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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Cendekia Ilmiah
Mahwiyah Mahwiyah
Universitas Pamulang
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN Mahwiyah Mahwiyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.713 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p740-763

Abstract

AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method
Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah Pada Jawara (Jaringan Wirausaha) Bojongsari Erliana Erliana; Mahwiyah Mahwiyah
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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

Abstract

Good and correct financial records should be implemented by active MSMEs. The purpose of this activity is to provide partners with an understanding of the importance of transparent and accountable business financial management, provide knowledge regarding proper financial management in accordance with Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) and assist MSMEs in preparing their business financial reports in accordance with SAK Generally accepted EMKM. This activity was carried out by the Bojongsari Depok Entrepreneurial Network (JAWARA). The activity method uses lecture and discussion techniques. The results obtained are that most of the administrators and owners of the MSME Entrepreneurial Network (JAWARA) are willing to keep records in an accountable manner. However, they hope that there will be in-depth and intense technical assistance, so that the preparation of the financial reports that will be carried out later is in accordance with the generally accepted SAK EMKM.
Program Pengungkapan Sukarela Terhadap Tax Ratio dan Kepatuhan Sukarela Wajib Pajak Mahwiyah Mahwiyah; Mochamad Aditia Rachmawan; Yuliandi Akbar; Sunarto Sunarto; Suripto Suripto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5350

Abstract

The Voluntary Disclosure Program (PPS) allows taxpayers to voluntarily disclose unreported tax obligations for PPH payments based on their assets. The research method used is qualitative, with data collected from several Primary Tax Service Offices in Tangerang by distributing questionnaires with questions related to voluntary disclosure, the tax ratio, and taxpayer compliance to a number of respondents. The results show that voluntary disclosure has a positive and significant effect on the tax ratio, as indicated by the analysis results. Similarly, voluntary disclosure also has a positive and significant impact on taxpayer compliance. The panel data regression analysis reveals that voluntary disclosure influences both the tax ratio and taxpayer compliance, with the analysis results supporting this conclusion. Overall, the voluntary disclosure program positively and significantly affects both the tax ratio and taxpayer compliance.
Di Balik Kinerja Pegawai: Peran Tersembunyi Kepemimpinan dan Budaya Organisasi Andi Sopandi; Warman Warman; Mahwiyah Mahwiyah
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/5xqxwd19

Abstract

This study aims to examine the role of leadership and organizational culture in shaping employee performance at PT Prima Jaya Makmur using a quantitative associative approach. The population consists of 375 employees, including doctors, midwives, nurses, and non-medical staff, with a sample of 128 respondents determined through proportional random sampling using the Slovin formula. Data analysis techniques include instrument testing (validity and reliability) and multiple linear regression analysis. The findings indicate that leadership contributes to improving employee performance through the ability to provide clear direction, foster effective communication, and demonstrate exemplary behavior. Meanwhile, organizational culture plays a more dominant role in shaping work behavior, as the values and norms embedded within the organization encourage consistency, discipline, and employee commitment. Collectively, leadership and organizational culture create a synergy that strengthens employee performance more optimally.
Pengaruh Beban Pajak, Aset Takberwujud, dan Kepemilikan Asing terhadap Indikasi Praktik Transfer Pricing pada Perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2023 Zaid Al Amin; Ganefo Sudirman; Mahwiyah Mahwiyah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 01 (2026): April: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i01.2674

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Beban Pajak, Aset TakBerwujud, dan Kepemilikan Asing terhadap Indikasi Praktik Transfer Pricing pada perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2023. Dengan menggunakan pendekatan kuantitatif dan analisis regresi linier berganda, hasil penelitian menunjukkan bahwa Beban Pajak dan Kepemilikan Asing berpengaruh negatif dan signifikan terhadap indikasi praktik transfer pricing. Temuan ini mengindikasikan bahwa perusahaan dengan beban pajak yang tinggi atau proporsi kepemilikan asing yang besar cenderung lebih patuh dan tidak melakukan praktik transfer pricing, kemungkinan karena standar kepatuhan dan tata kelola yang lebih ketat. Sebaliknya, Aset TakBerwujud tidak berpengaruh signifikan, yang menunjukkan bahwa aset takberwujud seperti merek dagang, paten, atau lisensi tidak memainkan peran penting dalam pengambilan keputusan transfer pricing di sektor ini. Studi ini juga menegaskan bahwa ketiga variabel tersebut secara simultan berpengaruh signifikan terhadap praktik transfer pricing. Hasil ini menyoroti pentingnya faktor internal perusahaan dan karakteristik sektoral dalam memengaruhi perilaku perpajakan. Penelitian ini memberikan kontribusi pada literatur transfer pricing dengan menekankan pentingnya konteks industri dan regulasi dalam strategi pajak perusahaan.
Co-Authors Andi Sopandi Erliana Ganefo Sudirman Mochamad Aditia Rachmawan Sunarto Sunarto Suripto Suripto Warman Warman Yuliandi Akbar Zaid Al Amin