpajakannya tepat waktu. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, sanksi pajak, dan digitalisasi pajak terhadap kepatuhan wajib pajak, serta menguji peran kemampuan membayar pajak sebagai variabel moderasi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Kediri. Pendekatan kuantitatif digunakan dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM. Data yang diperoleh dianalisis menggunakan regresi linear berganda dan uji moderasi (Moderated Regression Analysis/MRA). Hasil penelitian menunjukkan bahwa pengetahuan pajak, sanksi pajak, dan digitalisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, kemampuan membayar pajak terbukti memoderasi hubungan antara ketiga variabel independen tersebut terhadap kepatuhan wajib pajak, di mana pengaruhnya menjadi lebih kuat pada wajib pajak dengan kemampuan membayar yang tinggi. Temuan ini menegaskan pentingnya peningkatan literasi perpajakan, penegakan sanksi yang tegas, dan penerapan teknologi dalam sistem perpajakan untuk mendorong kepatuhan pajak, khususnya di sektor UMKM.
Analisis Efektivitas Multilateral Instrument Dan Subject To Tax Rule Dalam Mengatasi Penghindaran Pajak Sabrilla, Chika Putri; Sahara, Khasanah; Suaidah, Imarotus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11077

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas MLI dan STTR dalam menekan praktik penghindaran pajak dengan metode Systematic Literature Review (SLR), menggunakan sumber dari artikel akademik periode 2019–2024. Hasil penelitian menunjukkan bahwa MLI efektif dalam menekan penghindaran pajak melalui mekanisme Principal Purpose Test (PPT) dan redefinisi Permanent Establishment (PE). Sementara itu, STTR memastikan bahwa pendapatan yang dialihkan ke yurisdiksi pajak rendah tetap dikenakan pajak minimum, mengurangi insentif bagi perusahaan untuk melakukan profit shifting. Namun, efektivitas kedua instrumen ini bergantung pada harmonisasi kebijakan antarnegara, kesiapan administrasi perpajakan, serta tingkat kepatuhan perusahaan multinasional. Di negara maju, MLI dan STTR lebih efektif diterapkan dibandingkan negara berkembang yang masih menghadapi kendala dalam infrastruktur dan kapasitas administratif. Oleh karena itu, diperlukan penguatan kerja sama internasional dan peningkatan kapasitas administrasi pajak agar MLI dan STTR dapat diterapkan secara optimal dalam sistem perpajakan global.
Co-Authors Agus Athori ahmad yani Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Eni Srihastuti Fauziyah Fauziyah Gadis Ragil Krisistiya Indah Yuni Astuti, Indah khasanah sahara Khasanah Sahara Kurniawan, Brahma Wahyu Kusuma, Marhaendra Miladiah Kusumaningarti Moch. Fikriansyah Wicaksono Novita Alkarinda Prameswari, Dita Eka Ayu Puji Rahayu Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putry, Mellafya Cyndya Ratna Handayani Raung Zidna Fiahsani Putra Ria Lusiana Rizal Furqan Ramadhan Rosyta Devi Arifianti Putri Sabrilla, Chika Putri sahara, khasanah Saputri, Sabina Sri Kirana Selvi Mayranti dewi Silfadan Lafina Jaya Okta Siti Isnaniati Srikalimah, Srikalimah Tika, Hella Laras Viola Ardhana Yollanda Anastasiadely Zahra Devian Wardani