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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal STIE Semarang (Edisi Elektronik) PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA MENUJU GOOD GOVERNMENT GOVERNANCE Pancawati Hardiningsih; Rachmawati Meita Oktaviani; Ceacilia Srimindarti
JURNAL STIE SEMARANG Vol 11 No 03 (2019): VOLUME 11 NOMOR 3 EDISI OKTOBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i03.383

Abstract

ADD revenue in Pemalang sub-district of Pemalang district increased from 2015 and 2016 so that the village government must manage accountable village funds in an accountable manner according to Permendagri No. 113 of 2014. The research was conducted by survey method in 13 villages in the Pemalang sub-district of Pemalang district. A total of 72 village officials consisted of village heads, secretaries, treasurers, activity implementation teams, village consultative bodies, and affairs heads. The results showed that the management of village finances at the planning, implementation, administration, reporting and accountability stages did not fully go well according to Permendagri No. 113 of 2014 and Pemup No. 58 of 2015. The planning stage is still oriented toward physical development. The implementation phase is carried out by the activity implementation team that the development activities are orderly and according to standards. At the administration stage, the village treasurer concurrently holds another position so that he does not fully understand the task. In the reporting stage, the village head reports the realization of the use of the budget to the regent through the related SKPD. In the accountability stage, the village head is responsible for the use of the budget to the local government, village consultative bodies, and the community. The results of the management of the Pemalang district village fund allocation have not yet fully implemented the principles of good government governance in the form of transparency and accountability because many village officials have retired and even moved assignments so what happens is a dual position. But routinely followed up with audits from the inspectorate to maintain the quality of the report
Determinan Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Anggraeni, Novia; Rachmawati Meita Oktaviani
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.71790

Abstract

Penelitian ini bertujuan untuk membuktikan (1) pengaruh leverage terhadap penghindaran pajak, (2) pengaruh intensitas modal terhadap penghindaran pajak, (3) pengaruh ukuran perusahaan terhadap penghindaran pajak, (4) ukuran perusahaan dapat memoderasi pengaruh leverage terhadap penghindaran pajak, (5) ukuran perusahaan dapat memoderasi pengaruh intensitas modal terhadap penghindaran pajak. Untuk mencapai tujuan penelitian tersebut, maka penelitian yang digunakan adalah kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor Industri Barang Konsumsi di Bursa Efek Indonesia sebanyak 90 perusahaan. Teknik pengambilan sampel dalam peneltiian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 15 perusahaan. Teknik analisis data yang digunakan adalah analisis model regresi data panel. Hasil penelitian menunjukkan bahwa (1) Leverage berpengaruh positif terhadap penghindaran pajak, (2) Intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak, (3) ukuran perusahaan berpengaruh positif terhadap penghindaran pajak, (4) Ukuran perusahaan memperkuat pengaruh leverage terhadap penghindaran pajak, (5) Ukuran perusahaan tidak dapat memoderasi pengaruh intensitas modal terhadap penghindaran pajak.
PENINGKATAN PENGELOLAAN UMKM DI LINGKUNGAN DAWIS SEKARWANGI GUNUNG PATI KOTA SEMARANG Wulandari, Sartika; Maria Goreti Kentris Indarti; Ajeng Aquinia; Rachmawati Meita Oktaviani; Widhian Hardiyanti
PROFICIO Vol. 5 No. 2 (2024): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i2.3525

Abstract

Pengabdian masyarakat yang difokuskan pada peningkatan pengelolaan Usaha Mikro, Kecil, dan Menengah (UMKM) di lingkungan Dawis Sekarwangi. Melalui aspek pengetahuan dasar perpajakan, pencatatan akuntansi UMKM, dan pemasaran online, PkM ini bertujuan untuk memberikan pemahaman dan keterampilan yang diperlukan bagi UMKM dalam mengelola keuangan, pajak, dan pemasaran online dengan lebih tepat serta memahami dasar-dasar perpajakan yang relevan untuk mematuhi peraturan perpajakan yang berlaku. Untuk mencapai tujuan pengabdian masyarakat tersebut, beberapa solusi yang sesuai dapat diterapkan, dengan cara sosialisasi, pelatihan, penyeddiaan materi yang edukatif, serta pendampingan. Hasil kegiatan ini adalah sebagian besar pengelola UMKM bertambah pengetahuannya mengenai akuntansi UMKM, pajak UMKM dan pemasaran online. Sebagian besar pengelola UMKM juga dapat mencoba mempraktikkan pencacatan akuntansi dengan aplikasi, serta membuat pemasaran online).
Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak Resza Dian Handayani; Rachmawati Meita Oktaviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.289

Abstract

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Dan Profitabilitas Terhadap Manajemen Laba Noorjannah Vira Astuti; Rachmawati Meita Oktaviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.357

Abstract

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management. Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability
Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak Sartika Wulandari; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1352

Abstract

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance.
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Risma Namira Ivano; Cahyani Nuswandari; Rachmawati Meita Oktaviani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9481

Abstract

Tax avoidance is a common practice carried out by companies to reduce their tax liabilities using methods that are still within legal limits. The purpose of this study is to analyze the influence of transfer pricing, profitability, and leverage on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study is motivated by the importance of tax revenue from the energy sector and the inconsistency of findings in previous studies. The approach used in this study is quantitative, utilizing secondary data obtained from companies' annual financial reports. The sampling method employed is purposive sampling, resulting in a final sample of 18 companies over a five-year observation period with 60 units of analysis. Analysis was conducted using multiple linear regression after classical assumption tests were satisfied. The results of the study indicate that transfer pricing and profitability significantly influence tax avoidance, whereas leverage does not significantly influence tax avoidance. These findings support agency theory, which explains that managers have incentives to minimize tax burdens to increase company value.
Co-Authors Anggraeni, Novia Aquinia, Ajeng Cahyani Nuswandari Ceacilia Srimindarti Hardiyanti, Widhian Maria Goreti Kentris Indarti Noorjannah Vira Astuti Pancawati Hardiningsih Resza Dian Handayani Risma Namira Ivano SUNARTO