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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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Understanding taxpayer's compliance on E-Commerce Wiwit Irawati; Rendy Rendy; Dila Angraini; Dea Annisa; Tri Utami
Jurnal Inovasi Ekonomi Vol. 6 No. 02 (2021): August (Special issue on 10th Anniversary, Center for Economics, Business and
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i02.14877

Abstract

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.
PENGARUH TARIF PAJAK, KEBIJAKAN DIVIDEN, RISIKO BISNIS TERHADAP HARGA SAHAM: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Eka Siti Rahayu; Wiwit Irawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.39

Abstract

The share price is the price of a share that occurs on the stock market at a certain time determined by market participants and is determined by the demand and supply of the shares concerned in the capital market. Increases and decreases in stock prices are influenced by many factors. This study aims to determine the effect of Tax Rates, Dividend Policy and Business Risk on Stock Prices in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling method, based on this method obtained 10 companies with a research year of 5 years, the total research data obtained were 50 observational data. The analysis technique used is panel data regression which is a combination of time series data and cross section data. The test results show that partially the tax rate has no effect on stock prices. Dividend policy and business risk have a significant effect on stock prices. Simultaneously shows that Tax Rates, Dividend Policy and Business Risk simultaneously affect stock prices in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020
PENGARUH PEMAHAMAN PERPAJAKAN, KEADILAN DAN TEKNOLOGI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK: Studi Empiris Pada Wajib Pajak Orang Pribadi Terdaftar di KPP Pratama Serpong Asri Novia Dewi; Wiwit Irawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.40

Abstract

This study aims to determine whether there is an influence on understanding of taxation, justice and taxation technology on tax evasion behavior at the Serpong Pratama Tax Service Office. The type of data used in this research is the type of quantitative data with primary data sources. The population in this study are individual taxpayers registered at KPP Pratama Serpong. This study uses the convenience sampling method, while the data collection technique is by distributing questionnaires to 100 respondents who have been calculated using the slovin formula. And data processing using SPSS 25. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) Partially, understanding of taxation has an effect on tax evasion behavior, (2) partially, justice has no effect on tax evasion behavior, (3) partially, tax technology has an effect on tax evasion behavior, (4) Simultaneously, understanding of taxation, justice and taxation technology affect tax evasion behavior
PENGARUH SANKSI PERPAJAKAN DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN DIMEDIASI KUALITAS PELAYANAN: Studi Pada Wajib Pajak Usaha Mikro Kecil dan Menengah yang Terdaftar di KPP Kebayoran Lama Alda Farida; Wiwit Irawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.178

Abstract

This study aims to analyze the Effect of Tax Sanctions and Tax Fairness on MSME Taxpayer Compliance Mediated by the Quality of Micro, Small and Medium Enterprises Services Registered at the KPP Kebayoran Lama. The population in this study are 2,569 MSME taxpayers registered at the Kebayoran Lama KPP in 2021. This type of research is associative research with primary and secondary data approaches. The sample collection technique for this study was non-probability sampling using SPSS version 26 software. The results of this study indicate that (1) Tax Sanctions do not affect Service Quality, (2) Tax Justice affects Service Quality, (3) Tax Sanctions affect Compliance Taxpayers, (4) Tax Justice affects Taxpayer Compliance, (5) Taxpayer Compliance affects Service Quality, (6) Service Quality does not mediate between Tax Sanctions and Taxpayer Compliance, (7) Service Quality does not mediate between Tax Fairness on Taxpayer Compliance
Meningkatkan Kemampuan Mengolah Angka Dan Menghitung Secara Manual Pada Anak-Anak Disaung Baca Suradita-Kp.Suradita Rt 004/001,Desa Suradita,Kec Cisauk ,Kab Tangerang,Banten 15343 Febri Lestari; Wiwit Irawati; Maulidina Fitria; Santa Anggel Maranata Mc Halley; Septi Sri Wahyuni
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol 3, No 1 (2022): JURNAL LOKABMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v3i1.p56-62.19325

Abstract

Education to children about improving the ability to process numbers and calculate manually using the Jarimatika method. During the pandemic, elementary school children are not allowed to go to school and face to face directly at school by the Indonesian government. To improve understanding of the concept of processing numbers and assist students in solving addition, subtraction, and multiplication problems. This is based on factual condition where students have not been able to work on the number multiplication and also the monotonous learning methods implemented made learning mathematics feels difficult. This service is carried out collaboratively with the supervisors and administrators of Saung Baca Suradita, Cisauk in understanding activities, processing numbers and counting manually using the Jarimatika method. The purpose of this service is to help students think creatively in learning mathematics with the Jarimatika method. In addition, the provision of information on number recognition and the fingering method was carried out using blackboards and posters. Keywords: Educations; Jarimatika
PENGARUH COST OF DEBT, BEBAN PAJAK PENGHASILAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Suci Ayu Rahmawati; Wiwit Irawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v7i2.3862

Abstract

This study aims to examine and analyze the effect of the cost of debt, income tax burden and dividend policy on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative and associative research types from secondary data sources. The population used in this study were 104 consumer non-cyclicals companies listed on the IDX. The research sample was selected using a purposive sampling technique and a sample of 20 companies was obtained. Data collection techniques are documentation studies and non-participant observations. The data analysis technique used is panel data regression analysis with the Eviews 9 test tool. The results show that the cost of debt, income tax expense and dividend policy simultaneously influence earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017- 2021.
Tax Planning, Kebijakan Dividen dan Pengungkapan Enterprise Risk Management terhadap Nilai Perusahaan Adha Nisa Nurhikmah; Wiwit Irawati
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

The research aims to demonstrate empirically the impact of tax planning, dividend policy, and Enterprise risk management disclosure on firm value. The study involves taking samples of of property and real estate sector companies in the Indonesia stock exchange in 2016-2021. The type of data used in this study is a secondary file of audited annual report published in the Indonesian stock market (bei) from 2016-2021. The sample selection was based on purposive sampling method with the number of companies used as samples is as many as 14 companies with a six-year research period, to obtain as many as 84 samples from the company. Data processing by the Microsoft office excel and statistics e-views 9 by analyzing descriptive statistics, panel data regression model test, classical assumptions, determinations coefficient, panel data regression analysis, statistical f test and statistical. test f, showing tax planning, dividend policy, and Enterprise risk management disclosure, are simultaneously influential to the firm value. Furthermore, the results of the statistical test of Enterprise risk management disclosure are partial to significantly affect firm value, while variable tax planning and dividend policy do not affect firm value.
Pengaruh Inventory Intensity, Kepemilikan Institusional dan Transfer Pricing terhadap Tax Avoidance Rahmawati Rahmawati; Wiwit Irawati
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.4836

Abstract

This study aims to determine the effect of inventory intensity, institutional ownership and transfer pricing on tax avoidance simultaneously and partially. This research was conducted with a population of manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2021 totalling 104 companies. The sampling mechanism used a purposive sampling technique so that the sample obtained amounted to 85 samples. The research method used is an associative research method with a quantitative approach and uses secondary data. The results of this study found that inventory intensity, institutional ownership and transfer pricing simultaneously affect tax avoidance. Inventory Intensity affects tax avoidance partially, institutional ownership has no effect on tax avoidance partially and transfer pricing has no effect on tax avoidance partially.
Meningkatkan Kemampuan Mengolah Angka Dan Menghitung Secara Manual Pada Anak-Anak Disaung Baca Suradita-Kp.Suradita Rt 004/001,Desa Suradita,Kec Cisauk ,Kab Tangerang,Banten 15343 Febri Lestari; Wiwit Irawati; Maulidina Fitria; Santa Anggel Maranata Mc Halley; Septi Sri Wahyuni
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 3 No. 1 (2022): Maret 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v3i1.p56-62.19325

Abstract

Education to children about improving the ability to process numbers and calculate manually using the Jarimatika method. During the pandemic, elementary school children are not allowed to go to school and face to face directly at school by the Indonesian government. To improve understanding of the concept of processing numbers and assist students in solving addition, subtraction, and multiplication problems. This is based on factual condition where students have not been able to work on the number multiplication and also the monotonous learning methods implemented made learning mathematics feels difficult. This service is carried out collaboratively with the supervisors and administrators of Saung Baca Suradita, Cisauk in understanding activities, processing numbers and counting manually using the Jarimatika method. The purpose of this service is to help students think creatively in learning mathematics with the Jarimatika method. In addition, the provision of information on number recognition and the fingering method was carried out using blackboards and posters. Keywords: Educations; Jarimatika
Pengenalan Pajak untuk UMKM pada Balai Besar Perluasan Tenaga Kerja Wiwit Irawati; Tri Utami; Harry Barli
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 1 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i1.49

Abstract

Pajak adalah sumber penerimaan negara terbesar, dan dalam pelaksanaannya membutuhkan pengetahuan dan ketrampilan menghitung selain kesadaran dari Wajib Pajaknya yang merupakan konsekwensi pemberlakuan sistem Self Assessment. Sistem ini memberikan kepercayaan kepada Wajib pajak untuk menghitung dan menentukan besaran pajak terutang masing-masing. Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Balai Besar Perluasan Kesempatan Kerja (BBPKK) Bandung Barat dengan tujuan untuk memberikan pemahaman kepada Tenaga Kerja Mandiri UMKM yang terhimpun dalam BBPKK di bawah Kementrian Tenaga Kerja Republik Indonesia mengenai peraturan perpajakan untuk UMKM secara umum dan memberikan penjelasan mengenai perhitungan tarif pajak UMKM. Target sasaran dari kegiatan PKM ini adalah Tenaga kerja mandiri UMKM dibawah naungan BBPKK Bandung Barat yang berjumlah kurang lebih 100 orang dengan waktu pelaksanaan kegiatan di tanggal 12 Desember 2022. Metode yang digunakan dalam PKM ini adalah penyuluhan atau ceramah, tutorial, diskusi, dan pendampingan. Hasil dari kegiatan PKM peserta PKM semakin memahami kewajiban di bidang pajak dan mengerti perhitungan sederhana pajak UMKM
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