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All Journal AKUNTABILITAS EQUILIBRIUM IJIBE (International Journal of Islamic Business Ethics) Ziswaf : Jurnal Zakat dan Wakaf Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Manajemen & Keuangan Jurnal Dinamika Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Profita : Komunikasi Ilmiah dan Perpajakan JUMANJI (Jurnal Masyarakat Informatika Unjani) Jurnal Masyarakat Merdeka (JMM) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Dan Bisnis SOLUSI Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Akuntansi dan Auditing Hydrogen: Jurnal Kependidikan Kimia Abdi Masya International Journal of Multidisciplinary: Applied Business and Education Research International Journal of Engagement and Empowerment (IJE2) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN JRABA Jurnal Akuntansi AKUNESA Publikasi Riset Mahasiswa Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Ilmiah Pengabdian Kepada Masyarakat Realible Accounting Journal Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Inovatif SENMEA JAS (Jurnal Akuntansi Syariah) Jipmas : Journal Inovasi Pengabdian Masyarakat
Nita Andriyani Budiman
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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PENDAMPINGAN PERPAJAKAN PADA USAHA MIKRO, KECIL, DAN MENENGAH DI KABUPATEN KUDUS Nita Andriyani Budiman; Sri Mulyani
Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.837 KB) | DOI: 10.55883/jipam.v2i2.47

Abstract

In 2017, the MSME sector in Indonesia has a role of 60.34% of GDP formation. However, the magnitude of the contribution of MSMEs is not accompanied by its contribution to tax revenues. The PKM target audience is MSMEs in Kudus Regency. There are still many conditions for MSMEs in Kudus Regency who do not yet have an understanding of taxes, do not know about the implementation of PP No. 23 of 2018 concerning MSME tax, do not understand the importance of financial records, calculate the amount of tax and do not know how to make a tax report. The solution offered in this PKM is to provide information about PP No. 23 of 2018 and provide assistance on financial records, calculations and tax reporting for MSMEs. The purpose of this PKM activity is 1) to provide understanding and knowledge to MSME actors in Kudus Regency about taxation, 2) to provide awareness about the importance of taxes for MSMEs, 3) to increase understanding for MSME actors regarding PP No. 23 of 2018, and 4) provide an understanding of the process of recording finance, calculating the amount of tax to be paid and making tax reporting. The problems in this PKM will be solved by stages of activities, namely: training, discussion and practice.
Kepatuhan dalam Pembayaran PBB-P2 di Kabupaten Kudus Rinda Suryani; Nita Andriyani Budiman; Naila Rizki Salisa
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 1 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i1.4674

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penyuluhan pajak, surat pemberitahuan pajak terutang, sanksi pajak, kewajiban moral, dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan. Populasi dalam penelitian ini meliputi seluruh wajib pajak PBB-P2 yang terdaftar di Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Kudus. Sampel dalam penelitian sebanyak 410 responden. Adapun metode yang digunakan dalam pengambilan sampel ini adalah dengan menggunakan metode purposive sampling. Data yang digunakan adalah data primer dan diperoleh melalui penyebaran kuesioner. Analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penyuluhan pajak dan surat pemberitahuan pajak terutang memiliki pengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan, sedangkan sanksi pajak, kewajiban moral dan akuntabilitas pelayanan publik tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan.
Exploring the Philosophy of the Local Wisdom of “Gusjigang” for Understanding Zakat and Tax Compliance Nita Andriyani Budiman; Mukhamad Nurkamid; Jaka Sriyana; Akhsyim Afandi; Budi Gunawan; Sri Mulyani
ZISWAF Vol 10, No 1 (2023): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v10i1.16696

Abstract

Zakat and tax play a crucial role in fostering the development of a country. Zakat is an obligation for Muslims, while tax is an obligation for all citizens. Therefore, this research aims to explore the prevailing local wisdom in the Kudus community, in order to gain insights into how these obligations are observed and complied with. The local wisdom philosophy of the Kudus community, known as ‘Gusjigang’, originated from the esteemed heritage of Holy Sunan. It embodies the values of good behavior, studiousness, and tenacious trading (entrepreneurship). Grounded by this philosophy, this study aims to comprehend the motivations behind the adherence of local entrepreneurs to zakat and tax using a case study approach. Following this, in order to gather relevant data, qualitative open-ended interviews and document analysis were employed as the primary source of data collection. Through this process, it was found that the prioritization of zakat over tax stems from the religious regulations and laws, which  take precedence over the mandates of fellow human beings. It is also important to note that from the perspective of the zakat administration, the distribution of zakat was considered more transparent and fairer as evidenced by the insights gleaned from the interviews. 
Sustainable Energy Cyclic System: Massive Operation and Integrated System for Optimizing Renewable Energy Sources Ratri Rahmawati; Muhammad Faris; Muhammad Ibrahim; Nita Andriyani Budiman; Rianto Wibowo; Rochmad Winarso
Hydrogen: Jurnal Kependidikan Kimia Vol 11, No 3 (2023): June 2023
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v11i3.7834

Abstract

Energy as basic need for life indeed face crisis of scarcity. Yet, the idea of using renewable energy becomes popular for example hydropower, solar energy, side product (i.,g biomass and domestic waste) that have been introduced. Each of them have advantages and found reliable to be implemented. Ascribe to the concept of law conservation of energy, these potentials can be integrated and be optimized to create energy cyclic system. Hence, this study introduces the concept of sustainable energy cyclic system by accommodating several resources namely hydropower, human side products, biomass and solar energy. This study used comprehend data which then analysed to purpose the idea. Data were collected and were projected to the focus of study. It is addressed to create systematic system of energy yet hampering energy crisis. This study shows that the idea to generate sustainable energy cyclic is reliable in which it compiles each of potential and integrates into systematic system. Moreover, the energy cyclic provides the sustainable solution facilitated by abundant resources such as human side product, biomass, hydropower, solar power, and salinity gradient energy.
Tax Avoidance: How Board of Directors Diversity Strategies are Applied in Facing Tax Audits? Nita Andriyani Budiman; Bandi
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.26.37

Abstract

This study aims to provide empirical evidence about the determinants of tax avoidance with tax audit as a moderating variable in energy companies in Indonesia. The determinants of tax avoidance referred to are the diversity of the board of directors (gender, education, and experience in office). The population of this research are all energy companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique is purposive sampling which resulted in 102 observations. The results of testing show that the tax audit strengthens the effect of the gender diversity of the board of directors on tax avoidance, while the tax audit weakens the effect of educational diversity and experience serving the board of directors on tax avoidance.
Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati Farida Rahmawati; Nita Andriyani Budiman; Retno Tri Handayani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1683

Abstract

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi Nita Andriyani Budiman; Arina Zulfa Oktaviani; Zamrud Mirah Delima
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3220

Abstract

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner acting as a moderating variable. Utilizing a purposive sampling technique, the study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021, comprising 140 observations. The analysis employs Moderated Regression Analysis (MRA) via SPSS. Findings reveal that multinationality, tax havens, and thin capitalization do not influence tax avoidance, and independent commissioners do not moderate these relationships. The implications underscore the need for a reevaluation of tax regulations and corporate governance practices within the consumer goods sector. Both companies and regulators must reassess the effectiveness of oversight mechanisms in addressing tax avoidance, emphasizing continuous monitoring and improvement in corporate governance to ensure compliance and maintain public trust. This research introduces the novelty of using independent commissioners to mediate the influence of multinationality, tax havens, and thin capitalization on tax avoidance.
Kinerja Keuangan Perbankan Umum Swasta Nasional yang Terdaftar di Otoritas Jasa Keuangan Rina Noviana; Nita Andriyani Budiman; Zaenal Afifi
Jurnal Akuntansi Inovatif Vol 1 No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i2.6

Abstract

Latar Belakang: Berdasarkan data pada setiap annual report masing-masing perusahaan perbankan umum swasta nasional yang terdaftar di OJK sebanyak 50 perusahaan mengalami laba pada tahun 2021. Metode Penelitian: Metode yang digunakan untuk pengambilan sampel adalah metode purposive sampling dengan jumlah 260 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan bantuan perangkat lunak Eviews 9. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, komisaris independen, dan loan to deposit ratio tidak berpengaruh terhadap kinerja keuangan, sedangkan non performing loan dan beban operasional dibanding pendapatan operasional berpengaruh negatif terhadap kinerja keuangan. Keaslian/Kebaruan Penelitian: Riset ini memperluas gambaran tentang kebermanfaatan kepemilikan institusional, komisaris independen, dan manajemen risiko terhadap kinerja keuangan.
Mengungkap Konservatisme Akuntansi dengan Dewan Direksi, Ukuran Perusahaan, Leverage, dan Kesempatan Tumbuh dengan Pemoderasi Financial Distress Diah Lestari; Nita Andriyani Budiman; Zaenal Afifi
Jurnal Akuntansi Inovatif Vol 2 No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i2.31

Abstract

Latar Belakang: Konservatisme akuntansi adalah prinsip yang menekankan kehati-hatian dalam mengakui aset dan pendapatan dalam laporan keuangan. Penelitian konservatisme perlu dilakukan karena membantu mencegah manipulasi laporan keuangan dan mendukung keputusan investasi yang lebih tepat. Tujuan: Penelitian ini bertujuan untuk menguji dewan direksi, ukuran perusahaan, leverage dan kesempatan tumbuh terhadap konservatisme akuntansi dengan financial distress sebagai variabel moderasi.       Metode Penelitian: Sebanyak 105 perusahaan di bidang perusahaan barang consumer primer yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 berdasarkan pemilihan sampel menggnunakam metode purposive sampling. Populasi dalam penelitian ini mencakup perusahaan barang konsumer primer yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Software yang digunakan dalam melakukan uji moderate regression analysis adalah IBM SPSS. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa leverage berpengaruh positif terhadap konservatisme akuntansi, sementara dewan direksi dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi. Financial distress memperkuat pengaruh dewan direksi terhadap konservatisme akuntansi dan memperlemah pengaruh leverage terhadap konservatisme akuntansi. Namun, financial distress tidak memoderasi pengaruh ukuran perusahaan dan kesempatan tumbuh terhadap konservatisme akuntansi. Keaslian/Kebaruan Penelitian: Penelitian ini memberikan kontribusi pada literatur dengan mengeksplorasi pengaruh dewan direksi, ukuran perusahaan, leverage, dan kesempatan tumbuh terhadap konservatisme akuntansi, serta peran financial distress sebagai variabel moderasi.
PENGARUH AKUNTANSI BERBASIS SAK EMKM, KUALITAS SUMBER DAYA MANUSIA, DAN KARAKTERISTIK USAHA TERHADAP KUALITAS LAPORAN KEUANGAN Afida Dwi Cahyani; Sri Mulyani Mulyani; Nita Andriyani Budiman
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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

Abstract

The aim of this study was to find out the effect of SAK EMKM-based accounting, education level, accounting knowledge, lenght of bussines, and size of bussines on the quality of financial report. This study was a quantitative research using primary data types by questionnaires and measured using a Likert scale. The population of this research was all UMKM businessman in Pati Regency. The sampling technique used purposive sampling, as many as 43 MSME actors. The data analysis technique in this study uses multiple linear regression analysis with the help of SPSS version 23. The results of this study indicate that accounting knowledge has a positive effect on the quality of financial reports, while SAK EMKM-based accounting, education level, length of business, and size of business have no effect on quality of financial reports.
Co-Authors Afida Dwi Cahyani Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Arina Zulfa Oktaviani Bandi Bandi Bandi Budi Gunawan Budi Gunawan Diah Lestari Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Fahmi, Muhammad Nuril Farida Rahmawati Firda Novi Antika Gita Octaviani Handayani, Retno Tri Hendri Hermawan Adinugraha I Gusti Agung Komang Diafari Djuni Hartawan Izza Ashsifa Jaka Sriyana Laksono Trisnantoro Mamik Indaryani Mamik Indaryani Mohammad Iqbal Muhammad Faris Muhammad Ibrahim Muhammad Nuril Fahmi Mukhamad Nurkamid Mukhamad Nurkamid Mulyanto Mulyanto Mulyanto Musyafa’ah Musyafa’ah Muti’ah, Atikah Nafisatul Naila Rizki Salisa Ratri Rahmawati Rianto Wibowo Rifqi Shilah Nisa Putra Rina Noviana Rinda Suryani Riyadlus Mei Sakinah Rochmad Winarso Rochmad Winarso Sari, Noor Inayah Siviani, Devi Sri Mulyani Sri Mulyani Sri Mulyani Sriyana , Jaka Susanti, Diah Ayu Syaharani, Nova Tri Listyorini Zamrud Mirah Delima Zuliyati Zuliyati