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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 Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business 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 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora 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 Economics, Business, Accounting & Society Review 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.
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.
Pemanasan Global: Peran Pajak Karbon Dalam Penerimaan Negara Dan Kualitas Lingkungan Yunia Wardani, Lisma; Wardani, Lisma Yunia; Suaidah, Imarotus; Athori, Agus
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8172

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk mengkaji potensi pajak karbon sebagai penerimaan negara yang dapat dialokasikan untuk meningkatkan kualitas lingkungan dan menanggulangi pemanasan global.Metode – Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik content analysis menggunakan data 2014–2024 yang menyediakan tren emisi yang stabil dan representatif.  Scoping review dilakukan melalui penelusuran sistematis dengan kriteria inklusi ketat hingga terpilih 10 artikel relevan.Temuan Utama - Hasil penelitian mengindikasikan bahwa selama periode 2014–2024, penerimaan negara dari pajak karbon menunjukkan peningkatan yang signifikan. Pada tahun 2025 proyeksi  penerimaan negara dari pajak karbon mencapai sekitar Rp23,6 triliun sebagai kelanjutan dari tren satu dekade tersebut. Penerimaan negara dari pajak karbon dapat dialokasikan secara strategis sebagai upaya penigkatkan kualitas lingkungan dan mitigasi pemanasan global.Implikasi Teori dan Kebijakan –  Penerapan pajak karbon berperan penting dalam meningkatkan penerimaan negara sekaligus mendorong perbaikan kualitas lingkungan dan mitigasi pemanasan global. Keberhasilannya ditentukan oleh efektivitas penetapan tarif serta tata kelola pemanfaatan hasil pajak yang adil.Kebaruan Penelitian –  Kebaruan penelitian ini terletak pada pemetaan terpadu antara tren emisi jangka panjang dan potensi fiskal pajak karbon yang belum diintegrasikan secara eksplisit dalam studi-studi sebelumnya.
Unveiling the Dynamics of Tax Compliance: The Implementation and Challenges of the Directorate General of Tax Liyonna, Sherin Amirtha; Suaidah, Imarotus; Srihastuti, Eni
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.297

Abstract

Contemporary tax compliance research has increasingly shifted from deterrence-based models toward behavioral frameworks that emphasize psychological, social, and institutional determinants of voluntary compliance. Despite advances in digital tax administration, compliance rates in many developing contexts remain volatile, suggesting that technological modernization alone is insufficient to transform taxpayer behavior. Drawing on the Theory of Planned Behavior (TPB), this study examines how attitudes, subjective norms, and perceived behavioral control interact to shape taxpayers’ compliance intentions and behaviors within the policy implementation context of the Directorate General of Taxes (DGT) in Kediri, Indonesia. Employing a qualitative case study design, data were collected through in-depth interviews with tax officials, individual and corporate taxpayers, and MSME association representatives, complemented by observations and document analysis. The findings reveal that positive compliance intentions emerge from perceived fiscal transparency, reputational pressures within business networks, and improved access to administrative support; however, a persistent intention–behavior gap remains when digital literacy constraints and financial stress undermine perceived behavioral control. The study demonstrates that trust-based compliance requires an integrated intervention framework that simultaneously strengthens institutional legitimacy, social norms, and operational capacity. Theoretically, this research extends TPB by contextualizing its constructs within institutional transformation from sanction-based to trust-based governance. Practically, it provides evidence-based policy recommendations for enhancing long-term voluntary compliance in decentralized tax administrations.
Peningkatan Literasi Anak dan Literasi Keuangan melalui Kegiatan Membaca dan Mewarnai Moch. Fikriansyah Wicaksono; Imarotus Suaidah; Galuh Indah Zatadini; Firda Alfiani; Sylfia Rizzana
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6709

Abstract

Child literacy and financial literacy are important skills that need to be instilled from an early age to prepare children for future life challenges. This activity aims to improve children's literacy and introduce the basic concept of financial literacy through reading and coloring activities. The activity was carried out at the Kraton Village Library, Yosowilangun District, Lumajang Regency in August 2025, involving children from early childhood to elementary school. In this activity, children were given a storybook with the theme of financial literacy, followed by coloring activities with pictures related to the stories they read, such as pictures of piggy banks and money. The results of the activity showed that children not only improved their reading skills, but also gained a basic understanding of money management, such as saving and managing a simple budget. The involvement of parents in accompanying children also makes a positive contribution to strengthening the understanding of financial literacy at home. The success of this activity shows the importance of the role of village libraries as literacy centers that can integrate literacy and financial literacy. It is hoped that this activity can be used as a model to improve children's literacy and financial literacy in other regions in Indonesia. Child literacy and financial literacy are important skills that need to be instilled from an early age to prepare children for future life challenges. This activity aims to improve children's literacy and introduce the basic concept of financial literacy through reading and coloring activities. The activity was carried out at the Kraton Village Library, Yosowilangun District, Lumajang Regency in August 2025, involving children from early childhood to elementary school. In this activity, children were given a storybook with the theme of financial literacy, followed by coloring activities with pictures related to the stories they read, such as pictures of piggy banks and money. The results of the activity showed that children not only improved their reading skills, but also gained a basic understanding of money management, such as saving and managing a simple budget. The involvement of parents in accompanying children also makes a positive contribution to strengthening the understanding of financial literacy at home. The success of this activity shows the importance of the role of village libraries as literacy centers that can integrate literacy and financial literacy. It is hoped that this activity can be used as a model to improve children's literacy and financial literacy in other regions in Indonesia.
Discriminatory Analysis to Predict Tax Aggressiveness Categories Based on Return on Asset and Debt to Equity Ratio in Agricultural Sector Companies on the IDX Selvianti, Dwi; Fauziyah, F; Suaidah, Imarotus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9707

Abstract

The purpose of this research is to test the ability of ROA and DER in distinguishing companies that implement tax aggressiveness strategies and companies that do not implement tax aggressiveness strategies. This study uses discriminatory analysis techniques as the main method wazith 8 samples of agricultural sector companies listed on the IDX in the 2021-2024 period. The sample used is grouped based on the median value of the Effective Tax Rate of 0.23. The results showed that, partially the Return on Asset variable was significant in distinguishing the two groups (Sig. 0.021) and the Debt to Equity Ratio variable was partially insignificant in distinguishing the two groups (Sig. 0.101). Simultaneously, the ROA and DER were proven to be able to form a significant discriminant function (Sig. 0.037) with a classification accuracy rate (Hit Ratio) of 71.9%. Research provides empirical contribution to the literature on the distinguishing factors of the characteristics of tax aggressiveness in the agricultural sector. Practically, this finding has implications for the Directorate General of Taxes as a reference for taxpayer analysis through increasing the focus of supervision on companies that have high profitability due to the tendency to carry out tax aggressive practices.
Co-Authors Agus Athori ahmad yani Athori, Agus Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Eni Srihastuti Fauziyah Fauziyah Fauziyah, F Firda Alfiani Gadis Ragil Krisistiya Galuh Indah Zatadini Indah Yuni Astuti, Indah khasanah sahara Khasanah Sahara Kurniawan, Brahma Wahyu Kusuma, Marhaendra Liyonna, Sherin Amirtha 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 Selvianti, Dwi Silfadan Lafina Jaya Okta Siti Isnaniati Srihastuti, Eni Srikalimah, Srikalimah Sylfia Rizzana Tika, Hella Laras Viola Ardhana Wardani, Lisma Yunia Yollanda Anastasiadely Yunia Wardani, Lisma Zahra Devian Wardani