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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) ITQAN: Journal of Islamic Economics, Management, and Finance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability Jurnal Akuntansi, Perpajakan dan Auditing
Nuramalia Hasanah
Universitas Negeri Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020 Zamifa, Fauziah; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6612

Abstract

This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Wibisono, Muhammad Satrio; Hasanah, Nuramalia; Nasution, Hafifah; Ulupui, I Gusti Ketut Agung; Muliasari, Indah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

Abstract

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1) Nuramalia Hasanah; Indra Pahala; Susi Indriyani
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak.Kata kunci: Self Assessment System, modernisasi administrasi pajak, kualitas pelayanan pajak
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Muhammad Satrio Wibisono; Nuramalia Hasanah; Hafifah Nasution; I Gusti Ketut Agung Ulupui; Indah Muliasari
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

Abstract

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
EFEKTIFITAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN MODERNISASI ADMINISTRASI PAJAK TERHADAP KUALITAS PELAYANAN PAJAK(STUDI KASUS PADA KPP KEBON JERUK 1) Nuramalia Hasanah; Susi Indriani
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.79 KB)

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak
The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth NURAMALIA HASANAH; RIDA PRIHATNI; AYUMASTUTININGSIH AYUMASTUTININGSIH
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.997 KB) | DOI: 10.21009/wahana.12.015

Abstract

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.
ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO Nuramalia Hasanah; Mochamad Razief Aditya; Indah Mulyasari
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.026

Abstract

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
Pelatihan Akuntansi Desa Untuk Meningkatkan Akuntabilitas Dana Desa di Desa Cisaat Kab. Subang Jawa Barat IGusti Ketut Agung Ulupui; Indra Pahala; Nuramalia Hasanah; Marsellisa Nindito; Tresno Eka Jaya; Indah Muliasari; Aji Ahmadi Sasmi; Muhammad Yusuf; Gentiga Muhammad Zairin
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art6

Abstract

Pada kelembagaan desa harus dilakukan pemisahan fungsi pelaksana untuk melakukan penyusunan Rencana Kerja Pemerintah (RKP) dengan musyawarah desa (peningkatan partisipasi berbagai pihak) dan melakukan penyusunan Anggaran Penerimaan dan Belanja (APB) desa dengan musyawarah desa yang melibatkan Badan Permusyawaratan Desa (BPD) dan unsur masyarakat dan hasil musyawarah yang dievaluasi oleh Bupati/Walikota dengan harapan peningkatan status pembangunan desa menjadi desa berkembang dan desa mandiri. Desa Wisata Edukasi Cisaat, Kecamatan Ciater, Kabupaten Subang, Jawa Barat. memiliki banyak potensi mulai dari peternakan sapi dan biogas, keindahan alamnya yang dijadikan objek wisata, pertanian dan perkebunan masyarakat yang dijadikan wisata edukasi, home stay, produksi dan kesenian lainnya. Desa ini diharapkan di masa yang akan datang dapat menjadi desa yang berkembang serta mandiri. Guna mewujudkan hal tersebut, Perlu diberikan  Pelatihan Akuntansi Desa untuk Meningkatkan Akuntabilitas Dana Desa dengan pemaparan materi dan penanyangan video bahan ajar mengenai akuntansi desa.
THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019 Becik, Taniya Fatimah; Hasanah, Nuramalia; Muliasari, Indah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.784

Abstract

The Indonesian property and real estate sector refers to the industry involved in the development, sale, purchase, and management of properties, including residential, commercial, and industrial real estate. This sector is significant in the Indonesian economy due to its contributions to employment, investment, and economic growth. This study aims to comprehensively examine the impact of board size, profitability, and capital intensity on tax aggressiveness within the context of the Indonesian property and real estate sector. Employing a quantitative approach, the research utilizes multiple linear regression analysis with Eviews software version 12 to analyze data from 60 entities in the sector listed on the Indonesian stock exchange from 2017 to 2019. The findings reveal intriguing insights. Board size is found to exert a discernible influence on tax aggressiveness, emphasizing the role of corporate governance in shaping tax strategies. However, the study challenges conventional assumptions by demonstrating that profitability does not significantly impact tax aggressiveness. In contrast, capital intensity emerges as a significant determinant of tax aggressiveness, highlighting the role of financial structure in tax planning decisions. These findings contribute to the understanding of the intricate relationship between corporate governance, financial metrics, and tax strategies in the examined sector. The research underscores the importance of nuanced decision-making in tax planning, acknowledging the varying impacts of different variables. By providing empirical evidence, this study offers valuable insights for practitioners and policymakers aiming to enhance tax strategy effectiveness and transparency.
Pemahaman Sistem Akuntansi Pemerintah Untuk Meningkatkan Pertanggungjawaban Keuangan Instansi Anggraini, Ratna; Hasanah, Nuramalia; Indriani, Susi; Arafat, M. Yasser; Nindito, Marsellisa
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.199 KB) | DOI: 10.21009/JPMM.001.1.10

Abstract

The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants attendes this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability. Kewords: Government Accounting System, Institutional Accountability
Co-Authors Achmad Fauzi Aditya, Ilham Agustin Pratama Sari, Dewi Ahmad Naufal, Ahmad Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Al Finsih, Muhamad Armeliza, Diah Athmad Eka Prayoga AYUMASTUTININGSIH AYUMASTUTININGSIH Bagus, Muhammad Becik, Taniya Fatimah Cahyani, Regina Dicky Iranto Dwi Handarini, Dwi Erika Takidah Erling, Gorajodi Fauzhiah, Silvia Nur Fauzi Ahmad Muda Feriyana, Feriyana Maulida Firdausi Rachmadania, Rizki Gentiga Muhammad Zairin Hania Aminah, Hania Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ilham, Mochammad Fajar Indah Muliasari Indah Muliasari Indah Mulyasari Indra Pahala Intan Permatasari Jofarhan, Muhammad Khairunnisa, Hera KHOIRUNNISA Kristanti, Ribka Angelina M. Yasser Arafat, M. Yasser Mardi Marhan, Fahrul Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulida, Feriyana Mochamad Razief Aditya Muhammad Muhammad Ikhwan Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Musyaffi, Ayattulloh Michael Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution, Hafifah Natsiruddin, Ahmad Nur Hidayat Pratomo, Ilfat Putri, Yadiva Nicauri Herning R, Tresno Eka Jaya Ramandha, Della Putri Ratal, Muhammad Ratal Ratna Anggraini Rd. Tuty Sariwulan Rida Prihatni Sasmi, Aji Ahmadi Siti Aminah Solly Aryza Susi Indriani Susi Indriyani Syahrina, Nur Alvi Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas, Tri Hesti Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam Zamifa, Fauziah