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All Journal KEUNIS Jurnal Kajian Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi PENGABDIAN SOSIAL Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JAKBS Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Aris Sanulika
Universitas Pamulang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Aktiva Pajak Tangguhan, Beban Pajak Tangguhan dan Corporate Social Responsibility Terhadap Agresivitas Pajak Reti Agustina; Aris Sanulika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and obtain empirical evidence regarding the influence of deferred tax assets, deferred tax expenses and corporate social responsibility on tax aggressiveness. Linear research is a theoretical application that is generally obtained from lectures, in addition to coursework, lineal research also adds insight and knowledge about the influence of the activity of deferred taxes, deferred tax burdens, and Corporate Social ResponsibilityonTaxAggressiveness.This research uses a sample of Energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023 with a population of 87 companies. The method for determining the research sample used a purposive sampling method, obtaining 14 company samples with an observation period of 6 years, obtaining 84 research data. The type of research in this research is quantitative research. The analysis technique used is panel data regression which is processed using Eviews version 12 software. The results of this research show that partially (1) Deferred Tax Assets do not have a significant effect on Tax Aggressiveness (2) Deferred Tax Expenses have a significant effect on Tax Aggressiveness and (3) Corporate Social Responsibility has no significant effect on Tax Aggressiveness. Simultaneously, deferred tax assets, deferred tax expenses and corporate social responsibility influence tax aggressiveness.
Pengaruh Kewajiban Kepemilikan NPWP Dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Variabel Moderasi Riantini, Kirana; Sanulika, Aris
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.631

Abstract

This study aims to examine the effect of the obligation to own a NPWP and collect taxpayers on individual taxpayer compliance. In addition, this study also examines the role of supporting variables related to the moderation of tax sanctions. This type of research is associative quantitative research using random sampling technique. The research sample population was 100 respondents who were registered at KPP Pratama Kebayoran Baru Dua with the help of the SPSS 25 program. The research methodology used was Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Hypothesis Test (Test Multiple Linear Regression, Moderated Regression Analysis Test, Coefficient of Determination Test, Partial Test, Model Fit Test). Based on the test results of this study, it shows that the obligation to own a NPWP has an effect on individual taxpayer compliance and taxpayer collection has an effect on individual taxpayer compliance. This study also shows that tax sanctions strengthen the influence of the obligation to own a NPWP on individual taxpayer compliance and tax sanctions strengthen the effect of taxpayer collection on individual taxpayer compliance.
PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG Wulandari, Liana Novi; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.6

Abstract

This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.
PENGARUH SOSIALISASI PAJAK, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN PASIR PUTIH Lubis, Siti Abina; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.10

Abstract

This research aims to determine the influence of tax socialization, sanctions and taxpayer awareness on taxpayer compliance in paying land and building taxes. This research uses a quantitative method with an associative approach, the population in this research is 15,939 PBB Taxpayers in Pasir Putih Subdistrict in 2022, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%, the sampling technique uses a technique simple random sampling. Data analysis methods use validity tests, reliability tests, classical assumptions, multiple regression analysis, coefficient of determination tests, T statistical tests, and F statistical tests with the help of SPSS version 26 software. The results of this research show that Tax Socialization, Sanctions and Taxpayer Awareness simultaneously influence Taxpayer Compliance. Partially, the Sanctions and Taxpayer Awareness variables have an effect on Taxpayer Compliance, while the Tax Socialization variable has no effect on Taxpayer Compliance. So it can be concluded that the lack of socialization that taxpayers see or find out about does not affect taxpayers' awareness of the importance of paying their obligations so that taxpayers can avoid applicable sanctions.
PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022) Jauharah, Dhiyah; Sanulika, Aris
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.12

Abstract

This research aims to analyze and provide empirical evidence of the influence of business strategy, transfer pricing and audit committees on tax avoidance. This type of research uses a quantitative approach, an associative method using secondary data, namely in the form of financial reports. The population in this research is non-cyclical consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 18 companies with a total of 90 research samples. The data analysis technique used in this research is panel data regression analysis using E-views software version 12. The results of this research show that business strategy, transfer pricing and the audit committee simultaneously influence tax avoidance. Partially, business strategy and transfer pricing have no effect on tax avoidance, while the audit committee has an effect on tax avoidance.
Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor Melalui Aplikasi Sapawarga Bojongsari Kota Depok Wahyu Nurul Hidayati; Aris Sanulika; Dila Angraini
ABDIMAS Iqtishadia Vol. 3 No. 1 (2025): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v3i1.51699

Abstract

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi MT. Nurul Iman Jl. Mandor Tadjir RT. 003 RW. 006, Kelurahan Serua, Kecamatan Bojongsari, Kota Depok, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil yang diharapkan dari sosialisasi ini adalah target dapat mengedukasi dan meningkatkan kepatuhan dalam membayar pajak kendaraan bermotor.
Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1200

Abstract

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.
EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Nursita, Meta; Khuluqi, Khusnul; Sanulika, Aris; Napisah, Napisah; Jelanti, Desi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Abstract

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.
THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Stiawan, Hari; Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p175-180

Abstract

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of
Increasing Tax Payer Compliance Land and Building Taxes with Awareness and Socialization as Moderating Variables Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p60-66

Abstract

This study aims to determine the increase in land and building taxpayer compliance with awareness and compliance as moderating variables. This research was conducted on land and building taxpayers in Cengkareng District, with a total population of 97,191 land and building taxpayers. The sampling technique was simple random sampling using the Slovin formula with a significant level of 10% so that a research sample of 100 correspondents was obtained. The data analysis method in this study is moderated regression analysis, with the results showing that awareness has a positive effect on land and building taxpayer compliance, with the socialization variable as a moderator able to strengthen the level of influence of awareness on land and building taxpayer compliance.
Co-Authors Adhitya Putri Pratiwi Ambarwati Dian Nur Aprida Dian Widiyati Dila Angraini ENDANG RUHIYAT Halimah, Imar Hari Stiawan Hidayati, Wahyu Nurul Holiawati Irawati Sianturi Jauharah, Dhiyah Jelanti, Desi Julian Maradina Khuluqi, Khusnul Khusnul Khuluqi Lia Agustina Lubis, Siti Abina Meta Nursita Nabila Alfi Sylvatica Napisah Napisah Napisah, Napisah Nursita, Meta Reti Agustina Riantini, Kirana Rosita Wulandari SATRIYAS ILYAS Stiawan, Hari Suciati Muanifah Tofiq, Tri Agung Tri Agung Tofiq Wahyu Nurul Wahyu Nurul Hidayati Wahyu Nurul Hidayati Wiwit Irawati Wiwit Irawati Wulandari, Liana Novi