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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS Journal of Economic, Management, Accounting and Technology (JEMATech) Ecopreneur.12 Journal of Contemporary Accounting SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Educoretax Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Business and Accounting Research Journal Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Dinamika Akuntansi dan Bisnis (JDAB) PEDAMAS (Pengabdian Kepada Masyarakat) Veteran Economics, Management & Accounting Review Equity
Dianwicaksih Arieftiara
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta
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Sosialisasi Atas Perubahan Skema Perhitungan PPh Pasal 21 Kepada Siswa SMK Negeri 3 Depok Masripah, Masripah; Widyastuti, Shinta; Arieftiara, Dianwicaksih; Nabby, Eyglus
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.3102

Abstract

Government Regulation Number 58 of 2023 brings significant changes to the calculation of Income Tax (PPh) Article 21, which will take effect in January 2024. These changes not only affect company employees but are also important for Vocational High School (SMK) students who will work as tax staff. A community service activity in the form of a socialization about the changes in the PPh Article 21 calculation scheme was conducted for 75 students of the 11th grade in Accounting and Financial Institutions at SMK Negeri 3 Depok on July 22, 2024. This socialization aims to provide a deep understanding and enhance students' readiness for the workforce. The methods used include practical socialization accompanied by pre-tests and post-tests to measure students' understanding. The results show an increase in students' understanding from 69.5% before the socialization to 94.2% after the socialization. This activity successfully improved students' knowledge of taxation and its relevance to national economic development.
Business Strategy, Financial Distress And Environment Uncertainty On Tax Avoidance (Case Study On Asean Countries) Rahmadhani, Fadilla; Arieftiara, Dianwicaksih
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4478

Abstract

Tax avoidance can reduce state revenue and interfere with the efficient allocation of resources. Tax avoidance is a special challenge for developing countries, especially in the ASEAN region, which has a large tax potential but has not been optimally utilized. This research is a quantitative study that aims to test empirically the effect of business strategy, financial distress and environmental uncertainty on tax avoidance proxied by using book tax different (BTD). The research population is ASEAN countries and Indonesia and Thailand as research samples during the 2018-2022 period. The analysis technique used is multiple linear regression analysis with panel data regression using the STATA program. The results of this study obtained that (1) business strategy has no significant effect on tax avoidance, (2) financial distress has a significant negative effect on tax avoidance and (3) environmental uncertainty has no significant effect on tax avoidance.
Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies Marsahala, Yoseph Togu; Arieftiara, Dianwicaksih; Lastiningsih, Noegrahini
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art2

Abstract

This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application. The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.
Tax avoidance in the Indonesian manufacturing industry Manihuruk, Ricardo Samuel; Arieftiara, Dianwicaksih; Miftah, Munasiron
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art1

Abstract

This study aims to determine tax avoidance in the Indonesian manufacturing industry. The control variable is the industrial sub-sector. In this study tax avoidance is proxied as book tax differences. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Using the STATA 13 regression data panel, this study shows that capital intensity has no significant effect on tax avoidance and inventory intensity has no significant effect on tax avoidance. However, this study found that industry auditors' specialization had a positive effect on tax avoidance. This study contributes to enhancing empirical evidence of audit quality, proxied by industry auditors' specialization can provide assurance of managers' tax avoidance activities did not violate the fairness principle, thus increase tax avoidance activities.
Financial Performance Analysis on Financial Distress in ASEAN Six Masripah; Arieftiara, Dianwicaksih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3537

Abstract

This study aims to analyze the influence of financial ratios on the likelihood of financial distress in property and real estate companies listed on the stock exchanges of six ASEAN countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines, and Vietnam during the period 2018–2022. The variables analyzed include Total Asset Turnover, Sales Growth, Current Ratio, Debt Ratio, and Return on Investment. The method used is a quantitative approach with logistic regression, based on 1,630 firm-year observations obtained from the company's financial statements. The results of the Hosmer and Lemeshow test indicate that the initial model is not appropriate, but alternative tests through the Area Under the Curve value of 0.7728 indicate that the model has quite good predictive ability. The analysis results show that Sales Growth and Current Ratio have a significant negative effect on financial distress, while Debt Ratio has a significant positive effect. Conversely, Total Asset Turnover and Return on Investment do not show a significant effect. These findings emphasize the importance of considering aspects of liquidity, sales growth, and capital structure in predicting financial risk, especially in the property sector which has long-term investment characteristics. This research contributes to broadening the understanding of cross-border financial risk in the ASEAN region.
The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance Ramadhan, Muhammad Rizky; Arieftiara, Dianwicaksih
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1770

Abstract

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.
Ketidakpastian Lingkungan Bisnis, Keputusan Investasi dan Kinerja Perusahaan pada Industri Manufaktur Arieftiara, Dianwicaksih; Mariana, Mariana
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10581

Abstract

This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firms performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers investment decision. Moreover this study documented that the managers investment decisions, which taken by considering environmental uncertainty condition, increase the level of firms financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms performance.
PELATIHAN SISTEM AKUNTANSI DAN TATA KELOLA ADMINISTRASI MASJID, SERTA PENGGUNAAN APLIKASI TEKHNOLOGI MASJID MALAYSIA DI INDONESIA Masripah, Masripah; Arieftiara, Dianwicaksih; Widyastuti, Shinta; Miftah, Munasiron
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 04 (2023): NOVEMBER 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem akuntansi merupakan hal yang penting dalam suatu organisasi baik itu bisnis yang berbasis laba maupun bisnis yang berbasis non profit seperti lembaga masjid. Sebagai lembaga keagamaan, lembaga masjid tidak hanya perlu memiliki tata kelola yang baik, tetapi juga perlu memiliki sistem akuntansi yang tertata dan sistematis untuk membantu pengurus masjid memantau transaksi keuangannya. Pelatihan dasar akuntansi penting untuk mendapatkan pemahaman tentang pengoperasian beberapa entri hingga persiapan laporan akuntansi akhir. Oleh karena itu, pemaparan sistem akuntansi yang baik kepada pengurus masjid yang mengelola dana amanah termasuk sumbangan masyarakat menjadi penting dalam menjaga kredibilitas masjid dalam mengelola dana masyarakat. Sehingga tujuan kegiatan ini adalah membekali peserta khususnya pengurus masjid dengan dasar-dasar akuntansi dan pengetahuan tentang tata usaha masjid secara komprehensif dan efektif.
Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates Rachmat, Daris Mujib; Rahayu, Andini Dwi; Wijayanto, Danang Tri; Arieftiara, Dianwicaksih
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyse the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector. The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness. This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men. This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers, this is in line with the OECD proposal at the G20 Presidensial 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities for example in the form of maternity leave, menstrual leave
Simulasi Siap Kerja Sebagai Staf Pajak Perusahaan kepada Siswa SMK Negeri 3 Depok Masripah, Masripah; Widyatuti, Shinta; Arieftiara, Dianwicaksih; Ramandani , Clarisa Diva; Sangga Lelana , Samudra
IKRA-ITH ABDIMAS Vol. 9 No. 1 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i1.4144

Abstract

Peraturan Pemerintah Nomor 58 Tahun 2023 tentang Transformasi Perhitungan Regulasi Pajak PPh Pasal 21 menjadi pembahasan utama dalam pengabdian masyarakat yang dilakukan oleh Tim Universitas Pembangunan Nasional “Veteran” Jakarta. Kegiatan dilaksanakan dalam bentuk simulasi siap kerja sebagai staf pajak perusahaan kepada siswa SMK Negeri 3 Depok dengan harapan siswa memiliki pemahaman yang komprehensif dan siap menghadapi regulasi yang terus berkembang. Setelah implementasi atau simulasi dan diskusi, data dikumpulkan melalui post-test untuk mengevaluasi efektivitas kegiatan dalam mengenalkan dan mengembangkan pemahaman regulasi pajak terbaru. Hasilnya menunjukkan bahwa simulasi siap kerja melalui Kegiatan Abdimas dirasa oleh hampir semua murid (97% dari peserta abdimas) setuju bahwa dengan simulasi atau praktek langsung ini dapat membantu murid SMK dalam memahami konsep pajak lebih baik dibandingkan hanya belajar teori.
Co-Authors Andi Manggala Putra Andy Setiawan Anggraini, Sylvia Putri Arwaly Haifa Salsabila Athallah, Renzo Romero Ayu Sheila Soraya Danang Wijayanto Desmintari Dhinda Nuramalia Dwi Yulianto Eeng Ahman, Eeng Eni Wuryani Entar Sutisman Entar Sutisman Febriana, Hanin Ferry Irawan Husnah Nur Laela Ermaya Indri Fauziah Intan Kurnia Suharti Iwan Kresna Setiadi Jubaedah Nawir Lastiningsih, Noegrahini Manihuruk, Ricardo Samuel Mariana Mariana Mariana Marsahala, Yoseph Togu Marzuki, Marziana Madah Masripah Masripah Masripah Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Miftah, Munasiron Muhamad Nazril Setiawan Muhammad Rizky Ramadhan Nabby, Eyglus Nabil Rozan Ni Putu Eka Widiastuti Nina Ika Yuli Novianty Noegrahini Lastiningsih Pajrina Rizki Pradipta, Khairunissa Alika PUSPITA AKHADYA, DWI Rachmadienti, Ratih Rachmat, Daris Mujib Rahayu, Andini Dwi Rahmadhani, Fadilla Ramandani , Clarisa Diva Ratih Rachmadienti Ratna Hindria Ratna Hindria Dyah Pita Sari Retna Sari Rizki, Pajrina Ruri M Frista Sibuea Sad Lingga Fitriana Sad Lingga Fitriana, Sad Lingga Salsabila, Arwaly Haifa Sandy, Natasha Carissa Sangga Lelana , Samudra Sanggi Asyari Shinta Widyastuti Shinta Widyastuti Shinta Widyastuti, Shinta Sidharta Utama Sri Mulyantini Wardhana, Muhammad Daffa Widyatuti, Shinta Wijayanto, Danang Tri YUDI NUR SUPRIADI Yunus Dwi Ruhiyat