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All Journal Media Riset Akuntansi JAM : Jurnal Aplikasi Manajemen SALAM: Jurnal Sosial dan Budaya Syar-i Infestasi Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JRB-Jurnal Riset Bisnis Jurnal Samudra Ekonomi dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Akuntansi & Perpajakan Jayakarta The Indonesian Journal of Accounting Research Ekspresi dan Persepsi : Jurnal Ilmu Komunikasi Journal of Social Science Jurnal Syntax Transformation Indonesian Journal of Society Engagement (IJSE) Perspektif Akuntansi Prosiding Konferensi Nasional PKM-CSR JURNAL ABDIKARYASAKTI Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal of Economics and Social Sciences Eduvest - Journal of Universal Studies Journal of Social Science Veteran Economics, Management & Accounting Review
Ni Putu Eka Widiastuti
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta
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Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America Putriningtyas, Indira; Widiastuti, Ni Putu Eka; Sjam, Juska Meidy Enyke
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.09

Abstract

This research aims to examine the influence of Environmental, Social, and Governance Disclosure, Capital Structure, and Managerial Ownership on Financial Performance, with Good Corporate Governance as a moderating variable. The research focuses on Indonesian and American mining companies listed on the Indonesian Stock Exchange and the New York Stock Exchange. The number of samples in this research was 250 mining companies in Indonesia and 75 mining companies in America. The research employs purposive sampling method to select the sample. The results show that Environmental, Social, and Governance Disclosure negatively affects financial performance in both Indonesia and America, indicating that higher levels of Environmental, Social, and Governance Disclosure are associated with lower financial performance. Capital structure, as measured in Debt to Asset Ratio, has a negative influence on Financial Performance both in Indonesia and America, implying that greater reliance on debt is linked to poorer financial performance. Managerial Ownership exhibits a positive influence on financial performance in both Indonesia and America, suggesting that higher levels of managerial ownership are associated with better financial performance. In Indonesia, Good Corporate Governance as a moderation strengthens the influence of Environmental, Social, and Governance Disclosure on financial performance. However, in America, Good Corporate Governance does not have a similar strengthening influence. Good Corporate Governance as a moderation also strengthens the influence of Capital Structure on financial performance in Indonesia, but not in America. Good Corporate Governance as a moderation does not enhance the influence of Managerial Ownership on financial performance in both Indonesia and America.
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Ronika, Zakila Cahya; Hidayah, Dini Fatihatul; Febriansyah, Ari; Yunus, Sultan Maulana; Saifuljihad, Ihsan; Widiastuti, Ni Putu Eka
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
Efektivitas Pengendalian Internal Pemungutan Pajak Reklame Pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading Josua Rolamdo; Ni Putu Eka Widiastuti; Ayunita Ajengtiyas Saputri Mashuri
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i07.364

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur pemungutan pajak dalam mendukung upaya pengendalian internal yang baik pada UPPPD Kelapa Gading. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan pendekatan etnometodelogi guna mengeksplorasi mengenai pemahaman dari para aktor atas keterlibatan langsung dalam proses pemungutan pajak reklame dengan menggunakan paradigma interpretif. Fokus penelitian ini meliputi sistem dan prosedur pemungutan pajak reklame, unsur-unsur pengendalian internal, komponen pengendalian internal. Data penelitian berupa data primer yang diperoleh melalui wawancara, observasi dan dokumentasi. Sedangkan data sekunder berupa tujuan dan realisasi penerimaan pajak iklan, berbagai peraturan daerah maupun peraturan gubernur. Hasil penelitian ini menunjukkan bahwa pengendalian intern UPPPD Kelapa Gading pemungutan pajak reklame efektif. Penggunaan sistem informasi manajemen reklame dapat membantu pegawai dalam memantau dan mengetahui wajib pajak yang masih menunggak pajak. Namun masih terdapat beberapa komponen pengendalian yang kurang maksimal.
The Impact of Independence, Audit Experience, Competence and Red Flags on Auditors, Fraud Detection Ability Sahara, Ulfa; Widiastuti, Ni Putu Eka
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1153

Abstract

This study aims to examine the influence of independence, audit experience, competence, and red flags on auditors’ ability to detect fraud. Data were collected through the distribution of questionnaires to auditors working at Public Accounting Firms across Indonesia. The respondents consisted of auditors currently employed in these firms. The findings reveal that independence, audit experience, and red flags do not have a significant impact on auditors’ ability to detect fraud. However, the study demonstrates that competence significantly influences auditors’ effectiveness in detecting fraudulent activities.
Peningkatan Kemampuan Memahami Self-Assessment Pajak Penghasilan via Coretax: UMKM Desa Wisata Curug, Kabupaten Bogor Ni Putu Eka Widiastuti; Diana Frederica; Kenny Fernando; Tutty Nuryati
Indonesian Journal of Society Engagement Vol. 6 No. 3: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i3.268

Abstract

The development of tourism villages aims to encourage MSMEs as part of the creative economy ecosystem, yet financial management awareness and tax compliance among MSME owners remain low. This Community Service (PkM) activity aims to enhance the self-assessment capability for Income Tax (PPh) via the Coretax system for MSME owners in Curug Tourism Village, Bogor Regency. The implementation methods included counseling, discussions, and continuous mentoring for 15 business owners. Evaluation results via pre-tests and post-tests showed an increase in participants' understanding of MSME final tax rates and e-SPT functions, although technical administrative aspects still require intensive socialization. Most participants were women (87%) with a secondary education background, highlighting the importance of simple and applicable educational approaches. This activity successfully shifted participants' perceptions, showing that tax is a responsibility supported by government incentives rather than a burden. It is concluded that digital tax literacy can be improved through sustainable mentoring models to build voluntary compliance among tourism village MSMEs. Abstrak Pengembangan desa wisata bertujuan mendorong UMKM sebagai bagian ekosistem ekonomi kreatif, namun kesadaran pengelolaan keuangan dan kepatuhan pajak pelaku UMKM masih rendah. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kemampuan self-assessment Pajak Penghasilan (PPh) melalui sistem Coretax bagi pelaku UMKM di Desa Wisata Curug, Kabupaten Bogor. Metode pelaksanaan meliputi penyuluhan, diskusi, dan pendampingan berkelanjutan terhadap 15 pelaku usaha. Hasil evaluasi melalui pre-test dan post-test menunjukkan adanya peningkatan pemahaman peserta mengenai tarif pajak final UMKM dan fungsi e-SPT, meskipun aspek administratif teknis seperti prosedur pembayaran masih memerlukan sosialisasi intensif. Mayoritas peserta adalah perempuan (87%) dengan latar belakang pendidikan menengah, yang menunjukkan pentingnya pendekatan edukasi sederhana dan aplikatif. Kegiatan ini berhasil mengubah persepsi peserta bahwa pajak bukanlah beban, melainkan tanggung jawab yang didukung kebijakan insentif pemerintah. Disimpulkan bahwa literasi perpajakan digital dapat ditingkatkan melalui model pendampingan berkelanjutan untuk membangun kepatuhan sukarela pelaku UMKM desa wisata. Kata Kunci: penilaian diri; pajak penghasilan; coretax; umkm; desa wisata
Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi Ni Putu Eka Widiastuti; Wiwi Idawati; Indah Masri; Susilawati Susilawati; Tutty Nuryati; Uswatun Khasanah; Saprudin Saprudin; Randy Kuswanto; Muhammad Adrian Muluk; Budi Kurniawan
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.178

Abstract

This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.
Pengelolaan Aset Tidak Berwujud dalam Keberlanjutan Ekowisata Masyarakat Pesisir: Studi Ekowisata Kabupaten Bekasi Widiastuti, Ni Putu Eka; Kusumajanti, Kusumajanti; Nashir, Asep Kamaluddin
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.19168

Abstract

Studi ini berupaya menganalisis pengelolaan aset tidak berwujud community investment dalam keberlanjutan ekowisata masyarakat pesisir Kabupaten Bekasi, Jawa Barat. Studi ini menggunakan metode kualitatif dengan pendekatan studi kasus ekowisata Sunge Jingkem. Pengumpulan data dilakukan melalui wawancara tidak terstruktur terhadap 7 aktor kunci, observasi lapangan yang mendalam di lokasi ekowisata, dan Focus Group Discussion terhadap 12 orang penggiat ekowisata. Studi ini menemukan bahwa community investment yang didominasi oleh kelompok pemuda penggiat wisata merupakan aset tidak berwujud utama dalam keberlanjutan Ekowisata Sunge Jingkem. Implementasi konsep CIDBER (Community Investment for The Development of Bekasi Regency) dalam pengelolaan ekowisata masyarakat pesisir Kabupaten Bekasi mampu meningkatkan pembangunan ekowisata dan mempertahankan keberlanjutannya melalui harmonisasi perilaku manusia (three parties: pemerintah, masyarakat, dan wisatawan). Studi ini memberikan kebaruan pada ilmu akuntansi keperilakuan, yaitu menggunakan informasi harmonisasi three parties dalam mewujudkan konsep akuntansi ekowisata berkelanjutan, baik dari segi ekonomi, sosial dan lingkungan.
MENUJU EFISIENSI PAJAK PERUSAHAAN MELALUI PERAN KONSULTAN PAJAK Anggie Wiyana; Shallsa Billa Elhusza; Fadya Wulan Tedjasukmana; Muhammad Zidan Rosyid; Sophia Mardiyah; Ni Putu Eka Widiastuti
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6085

Abstract

This research aims to determine the role and strategy of tax management by tax consultants in saving company tax burdens. This research is qualitative research with data collection methods through interviews and documentation. The research results reveal that tax management has four functions, namely tax planning, tax organizing, tax actuating, and tax controlling as a strategy for maximizing the efficiency of the tax burden. Analysis of the accounting method that will be determined is one of the considerations for tax consultants because it will give rise to different tax efficiencies, and changes in regulations in Indonesia are a challenge for tax consultants to always adapt in preparing tax planning. Tax efficiency can be said to be successful when the company succeeds in incurring the minimum possible costs for corporate income tax owed but with maximum compliance with tax regulations. Keywords: efficiency of corporate tax burden; the role of a tax consultant; tax management;   ABSTRAK Perusahaan sebagai objek pajak bertolak belakang dengan pemerintah dalam kepentingan pembayaran pajak sehingga berupaya untuk memaksimalkan peran manajemen perpajakan untuk mengefisiensikan beban pajak. Tujuan dilakukan penelitian ini adalah mengetahui peran dan strategi manajemen perpajakan oleh konsultan pajak dalam melakukan penghematan beban pajak perusahaan. Penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data melalui wawancara serta dokumentasi. Hasil penelitian mengungkapkan bahwa manajemen perpajakan memiliki empat fungsi, yakni di antaranya tax planning, tax organizing, tax actuating, dan tax controlling sebagai strategi dalam memaksimalkan efisiensi beban pajak. Analisis terhadap metode akuntansi yang akan ditetapkan menjadi salah satu pertimbangan bagi konsultan pajak sebab akan memunculkan efisiensi pajak yang berbeda, serta perubahan regulasi di Indonesia menjadi tantangan bagi konsultan pajak untuk selalu beradaptasi dalam menyusun tax planning. Efisiensi perpajakan dapat dikatakan berhasil ketika perusahaan berhasil mengeluarkan cost seminimal mungkin untuk PPh Badan terutang namun dengan kepatuhan yang maksimal terhadap peraturan perpajakan. Kata kunci: manajemen perpajakan; efisiensi beban pajak perusahaan; peran konsultan pajak
PERENCANAAN PAJAK PENGHASILAN PASAL 29 PADA PERUSAHAAN PELAYARAN Muhammad Ridwan; Atira Syakira; Carissa Angelique Febryan; Zahra Azizah; Meiwindriya Mutya Gading; Ni Putu Eka Widiastuti
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6100

Abstract

The purpose of this study is to provide an overview of the application of tax management at PT. XYZ as a shipping company and know the effectiveness of this strategy. The object of this research is Article 29 Income Tax which is the remainder of the Income Tax Payable in the tax year or in other words accrued income tax. Income Tax Article 29 occurs if the tax payable for a tax year is greater than the tax credit, then the tax deficit payable must be paid before the annual notification letter is submitted. The PPh credit includes PPh Articles 21, 22, 23, 24 and 25 on the legal basis of Law no. 36 of 2008. This study uses a qualitative descriptive analysis method, namely by collecting data through literature studies and interviews. Keywords: PPH 29; Shipping Company; Tax Planning   Abstrak Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan manajemen pajak pada PT. XYZ sebagai perusahaan pelayaran serta mengetahui keefektifan dari strategi tersebut. Objek penelitian ini adalah Pajak Penghasilan Pasal 29 yang merupakan sisa dari PPh Terutang dalam tahun pajak atau dengan kata lain pajak penghasilan yang masih harus dibayar. Pajak Penghasilan Pasal 29 terjadi jika pajak yang terutang untuk suatu tahun pajak lebih besar dari kredit pajak, maka defisit pajak yang terutang harus dilunasi sebelum surat pemberitahuan tahunan disampaikan. Kredit PPh meliputi PPh Pasal 21, 22, 23, 24 dan 25 dengan dasar hukum UU No. 36 Tahun 2008. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan mengumpulkan data melalui studi literatur dan wawancara. Kata kunci: PPH 29,; Perencanaan Pajak; Perusahaan Pelayaran
Co-Authors Agustine Dwianika Alfian Suradiansyah Alfida Aziz Ananda, Asri Dwi Anggie Wiyana Ari Febriansyah Arwaly Haifa Salsabila Asep Kamaluddin Nashir Atira Syakira Ayunita Ajengtiyas Saputri Mashuri Budi Kurniawan Budi Kurniawan Burhanudin Yusuf Ramadhan Carissa Angelique Febryan CARMEL MEIDEN Diana Frederica Diana Frederica Dianwicaksih Arieftiara Dinda Oktaviyanti Dini Fatihatul Hidayah Eka Ermawati Elsa Chusniah Erna Hernawati Erna Hernawati, Erna Esther Dwitia Eva Herianti Fadya Wulan Tedjasukmana Febriansyah, Ari Fernando, Kenny Hidayah, Dini Fatihatul Ihsan Saifuljihad Indah Masri Josua Rolamdo Jubaedah Nawir Kamaluddin Nashir, Asep Karina Cornelia Kenny Fernando Kusumajanti Lina Said Magdalena, Febriani Cristina Susianti Mahendro Sumardjo Mahendro Sumardjo, Mahendro Manalu, Novita Yenni Boang Marundha, Amor Masripah Meiden, Carmel Meiwindriya Mutya Gading Moeljadi Moeljadi, Moeljadi Muhammad Adrian Muluk Muhammad Ridwan Muhammad Zidan Rosyid Mulyantini, Sri Navis, Maolan Wildan Nita Rosadiya Putriningtyas, Indira Rahmasari Fahria Randy Kuswanto Ronika, Zakila Cahya Sahara, Ulfa Saifuljihad, Ihsan Salsabila, Arwaly Haifa Saprudin Saprudin Saprudin Saprudin Satria Yudhia Wijaya Senja Nuansari Shallsa Billa Elhusza SITI MARYAM Sjam, Juska Meidy Enyke Sophia Mardiyah Sultan Maulana Yunus Susilawati Susilawati Tutty Nuryati Tutty Nuryati Uswatun Khasanah Wiwi Idawati Wiwik Ari Sandi Wulandary, Ike Yeni Ekowati Yuli Dias Pratama Yunus, Sultan Maulana Zahra Azizah Zakila Cahya Ronika