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All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Informatika Ekonomi Bisnis JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Profitability Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Akuntansi Peradaban juremi: jurnal riset ekonomi INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pendidikan Dasar dan Sosial Humaniora Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi EXERO : Journal of Research in Business and Economics Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Dewi Kusuma Wardani

Universitas Sarjanawiyata Tamansiswa

Author-ID : 2472623

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi: (Studi Kasus Pada Mahasiswa UST Sebagai Calon Wajib Pajak) Dewi Kusuma Wardani; Yuli Prihatni; Ayu Wulandari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine whether tax morale affects the obedient intentions of prospective taxpayers with tax awareness as a moderating variable. This study uses descriptive quantitative methods and primary data using a questionnaire. The number of samples in this study were 100 respondents from the undergraduate program at Tamansiswa University, Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that tax morale has no effect on tax compliance intentions, tax awareness cannot strengthen the positive effect of tax morale on tax compliance intentions.

Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak: (Studi Kasus Pada Wajib Pajak Orang Pribadi di Kabupaten Belitung Timur) Dewi Kusuma Wardani; Adia Adi Prabowo; Arwiyah Nurul Aini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to examine whether tax transparency by the tax authorities and trust has an effect on taxpayer compliance. This study uses a quantitative description method and primary data using a questionnaire distributed online via google form. The number of samples in this study were 111 individual taxpayer respondents in East Belitung Regency. Sampling in this study used a convenience sampling technique, which is a sampling technique that allows the author to choose a sample based on the author's wishes. This study shows that tax transparency and trust have a positive effect on taxpayer compliance in East Belitung Regency. The results of this study mean that the higher the transparency provided by the tax authorities and the less taxpayers to the tax authorities, the higher the taxpayer compliance will be. Fiskus is expected to be able to further increase the socialization of the new tax provisions and be more open about the amount of tax revenue and its allocation both at the central tax office and at the pratama office.

PENGARUH CORPORATE SOcIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Dorathea Magdalena Funan Baljanan
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 1: Juli 2022
Publisher : Bajang Institute

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Penelitian ini bertujuan untuk menguji apakah corporate social responsibility mempengaruhi agresivitas pajak dengan corporate governance sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dan data sekunder dengan menggunakan perusahaan non-keuangan di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini menggunakan sampel perusahaan non-keuangan yang terdaftar di BEI pada tahun 2016-2020. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 39 perusahaan non-keungan dengan data yang diolah sebanyak 140 laporan keungan tahunan. Penelitian ini memberikan hasil bahwa corporate social responsibility berpengaruh negatif terhadap agresivitas pajak dan corporate governance mampu memoderasi corporate social responsibility terhadap agresivitas pajak.

The Influence of Participation in Budgeting on Performance Accountability of Government Agencies With Internal Supervision as a Moderating Variable Dewi Kusuma Wardani; Adia Adi Prabowo; Fenansia Eryasari Pratama
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7049

Penelitian ini ditunjukan untuk mengungkapkan apakah partisipasi penyusunan anggaran pada Satuan Kerja Perangkat Daerah Kota Yogyakarta berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Data penelitian ini memakai data langsung/primer. Metode pengambilan sampelnya yakni snowball sampling. Tehnik analisis datanya adalah path analysis/analisis jalur dengan partisipasi penyusunan anggaran menjadi variabel bebas dan akuntabilitas kinerja instansi pemerintah menjadi variabel terikat, serta pengawasan internal menjadi variabel moderasi. Hasil analisis menyimpulkan kalau partisipasi penyusunaan anggaran ternyata memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, pengawasan internal juga mempunyai pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, serta partisipasi penyusunan anggaran juga memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah lewat pengawasan internal. Implikasi dipenelitian ini membuktikan kalau partisipasi penyusunan anggaran ialah salah satu unsur yang mempunyai peran penting untuk memaksimalkan segala kegiatan baIk itu berbentuk fisik atau pelayanan didalam satuan kerja perangkat daerah kota yogyakarta

PENGARUH PERSEPSI KEAMANAN DAN KERAHASIAAN TERHADAP NIAT MEMBAYAR PAJAK MENGGUNAKAN PAJAKPAY Dewi Kusuma Wardani; Nur Anita Chandra Putry; Fitri Aprilia Kusuma Dewi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This studys aims to determine whether perceptions of security and confidentiality affect the intention to pay taxes using tax pay. This research data using direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the perception of security and confidentiality as independent variables and the intention to pay taxes using tax pay as the dependent variable. The results of the analysis conclude that the perception of security and confidentiality has a positive effect on the intention to pay taxes using tax pay. The implication of this research proves that perceptions of security and confidentiality are the determining factors that encourage taxpayers' intention to pay taxes using the tax pay application.

Pengaruh Penggunaan Media Sosial Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Dengan Kontrol Diri Sebagai Variabel Moderasi Rosina Helisastri; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 6, No 2 (2021): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa dengan kontrol diri sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan data primer dengan menyebar kuesioner kepada mahasiswa fakultas ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Teknik yang digunakan dalam pengambilan sampel adalah convenience sampling. Pengumpulan data dilakukan dengan menyebar link google form melalui aplikasi Whatsapp kepada mahasiswa. Jumlah kuesioner yang diolah adalah sebanyak 100 kuesioner. Data dianalisis dengan menggunakan path analysis. Hasil penelitian menerangkan bahwa penggunaan media sosial tidak berpengaruh terhadap perilaku pengelolaan keuangan mahasiswa. Kontrol diri tidak dapat memperkuat pengaruh positif penggunaan media sosial terhadap perilaku pengelolaan keuangan mahasiswa.

PENGARUH GENDER DAN PERSEPSI TINDAKAN KORUPSI TERHADAP NIAT MELAKUKAN PENYELEWENGAN PAJAK Dewi Kusuma Wardani; Danis Tri Hastuti Istiani
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 3: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.412 KB)

The study aims to examine effect of gender and perception of corruption in intention to commit tax fraud. The independent variable in this research are gender and perception of corruption while its dependent variable of intention to commit tax fraud. Sample in this research is Students Majors Accountancy at Sarjanawiyata Tamansiswa Yogyakarta University. The sample in this study is determined by sampling convenience method, the data collected with the distribution of questionnaires. The method of analysis used is double linear regresi analysis with IBM SPSS Statistics 20. Based on the result of the analysis indicate that gender has no influenceon intention to commit tax fraud and perception corruption has positif on intention to commit tax fraud.

PENGARUH SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Lidwina Christine Mau
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 7: Mei 2022
Publisher : Bajang Institute

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The purpose of this study is to determine the effect of profitability on tax avoidance with corporate social responsibility as a moderating variable. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) and for the 2015-2019 period, based on the purposive sampling method, 44 companies were obtained. The data in this study were processed using SPSS with multiple linear regression and absolute difference value test. The hypothesis testing method uses a significance level of 5%. The results showed that sales growth had a positive effect on tax avoidance. Corporate social responsibility cannot moderate the negative effect of sales growth on tax avoidance

PENGARUH PERSEPI KECEPATAN TERHADAP PERILAKU KONSUMTIF DENGAN PENGGUNAAN PINJAMAN ONLINE SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Risda yani
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 6: April 2022
Publisher : Bajang Institute

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Online loans are a type of financial technology (fintech) that is growing rapidly in the era of information globalization. The Financial Services Authority (OJK) defines financial technology as an innovation in the financial services industry that utilizes technological developments. The purpose of this study was to determine the effect of perceived speed on consumptive behavior using online loans. This study uses a descriptive quantitative method with a research sample of 100 respondents who are undergraduate students of the tamansiswa university, shopee paylater online borrowers. Based on the test results, perceived speed affect consumption, consumption not affect actual use of online loan, and perceived speed not affect actual use of online loan with consumption as intervening variable.

PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Seventiara Maria Eka Putri Djando
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 8: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.27 KB)

The purpose of this study was to determine the effect of capital structure on firm value with good corporate governance as a moderating variable. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling was based on the purposive sampling method, namely sampling with certain considerations and based on the interests and objectives of the study. This study uses multiple regression analysis techniques. The results of this study found that capital structure has a positive effect on firm value and good corporate governance is able to strengthen the positive effect of capital structure on firm value

Co-Authors Adia Adi Prabowo Anita Primastiwi Arwiyah Nurul Aini Ayu Wulandari Azka Redo Fahlefi Danis Tri Hastuti Istiani Desi Khoiriyah Deviena Tanira Dorathea Magdalena Funan Baljanan Elisabeth Yanuarista Elsa Ayu Agustin Elva Latifah Salsabila Ely Jupita Lestari Erika Violenta Pesirahu Fenansia Eryasari Pratama Feny Nuraini Fidia Nur Rahmadini Fiki Bela Oktavia Fiolia Hayu Dewanti Fitri Aprilia Kusuma Dewi Hermalia Hermalia Isti Farin Julianti Ketut Sukarte Laudiya Agnes Sikteubun Lidwina Christine Mau Maria Elvira Trifonia Dawa Meita Dwi Lestari Nur Anita Chandra Putry Nurfitri Rahmawatiningsih Ria Herawati Risda yani Rosina Helisastri Safira Widya Putriane Sella Putri Andini Setia Fany Anggraeni Pratiwi Seventiara Maria Eka Putri Djando Simon Pulung Nugroho Sinta Devi Taufan Adi Kurniawan, Taufan Adi Titis Tatas Nugraheni Tri Wulandari Uum Helmina Chaerunisak Valentina Desi Wulandari Vera Anggrenita Wahyu Tri Susilowati Wilhelmus Wagener Kaleka Yohana Gabrielis Mura Maing Yuan Novita Indriyanti Yuli Prihatni Zara Tri Prihatiningrum

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