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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Jurnal Ekonomi, Bisnis, dan Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Analysis of the Effectiveness and Contribution of Land and Building Taxes to the Original Regional Income of Bekasi Regency Djatnicka, Erlina; Dian Sulistyorini Wulandari; Khoirun Nisa
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7996

Abstract

Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive method. The data source used in this study was secondary data with time series data types. Secondary data used are the financial statements of Regional Original Revenue (PAD) revenue and the Bekasi Regency Land and Building Tax (PBB) revenue report for 2017–2019. The results of this study indicate that the effectiveness level of land and building tax (PBB) revenue in Bekasi Regency for three years, namely from 2017 to 2019, shows that the criteria are very effective, with an average achievement of 113%. The contribution rate of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency for three years, namely from 2017 to 2019, shows the criteria of being deficient with an average of 18%. For the simple regression analysis, the results show that land and building taxes have a positive effect on local revenue
Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory Muslim, Ahmad Bukhori; Dian Sulistyorini Wulandari
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8139

Abstract

This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing primary data collected through questionnaires, the study employed multiple linear regression tests conducted using SPSS Version 21 software to analyze and test hypotheses. The findings revealed that NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness all demonstrated a noteworthy and positive influence on the receipts of personal income tax
Factors Influencing E-Filing Usage Among Indonesian Taxpayers: A Technology Acceptance Model (TAM) Theory Approach Triwibowo, Edi; Dian Sulistyorini Wulandari; Leni Anggraini
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8140

Abstract

The research is designed to investigate the impact of perceived usefulness, tax understanding, social factors, and information technology readiness on the utilization of e-filing among individual taxpayers registered at KPP Pratama North Cikarang. The study's population comprises individual taxpayers registered at KPP Pratama North Cikarang, with a sample of 100 respondents selected through random sampling based on the Slovin formula. Employing a quantitative approach, the research gathered data by distributing questionnaires to taxpayers and employed multiple linear regression for data analysis. The findings indicate that perceived usefulness, tax understanding, social factors, and information technology readiness positively and significantly influence the adoption of e-filing. Collectively, these factors impact the use of e-filing by individual taxpayers registered at KPP Pratama North Cikarang
Determinants of Corporate Dividend Policy: A Factorial Analysis Purba, Jamian; Dian Sulistyorini Wulandari; Khansa Naelil Muna
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8141

Abstract

The Dividend Payout Ratio serves as a crucial determinant in deciding whether a company will distribute its end-of-year profits to shareholders through dividends or retain them to augment capital for future investments. This study focuses on assessing the impact of company size and profitability on the dividend policy of entities operating in the property, real estate, and building construction service sectors, as listed on the Indonesia Stock Exchange. The research, spanning a three-year period from 2018 to 2020, relies on secondary data, employing purposive sampling to select 24 out of 72 service companies based on the availability of complete financial reports. Utilizing multiple linear three reanalyses, the research reveals that company size does not significantly influence dividend policy, while liquidity positively correlates with dividend policy. Conversely, profitability shows no discernible effect on dividend policy. The study concludes that the liquidity ratio plays a pivotal role in shaping dividend policy. In contrast, factors like firm size and Return On Assets do not exert a significant impact on the Dividend Payout Ratio
The Determinants of Manufacturer Firm Value in the Indonesia Stock Exchange During Pandemic: Signalling Theory Perspective Yulianti, Vista; Dian Sulistyorini Wulandari; Yancy
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8142

Abstract

The importance of a company's value cannot be overstated as it directly correlates with the prosperity of shareholders. Elevated company value translates to increased shareholder wealth, primarily manifested through higher stock prices. This research endeavors to empirically assess the impact of liquidity, leverage, and profitability – independent variables – on firm value within the food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Employing a quantitative approach, secondary data from the official website (www.idx.co.id) was utilized, encompassing companies within this subsector. The research employed purposive sampling, selecting 28 companies from a total population of 84. Statistical Product and Service Solution (SPSS) version 23 facilitated data analysis using multiple linear regression. Findings revealed that liquidity (X1) exhibited a significance value of 0.511, surpassing the 0.05 significance level (0.511 > 0.05), with a negative t value of -0.663. This implies that liquidity (X1) does not exert a significant influence on firm value (Y). Likewise, leverage (X2) yielded a significance value of 0.326, exceeding the 0.05 level (0.326 > 0.05), accompanied by a positive t value of 0.993
BIMBINGAN TEKNIS DAN EDUKASI AKUNTANSI PENYUSUNAN LAPORAN KEUANGAN DAN PERPAJAKAN BAGI WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH Widayanti, Erlina; Dian Sulistyorini Wulandari; Lisa Kustina; Ilham Dwi Saputro
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 2 No 01 (2024): FEBRUARI 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Usaha Kecil dan Menengah (UMKM) merupakan bentuk usaha untuk menopang perekonomian negara. Kurangnya pemahaman tentang pembukuan akuntansi UMKM di Desa Gandasari, Kecamatan Cikarang Barat, Kabupaten Bekasi, serta sering berubahnya regulasi perpajakan menjadi salah satu sebab masyarakat menjadi enggan menghitung, membayar dan melaporkan penghasilannya. Pengabdian masyarakat ini dilakukan secara daring dengan 2 topik pembahasan yakni pembahasan akuntansi dan pajak. Dalam laporan menggambarkan semua transaksi dalam perusahaan tersebut, dibutuhkan pengetahuan menyusun sebuah laporan keuangan dan menghitung pajaknya. Sektor pajak menjadi pendapatan tertinggi diIndonesia. Metode sosialisasi akuntansi menerangkan bagaimana membukukan hasil usaha dan menghitung pajaknya sesuai dengan aturan perpajakan terbaru hal ini menjadikan masyarakat paham pentingnya laporan keuangan dan pajak bagi pengusaha. Pengabdian ini menjadi pengetahuan dasar terhadap bagaimana membukukan laporan UMKM di Desa Gandasari, Kecamatan Cikarang Barat, Kabupaten Bekasi dengan sesuai standar dan menghitung pajak nya.
Do Tax Incentives Moderate the Impact of Cash Flow and Sales Growth on Accounting Conservatism Erlina Widayanti Djatnicka; Dian Sulistyorini Wulandari; Nur Asti Amalia
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12081

Abstract

This research investigates the relationships between cash flow, sales growth, tax incentives, and accounting conservatism. The study reveals that cash flow significantly influences accounting conservatism, indicating that firms with higher cash flows tend to adopt less conservative accounting practices to seize growth opportunities. Additionally, strong sales growth is associated with reduced accounting conservatism, as companies aim to meet market expectations and present favorable financial results. However, the interaction between cash flow and tax incentives, as well as sales growth and tax incentives, does not significantly affect accounting conservatism. These findings suggest that firms prioritize immediate financial performance over tax strategies when making accounting decisions. The research highlights the need to explore further industry-specific factors, long-term effects, and the practical implementation of tax incentives. By addressing these aspects, future studies can provide deeper insights into how financial reporting practices evolve and inform better corporate governance and stakeholder communication. Overall, this research contributes to understanding the dynamics influencing accounting conservatism in a changing economic landscape
Does Firm Size Buffer Tax Aggressiveness? Examining Financial Distress and Capital Intensity Benny Oktaviano; Dian Sulistyorini Wulandari; Arthamivia Brilyana Rasidi
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12082

Abstract

This study investigates the relationships between financial distress, capital intensity, and tax aggressiveness, focusing on the moderating role of firm size. Utilizing a sample of property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023, the research employs quantitative methods to analyze the influence of financial distress and capital intensity on tax aggressiveness. The findings reveal that financial distress significantly increases tax aggressiveness, indicating that firms facing economic challenges are more likely to pursue aggressive tax strategies to enhance their cash flow. Additionally, capital intensity is positively associated with tax aggressiveness, as firms leverage their capital assets for potential tax benefits. However, the study finds that firm size does not significantly moderate the relationships between financial distress or capital intensity and tax aggressiveness, suggesting that the effects of these variables are consistent across different firm sizes. These results underscore the complex dynamics of corporate tax behavior and highlight the need for firms to carefully consider their tax strategies in the context of financial conditions and capital structure. The research contributes to a deeper understanding of tax aggressiveness in emerging markets and provides implications for corporate managers and policymakers regarding tax planning and regulation
Co-Authors Ade Priyani Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Christine Yuliyanti Tiurma Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Fedia Chairunnisa Fuadi, Agus Hurian Kamela Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Leni Anggraini Lisa Kustina Mainatul Khasanah Marina Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Asrori Muhammad Najamuddin Dwi Miharja Nandhito Kuslesmana Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Rustianah Rustianah Sabbarudin Salmiya Kartika Satinah Satinah Selfiani Shafa Amelia Putri Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti