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All Journal Jurnal Siasat Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies

Dewi Kusuma Wardani

Unknown Affiliation

Author-ID : 252265

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA Indah Puspitasari; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.133 KB)

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Tax is the main goverment's income. The tas contribution rose from 56,5 % in 200 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in government income, i.e. more than 75% from total income. Tax-payers think that tax is a burden for them so they try to reduce it with tax management. Tax management can be viewed as a legal thing, and is not an illegal tax evasion. Although it is legal, tax management can reduce tax income and harm government. The Indonesian tax income realization was still bellow the target, except in 2008 and 2010. The tax income target inaccessibility makes government was in debt to pay the expenses. The government burdened high tax interest. Tax interest rose from 27.1% in 2005 to 28.5% in 2011. On the other hand, subsidy dropped from 50.2% in 2005 to 46.5% in 2011. Subsidy cutting caused by the tax interest increasing showed that government could not welfare their people because the income was not addressed only for their people but for others whom Indonesia has debt. We can conclude that tax management harms government because it reduces government income, increases debt interest, and reduces government capacity to welfare their people. So, government must monitor tax management practices in order to avoid tax income decreasing because of tax management. Keywords: Tax Management, Government Income, Debt Interest, Subsidy

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN Dewi Kusuma Wardani; Ika Andriyani
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System

Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Malaysia dan Bursa Efek Indonesia Sri Hermuningsih; Dewi Kusuma Wardani
Jurnal Siasat Bisnis Vol. 13 No. 2 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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The objective of this study was proving the influences of insider ownership, debt policy and dividend policy to firm value at companies listed in Malaysia Stock Exchange and Indonesia Stock Exchange during 2003 to 2008. This study used multistage regression to reach the objective. The results indicate that in Malaysia, insider ownership and debt policy have an effect to dividend policy but have not a significant effect to firm value and in Indonesia, insider ownership and debt policy have not an effect to dividend policy and dividen policy also not have an effect to company value. Beside that the Malaysian and Indonesia investors do not use a dividend policy as a positif signal because many firms give dividend although they have not profit. Keywords: insider ownership, debt policy, dividend policy, firm value

Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Kebijakan Hutang sebagai Variabel Intervening Dewi Kusuma Wardani; Sri Hermuningsih
Jurnal Siasat Bisnis Vol. 15 No. 1 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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AbstractThis study aims to determine the influence of ownership structure on firm value of financial performance and debt policy as an intervening variable. Data used in this research is secondary data obtained from the OSIRIS database and indexes that are the result of previous research. This study used the path analysis conducted using the Eviews 6.0 and SPSS 17 programs. From the results of data analysis can be concluded that in Indonesia (1) the ownership structure proxied by insider ownership has no relationship with debt policy; (2) the ownership structure proxied by insider ownership has relationship with financial performance; (3) debt policy has not affect stock prices, as a proxy of firm value; (4) there is a positive influence on financial performance with corporate values; and (5) there is no influence of ownership structure on corporate value through debt policy and financial performance as an intervening variable.Keywords: ownership structure, firm value, debt policy, financial performanceAbstrakPenelitian ini bertujuan untuk mengkaji pengaruh struktur kepemilikan terhadap kinerja keuangan yang mana kebijakan hutang sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari database OSIRIS dan indeks yang merupakan hasil dari penelitian sebelumnya. Penelitian ini menggunakan analisis jalur (path analysis) yang dilakukan dengan menggunakan program Eviews 6.0 dan program SPSS 17. Hasil analisis menunjukkan bahwa di Indonesia (1) struktur kepemilikan yang ditunjukkan oleh insider ownership tidak memiliki hubungan dengan kebijakan utang; (2) struktur kepemilikan yang ditunjukkan oleh insider ownership memiliki hubungan dengan kinerja keuangan, (3) kebijakan hutang tidak mempengaruhi nilai perusahaan yang diproksi oleh harga saham; (4) ada pengaruh positif kinerja keuangan terhadap nilai perusahaan, dan (5) tidak ada pengaruh struktur kepemilikan terhadap nilai perusahaan melalui kebijakan hutang dan kinerja keuangan sebagai variabel intervening.Kata kunci: struktur kepemilikan, nilai perusahaan, kebijakan hutang, kinerja keuangan

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION Dewi Kusuma Wardani; Ratna Monica Pricillia
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 14, No 1 (2019): March
Publisher : Universitas Muhammadiyah Ponorogo

This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Dewi Kusuma Wardani; Ratri Purwaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

The aim of this study was to examine the effect of Profitability, Leverage, Sales Growth, and Corporate Social Responsibillity (CSR) on tax the period 2012-2016. The population in this study was food and beverage manufacturing companies that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 8 food and beverage manufacturing companies that qualify as the samples. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the profitability and leverage have significant positive influence to the tax avoidance. Sales growth and CSR do not have significant influence to the tax avoidance.Keyword: Profitabillity, leverage, sales growth, CSR, and tax avoidance ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Sampel penelitian ditentukan dengan teknik purposive sampling, dengan kriteria yang telah ditentukan, sehingga diperoleh 8 perusahaan manufaktur makanan dan minuman yang memenuhi syarat sebagai sampel. Indikator pengungkapan CSR menggunakan pedoman Global Reporting Initiative (GRI). Data yang digunakan dalam penelitian ini diperoleh dari data sekunder. Teknik analisis pada penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak. Pertumbuhan penjualan dan CSR tidak berpengaruh signifikan terhadap penghindaran pajak.Kata kunci : Profitabilitas, leverage, pertumbuhan penjualan, CSR, dan penghindaran pajak

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Dewi Kusuma Wardani; Pipit Dayu Isbela
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

ABSTRACTThis study aims to examine and analyze the influence of business strategy and firm characteristics (firm size, leverage, age of company and profitability) to earnings management. Population in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange year 2012 until 2016. Selection of sample by using purpsive sampling method and there are 16 companies that meet the required sample criteria. The method used in this study is multiple regression. The results of this study indicate that leverage has a significant positive effect on earningsmanagement and firm age has a significant negative effect on earnings management, while firm size, firm age and profitability have no significant effect on earnings managementABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari strategi bisnis dan karakteristik perusahan (ukuran perusahaan, leverage, umur perusahaandan profitabilitas) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Pemilihan sampel dengan menggunakan metode purpsive sampling dan terdapat 16 perusahaan yang memenuhi kriteria sampel yang dibutuhkan. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba dan umur perusahaan berpengaruh signifikan negatif terhadap manajemen laba, sedangkan ukuran perusahaan, umur perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.

Pengaruh Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi Dewi Kusuma Wardani; Nur Anita Chanda Putry; Aprillia Dwi Cahyani Puri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.942

This study aims to analyze the moderation of Islamic Social Reporting (ISR) on the effect of firm size on corporate zakat. This study uses sharia commercial banks as research samples taken from 2014-2020. This data was obtained from the OJK and BI websites. This study uses a purposive sampling technique with 38 observations from six sharia commercial banks and uses a quantitative approach with secondary data from the annual reports of sharia commercial banks. The method used in testing this data using simple linear regression analysis and MRA test. The results of this study indicate that the firm size variable has a positive effect on corporate zakat. This study also shows that the Islamic Social Reporting variable cannot moderate the relationship between company size and company zakat

PENGARUH LINGKUNGAN KELUARGA DAN TEMAN SEBAYA TERHADAP MINAT BERWIRAUSAHA Dewi Kusuma Wardani; Rupertus Wilian Brodus Jelati
Jurnal Ekonomi Sakti Vol 11 No 2 (2022)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v11i2.234

This study aims to determine the influence of the family environment and peers on the interest in entrepreneurship to examine the influence of the family environment on the interest in entrepreneurship and to examine the influence of peers on the interest in entrepreneurship. This type of research is quantitative research, namely empirical research in which the data is in the form of numbers or something that can be calculated. When viewed from the research objectives, this research includes causal associative research, namely research that aims to see the effect of one variable with other variables. The sample taken in this study were accounting students in the city of Yogyakarta who collected 60 people. Data analysis used multiple linear regression analysis. The results showed that the family environment had a positive effect on interest in entrepreneurship and peers had a positive effect on interest in entrepreneurship.

Co-Authors Adia Adi Prabowo Aji Fauzie Amelia Wanda Dhabitah AMELIA WANDA DHABITAH, AMELIA Aprillia Dwi Cahyani Puri Deazilva Ian Herlicia Diana Syifah Dini Octoria Dwi Mega Puspitasari Gading Putri Eka Wati Hetina Dwi Sari Wardani Ika Andriyani Imam Oktafiyanto Indah Puspitasari Indra Jonet Ariyanto Nugroho Marlinawati Marlinawati Mintasih Indriayu Muhammad Alfis Sholikhin Muhammad Sabandi Mulyanto Mulyanto Novita Wahyuningsih Nur Anita Chanda Putry Pipit Dayu Isbela Prita Dellia Ratih Ranika Putri Utami Ratna Monica Pricillia Ratri Purwaningrum Rofian Pujiasih Rupertus Wilian Brodus Jelati Saputra, Nur Rochman Sochi Rusmawati Sri Hermuningsih Srilestari Grensi Woli Viola Budi Antika Wening Wahyuningtyas Wijaya, Riko Bangkit Yustina Dianti

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