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All Journal PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kinerja Jurnal Dinamika Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Jurnal Manajemen dan Keuangan Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi The Indonesian Journal of Accounting Research Nusantara Science and Technology Proceedings Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Perspektif Akuntansi Akuntansi dan Teknologi Informasi Akuntansi Bisnis & Manajemen (ABM) Journal of Social Research Apssai Accounting Review (ApAR) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Kontemporer

Theresia Woro Damayanti

Universitas Kristen Satya Wacana

Author-ID : 249188

Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 43 Documents Claim Missing Document

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Love of Money Religiusitas dan Penggelapan Pajak Lies Meida Choiriyah; Theresia Woro Damayanti
Perspektif Akuntansi Vol 3 No 1 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Love of money merupakan faktor yang dapat mempengaruhi seseorang dalam penggelapan pajak. Penelitian ini secara empiris meneliti perilaku seseorang dalam membayar pajak yang terkait dengan pajak UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh love of money terhadap penggelapan pajak dan faktor religiusitas yang dapat memperlemah atau memperkuat love of money terhadap penggelapan pajak. Data yang digunakan dalam penelitian ini adalah data primer dengan membagikan kuisioner secara langsung kepada wajib pajak UMKM di Kota Salatiga. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil dalam penelitian ini menunjukkan bahwa love of money tidak berpengaruh terhadap penggelapan pajak sedangkan religiusitas memoderasi love of money terhadap penggelapan pajak.

Efek Budaya Negara Terhadap Agresivitas Pajak Dengan Moderasi Persepsi Atas Korupsi: Pendekatan Multicountry Bagas Aldhian; Theresia Woro Damayanti
Perspektif Akuntansi Vol 4 No 3 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v4i3.p239-254

National culture in each country needs to be considered because it can be one of the factors of tax agressiveness. In this study several dimensions including distance of power, individualism, uncertainty and masculinity of a person can carry out acts of tax agressiveness.. However, the distance of power, individualism, uncertainty and masculinity can change when there is corruption in the country. The purpose of this study is to look at the influence of power distance, individualism, uncertainty, and masculinity by adding moderation variables, namely corruption against someone to carry out acts of tax agressiveness.. In this study the data used are secondary data, obtained from the World Bank’s Enterprise Survey (WBES) in 2006 to 2018. In analyzing these data using Multinomial Logistic Regression (MLR). This sudy confirmed that masculinity effect tax agressiveness but power distance, individualism, uncertainty not effected on tax agressiveness. Moreover, corruption has influence the relationship between masculinity and tax agressiveness.

Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Nora Safitri; Theresia Woro Damayanti
Perspektif Akuntansi Vol 4 No 2 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance

Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis Okta Handayani; Theresia Woro Damayanti
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This research presents a meta-analysis towards 31 studies regarding the tax compliance in Indonesia from 2010- 2015. This study examined the influence of the tax's service quality, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers to the taxpayer compliance in Indonesia. The purpose of this study is to strengthen the findings of previous research that the dependent variable is affecting taxpayer compliance in Indonesia. Used meta-analysis, this study obtained empirical evidence that all the dependent variables are the quality of tax services, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers positively affects the taxpayer compliance of individuals in Indonesia.Abstrak: Penelitian ini menyajikan meta-analisis terhadap 31 penelitian mengenai kepatuhan pajak di Indonesia dari tahun 2010-2017. Studi ini menguji pengaruh kualitas pelayanan pajak, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap pembayar pajak untuk kepatuhan wajib pajak di Indonesia. Tujuan penelitian ini adalah untuk memperkuat temuan penelitian sebelumnya bahwa variabel dependen mempengaruhi kepatuhan wajib pajak di Indonesia. Dengan menggunakan meta-analisis, penelitian ini memperoleh bukti empiris bahwa semua variabel dependen adalah kualitas jasa perpajakan, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak individu di Indonesia.

FRAMING DAN GENDER DALAM KEPATUHAN PAJAK : STUDI EKSPERIMEN Titisari Dian Prastiwi; Theresia Woro Damayanti
Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Framing causes differences individual behavior in making various decisions. One of them is the decision regarding tax compliance. This research study’s aimed to examine where there are differences in tax compliance behaviour between those who receive positive and negative framing and differences in individual tax compliance behavior based on personal attributes in the form of masculine and feminine gender. Prospect theory used as a basis for explaining changes in individual behavior when receiving framing effects. This study was conducted by primary data in the scope of Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management. This experiment design was consisted of 2 x 2 between subject factorial designs. The result of this study prove that there is no influence between framing and gender on tax compliance.The results that obtained from the examination of interaction also prove that there is no influence that is difference between positive and negative framing and or masculine and feminine gender on tax compliance.

Perbedaan Persepsi Generasi X & Y Atas E-Filing Teguh Kurniawan; Theresia Woro Damayanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 01 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.01.11

ABSTRACT E-filing usage as a means of tax obligation fulfillment is a convenient service provided by the government, specifically the Directorate General of Taxes. But in reality, e-filing usage is not considered optimal, especially at this time when most of the Y generation who can be said to be accustomed and able to use technology have become taxpayers. So, this research aims to analyze the perceptions of Y generation by comparing the perceptions of X generation to e-filing usage as a means of tax obligations fulfillment. This research uses primary data obtained directly from individual taxpayers in Salatiga city who use e-filing. The method of this research are descriptive statistics and Mann Whitney U test. The research shows that there are differences perception between X and Y generations to e-filing usage as a means of tax obligations fulfillment. Where the most of Y generations is easier, shows their positive attitude and has no difficulty in using e-filing compared to X generations. But both generations show their satisfaction tend to be the same towards the use of e-filing as a means of tax obligation fulfillment. ABSTRAK Penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan, merupakan bentuk fasilitas dan kemudahan yang diberikan Pemerintah dalam hal ini Direktorat Jendral Pajak. Namun pada kenyatannya penggunaan e-filing dinilai belum optimal, terlebih pada saat ini sebagian besar Generasi Y yang dapat dikatakan terbiasa dan mampu menggunakan teknologi sudah menjadi Wajib Pajak. Sehingga, penelitian ini bertujuan untuk menganalisis persepsi generasi Y dengan membandingkan persepsi generasi X terhadap penggunaan e-fiing sebagai sarana pemenuhan kewajiban perpajakan. Penelitian ini menggunakan data primer yang diperoleh langsung dari Wajib Pajak orang pribadi di kota Salatiga yang menggunakan e-filing. Desain penelitian yang digunakan ialah statistik deskriptif dan uji beda. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara generasi X dan Y terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban. Dimana sebagian besar generasi Y lebih mudah, menunjukkan sikap positif dan tidak mengalami kesulitan dalam menggunakan e-filing dibandingkan dengan generasi X. Namun baik generasi X dan Y menunjukkan kepuasan mereka yang cenderung sama terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan. JEL Classification: M41, F38

Pemanfaatan E- Billing untuk Pembayaran Pajak Theresia Woro Damayanti; Jeremy Louis Sambara; Gabriella Stephanie Harijanto; Octorita Shekinah Glorya Aditya; Happy Tanti Santoso; Christian Alessandro Noreen; Sebastian Soelistiono
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Pajak adalah sumber pendapatan utama negara. Usaha restoran juga dikenai pajak, yaitu Pajak Penghasilan, Pajak Restoran, dan Pajak Bumi dan Bangunan. RM Swalayan, Salatiga taat melakukan kewajiban perpajakannya, namun pembayaran pajaknya masih dilakukan secara konvensional sehingga menghabiskan waktu yang lama. Oleh sebab itu, kegiatan pengabdian kepada masyarakat ini dilakukan dengan tujuan untuk mengidentifikasi kewajiban perpajakan di RM Swalayan dan melatih pemilik usaha untuk menggunakan e-billing, sehingga bayar pajak bisa dilakukan dari mana saja dan cepat. Metode pengabdian masyarakat dilakukan dengan cara wawancara, observasi, dan pendampingan. Hasilnya, pemilik RM Swalayan dapat menggunakan e-billing dan tersusunnya rekomendasi terkait pengenaan Pajak Restoran dan Pajak Kendaraan Bermotor yang diidentifikasi belum diimplementasikan sesuai dengan aturan perpajakan yang berlaku.

MENGAWAL IMPLEMENTASI PEMBUKUAN BERJENJANG BUMDES MASKUMAMBANG Yokhebed Widhianingtyas; Adinda Elsinta Damayanti; Marcelina Novenda Gissela Anggari; Christian Alessandro Noreen; Theresia Woro Damayanti; Ari Budi Kristanto; Supatmi Supatmi; Ocsa Nugraha Saian
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

BUMDes is expected to be a source of economic development for rural communities. This expectation must be able to be answered by BUMDes through the preparation of accountable and organized bookkeeping. This community service is carried out at the BUMDes Maskumambang which is not yet fully capable of preparing accounting bookkeeping. The purpose of community service at BUMDes Maskumambang is as a form of academic participation to the community to help overcome the problems that occur. The implementation of community service at BUMDes Maskumambang intends to increase understanding of the importance of the bookkeeping system at BUMDes Maskumambang. The community service is carried out by assisting in the preparation of financial report templates, counseling and training on financial report templates for BUMDes employees. The result of this community service is an increase in the understanding of BUMDes employees on the importance of accountable and organized bookkeeping also identification of the needs of BUMDes Maskumambang.

Analisis Pengaruh Financial Distress terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Intervening Noni Christia Firdianti; Theresia Woro Damayanti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.176

Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap agresivitas pajak dengan manajemen laba sebagai variabel intervening. Penelitian ini menggunakan data sekunder laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan jumlah sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 359 sampel. Pengujian hipotesis menggunakan metode analisis regresi dengan variabel intervening dan analisis jalur untuk variabel mediasi. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap manajemen laba, sedangkan financial distress dan manajemen laba berpengaruh positif dan signifikan terhadap agresivitas pajak, namun variabel manajemen laba tidak dapat memediasi financial distress dengan agresivitas pajak.

Determinan Penghindaran Pajak: Bukti di Indonesia Agrianata Dika; Theresia Woro Damayanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.817

The biggest source of state income comes from taxes. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company’s net profit. The purpose of the study was to analyze the effect of firm size, profitability, leverage on tax avoidance. The population of this research is the entire manufacturing company registered in Indonesia stock exchange (BEI) 2015-2019 during the period. Sample selection using non-probability sampling method with purposive sampling technique. The results of the analysis show that firm size and leverage have no effect on tax avoidance while profitability has a negative effect on tax avoidance. This shows that the higher the profitability, the lower the tax avoidance.

Co-Authors Ade Lisa Matasik Adinda Elsinta Damayanti Agni Metta Lestari Agrianata Dika Anthony Erlangga Assan Ari Budi Kristanto Bagas Aldhian Benggu, Agape Esa Putra Christian Alessandro Noreen Christian Alessandro Noreen Dimaz Ramananda Djoko Murdoko Eko Sukmono Adiritonga Fitri Ramadhani Gabriella Stephanie Harijanto Gracia Christ Setyaningrum Happy Tanti Santoso Jeremy Louis Sambara Kevin kevin Kurnia Imanuella Lauty, Puspa Ayu Lies Meida Choiriyah Limpat Akbar Yudanto Mallawa, Kaizart Koagouw Marcelina Novenda Gissela Anggari Matruty, Eko Suseno HR Nita Anggraheny Savitri Noni Christia Firdianti Nora Safitri Novita Christy Widayanti Ocsa Nugraha Saian Octorita Shekinah Glorya Aditya Okta Handayani Ponggalo, Rassidaud Tito Poppy Septia Sari Putri Savira Sabadra Sekarsari Raden Mohamad Herdian Bhakti Rosaly Franksiska Samuel Martono Sebastian Soelistiono Sony Heru Priyanto Sunardi Sunardi Sunardi Sunardi Supatmi Supramono Teguh Kurniawan Tiara Agusthine Kesia Sugianto Titisari Dian Prastiwi Widayanti, Novita Christy Widodo, Arief Widya Rovita Dewi Yastika Rosaria Abung Yohanes Hendri Andhika Yokhebed Widhianingtyas Yudanto, Limpat Akbar

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