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All Journal EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting JMM (Jurnal Masyarakat Mandiri) SENTIA 2016 International Journal of Supply Chain Management OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Equity: Jurnal Akuntansi Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Abdimas Sangkabira Jurnal Pengabdian Kepada Masyarakat Abdimas Indonesian Journal JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Pengabdian Masyarakat Jurnal Intelek Insan Cendikia Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Akuntansi Bisnis dan Humaniora
Widi Dwi Ernawati
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pengaruh Kebijakan Pajak Pertambahan Nilai (PPN) dan Dampaknya Terhadap Pertumbuhan Ekonomi Putri Ayu Berlianingtyas; Rika Wijayanti; Hari Purnomo; Yusna; Widi Dwi Ernawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): 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.v10i1.12517

Abstract

Tarif PPN mengalami kenaikan secara bertahap, tarif 11% berlaku mulai 1 April 2022 dan pada 1 Januari 2025 naik menjadi 12% berdasarkan Undang-Undang No. 7 Tahun 2021. Penelitian ini bertujuan untuk mengetahui dampak penerapan UU HPP dan PMK 131/2024 pada pertumbuhan ekonomi khususnya PDB di Indonesia. Pengukuran pertumbuhan ekonomi menggunakan PDB dirasa lebih tepat apabila dikaitkan dengan dampak dari kenaikan tarif PPN, dikarenakan indikator yang dipakai adalah terkait tingkat daya beli konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa wawancara dari berbagai sudut pandang yakni konsultan pajak, penyuluh pajak dan pemeriksa pajak dari Direktor Jenderal Pajak, wajib pajak orang pribadi selaku konsumen, wajib pajak badan selaku penjual/pengusaha, konsultan pajak, dan pengamat ekonomi, serta dokumentasi dari Badan Pusat Statistik (BPS) mengenai PDB. Hasil penelitian menunjukkan bahwa kebijakan kenaikan PPN menjadi 12% dipandang sebagai langkah strategis untuk memperkuat penerimaan negara, namun menimbulkan kekhawatiran terhadap daya beli masyarakat dan pertumbuhan ekonomi. Sektor yang paling terdampak adalah ritel, makanan dan minuman, barang mewah, serta UMKM. Pemerintah berusaha mengantisipasi dampak melalui regulasi teknis (DPP Nilai Lain) dan pengecualian barang/jasa tertentu. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi masyarakat umum dan pelaku usaha mengenai kebijakan baru terhadap perekonomian negara.
PENGARUH REALISASI HUTANG PAJAK, REALIASI SKPKB, DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN Aulia Azzahra; Widi Dwi Ernawati; Ludfi Djajanto
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4127

Abstract

The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI Vika Amelia; Widi Dwi Ernawati; M. Arief Setiawan
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4128

Abstract

This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.
The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings Beatrix Brigita Tapiory; Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4765

Abstract

This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires. The population in this research was land and building taxpayers which are registered in Malang City. The number of research population was 283,451 taxpayers with the sampling technique using simple random sampling and slovin formula. The samples obtained for this study were 100 taxpayers. The data analysis technique used multiple linear analysis. The results of this research indicated that taxpayer comprehension, taxpayer awareness, and the perception of sanctions had a positive significant effect on land and building taxpayer compliance in Malang City. The results also showed that taxpayer comprehension, taxpayer awareness, and the perception of sanctions simultaneously had a positive significant effect on land and building taxpayer compliance in Malang City.
The Influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity Against Tax Avoidance Excellent Nokiyanti; Widi Dwi Ernawati; Indrayati
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4766

Abstract

The research aimed to analyze the influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity on Tax Avoidance in energy subsector companies for a five-year period. The research design was explanatory quantitative to examine the relationship of variables using multiple linear regression. The study used Purposive Sampling as the data collection technique. From the 53 companies, there were only 14 companies which met the criteria. The data collected were financial statements, annual reports and sustainability reports of energy sub-sector companies listed on the IDX for the period of 2017-2021. The data analysis tool employed was the 22th version of IBM SPSS. The results of this research showed that partially, the Corporate Social Responsibility variable had no significant effect on Tax Avoidance. Conversely, Tunneling Incentive and Capital Intensity affected Tax Avoidance significantly. In addition. the results of the simultaneous test revealed that all the variables, the Corporate Social Responsibility, Tunneling Incentive and Capital Intensity had a significant impact on Tax Avoidance.
Analisis Kepatuhan Pembayaran PPh UMKM Berdasarkan PP 46/2013 dan PP 23/2018 Nilam Ayu Mayang Sekar; Widi Dwi Ernawati; Diana Nurindrasari
Jurnal Akuntansi Bisnis dan Humaniora Vol. 11 No. 1 (2024): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v11i1.6560

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak UMKM terhadap pembayaran pajak berdasarkan PP No. 46 Tahun 2013 dan PP No. 23 Tahun 2018; perkembangan penerimaan PPh UMKM dengan berlakunya PP No. 46 Tahun 2013 dan PP No. 23 Tahun 2018; kontribusi PPh UMKM terhadap penerimaan di KPP Pratama Malang Utara; dan kontribusi PPh UMKM di Kota Malang terhadap penerimaan PPh final di KPP Pratama Malang Utara. Untuk mencapai tujuan tersebut, digunakan dokumentasi dan wawancara untuk memperoleh data berupa data jumlah wajib pajak terdaftar dan realisasi jumlah wajib pajak yang melakukan pembayaran PPh Final UMKM, serta data target dan realisasi penerimaan pajak UMKM di Malang Utara. Penelitian ini menghasilkan informasi bahwa kepatuhan pembayaran pajak yang dilaporkan pelaku usaha lebih tinggi pada saat pemberlakuan PP 23 tahun 2018 dibandingkan dengan saat pemberlakuan PP 46 tahun 2013. Namun, penerimaan PPh Final UMKM lebih rendah pada saat pemberlakuan PP 23/2018 dibandingkan dengan saat pemberlakuan PP 46/2013. Sementara itu, kontribusi penerimaan pajak tersebut berfluktuasi. Sehubungan dengan hasil tersebut, sebaiknya KPP Pratama Malang Utara melakukan sosialisasi kepada kepala masyarakat terkait dengan pembayaran pajak sehingga penerimaan PPh Final semakin meningkat.
Optimization of Digital Accounting Transformation in Village-Owned Enterprises Using a Value Chain Perspective for Good Village Governance Annisa Fatimah; Hesti Wahyuni; Anna Isrowiyah; Widi Dwi Ernawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3155

Abstract

This study examines how accounting practices in Village-Owned Enterprises (BUMDes) transform from manual bookkeeping to digital systems using a value-chain perspective. It addresses the core problem of misalignment between the formal logic of accounting applications and the cash-flow-based working logic of BUMDes operators, which leads to hybrid adoption, partial use of the system, and continued reliance on manual records that weaken accountability and decision making. A qualitative exploratory case-study design was applied in two BUMDes in East Java, using interviews, observations, document analysis, and focus group discussions analyzed through a value-chain framework. The findings show that digital applications are positioned mainly at the downstream reporting stage, while upstream transaction capture and processing remain manual, making hybrid adoption and workflow–system misalignment a structurally stable pattern shaped by cognitive, capability, and infrastructural constraints. The study proposes a value-chain-based, user-driven transformation model using a Minimum Viable Product (MVP) that accepts simple cash inputs, automates journal mapping, and produces contextual, offline-friendly reports, contributing to the discourse on human–system fit in rural digital transformation and offering practical guidance for BUMDes-oriented accounting system design.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Dhea Galuh Nugraheni; Widi Dwi Ernawati; Indra Lukmana Putra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
Pengembangan Kreativitas Pembuatan Bouquet Snack Pada Panti Asuhan Putri ‘Aisyiyah Widi Dwi Ernawati; Farisa Nur Maula; Elvyra Handayani Soedarso; Novi Nugrahani; Rika Wijayanti
Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat (Abdimas)
Publisher : Jurusan Pendidikan Teknik Elektro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/abdimas.v4i1.13426

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Panti Asuhan Putri Aisyiyah Kota Malang dengan tujuan meningkatkan kreativitas, keterampilan praktis, dan wawasan kewirausahaan peserta melalui pelatihan pembuatan bouquet snack. Permasalahan utama yang dihadapi mitra adalah keterbatasan keterampilan penghuni panti dalam menghasilkan produk kreatif yang memiliki nilai jual, padahal lokasi panti berada di kawasan strategis yang berpotensi menjadi pasar produk hadiah dan suvenir. Metode pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan, dan pelaporan. Tahap persiapan dilakukan melalui koordinasi dengan pihak mitra, penyusunan materi pelatihan, serta penyediaan alat dan bahan yang dibutuhkan. Tahap pelaksanaan terdiri atas pre-test, penyampaian materi, pengenalan alat dan bahan, praktik pembuatan bouquet snack, diskusi dan tanya jawab, serta post-test. Tahap pelaporan dilakukan dengan menyusun laporan kegiatan berdasarkan hasil pelaksanaan, evaluasi, serta dokumentasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta, terutama dalam mengenali alat dan bahan, memahami urutan pembuatan, merancang desain, serta mengetahui kriteria produk sesuai kebutuhan pasar. Selain itu, hasil kuesioner menunjukkan bahwa peserta memberikan respons positif terhadap kegiatan. Dengan demikian, pelatihan ini mampu memberikan solusi bagi mitra dalam mengembangkan keterampilan kreatif yang berpotensi mendukung kemandirian ekonomi.
Co-Authors Al Finna, Siti Tahta Anna Isrowiyah Annisa Fatimah Annisa Fatimah Aulia Azzahra Awanda Rachma Dhea Atyaningsih Basuki Rachmat Beatrix Brigita Tapiory Bio Nita Ahmad Dharmawan Iqbal Akbar Dhea Galuh Nugraheni Dyah Metha Nurfitriasih Dyah Metha Nurftriasih Elvyra Handayani Soedarso Evi Suwarni, Evi Excellent Nokiyanti Farisa Nur Maula Farisa Nur Maula Fathimatus Zahro Fazda Oktavia Handayawati, Kuni Utami Hari Purnomo Hesti Wahyuni Ima Kristanti INDRA LUKMANA PUTRA Indrayati Indrayati Indrayati, Indrayati Kartika Dewi Sri Susilowati Ludfi Djajanto M. Arief Setiawan Magdalena, Marlina Masitha Nisa Akmalia Muhammad Arief Setiawan Nilam Ayu Mayang Sekar Novi Nugrahani Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nurindrasari, Diana Oktavia, Fathimatus Zahro Fazda Putri Ayu Berlianingtyas Putri Ayu Berlianingtyas Ratnawardhani, Eki Andika Ratnawardhani, Eki Andika Retno WIDIASTUTI Rika Wijayanti Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Selviana, Vuvut Septiana Kartika Rachmawati Susilowati, Kartika D.S. Tiara estu amanda Triesti Candrawati Vika Amelia Vit Zuraida Vuvut Selviana Wijayanti, Rika Winarto, Edi Yusna Yusna, Yusna