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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA Journal of Indonesian Applied Economics Nature: National Academic Journal of Architecture AKRUAL: Jurnal Akuntansi BAREKENG: Jurnal Ilmu Matematika dan Terapan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JRA: Jurnal Riset Akuntansi Jambura Nursing Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal TAMBORA Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ekonomi dan Bisnis Indonesia Amnesty: Jurnal Riset Perpajakan Jurnal E-Bis: Ekonomi Bisnis Jurnal Paradigma Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Accounting Research Unit (ARU JOURNAL) Journal of Trends Economics and Accounting Research Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Yurisprudentia: Jurnal Hukum Ekonomi Jurnal Sastra Indonesia Jurnal Teknologi Pangan dan Industri Perkebunan Jurnal Informasi Keagamaan, Manajemen dan Strategi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Journal of Accounting and Financial Issue Jurnal Ekonomi Pertanian dan Agribisnis Jurnal Akuntansi Inovatif At-Tawazun, Jurnal Ekonomi Syariah Pajak dan Manajemen Keuangan Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Aplikasi Bisnis Jurnal Cakrawala Akademika ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Sri Andriani
Jurusan Akuntansi Fak. Ekonomi UIN Maliki Malang
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Bibliometric and Network Analysis of Corporate Tax Avoidance Developments Using VOSviewer Sa'adah, Fiki Labibatus; Andriani, Sri
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1156

Abstract

The purpose of this study is to determine the trends and developments in corporate tax avoidance studies using a mixed method approach. This method includes a quantitative approach in bibliographic analysis and literature review. Data were collected through searching national and international journals indexed in Emerald, Springer, and Scopus by referring to relevant publications. Data analysis includes: (1) mapping trends and developments in corporate tax avoidance research with Vosviewer software based on bibliographic studies; and (2) identifying trends and issues in corporate tax avoidance through literature review. The results of the Vosviewer analysis found five large groups with 40 main topics after selection. All topics are explained comprehensively through a literature review. This study provides a comprehensive picture of themes that are often studied in previous literature, thus becoming a reference for further research.
Pemetaan Penelitian Corporate Tax: Studi Bibliometrik Vosviewer dan Literature Review Wijayanti, Fatimah; Andriani, Sri
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.327

Abstract

Penelitian ini bertujuan untuk menggambarkan mengenai penelitian dan perkembangan mengenai Corporate Tax dengan menggunakan studi bibliometrik VOSviewer dan kajian literature review. Penelitian dilakukan dengan cara menelusuri website Publish or Perish dengan kata kunci Corporate Tax selama 10 tahun, dari tahun 2014 hingga 2024. Penelitian tersebut didapatkan 286 artikel penelitian. Artikel hasil penelusuran tersebut kemudian dilakukan analisis secara deskriptif, lalu dilakukan penginputan, serta dilakukan analisis menggunakan VOSViewer dan kajian literature review agar dapat mengetahui visualisasi pemetaan perkembangan topik atau subjek penelitian seputar Corporate Tax. Literature review menunjukkan bahwa terdapat berbagai macam metodologi dan pendekatan yang digunakan dalam penelitian corporate tax. Hasil penelitian menunjukkan bahwa berdasarkan hasil visualisasi pemetaan memakai VOSviewer, penelitian mengenai Corporate Tax diklasifikasikan menjadi 5 kluster. Sedangkan berdasarkan hasil kajian literature review, terdapat 6 tema utama penelitian seputar Corporate Tax. Topik penelitian yang paling banyak dikaji adalah tentang pengaruh corporate tax terhadap Government, Investment, Income, Economy, Reform, dan Change. Hasil penelitian ini bisa digunakan untuk bahan referensi bagi para peneliti dalam melakukan penelitian selanjutnya tentang corporate tax.   This study aims to describe research and developments on Corporate Tax using the VOSviewer bibliometric study and literature review study. The study was conducted by searching the Publish or Perish website with the keyword Corporate Tax for 10 years, from 2014 to 2024. The study obtained 286 research articles. The searched articles were then analyzed descriptively, then inputted, and analyzed using VOSViewer and literature review studies in order to find out the visualization of the mapping of the development of research topics or subjects around Corporate Tax. The literature review shows that there are various methodologies and approaches used in corporate tax research. The results of the study show that based on the results of the mapping visualization using VOSviewer, research on Corporate Tax is classified into 5 clusters. Meanwhile, based on the results of the literature review study, there are 6 main themes of research around Corporate Tax. The most widely studied research topics are about the influence of corporate tax on Government, Investment, Income, Economy, Reform, and Change. The results of this study can be used as reference material for researchers in conducting further research on corporate tax.
TAX AVOIDANCE: PROFITABILITAS, LIKUIDITAS DAN FINANCIAL DISTRESS PERAN UKURAN PERUSAHAAN SEBAGAI MODERASI Nurfarida, Nurfarida; Andriani, Sri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9328

Abstract

The purpose of this study is to empirically test the effect of profitability, liquidity and financial distress on tax avoidance by adding company size as a moderating variable in energy sector companies listed on the IDX during the period 2021-2023. In this study, the Random Effect Model (REM) is the selected testing model using the Eviews program. This study uses a quantitative approach. The sample selection method uses purposive sampling, which produces 40 companies as samples. The results of the study show that profitability and liquidity have no effect on tax avoidance, while financial distress has an effect on tax avoidance. In addition, company size is unable to moderate the effect of profitability and liquidity on tax avoidance, while company size is able to moderate the effect of financial distress on tax avoidance.
Sinergi Dosen FEB UTS Mendorong Literasi dan Inklusi Keuangan Para Santri di Pesantren Sumbawa Rusni, Andi; Salam, Abdul; Aprirachman, Rozzy; Fietroh, Muhammad; Andriani, Sri; Purnama, Yuni; Sanjani, Muhammad Rafi'i; Nurjihadi, Muhammad; Irawan, Edi; Cita, Fitriah Permata; Nurasia, Nurasia; Oktapiani, Serli; Mandasari, Jayanti; Sugiarto, Aris; Nuryani, Hanifah Sri; Syahfitri, Diah Intan; Sari, Indah Fitriani
Abdimas Indonesian Journal Vol. 5 No. 1 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i1.775

Abstract

This community service program at Pondok Pesantren Al-Mutmainnah aims to enhance conventional financial literacy and inclusion among santri (Islamic boarding school students) to equip them with the skills to manage personal finances wisely and independently. The method involved interactive material delivery using multimedia presentations, infographics, and educational videos, followed by discussion and Q&A sessions to reinforce understanding. Evaluation was conducted using pre-test and post-test questionnaires, showing a significant improvement with an average post-test score increase of 30 points compared to the pre-test. The discussion highlights that a participatory approach combined with visual media effectively improves santri’s knowledge, although challenges remain in understanding complex concepts such as investment and credit risk. The limited duration of the program also posed constraints on in-depth material coverage. Therefore, extended programs with longer duration and regular mentoring are necessary to ensure optimal internalization of financial attitudes and behaviors. Strengthening financial literacy is expected to contribute sustainably to the economic empowerment of the pesantren and the surrounding community.
MAPPING TAXPAYER AWARENESS RESEARCH : A BIBLIOMETRIC STUDY USING VOSVIEWER Islamiyah, Atik Sayyidatul; Andriani, Sri
Yurisprudentia: Jurnal Hukum Ekonomi Vol 11, No 1 (2025): Edisi Januari–Juni
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/yurisprudentia.v11i1.15654

Abstract

This study aims to map the development of research on taxpayer awareness using a bibliometric approach with the aid of VOSviewer software. Data were collected from Google Scholar for the period 2019–2024 and analyzed using Publish or Perish, Mendeley, and VOSviewer. Dominant themes, key keywords, and the structural relationships between concepts in the relevant literature were identified through analysis. The mapping results revealed seven main clusters covering topics such as individual and corporate tax compliance, the role of education, sanctions, and the quality of tax services. Network visualization shows strong connections between taxpayer awareness, individual taxpayer compliance, corporate taxpayer compliance, tax sanctions, and socialization. Additionally, this study found that there is limited research on aspects of digitalization and psychological strategies in relation to taxpayer awareness. Consequently, this study not only provides a comprehensive overview of how the topic has evolved but also offers new research opportunities relevant to current policy needs. The findings are expected to serve as a foundation for the development of more inclusive, service-oriented, and improvement-focused tax policy strategies.
Pengaruh Program Edukasi Pajak terhadap Kepatuhan Pajak Konten Kreator di Era Ekonomi Digital pada Kreator Instagram dan TikTok, Studi : Bibliometrik Berbasis VOSviewer Ratnasari, Tri; Andriani, Sri
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.564

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh edukasi pajak terhadap kepatuhan pajak di kalangan kreator konten dalam ekonomi digital, khususnya pada platform Instagram dan TikTok. Dengan pendekatan analisis bibliometrik menggunakan perangkat lunak VOSviewer, penelitian ini menganalisis 233 artikel jurnal yang berkaitan dengan edukasi pajak dan kepatuhan pajak pada periode 2021 hingga 2025. Data diperoleh dari Google Scholar melalui aplikasi Publish or Perish dan dikelola menggunakan Mendeley Desktop. Hasil penelitian menunjukkan bahwa edukasi pajak memiliki peran signifikan dalam meningkatkan kepatuhan pajak, terutama jika disampaikan sesuai dengan karakteristik kreator digital. Selain itu, strategi komunikasi berbasis fear appeal dan pengaruh komunitas pajak daring juga turut membentuk perilaku patuh pajak. Kebaruan dari penelitian ini terletak pada pemetaan tren publikasi ilmiah serta penyajian pandangan integratif mengenai peran edukasi pajak, fear appeal, dan interaksi komunitas daring dalam membentuk kepatuhan pajak di era digital.
REAKSI PASAR SAHAM DI INDONESIA SAAT DAN SETELAH PERISTIWA TARIFF WAR AMERIKA SERIKAT DAN CHINA Andriani, Sri
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 1 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i1.6249

Abstract

The uncertainty surrounding tariff policies imposed by US President Donald Trump has prompted other countries, such as China, to retaliate by raising tariffs on US goods. Investors, particularly those in the capital market, have responded, as they seek to secure their funds. This study aims to determine the stock market reaction to companies included in the LQ45 index. The event study method used analyzes the stock market reaction during and after the tariff war between the US and China. Data analysis techniques used the independent sample t-test and the Wilcoxon signed-rank test. The study found that abnormal returns on stocks included in the LQ45 index responded to the policies implemented by both countries. This event prompted investors to react negatively without waiting for new policy changes between the two countries. Meanwhile, trading volume activity showed no difference in response during and after the tariff war. Investors tended to wait and see how significant the impact might be after the event.
PEMETAAN PENELITIAN TAXADMINISTRATION: STUDI BIBLIOMETRIK VOSVIEWER DAN KAJIAN LITERATUR Widad, Dikky Shofil; Andriani, Sri
Jurnal Aplikasi Bisnis Vol. 11 No. 1 (2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jab.v11i1.7473

Abstract

Dengan menggunakan kajian bibliometrik dan tinjauan literatur VOSViewer, penelitian ini bertujuan untuk menjelaskan penelitian dan perkembangan topik Administrasi Perpajakan. Berdasarkan kata kunci Administration Tax, penelitian dilakukan selama 10 tahun, dari tahun 2015 hingga 2025, melalui website Publish or Perish. Hasil pencarian memperoleh 993 artikel jurnal. Dari 993 artikel jurnal tersebut, kemudian dilakukan analisis deskriptif dengan menggunakan VOSViewer dan Tinjauan Literatur untuk melihat bagaimana perkembangan topik penelitian atau mata pelajaran terkait Administration Tax. Analisis dilakukan dengan menggunakan Tinjauan Literatur, menunjukkan bahwa terdapat berbagai pendekatan dan metodologi yang digunakan dalam penelitian dengan tema Administrasi Perpajakan. Hasil penelitian dengan pemetaan studi Bibliometrik melalui aplikasi VOSViewer menunjukkan bahwa mata pelajaran yang terkait dengan Administration Tax diklasifikasikan menjadi 5 klaster dan 78 item. Dan terdapat dua topik yang dapat dikaitkan dengan keyword Administration Tax.
DOES A REDUCTION IN TAX RATES INFLUENCE TAX AGGRESSIVENESS? AN ANALYSIS WITH ADDITIONAL FACTORS Wahyuni, Fitri Ilma; Andriani, Sri
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2131

Abstract

This study investigates the effect of reduction tax rates in Indonesia and other factors that may impact tax aggressiveness. This study employs multiple linear regression analysis, using E-Views 12 as analytical software. A sample of fourteen real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2017 to 2023 was identified through purposive sampling. This study relies on secondary data derived from the company's financial statements. The results showed that the reduction in tax rates and the presence of independent commissioners did not significantly affect tax aggressiveness. In contrast, institutional ownership and profitability factors positively correlate with tax aggressiveness, while leverage shows a negative correlation. It is expected that the results of this study will contribute to the development of taxation policies for companies in Indonesia, aiming to reduce aggressive taxation practices and assist companies in their tax-related decision-making framework.
PERMODELAN POLA PERENCANAAN KEUANGAN BERDASARKAN STATUS PERNIKAHAN Hakim, Lukmanul; Andriani, Sri; Umami, Nenny Noor
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 15 No 4 (2021): BAREKENG: Jurnal Ilmu Matematika dan Terapan
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.702 KB) | DOI: 10.30598/barekengvol15iss4pp773-784

Abstract

A Marital status at community can make an impact on financial management. The purpose of this study was to analyze financial planning based on marital status with the variables of financial attitude, financial behavior, and financial literacy towards people who live in Sumbawa. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) through smartPLS version 3.0 software. The results of the analysis in this study indicate that (1) financial attitude has a significant effect on financial behavior both based on married and unmarried status, (2) financial attitude has a significant effect on financial literacy both based on married and unmarried status, (3) financial attitude has an effect significant on financial planning based on both married and unmarried status, (4) financial behavior has no significant effect on financial literacy both based on married and unmarried status, (5) financial behavior has no significant effect on financial planning both based on married and unmarried status, (6) financial literacy has no significant effect on financial planning based on both married and unmarried status, and (7) There is no difference in financial planning based on marital status
Co-Authors Abdul Adelia, Selvi Agus Santoso Agus Sucipto Ahmad Djalaluddin Ahmad Fahrudin Alamsyah Aldri Frinaldi Ali Mansur, Sugeng Aliyah, Jannatun Ananda, Nova Adhytia Ananda, Nova Aditya Aswaruddin, Aswaruddin Azmi Batubara, Aprillia Nurul Bunda, Bella Busman, Sherwin Busman, Sherwin Ary Cahyono, Tomy Dwi Cita, Fitria Permata Dinata, Aqsha Prima Dwie Suwarno Putrri, Sherlyta Edi Irawan Faiqotul Ilmia, Faiqotul Farida, Lailatul Farihah, Laili Fathan Putri, Lintang Eliya Natasya Feri Dwi Riyanto Fibrina, Nida Nurtsani Fietroh, Muhammad Fietroh, Muhammad Nur Fina Rosyada Fitha Fathya Fithriyah, Tsabitah Naurah Haji Jafar, Cindy Puspita Sari Handoko, Azriel Rakaha Hasibuan, Leni Hermita Hidayatulloh, Muhamad Wahyu Husnah, Silvina Ilman, Abdul Hadi Intan Permatasari Irawati Irawati Islamiyah, Atik Sayyidatul Ismiyarti, Wilia Kolilah, Kholilah Lukmanul Hakim Mandasari, Jayanti Mardinata, Erwin Maretha Marsela, Emma Marwati Marwati Mu'is, Ahmad Mufidaturrohmah, Nur Nawirah Nevi Danila Nova Adhitya Ananda Nurasia, Nurasia Nurfarida, Nurfarida Nuri, Listika Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Padang , Rismoninta Padang, Rismoninta Panca Wardanu, Adha Permatacita, Fitriah Purnama, Yuni Rachman, Putri Wulandari Hari Ramadhani, Surya Putra Ratnasari, Tri Rian Piarna Rikza, Abdullah Rizky, Putri Divayani Anggraini Robiatul Muvidah, Alievia Romadhon, Wildan Rozzy Aprirachman Rusni, Andi S Siswanto Sa'adah, Fiki Labibatus Salim Al Idrus Sanjani, Muhammad Rafi'i Saptarini, Niken Sari, Indah Fitriani Sasmita, Diska Sattu, Diah Eka Fatmawati Putri Setiani Sholikah, Arhayu Lik,anatus Sifaiyya, Yustisia siregar, Hemalia putri Sismanto Sismanto Sri Nuryani, Hanifa Suarantala, Ryan Sugeng Santoso Sugiarto, Aris Sulis Rochayatun Suparti, S Syahfitri, Diah Intan Tinaweng, Novita Sania Tri Putri, Clara Uliyanti Uliyanti, Uliyanti Umami, Nenny Noor Utami, Amelia Febi Utami, Noerma Widyaswara Wa Ode Rayyani Wahyuni, Fitri Ilma Wardani, Nabila Nur Widad, Dikky Shofil Wijayanti, Fatimah Wirentake Wiwik Wulandari, Wiwik Zahra, Arwa El