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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI GEMA EKONOMI Jambura Accounting Review JURNAL AKUNTANSI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Perspektif Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tanjung, Juita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DETERMINAN PENGGELAPAN PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI Rafsandjani, Anisya; Tanjung, Juita; Ispriyadi, Heri
Perspektif Vol 2 No 6 (2023)
Publisher : Yayasan Jaringan Kerja Pendidikan Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53947/perspekt.v2i6.120

Abstract

Abstrak Penelitian ini bertujuan untuk menguji: (1) pengaruh Pemahaman Wajib Pajak, (2) pengaruh Keadilan Pajak, (3) pengaruh Etika Uang terhadap penggelapan pajak. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner kepada wajib pajak orang pribadi yang berada di KPP Pratama Jakarta Cilandak. Pengambilan sampel dilakukan dengan menggunakan metode Probability sampling. Jumlah wajib pajak orang pribadi yang menjadi sampel didalam penelitian ini adalah sebanyak 100 wajib pajak orang pribadi. Metode analisis untuk menguji pengolahan data dalam penelitian ini menggunakan analisis regresi linier berganda dalam aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,014, keadilan pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,000 dan etika uang berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,002.   Abstract This research aims to test: (1) the influence of Taxpayer Understanding, (2) the influence of Tax Justice, (3) the influence of Money Ethics on tax evasion. This research uses primary data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Cilandak. Sampling was carried out using the Probability sampling method. The number of individual taxpayers in the sample in this study was 100 individual taxpayers. The analytical method for testing data processing in this research uses multiple linear regression analysis in the SPSS 22 application. The results of this research show that taxpayer understanding influences tax evasion with a significance value of 0.014, tax justice influences tax evasion with a significance value of 0.000 and money ethics influences tax evasion with a significance value of 0.002.
Determinan Kinerja Pelayanan Relawan Pajak Tanjung, Juita; Chairina, Septi Wulandari
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.152

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Pengetahuan Perpajakan, Pengoperasiang Sistem E-Filing dan Code of Conduct Terhadap Kinerja Pelayanan Relawan Pajak Dengan DJP Learning Sebagai Variabel Moderasi. Penelitian ini lebih melihat kinerja pelayanan relawan pajak dibandingkan dengan penelitian-penelitian sebelumnya yang lebih kepada kinerja pegawai pajak. Teori atribusi digunakan dalam penelitian ini, menggunakan metode kuantitatif dan teknik survey dengan kuesioner sebagai instrumennya. Respondennya adalah 100 relawan pajak tahun 2024 yang bertugas di beberapa Kantor Pelayanan Pajak (KPP) yang berada pada Kantor Wilayah (Kanwil) Direktorat Jendral Pajak Provinsi Banten yang didapatkan dengan random samplig. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi SPSS Versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh negatif signifikan, pengoperasian Sistem E-Filing tidak berpengaruh, Code of Conduct positif signifikan, dan DJP Learning berpengaruh positif signifikan terhadap Kinerja Pelayanan Relawan Pajak. DJP Learning Memoderasi Pengetahuan Perpajakan namun tidak Memoderasi Pengoperasian Sistem E-Filing Terhadap Kinerja Pelayanan Relawan Pajak. Hasil penelitian ini berimplikasi pada pelayanan pajak yang diberikan oleh relawan pajak, sehingga dapat menjadi masukkan bagi DJP dalam membina relawan-relawan pajak.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): 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

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
PENGARUH LIKUIDITAS, LEVERAGE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK: STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN TERDAFTAR DI BEI Adira, Nabilah Rifa; Tanjung, Juita
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i1.2318

Abstract

ABSTRAKSetoran pajak perusahaan menjadi salah satu sumber inti pendapatan negara, tetapi sering kali pajak ini dianggap sebagai beban yang mendorong perusahaan melakukan strategi agresivitas pajak. Dampak positif dari agresivitas pajak adalah dapat mengefisiensi beban pajak yang wajib dibayarkan perusahaan, tetapi berdampak negatifnya adalah dapat menimbulkan resiko seperti denda atau sanksi yang akan merusak reputasi perusahaan.  Penelitian ini bertujuan guna mengkaji pengaruh dari likuiditas, leverage, komite audit, dan capital intensity terhadap agresivitas pajak pada perusahaan sektor industri barang konsumsi makanan dan minuman yang terdata di BEI selama periode 2019-2023. Populasi yang dimanfaatkan ialah perusahaan makanan dan minuman yang terdata di BEI dengan periode observasi tahun 2019-2023. Analisa data dilakukan memanfaatkan regresi panel dengan bantuan menggunakan aplikasi E-views 12. Temuan kajian menunjukkan bahwasanya variabel likuiditas (X1) tidak mempunyai pengaruh pada agresivitas pajak. Variabel leverage (X2) menunjukkan pengaruh positif yang substansial pada agresivitas pajak. Komite audit (X3) tidak memberikan dampak pada agresivitas pajak. Sementara itu, capital intensity (X4) mempunyai dampak positif substansial pada agresivitas pajak. ABSTRACTCorporate tax deposits are one of the core sources of state revenue, but often these taxes are considered a burden that encourages companies to carry out tax aggressiveness strategies. The positive impact of tax aggressiveness is that it can reduce the tax burden that must be paid by the company, but the negative impact is that it can cause risks such as fines or sanctions that will damage the company's reputation.  This study aims to examine the effect of liquidity, leverage, audit committee, and capital intensity on tax aggressiveness in food and beverage consumer goods industry sector companies listed on the IDX during the 2019-2023 period. The population utilized is food and beverage companies listed on the IDX with an observation period of 2019-2023. Data analysis was carried out utilizing panel regression with assistance using the E-views 12 application. The study findings show that the liquidity variable (X1) has no influence on tax aggressiveness. The leverage variable (X2) shows a substantial positive influence on tax aggressiveness. The audit committee (X3) has no impact on tax aggressiveness. Meanwhile, capital intensity (X4) has a substantial positive impact on tax aggressiveness
The Effect of Core Tax System, Tax Socialization, and Tax Morale on Tax Compliance With Tax Awareness As A Moderating Variable Amalia, Silviyani Suci; Tanjung, Juita
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4742

Abstract

The purpose of this investigation is to examine how the following factors affect tax compliance: core tax system, tax socialization, and tax morale, with tax awareness as a moderating variable. This research was carried out at the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua using primary data from a survey, which was then analyzed using SmartPLS. Findings from the study suggest that the Core Tax System, Tax Socialization, and Tax Morale exert a favorable and substantial influence on Tax Compliance, with Tax Awareness strengthening the relationship between these variables. However, it weakens the connection between the Core Tax System and Tax Compliance. Internal factors of Tax Morale, influenced by societal conventions, faith in the government, and perceptions of justice, along with the Core Tax System and Tax Socialization as external factors, play an essential part in improving Tax Compliance. In terms of Tax Awareness, it weakens the correlation between the Core Tax System and Tax Compliance, indicating that system improvements alone are insufficient without enhancing awareness and Tax Morale. This is because the sustainability of long-term compliance depends more on the development of Tax Morale and awareness through continuous education and the enforcement of strict yet fair sanctions, thereby ensuring that the motivation to comply remains ingrained in taxpayers.
Pengaruh Kompetensi Pajak, Self-Efficacy, dan Penerapan Sistem E-Filing terhadap Kinerja Relawan Pajak dengan Inklusi Pajak sebagai Variabel Moderasi Kurwanti, Syifani Sri; Tanjung, Juita
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.14319

Abstract

Penelitian ini menganalisis pengaruh kompetensi pajak, efikasi diri , dan penerapan sistem e-filing terhadap kinerja relawan pajak dengan inklusi pajak sebagai variabel moderasi. Data dikumpulkan melalui kuesioner pada relawan pajak di KPP Banten dan dianalisis menggunakan SmartPLS. Hasil menunjukkan bahwa kompetensi pajak, efikasi diri , dan penerapan sistem e-filing berpengaruh positif signifikan terhadap kinerja relawan pajak, dengan inklusi pajak memperkuat hubungan variabel tersebut. Penelitian ini merekomendasikan peningkatan pelatihan, pengembangan sistem e-filing, dan program inklusi pajak untuk mendukung kinerja relawan pajak. Kata Kunci: kompetensi pajak, efikasi diri , penerapan e-filing, kinerja relawan pajak, inklusi pajak.
PENGARUH TRANSFER PRICING, GOOD CORPORATE GOVERNANCE DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL Casta, Regita Alya; Tanjung, Juita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5317

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi praktik penghindaran pajak di perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 hingga 2023. Faktor yang diuji mencakup transfer pricing, good corporate governance (diukur melalui kepemilikan manajer dan institusional), serta pemanfaatan negara bebas pajak. Dengan menggunakan pendekatan kuantitatif, kajian ini mengandalkan data sekunder yang diambil dari laporan keuangan serta tahunan perusahaan. Teknik purposive sampling digunakan dalam pemilihan sampel, sesuai dengan tujuan penelitian. Data diolah melalui analisis statistik deskriptif, pengujian normalitas, multikolinearitas, autokorelasi, regresi linier berganda, serta pengujian hipotesis. Temuan ini mengindikasikan bahwa transfer pricing berpengaruh negatif terhadap penghindaran pajak, meskipun dampaknya kecil. Di sisi lain, kepemilikan saham oleh manajer memiliki pengaruh positif dan signifikan, yang menunjukkan bahwa semakin besar saham yang dimiliki manajer, semakin besar kemungkinan perusahaan untuk terlibat dalam penghindaran pajak. Di sisi lain, meskipun pemanfaatan negara bebas pajak dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak, pengaruh ini tidak signifikan. Temuan ini memberikan rekomendasi bagi pemerintah untuk memperkuat kebijakan perpajakan dan meningkatkan penerapan tata kelola yang lebih baik, dengan tujuan mengurangi praktik penghindaran pajak di perusahaan multinasional.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): 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

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Herianti, Eva; Arifin, Ichwan; Nora, Liza; Marundha, Amor; Rudiatin, Endang; Wahyudi, Slamet; Tanjung, Juita; Muluk, Adrian; Anggraini, Dahlia Tri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

Abstract

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.
Co-Authors Adira, Nabilah Rifa Amalia, Silviyani Suci Anggraini, Dahlia Tri Arifin, Ichwan Casta, Regita Alya Chairina, Septi Wulandari Edi Purwanto Eva Herianti Ispriyadi, Heri Kurwanti, Syifani Sri Marundha, Amor Muluk, Adrian Nora, Liza Rafsandjani, Anisya Rinaldo, Rinaldo Rudiatin, Endang Slamet Wahyudi Sulhendri, Sulhendri