Articles
Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review
Naely Choeri Akmali;
Putri Dwi Rosalinda Prayoga;
Dien Noviany Rahmatika
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/anggaran.v2i3.730
The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.
Pemetaan Riset Akuntansi Zakat (PSAK 109) Berbasis Analisis Blibiometrik Dan Vosviewer
Anisah Hanan Nabilah;
Dien Noviany Rahmatika
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/anggaran.v2i3.732
The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected using Google Scholar, covering publications from 2019 to 2024. The metadata was then exported into RIS format and analyzed using VOSviewer software. This study found that the newest topic in zakat accounting research is "Infaq". In addition, "PSAK" and "Research" were identified as emerging themes and predicted to be the focus of research in 2024 and beyond. The bibliometric approach used in this study offers an effective and accessible way for researchers to understand zakat accounting issues and identify potential future research topics. This approach allows the study to gain a better understanding of zakat accounting and paves the way for innovative new contributions in this research.
Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)
Fanny Kholifatul Nisa;
Adis Salsabila;
Dien Noviany R
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/inisiatif.v3i4.2898
The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematically analyzed. It is hoped that the results of this research will convey a better understanding of the clarity of the e-filling system in tax reporting SPT.
Tinjauan Proses Pengembalian Kelebihan Pembayaran (Restitusi) Pajak Pertambahan Nilai (PPN) Pada PT. Edu Tech Indonesia
Amalia, Putri Uswatun;
Rahmatika, Dien Noviany
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2022): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal
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DOI: 10.24905/konsentrasi.v2i2.53
Kemajuan sistem perpajakan di suatu negara diikuti dengan semakin tingginya ekonomi di negara tersebut. Seperti halnya Indonesia, karena tidak dapat dipungkiri penerimaan dari pajak merupakan kontribusi terbesar untuk membiayai pengeluaran-pengeluaran negara baik dari infrastruktur, layanan publik, pendidikan maupun fasilitas kesehatan untuk kesejahteraan masyarakat bersama.
Tinjauan Proses Pengembalian Kelebihan Pembayaran (Restitusi) Pajak Pertambahan Nilai (PPN)
Amalia, Putri Uswatun;
Rahmatika, Dien Noviany
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 3 No. 2 (2023): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal
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DOI: 10.24905/konsentrasi.v3i2.63
Kemajuan sistem perpajakan di suatu negara diikuti dengan semakin tingginya ekonomi di negara tersebut. Seperti halnya Indonesia, karena tidak dapat dipungkiri penerimaan dari pajak merupakan kontribusi terbesar untuk membiayai pengeluaran-pengeluaran negara baik dari infrastruktur, layanan publik, pendidikan maupun fasilitas kesehatan untuk kesejahteraan masyarakat bersama
Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress
Syifa Indah Aurora Salsabila;
Cindy Julia Putri;
Dien Noviany Rahmatika
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jumia.v2i3.3168
In fluctuating economic conditions, companies are faced with the challenge of maintaining financial stability and avoiding financial distress. The importance of Good Corporate Governance and liquidity management is becoming increasingly crucial in managing financial risk. This research aims to thoroughly understand the influence of liquidity and the implementation of good corporate governance on financial distress. This research uses the Literature Review (SLR) method, there are several journals published from 2019 to 2024 which will later be analyzed regularly. The Systematic Literature Review method can be applied to evaluate, interpret, analyze and identify any existing research that must match the theme of an interesting phenomenon. The research is classified with appropriate ideas and can be grouped with comparable topics to state further problems related to the Influence of Liquidity and the Implementation of Good Corporate Governance on Financial Distress. A total of 55 articles were analyzed in this research. It is hoped that the research results from this study will increase deeper knowledge about the correlation between Liquidity, Good Corporate Governance and Financial Distress, as well as provide useful understanding for academics, regulators and practitioners in managing company financial risks. And given the best understanding of the components that influence Financial Distress, companies can take more proactive action in maintaining their financial stability and improving their overall operational performance.
Designing a QR Code Model Examination System with the Zachman Framework
Irawan, Bei Harira;
Prihadi, Deddy;
Rahmatika, Dien Noviany;
Nugroho, Catur;
Soleman, Soleman;
Tukino, Tukino;
Hananto, April Lia;
Silva, Tiago;
Eichler, Luiz
Journal International of Lingua and Technology Vol. 2 No. 2 (2023)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.
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DOI: 10.55849/jiltech.v2i2.259
The Digital Business study program is a new study program within the Faculty of Economics and Business of Universitas Pancasakti Tegal where previously there were only 3 study programs, namely the Management, Accounting, and Taxation study programs. Every semester the Faculty of Economics and Business always holds Mid Semester Test (MST) and a Final Semester Test (FST), In both implementations, there are still queues of students who have already registered and paid for exams at the Front Office to take exam cards. This queue creates a large crowd at the Front Office and often causes the Administrative division that prints the cards and the Front Office staff to be overwhelmed in printing and distributing test cards to students. This study uses the Zachman Framework architectural model approach which is a framework in providing the basic organizational structure that supports access, integration, interpretation, development, management, and changes to the architectural devices of organizational information systems in the form of a matrix with a combination of planners and owners perspectives and the addition of two more perspectives. namely the perspective of the information system architecture which provides an overview of the design and architectural testing of the system as a novelty method.
Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Muhammad Bahrudin;
Saiful Islam;
Dien Noviany Rahmatika
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/jpaes.v1i3.292
Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.
Pengaruh Audit Teknologi Infomasi Terhadap Kualitas Audit
Farah Ashma Nadiyah;
Balqis Maharani;
Dien Noviany Rahmatika
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/eksap.v1i3.278
In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.
Systematic Literatur Review : Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah
Nawang Wulan Cahya Ningrum;
Putri Silviana;
Dien Noviany Rahmatika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/apke.v1i3.275
This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.