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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Economica: Media Komunikasi ISEI Riau Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Jambi Accounting Review (JAR) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Simki Economic
Teguh Erawati
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, dan Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Katarina Aprila Sumule; Teguh Erawati
Jurnal Pendidikan Ekonomi (JUPE) Vol 11 No 3 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v11n3.p273-280

Abstract

This study aims to determine the effect of tax knowledge, tax socialization, and tax morale on the intention to comply with prospective taxpayers. This study uses primary data through a questionnaire. The sample in this research is active students of the Accounting Study Program batch 2019 to 2021 at the Tamansiswa University of Yogyakarta. The sample technique used is Convenience Sampling. The number of samples in this study were 100 respondents. The results showed that knowledge of taxation had a positive effect on the intention to comply with prospective taxpayers, tax socialization had no effect on the intention to comply with prospective taxpayers, and tax morale had a positive effect on the intention to comply with prospective taxpayers.
Pengaruh Tax Avoidance Dan Nilai Perusahaan Melalui Moderasi Hutang Pristin Prima Sari; Teguh Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3537

Abstract

Pajak merupakan beban bagi setiap perusahaan, karena sebagian keuntungan perusahaan harus disetorkan kepada negara sebagai kewajiban. Pajak yang dibayarkan kepada pemerintah dapat mengurangi pendapatan yang diperoleh perusahaan, sehingga manajemen menempuh beberapa cara untuk mengurangi pembayaran pajak. Pengurangan pembayaran pajak dikenal sebagai penghindaran pajak. Perusahaan dengan hutang membayar pajak lebih sedikit daripada perusahaan tanpa hutang. Tujuan dari penelitian ini adalah untuk menguji secara empiris peran penggelapan pajak dalam memperkuat hubungan antara leverage dan nilai perusahaan. Hasil penelitian menunjukkan bahwa tax evasion atau penggelapan pajak dapat menurunkan nilai perusahaan dan hutang dapat meningkatkan efek penggelapan pajak dan goodwill. Manfaat dari penelitian ini adalah pemetaan penghindaran pajak, hutang dan nilai perusahaan Indonesia dan pengembangan literatur akademik tentang penggelapan pajak dan hutang di Indonesia.Kata kunci : Penghindaran pajak, hutang, nilai perusahaan, BEI
Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM: Studi Kasus Pada Umkm Di Kecamatan Jetis Bantul Teguh Erawati; Lisna Setyaningrum
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.449

Abstract

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.
The importance of liquidity to improve the quality earnings of company Teguh Erawati; Hadri Kusuma; Titi Swantari; Reni Listyawati
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art3

Abstract

This research aims to examine the relationship of Profitability, Liquidity, and Investment Opportunity Set on Earnings Quality with Good Corporate Governance as its Moderating Variable from some manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling technique employed in this study is purposive sampling method by observing a total of 57 manufacturing companies, so that the total samples were 285 data. The results of this study indicate that the profitability variable has no positive effect on earnings quality; the liquidity variable has a positive effect on earnings quality; and the IOS variable has no negative effect on earnings quality. In addition, the Good Corporate Governance (GCG) variable is unable to moderate the profitability variable on earnings quality. The GCG variable is also unable to moderate the liquidity variable on earnings quality. However, the GCG variable is able to moderate the IOS variable on earnings quality.
Persepsi Mahasiswa Tentang Penggelapan Pajak: Sanksi Pajak Sebagai Faktor Potensial Putri Karina Sio; Teguh Erawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1328

Abstract

Pandangan moral dan hukum seseorang terkait praktik tidak bermoral dalam mengurangi tanggung jawab pajak membentuk sudut pandang mereka terhadap penggelapan pajak. Prevalensi kasus korupsi di sektor perpajakan serta faktan yakni realisasi pendapatan pajak secara rutin kurang dari target menginspirasi riset ini. Tujuan riset ini ialah untuk mengamati bagaimana pandangan mahasiswa terkait penggelapan pajak berubah setelah mereka terpapar berbagai tingkat keahlian pajak, Machiavellianisme, dan sanksi pajak. Riset berikut mempergunakan teknik kuantitatif dan mengumpulkan data primer dari 100 mahasiswa akuntansi di Universitas Sarjanawiyata Tamansiswa mempergunakan kuesioner sampel selektif. Sanksi pajak terbukti berimplikasi positif kepada pandangan terkait penggelapan pajak, berbeda dengan keahlian pajak dan kecenderungan Machiavellian, yang ditemukan tidak memiliki dampak. Temuan riset ini menyoroti pentingnya otoritas pajak mempergunakan penegakan hukuman sebagai prinsip panduan untuk memperkuat hukum demi kepentingan pendidikan. Penggunaan partisipan mahasiswa, yang mungkin tidak punya pemahaman yang kuat tentang sistem hukuman pajak di dunia nyata, merupakan potensi kelemahan riset ini. Otoritas pajak dapat mempergunakan hasil ini untuk memperkuat kebijakan penegakan hukum mereka dan mempergunakannya sebagai alat pembelajaran.
Pengaruh Self Assessment System Terhadap Tax Evaison Teguh Erawati; Riranti Desinta Pawestri
Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i2.131

Abstract

Tax is a mandatory public contribution to state revenues based on the law (can be imposed) by not receiving reciprocal services (contra-achievements) that can be directly shown and which can be used to pay for general state expenditures. This study aims to prove the effect of applying the Self Assessment Tax System to tax evasion actions. This research is motivated by the many cases that occur in this country regarding public actions and the lack of public awareness related to the level of compliance in taxation which is often a burden for taxpayers because it will reduce income so many taxpayers want low tax payments through tax avoidance. (tax avoidance) and acts of tax evasion (tax evasion). This study uses a descriptive or explanatory research method that uses a quantitative approach. The population of this study is all individual taxpayers (WPOP) registered with the Tax Service Office (KPP) Pratama Bantul. The samples taken in this study were individual taxpayers, other professional freelancers and entrepreneurs who were registered at the Tax Service Office (KPP) Pratama Bantul. Sampling was done using random sampling method. The results of this study can be concluded that the variable Self assessment system and tax audit has no effect on tax evasion.
Pertumbuhan Aset dan Struktur Modal Di Indonesia Teguh Erawati; Dersiani Mbiliyora
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.163

Abstract

This study aims to test whether there is an effect of Return On Assets, Return On Equity, and Asset Growth on the capital structure of beverage and food companies listed on the Indonesia Stock Exchange during 2015-2019. The sample selection using purposive sampling technique resulted in 17 manufacturing companies for 5 years starting from 2015-2019, so a total sample of 80 annual reports from beverage and food companies was obtained. From the results of the research conducted, it can be concluded that the Return On Assets, Return On Equity variables have no effect on the capital structure while asset growth has an effect on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Corporate Social Responsibility Disclosure dan Earning Response Coefficient (ERC) Perusahaan Pertambangan Di Indonesia Teguh Erawati; Elisabeth Lusitania Lota Losor
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.168

Abstract

The purpose of this research is to find out whether there is an influence of corporate social responsibility disclosure and Earning Response Coefficient in mining companies listed on the IDX with the research year 2012-2016. The sample selection was carried out using a purposive sampling technique and it was found that fifteen manufacturing companies had an observation period of 5 years, namely 2012-2016, so the total sample obtained was 75 annual reports of mining companies. Based on the results of the research carried out, it can be concluded that the corporate social responsibility disclosure variable does not have a positive influence on ERC, while the earning response coefficient variable have a positive effect on the IDX in 2012-2016.
Struktur Modal dan Nilai Perusahaan Manufaktur Di Indonesia Teguh Erawati; Maria Kristianti Rika Nahak
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.172

Abstract

This study aims to examine whether there is an effect of manegerial ownership, profitability, capital structure on firm value. In food and beverage manufacturing companies listed on the Indonesia Stock Exachange for the 2015-2017 period. The determination of the sample was carried out using a purpose sampling technique and was obtained from 17 manufacturing companies with an observation period 3 years, namely from 2015-2017 so that the total sample obtained was 51 annual reports of food and beverage companies. From this study, different result were obtained between the three independent variables, where two variables did not have a significant effect and one variable had a significant effect. The manegerial ownership variable does not have a sicnificant effect on firm value. The profitability has a significant positive result on firm value and the capital structure variable does not have a significant effect on firm value.
Co-Authors Akhnes Noviyanti Anastasia Olu Angelia Merizi Guiliani Rauth Anisya Dewi Rahmawati Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Rahmawati Diyah Rahayu Elisabet Anjela Prabadianti Elisabeth Lusitania Lota Losor Enggar Kartika Cahyaning Ester Kewa Kelep Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hadri Kusuma Hadri Kusuma Hana Herlina Hermina Bafa Ika Susanti Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah kotilda Contesa Jena Lia Indah Sari Lisna Setyaningrum Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Olga Olivia Tiwa Making Pristin Prima Sari Putri Intan Oktavyani Putri Karina Sio Rehan Nursetiawan Reni Listyawati Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Safira Miftahul Jannah Sintiya Arum Sari Sri Ayem Sri Hermuningsih Suyanto . Syafiya Fathiyannida Titi Swantari Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Widiyati Utami Yasinta Agatha Cahya Yuli Astuti Yunita Dete