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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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Faktor-Faktor Internal yang Mempengaruhi Tax Avoidance Pada Masa Pandemi Covid Permatasari, Intan; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.15

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas (X1), Intensitas Aset Tetap (X2) dan Leverage (X3) terhadap Tax Avoidance. Variabel independen pada penelitian ini adalah Profitabilitas dengan indikator Return On Asset (ROA), Intensitas Aset Tetap dengan indikator IAT dan Leverage dengan indikator Debt Equity Ratio (DER). Variabel dependen pada penelitian ini menggunakan Tax Avoidance yang diukur dengan menggunakan indikator Cash Effective Tax Rate (CETR). Metode yang digunakan pada penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang bersumber pada laporan keuangan seluruh perusahaan sektor manufaktur selama periode tahun 2020. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling dengan 101 sampel dan setelah dilakukan uji Outlier tersisa 89 data yang digunakan pada penelitian ini. Pada penelitian ini menggunakan metode analisis regresi linear berganda yang diolah dengan aplikasi EViews 12. Hasil yang diperoleh dari penelitian ini menunjukan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance. Intensitas aset tetap berpengaruh negatif terhadap Tax Avoidance. Leverage berpengaruh negatif terhadap Tax Avoidance.
Pengaruh Insentif Pajak, Pemeriksaan Pajak, dan Kepatuhan Pajak terhadap Penerimaan Pajak Pertambahan Nilai Pada KPP Pratama Kembangan Jakarta Barat 2019-2021 Bagus, Muhammad; Hasanah, Nuramalia; Fauzi, Achmad
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.13

Abstract

Penelitian ini bertujuan untuk menganalisis dampak insentif pajak, pemeriksaan pajak, dan kepatuhan pajak terhadap penerimaan pajak pertambahan nilai (PPN) yang dipungut oleh Kantor Pelayanan Pajak (KPP) Pratama Kembangan di Jakarta Barat. Analisis ini mencakup seluruh PKP (Pemilik Usaha Kena Pajak) dari KPP Pratama Kembangan Jakarta Barat untuk tahun 2019 hingga 2021. Penelitian ini menggunakan data time series untuk tahun 2019 dan 2020, dan metode pengambilan sampelnya didasarkan pada sampel saturasi populasi. Untuk penelitian ini, kami menggunakan SPSS versi 26 untuk melakukan analisis regresi linier berganda. Menurut temuan, insentif pajak memiliki dampak negatif dan besar pada penerimaan PPN, audit pajak memiliki dampak yang sama ke arah lain”, dan kepatuhan pajak memiliki dampak positif dan cukup besar pada penerimaan PPN. Berdasarkan temuan tersebut, peneliti ke depan didorong untuk memperpanjang durasi studi mereka, memanfaatkan perhitungan selain faktor insentif pajak, meningkatkan pemeriksaan dan kepatuhan pajak, dan menambahkan lebih banyak variabel untuk menemukan atau menganalisis penerimaan pajak pertambahan nilai.
The Effect of Liquidity, Growth Opportunity, and Financial Distress on Hedging Decisions Pratomo, Ilfat; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.01

Abstract

This study aims to determine the effect of liquidity, growth opportunity, and financial distress on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was a purposive sampling technique which consisted of 320 observations during 2016 – 2020. The data used is secondary data derived from company financial reports obtained from the Indonesia Stock Exchange (IDX) website and several other sources. The data analysis technique used in this study is logistic regression analysis using the Statistical Product and Service Solution (SPSS) version 26 application. The results of this study indicate that liquidity has an influence on hedging decisions, growth opportunity has no effect on hedging decisions, and financial distress has an influence on hedging decisions.
Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak dalam Menggunakan Sistem E-Filling Akbari, Mochammad Ichlasul; Ulupui, I Gusti Ketut Agung; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.13

Abstract

E-filling is a form of modernization of taxation as a means of reporting digital or online tax returns (SPT) via the internet on the DGT online website. The application of E-filling aims to make it easier for taxpayers to report their taxpayers, so that it is expected to increase taxpayer compliance which has an impact on increasing state treasury revenues. However, the tax increase has not been followed by an increase in the number of E-filling users where there are still taxpayers who report their SPT manually. This is evidenced by the figure of 58% of registered taxpayers using the E-filling system in 2018. One of the factors causing the lack of optimal implementation of the E-filling system is caused by a lack of interest in individual behavior in using the E-filling system. The purpose of this study was to examine the effect of performance expectations, business expectations, social influence, and facilitating conditions on interest in using the E-filling system. This research is a quantitative study and data collected using a survey system (questionnaire).
Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah Natsiruddin, Ahmad; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.09

Abstract

This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Marhan, Fahrul; Hasanah, Nuramalia; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.15

Abstract

This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study used a sample of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. This study of the research analysis uses the SPSS 2.5 for windows application. Tax aggressiveness as an independent variable is proxied by effective tax rate (ETR). While the dependent variable in this study is profitability proxied by Return On Asset (ROA), the company size variable is proxied by the natural Log of total assets, and the capital intensity variable is proxied by total net fixed assets divided by total assets. The results obtained in the following study, profitability and capital intensity have accepted and have an effect on tax aggressiveness while company size has no influence on tax aggressiveness.
Pengaruh Penghindaran Pajak, Kualitas Audit, Intensitas Modal, dan Leverage Terhadap Biaya Utang Kristanti, Ribka Angelina; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.03

Abstract

The purpose of this study is to ascertain how tax avoidance, audit quality, leverage, and capital intensity affect cost of debt. With a total observation sample of 170, this study analyzes secondary data from financial reports in the energy and raw materials sectors (mining companies) listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 timeframe. Purposive sampling is used in the sampling procedure, and panel data regression is analyzed using the Eviews 12 program. Therefore, the cost of debt is unaffected by tax avoidance, capital intensity, or leverage. Cost of Debt is negatively impacted by audit quality.
Analisis Struktur Kepemilikan dalam Tata Kelola BUMDes: Studi Kasus BUMDes Agraprana Sumberjaya Kabupaten Bekasi Fauzhiah, Silvia Nur; Utaminingtyas, Tri Hesti; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.05

Abstract

The purpose of this study is to find out the ownership structure in the governance of Agraprana Sumberjaya BUMDes, Bekasi Regency and analyze a good ownership structure for BUMDes. This study uses a descriptive qualitative approach. The results of the study show that Agraprana BUMDes still rely on ownership from the village government, some people only play the role of administrators in BUMDes, even though BUMDes can still run to this day. The involvement between the community, the village government and other parties in the governance of BUMDes indicates that the purpose of the establishment of BUMDes itself has been implemented. The results and findings in the study as well as the implications will be explained in detail in the article.
Pengaruh Moral, UU Harmonisasi Peraturan Perpajakan, dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM Syahrina, Nur Alvi; Hasanah, Nuramalia; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.14

Abstract

The purpose of this study is to analyze the effect of morals, tax harmonization laws, and financial status on the tax compliance of MSE taxpayers. This research is quantitative research and data analysis in the form of descriptive statistical analysis using IBM SPSS Statistics 25 software and multiple regression analysis on Microsoft Excel. In this study, distributed questionnaires containing questions are used as main data. to MSE owners in South Jakarta. To select a population sample, researchers used the 100 persons make up the sample size for this convenience sampling technique. The outcomes revealed that morale and harmonization of tax laws have a positive effect on MSE tax compliance, while financial status has a negative effect on MSE tax compliance. Future researchers are advised to conduct research with additional variables that might increase the impact on taxpayer tax compliance and with more supporting data in the form of both primary and secondary data.
PENGARUH RELIGIUSITAS, LINGKUNGAN KERJA, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIR DI SEKTOR PERBANKAN SYARIAH Ramandha, Della Putri; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.495

Abstract

The purpose of this study was to determine and analyze how religiosity, work environment, and islamic accounting knowledge influence career interest in the islamic banking sector. The data sources used in this study are primary data, questionnaires were distributed to active students of the Accounting Study Program, State University of Jakarta using Google Form. Data analysis in this study used a multiple linear regression analysis model. The results of the study showed that religiosity and work environment have an influence on students' interest in a career in the islamic banking sector. While islamic accounting knowledge does not affect students' interest in a career in the islamic banking sector
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