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All Journal Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURDIASRA Jurnal Akuntansi
Wiwit Irawati
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kepemilikan Manajerial dan Effective Tax Rate terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderating Nurul Rahmawati Putri; Wiwit Irawati
Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1971

Abstract

This study aims to determine the effect of Managerial Ownership, Effective Tax Rate on Dividend Policy with Liquidity as a moderating variable. Data collection is done on the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this research was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five consecutive years, which produced 13 companies. The data analysis model used was Moderated Regression Analysis (MRA). The results of this study indicate that Managerial Ownership partially has no significant effect on Dividend Policy, the Effective Tax Rate partially has no significant effect on Dividend Policy, Liquidity does not moderate the Effect of Managerial Ownership on Dividend Policy and Liquidity successfully modifies the effect of Effective Tax Rate on Dividend Policy. According to the results of multiple linear regression tests Managerial Ownership and Effective Tax Rates simultaneously have no effect on Dividend PolicyKeywords: Managerial ownership; Effective tax rate; Liquidity; Dividend policy
Pengaruh Faktor Sosial dan Ekspektasi Kinerja terhadap Tax Billing System Wiwit Irawati; Beny Priambodo
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4366

Abstract

AbstractThis study aims to examine the effect of Social Factors and Performance Expectations on the use of a tax billing system application. Performance Expectations are intended to use a tax billing system application to help improve performance. Social factors mean that other people convince themselves that he must use a new system. This study uses a type of research with a quantitative approach. The population in this study are all corporate taxpayers who are registered at Kebayoran Lama Primary Tax Service Office, South Jakarta. The sampling technique used in determining the sample in this study was incidental sampling (convenience sampling). Based on the results of the analysis that has been done, this study shows that performance expectations have a positive effect on the Tax Billing System as well as social factors that have a positive effect on the Tax Billing System. Together, Performance Expectations and Social Factors influence the Tax Billing System.Keywords: Performance Expectations; Social Factors; Tax Billing System.Abstrak Penelitian ini bertujuan untuk menguji pengaruh Faktor Sosial dan Ekspektasi Kinerja pada penggunaan Tax Billing System. Ekspektasi Kinerja dimaksudkan dengan menggunakan aplikasi Billing System kinerja diharapkan akan meningkat. Faktor sosial dapat diartikan dengan adanya keyakinan yang berasal dari pengaruh sosial untuk menggunakan sistem baru. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan yang terdaftar di Kantor Pelayanan Pajak Pratama Kebayoran Lama Jakarta Selatan. Teknik pengambilan sampel yang digunakan dalam penentuan sampel dalam penelitian ini adalah pengambilan sampel secara insidental (convenience sampling). Berdasarkan hasil analisis yang telah dilakukan, penelitian ini menunjukkan bahwa Ekspektasi Kinerja berpengaruh positif terhadap Tax Billing System demikian juga dengan variabel Faktor Sosial yang berpengaruh positif terhadap Tax Billing System. Secara bersama-sama Ekspektasi Kinerja dan Faktor Sosial berpengaruh terhadap Tax Billing System.Kata Kunci: Tax Billing System; Ekspektasi Kinerja; Faktor sosial.
PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK) Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.6705

Abstract

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft  SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.
Pendampingan Penyusunan Laporan Keuangan dengan Teknik Pembukuan Sederhana pada Pelaku UMKM Scale-Up di Wilayah Tangerang Selatan Dila Angraini; Tri Utami; Dea Annisa; Zulfa Rosharlianti; Wiwit Irawati
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.9570

Abstract

Community service (PKM) with the Community Empowerment House (RPM) Institute South Tangerang. The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques using the Ms. program. Excel. The UKM players involved in this PKM maybe 50 people with online training and mentoring on November 26, 2020 through the Zoom Meeting. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring, and assessment. The results of the PKM is helping MSME players in understanding the problems of bookkeeping and composing as well as calculating the Cost of Goods Sold and recording and calculating inventory more accurately, assisted by Ms. Excel. UMKM players are precise and disciplined in doing bookkeeping using the Ms. program. Excel. It is hoped that this PKM can be useful for various parties including MSME actors themselves, the Indonesian Accountants Association, the Government, and academics. <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/
Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan Wiwit Irawati; Dea Annisa; Erika Astriani Aprilia; Tri Utami; Dila Angraini
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3700

Abstract

Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords
The Evaluation of Accounting And Taxation Training Sri Agustini; Muliyani Muliyani; Widiyanti Rahayu Budi Astuti; Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p179-194

Abstract

The Accounting and Taxation training that has been provided is expected to provide education to these students. Accounting and taxation are important subjects for them because some of these students attend SMK majoring in Accounting. The training includes an introduction to accounting such as making journals and other bookkeeping, as well as tax training including an introduction to the types of taxes and how to calculate taxes and report tax obligations. The purpose of this study was to describe the participants' satisfaction with (1) evaluation of the training on the level of satisfaction of participants (X1), (2) the level of graduation of the trainees (X2), (3) changes in the behaviour of participants after the training (X3). This research is quantitative descriptive research with a survey method. Measuring the level of satisfaction of participants using a 5-scale questionnaire with respondents totalling 67 participants in accounting and taxation training at the Nurul Ihsan Islamic Boarding School, Tangerang Selatan Banten. The analysis tool uses descriptive. The results of this study indicate that accounting and taxation training has an influence on the development of knowledge and value of accounting and tax reports for students who attend SMK majoring in Accounting.
UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE Rendy Rendy; Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.102 KB) | DOI: 10.32493/eaj.v2i2.y2019.p141-148

Abstract

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.
The Effect of Free Cash Flow, Size, and Growth with Profitability as Moderating Variable on Earning Response Coefficient in Property Sector Wiwit Irawati
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1258.251 KB) | DOI: 10.32493/eaj.v1i1.y2018.p76-86

Abstract

This thesis is a quantitative research market based accounting research manifold explanatory causality which aims to analyze and prove the influence of Free Cash Flow, Size, and Growth with Profitability moderated to Earning Response Coefficient on Property Sector. In an efficient market, the published financial information will be responded promptly by the market in this study is proxied by the ERC. Data obtained from the Indonesia Stock Exchange and is compliant with the classical assumption, as normality test, multicollinearity test, heteroscedasticity test, and test of auto correlation. The results of the data with SPSS version 22 obtain the adjusted R squared of 0.297 with a significance level of 0.027 <0.05. Then the hypothesis is accepted Free Cash Flow, Size, and Growth with Profitability moderated negative influence on Earning Response Coefficient on Property Sector with great influence 29.7%. The relationship is negative, which means that signaling theory that happens is bad news.
Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Layanan Fiskus, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Siti Khodijah; Harry Barli; Wiwit Irawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p183-195

Abstract

The problem in this study is whether the understanding of tax regulations, quality of tax services, tax rates and tax sanctions affect individual taxpayer compliance. This study aims to determine the effect of understanding tax regulations, quality of tax services, tax rates and tax sanctions on taxpayer compliance at the Kebayoran Baru Tiga Tax Office, South Jakarta. This type of research is a quantitative method that uses the Slovin formula as a sample, so that the sample obtained is 100 individual taxpayers. Methods of data collection using survey methods, namely the authors distribute questionnaires directly and using google form. This study can explain the independent variables (tax regulations, quality of tax services, tax rates and tax sanctions) that strengthen or weaken the dependent variable (taxpayer compliance). Based on the results of the SPSS test version 25 of the tests that have been carried out, the t test results indicate that understanding of tax regulations and service quality tax authorities have a positive and significant effect on taxpayer compliance. Meanwhile, tax rates and tax sanctions have no significant effect on taxpayer compliance.AbstrakPermasalahan dalam penelitian ini adalah apakah pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga, Jakarta Selatan. Jenis Penelitian ini merupakan metode kuantitatif yang menggunakan rumus slovin sebagai penentuan sampel, sehingga sampel yang didapat yaitu 100 wajib pajak orang pribadi. Metode pengumpulan data menggunakan metode survey, yaitu penulis menyebarkan kuesioner secara langsung dan menggunakan google form. Penelitian ini dapat menjelaskan variabel independen (pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan) yang memperkuat atau memperlemah variabel dependen (kepatuhan wajib pajak). Berdasarkan hasil uji SPSS versi 25 dari pengujian yang telah dilakukan, hasil uji t menunjukkan bahwa pemahaman peraturan perpajakan dan kualitas layanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan tarif pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Pemahaman Peraturan Perpajakan; Kualitas Layanan Fiskus; Tarif Pajak; Sanksi Perpajakan; Kepatuhan Wajib Pajak
Transfer Pricing: Pajak, Mekanisme Bonus, Kontrak Hutang, Nilai Tukar dan Multinasionalitas Rosita Wulandari; Dwi Nur Anisa; Wiwit Irawati; Ali Mubarok
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p%p

Abstract

Obtaining empirical evidence regarding the effect of taxes, bonus mechanisms, debt contracts, exchange rates and multinationals on transfer pricing decisions is the aim of this study on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Quantitative type in this study. The sample used was 40 data based on purposive sampling method. The method of analysis in this study is Panel Data Regression. The results of this study prove that debt contracts have an effect on transfer pricing decisions, while taxes, bonus mechanisms, exchange rates, and multinationality have no effect on transfer pricing decisions.
Co-Authors Adha Nisa Nurhikmah Alda Farida Ali Mubarok Aloysius Harry Mukti Angga Hidayat Anugrah Putri Andela Arum Kumala Sari Asri Novia Dewi Avita Nia Ningsih Ayu Puspitasari Ayu Safitri Beny Priambodo Dea Annisa Deaelma Sari Dila Angraini Dila Angraini Dwi Nur Anisa Eka Siti Rahayu Erika Astriani Aprilia Ersyafdi, Ilham Ramadhan Febri Lestari Harry Barli Harry Barli Hendra Hendra Hilmah Anggraini Ika Swasti Putri Lioni Indrayani Listya Sugiyarti Luh Nadi Maulidina Fitria Muliyani Muliyani Neno Neno Novia Christina Nur Asmilia Nurul Rahmawati Putri Oktavia Marpaung Rafles Ginting Rahmawati Rahmawati Rendy Rendy Riri Rumaizha Rosita Wulandari Santa Anggel Maranata Mc Halley Septi Sri Wahyuni Siti Hanah Siti Khodijah Sri Agustini Sri Nitta Crissiana Wirya Atmaja Suci Ayu Rahmawati Tri Utami Tri Utami Widiyanti Rahayu Budi Astuti Zulfa Rosharlianti