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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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Pemberdayaan Masyarakat dengan Budidaya Vanili Berbasis Pupuk Organik di Kelurahan Rancamaya Wiwit Irawati; I Ketut Wenten; Alexander Raphael
Abdimisi Vol 4, No 1 (2022): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v4i1.29282

Abstract

 AbstractVanilla is a productive plant with yields that are quite high in economic value and the cultivation process can be carried out on land that is not too large. This Community Service is in collaboration with Rancamaya Village, Bogor Municipality, West Java Province, Indonesia. In this activity, the lecturer team worked closely with the Rancamaya Bogor Village Head. The objectives of this PKM are (1) empowering and increasing the knowledge of farmer group members about how to cultivate vanilla in a semi-modern way, (2) empowering vanilla farmer groups through increasing knowledge in increasing vanilla fruit production and (3) empowering the community to increase knowledge of the entrepreneurial spirit. PKM is carried out by giving a presentation delivered by a resource lecturer and followed by a question-and-answer session. It is hoped that with this guide to the community, the people of Rancamaya Village, Bogor can (1) understand that empty land or available land can be used to increase residents' income by cultivating vanilla, (2) the community is more aware that vanilla cultivation can be an alternative business to increase the people's economy, and (3) the community is more aware that vanilla plants have a sale value that can improve the people's economy  
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
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.
How is Transfer Pricing in Indonesia's Basic Material Cyclical, Non-Cyclicals, Industrials, and Healthcare Sector? Novia Christina; Wiwit Irawati
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5995

Abstract

Mengetahui dampak pajak, ukuran perusahaan, nilai tukar, dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 merupakan tujuan dari penelitian ini. Penelitian ini menggunakan metode kuantitatif. Purposive Sampling adalah metode pilihan, dan ukuran sampel untuk penyelidikan ini adalah 100 data secara total. Dengan menggunakan program Eviews9, teknik analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji koefisien determinan, uji F, dan uji T. Berdasarkan hasil pengujian diketahui bahwa pajak, ukuran bisnis, nilai tukar, dan metode bonus semuanya mempengaruhi harga transfer secara bersamaan. Secara parsial variabel ukuran perusahaan berpengaruh terhadap transfer pricing, dan variabel pajak, nilai tukar, dan mekanisme bonus tidak berpengaruh terhadap transfer pricing.Kata Kunci: Transfer Pricing, Pajak, Ukuran Perusahaan, Exchange Rate, Mekanisme Bonus
PENGARUH ASET PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA: (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Herni Diana Ambara; Wiwit Irawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2064

Abstract

This study aims to examine the effect of tax-deferred assets, tax planning and free cash flow on earnings management. The population in this study are companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using a purposive sampling method, with several predetermined criteria, there are 8 companies with observations for 5 years, so that the total sample is 40 financial report data. The analytical method used is multiple linear regression analysis with the eviews 9 program. The results of the regression test in this study prove that deferred tax assets, tax planning and free cash flow simultaneously influence earnings management. Meanwhile, partially free cash flow has a negative effect on earnings management, while deferred tax assets and tax planning have no effect on earnings management.
Pengaruh Intensitas Aset Tetap, Financial Performance, dan Tingkat Hutang Terhadap Tax Management Alfina Nur Eka Damayanti; Wiwit Irawati
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7339

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, financial performance, dan tingkat hutang terhadap tax management. Penelitian ini merupakan jenis penelitian kuantitatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yaitu sebanyak 125 perusahaan. Sampel yang dipilih menggunakan metode purposive sampling dan diperoleh 37 perusahaan dengan periode pengamatan selama 5 tahun. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, analisis regresi data panel, uji asumsi klasik, dan uji hipotesis dengan menggunakan software statistik Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan intensitas aset tetap, financial performance, dan tingkat hutang berpengaruh terhadap tax management. Sedangkan secara parsial intensitas aset tetap berpengaruh positif signifikan terhadap tax management, financial performance secara parsial berpengaruh negatif signifikan terhadap tax management dan tingkat hutang tidak berpengaruh terhadap tax management.
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Wiwit Irawati; Aris Sanulika; Dian Widiyati; Rosita Wulandari
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.
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