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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 Reviu Akuntansi dan Bisnis Indonesia 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 Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
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 PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Deaelma Sari; Wiwit Irawati
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4660

Abstract

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.
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 Transfer Pricing dan Corporate Social Responsibility terhadap Agresivitas Pajak Pesta Ria Pasaribu; Wiwit Irawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.21926

Abstract

Tax revenues that have not been maximized are suspected to be part of the result of transfer pricing and corporate CSR activities. This study aims to determine the effect of transfer prices and corporate social responsibility on tax aggressiveness. This type of research is quantitative research. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the energy sector and consumer non-cyclical in 2017-2020. The sampling technique used purposive sampling and obtained as many as 16 companies with a research period of 4 years so that 64 sample data were obtained. Analysis of the data used in this study is descriptive statistics, panel data regression test, classical assumption test and hypothesis testing. The results show that transfer pricing has no significant effect on tax aggressiveness, but corporate social responsibility has a significant effect on tax aggressiveness
The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding Amaliyah Amaliyah; Wiwit Irawati; Luh Nadi; Harry Barli; Alexander Raphael
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p131-148

Abstract

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding
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
Edukasi Perilaku Keuangan Pengenalan Fintech bagi Masyarakat agar Terhindar dari Bahaya Pinjaman Online Wiwit Irawati; Tri Utami; Wiwit Setyawati
Abdimisi Vol 3, No 2 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i2.23676

Abstract

Nowadays online-based loans are rife along with the development of Financial Technology (Fintech) with the convenience access offered compared to borrowing from banks. Sufficient understanding is needed so that people are wiser in using online loans. This Community Service is carried out to housewives in the West Pamulang area, totaling approximately 40 people with the implementation method in the form of counseling or lectures, and discussions. The results of PKM activities obtained data that most of the participants knew about online loans but did not understand the risks that might arise if they chose the wrong online loan service. After participating in this activity, participants have learned the tips that must be done to avoid the trap of illegal online loans.
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
Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality Luh Nadi; Wiwit Irawati; Amaliyah Amaliyah
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16676

Abstract

Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simultannya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa secara parsial Pemahaman Pajak Tax Cost of Compliance berpengaruh terhadap Tax Service Quality, demikian juga Pemahaman Pajak, dan Tax Service Quality secara parsial berpengaruh terhadap Moralitas Wajib Pajak, sedangkan Tax Cost of Compliance tidak berpengaruh terhadap Moralitas Wajib Pajak, Hasil penelitian juga membuktikan bahwa variabel Tax Service Quality memediasi pengaruh Tax Cost of Compliance terhadap Moralitas Wajib Pajak, tetapi tidak memediasi pengaruh Pemahaman Pajak terhadap Moralitas Wajib PajakKeaslian/Kebaruan Penelitian: Penelitian ini menggunakan responden Konsultan Pajak yang masih jarang digunakan dalam penelitian-penelitian sebelumnya, padahal sebagai konsultan pajak dituntut untuk lebih memahami peraturan perpajakan. Penelitian ini juga menjadikan Kualitas Pelayanan sebagai variabel mediasi dan lebih fokus kepada Moralitas Wajib Pajak sebagai pemicu kepatuhan wajib pajak.
Co-Authors Adha Nisa Nurhikmah Alda Farida Alexander Raphael Alexander Raphael Alfina Nur Eka Damayanti Ali Mubarok Amaliyah Angga Hidayat Anugrah Putri Andela Aris Sanulika Arum Kumala Sari Asri Novia Dewi Avita Nia Ningsih Ayu Safitri Beny Priambodo Dea Annisa Deaelma Sari Dian Widiyati Dila Angraini Dila Angraini Dwi Nur Anisa Eka Siti Rahayu Erika Astriani Aprilia Febri Lestari Harry Barli Hendra Hendra Herni Diana Ambara Hilmah Anggraini I Ketut Wenten Lioni Indrayani Listya Sugiyarti Luh Nadi Luh Nadi Maulidina Fitria Muliyani Muliyani Neno Neno Novia Christina Nur Asmilia Nurul Rahmawati Putri Pesta Ria Pasaribu Rahmawati Rahmawati Rendy Rendy Rosita Wulandari 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 Tri Utami Widiyanti Rahayu Budi Astuti Wiwit Setyawati Zulfa Rosharlianti