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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 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

Univesitas 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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Batik SME Marketing Model: From Conventional to Community Sony Heru Priyanto; Theresia Woro Damayanti; Rosaly Franksiska
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1029

The contribution of this research is to fill the gaps in the literature on community marketing, especially for batik SMEs. The purpose of this research is to construct a batik SME business performance model by including entrepreneurial orientation (EO) and cognitive bias (CB) variables, marketing strategies, and the role of the community on business performance. The data of 309 respondents was obtained from a survey of batik SMEs in Central Java, Indonesia. It was then analyzed using structural equation models and AMOS software. It was found that CB can affect business performance mediated by EO. Meanwhile, the existence of a batik SME community can influence business performance mediated by marketing strategies. Future research needs to explore the dynamics of community formation which can then help SMEs to develop and market their products. Besides that, it is necessary to further investigate the role of the community in carrying out marketing, from conventional methods to community marketing.

PEMAHAMAN PELAKU BISNIS ONLINE ATAS ATURAN PERPAJAKAN: SEBUAH PRELIMINARY STUDY Agni Metta Lestari; Theresia Woro Damayanti
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 1 (2019): Oktober
Publisher : Universitas Sangga Buana

Tujuan dari penelitian ini adalah untuk melihat pemahaman wajib pajak pelaku bisnis online shop mengenai peraturan perpajakan yang menjadi tanggungjawabnya. Metode penelitian yang digunaan ialah metode deskriptif. 30 wajib pajak yang berprofesi sebagai pengusaha online shop yang berdomisili di kota Salatiga menjadi responden dalam penelitian. Hasil dari penelitian ini menunjukan bahwa wajib pajak pelaku bisnis online shop sebagian besar sudah memahami peraturan perpajakan yang menjadi tanggungjawabnya. Manfaat dari penelitian dapat dijadikan alat pertimbangan untuk pemerintah dalam pengambilan kebijakan perpajakan untuk pengusaha online shop, bagi pengusaha online shop sendiri dapat bermanfaat untuk menambah pmahaman dalam hal perpajakan dan untuk masyarakat sebagai perluasan wawasan dalam bidang perpajakan.

Dimensi Kualitas Pelayanan, Kepuasan dan Kepatuhan Pajak Nita Anggraheny Savitri; Theresia Woro Damayanti
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study is conducted to identify the effect of service quality dimensions given by tax officials to the satisfaction and compliance of individual taxpayers. Service quality dimensions are measured by five points, tangibles, reliability, responsiveness, assurance and empathy of respondents. Data obtained in the form of primary data from 125 questionnaires using Convenience Sampling method. Research data then tested by using Partial Least Square. This research shows that the dimension of service quality consists of tangibles, reliability, responsiveness, assurance, and empathy have no significant effect to taxpayer compliance through service satisfaction, but service quality dimension have a direct and significant effect on taxpayer compliance. This means that personal taxpayer compliance is influenced by the quality of service.

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.

Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship? Limpat Akbar Yudanto; Theresia Woro Damayanti
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2899

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the moderating role of executive gender on the influence of politicalconnections and foreign ownership on tax avoidance. This study used secondary panel data from a survey conducted by the World Bank Open from 2006-2018. This study's data was around 50,454 companies from all over the world. The hypothesis testing was performed using multinomial logistic regression. The results showed thatpolitical connection positively affected tax avoidance, but foreign ownership had nosignificant effect on tax avoidance. Furthermore, male executives strengthened therelationship between political connections and tax avoidance, but it did not moderatethe effect of foreign ownership on tax avoidance. The findings suggested that theDirectorate General of Taxation should scrutinize companies with political connections to optimize government tax revenue.

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

Co-Authors Ade Lisa Matasik Adinda Elsinta Damayanti Agni Metta Lestari Agrianata Dika Anthony Erlangga Assan Ari Budi Kristanto Arief Widodo Bagas Aldhian Benggu, Agape Esa Putra Christian Alessandro Noreen Christian Alessandro Noreen Djoko Murdoko Eko Sukmono Adiritonga Eko Suseno HR Matruty 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 Nita Anggraheny Savitri Noni Christia Firdianti Nora Safitri Novita Christy Widayanti Ocsa Nugraha Saian Octorita Shekinah Glorya Aditya Okta Handayani Poppy Septia Sari Putri Savira Sabadra Sekarsari Rosaly Franksiska Samuel Martono Sebastian Soelistiono Sony Heru Priyanto Sucahyo Sunardi Sunardi Supatmi Supramono Teguh Kurniawan Tiara Agusthine Kesia Sugianto Titisari Dian Prastiwi Widya Rovita Dewi Yastika Rosaria Abung Yohanes Hendri Andhika Yokhebed Widhianingtyas

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