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All Journal Jurnal Akuntansi Indonesia Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan
Juli Ratnawati
Universitas Dian Nuswantoro
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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan Vidia Mey Saroh; Juli Ratnawati
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.1027

Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATIVE SYSTEM, QUALITY OF SERVICE, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE (Empirical Study of Taxpayers at KPP Pratama East Semarang) Khanif Satriani Citra Mustakim; Juli Ratnawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.433

Abstract

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.
Edukasi Pengelolaan Laporan Administrasi Pada Klinik Utama Sari Medika Berbasis Query Aries Setiawan; Dian Prawitasari; Imam Nuryanto; Karmila Karmila; Raden Ayu Aminah Rizkia Puspita Sari; Arditya Dian Andika; Karis Widyatmoko; Juli Ratnawati; Adi Prihandono; Ida Farida
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3238

Abstract

Semakin bertambahnya waktu dan aktivitas rawat pasien maka semakin menambah baris penyimpanan data, ratusan sampai dengan ribuan baris data. Klinik ini sudah menggunakan komputerasi data pendataan dan tranksaksi kegiatan klinik, namun masih terdapat kelemahan, diantara kelemahannya yaitu laporan yang disedikan masih terbatas, belum ada pengelompokan data berdasarkan batasan tertentu. Tujuan dari program kemitraan masyarakat ini adalah untuk memberikan edukasi kepada staf klinik tentang pemanfaatan query sebagai salah satu fasilitas untuk memudahkan pencarian data meupun pengelompokan data administrasi.  Hasil edukasi pengelolaan administrasi klinik berbasis query pada google sheet memberikan hasil yang cenderung meningkat dari sebelum adanya edukasi yaitu dengan rata-rata penguasaan 94,1 % sehingga pihak klinik perlu menerapkan dalam proses pengelolaan lapoan administrasinya.
Faktor - Faktor yang Mempengaruhi Praktik Penghindaran Pajak di Sektor Energi Elsa Novika Nisa Puspita Dewi; Juli Ratnawati
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2564

Abstract

This study aims to analyze the Factors Affecting Tax Avoidance Practices in the Energy Sector (BEI) in 2019-2023. Energy companies have a total of 331 companies with 199 data samples in this study. The research method uses a quantitative method and the analysis technique used is multiple linear regression analysis with the SPSS version 26 program. The results of the analysis show that Profitability has a significant negative effect, Leverage has a significant positive effect and Institutional Ownership has a significant negative effect on tax avoidance while Company Size does not have a significant effect on tax avoidance in the energy sector. Further research can add independent variables and increase the research period so that the results obtained will be more optimal.
Pengaruh Profitabilitas, Leverage, Sales Growth terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Laurensia Josephine; Purwantoro; Enny Susilowati Mardjono; Juli Ratnawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3100

Abstract

This study scrutinizes tax avoidance behaviors within the healthcare sector by probing the interrelations among profitability, leverage, and sales growth, while positing firm size as a moderating determinant. The population encompasses all healthcare firms listed on the Indonesia Stock Exchange from 2021 to 2024. Samples were meticulously selected via purposive sampling according to predefined criteria, yielding 15 firms and a cumulative 60 observations. Employing a quantitative paradigm, the study draws on secondary data sourced from consolidated financial statements. Analytical procedures comprised descriptive statistics, classical assumption diagnostics, and Moderated Regression Analysis (MRA), with mean centering implemented to attenuate multicollinearity concerns. Empirical evidence demonstrates that profitability, debt-oriented capital structure, and sales growth wield substantive influence over tax avoidance, as operationalized by the Cash Effective Tax Rate (CETR). These findings elucidate that enhancements in financial performance and operational dynamism incentivize firms to engage more assiduously in tax management. Nonetheless, firm size does not exert a significant moderating effect on the nexus between profitability and leverage with tax avoidance. In contrast, firm size accentuates the impact of sales growth on tax avoidance. Consequently, large healthcare enterprises are predisposed to intensify tax planning initiatives concomitant with escalating sales.
Pentingkah Peran Relawan Pajak dalam Mempengaruhi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi? Yusrifa Satriani Atmi Mustakim; Juli Ratnawati; Purwantoro Purwantoro
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6456

Abstract

This study aims to examine the influence of the role of tax volunteers, tax socialization activities, and taxpayer awareness on the compliance of individual taxpayers. The sample consists of 100 individual taxpayers registered at the Semarang Tengah Tax Office, selected using a random sampling method. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that the role of tax volunteers, tax socialization, and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. These findings suggest that the presence of tax volunteers, effective tax socialization, and a high level of taxpayer awareness contribute to improved compliance among individual taxpayers. This study supports the Theory of Planned Behavior, which emphasizes the role of awareness as a form of perceived behavioral control. An individual’s behavior is influenced by the level of awareness and intention they possess. Future research is encouraged to include and examine additional variables that may affect taxpayer compliance.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ira Maulidya Fatmawati; Lilis Setyowati; Juli Ratnawati; Purwantoro Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
Co-Authors Abu Salam Achmad Wahid Kurniawan Agung Sedayu Andre Teguh Santoso Arditya Dian Andika Aries Setiawan Budi Widjajanto Dian Indriana Hapsari Dian Prawitasari Elsa Novika Nisa Puspita Dewi Enny Susilowati Mardjono Guruh Taufan Hariyadi Ida Farida Ida Farida Imam Nuryanto Imang Dapit Pamungkas Ira Maulidya Fatmawati Karmila Karmila Khanif Satriani Citra Mustakim Kusmiyati Kusmiyati Laurensia Josephine Lilis Setyowati Nataliastyo Tah Oktariani Khoirunissa Prihandono, Adi Purwantoro purwantoro purwantoro Raden Ayu Aminah Rizkia Puspita Sari Sasono Wibowo Vidia Mey Saroh Widyatmoko Karis Yusrifa Satriani Atmi Mustakim