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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Media Akuntansi Perpajakan Journal of Innovative and Creativity Multidisciplinary Indonesian Center Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Linawati Linawati
Universitas Pamulang
Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peran Fintech terhadap Inklusi Keuangan pada UMKM Tangerang Selatan Marini Marini; Linawati Linawati; Rezi Eka Putra
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v5i2.y2020.p91-104

Abstract

The development of information technology which is supported by the rapid use of the internet has created several fintech that will make it easier for people to get digital financial services. The Financial Services Authority stated that the increase in national financial inclusion could be triggered by one factor, namely increased access to the use of fintech. The purpose of this study aimed to determine the role of fintech on financial inclusion in MSMEs in South Tangerang. The population in this study are MSMEs in South Tangerang with a sample of 487 informants. Researchers used primary data in the form of questionnaires that were distributed online and offline. The convenience sampling method is used in data collection in this type of quantitative research. Linear regression was used as an analytical technique. This study concluded that fintech has a positive effect on financial inclusion by 9%. ABSTRAKPerkembangan teknologi informasi yang didukung dengan pesatnya penggunaan internet memunculkan beberapa fintech yang akan mempermudah masyarakat untuk mendapatkan layanan keuangan secara digital. Otoritas Jasa Keuangan menyatakan bahwa peningkatan inklusi keuangan nasional dapat dipicu oleh salah satu faktor yaitu peningkatan akses dalam penggunaan fintech. Tujuan penelitian ini adalah untuk mengetahui peran fintech terhadap inklusi keuangan pada UMKM se Tangerang Selatan. Populasi dalam penelitian ini adalah pelaku UMKM di wilayah Tangerang Selatan dengan sampel sebanyak 487 informan. Peneliti menggunakan data primer berupa kuesioner yang disebar secara online dan offline. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode convenience sampling dalam pengumpulan data. Riset ini menggunakan regresi linier untuk menganalisis data. Penelitian ini menghasilkan kesimpulan bahwa fintech memiliki pengaruh yang positif terhadap inklusi keuangan sebesar 9%.
PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015) Linawati Linawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.867 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p678-703

Abstract

Abstract The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 42 Manufacturing Companiesfrom 2011-2015. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 21. The result of this research explained that the leverage negative significant affect on earning persistence, cash flow positive significant affect on earning persistence,and accrual has not negative affect onearning persistence.While the test resulted from Multipled Regresion Analysis methode showed that corporate governance is not moderation the effect of leverage, cahsflow, and accrual to earning persistence.                                                                                                                         Keywords: earning persistence, leverage, cash flow, accrual corporate governance
Pengaruh Transfer Pricing , Thin Capitalization, Dan Political Connection Terhadap Tingkat Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Ika Rizkiyani; Erliana Erliana; Linawati Linawati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2899

Abstract

This study aims to: 1) Examine and analyze the effect of Transfer Pricing on tax aggressiveness, 2) Analyze the effect of Thin Capitalization on tax aggressiveness, 3) Evaluate the effect of Political Connection on tax aggressiveness, and 4) Assess the simultaneous effect of Transfer Pricing , Thin Capitalization, and Political Connection on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research uses a quantitative approach with panel data regression using the Fixed Effect Model (FEM) and purposive sampling technique, with a total of 100 observations from annual financial reports of energy companies. The results show that: 1) Transfer Pricing has a significant effect on tax aggressiveness (p=0.0370), 2) Thin Capitalization also has a significant effect on tax aggressiveness (p=0.0007), 3) Political Connection does not have a significant effect on tax aggressiveness (p=0.4048), and 4) simultaneously, the three independent variables have a significant effect on tax aggressiveness (F-statistic = 15.416 (p=0.0000). The Adjusted R² value of 0.762 indicates that the model is able to explain 76.2% of the variation in tax aggressiveness, indicating a strong explanatory power of the model based on the variables included. Furthermore, the normality test results show that the residuals are normally distributed, as indicated by the Jarque-Bera value of 1.594 with a probability of 0.4506 (> 0.05).
Pengaruh Tarif Pajak Pertambahan Nilai Dan Literasi Pajak Terhadap Perilaku Komsumtif Pada Generasi Z Muhammad Faiq Irfansyah; Linawati Linawati; Erliana Erliana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3472

Abstract

This study aims to examine the influence of value-added tax rates and tax literacy on consumptive behavior in generation Z. This study uses primary data by distributing questionnaires to 100 students of the Applied Bachelor of Tax Accounting Study Program at Pamulang University. The research sample was determined using the purposive sampling method. The data analysis techniques used were descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests assisted by using IBM SPSS statistical 30 software. The results of this study show that (1) the value-added tax rate partially affects the consumptive behavior in the generation of 0.001 with a t calculation of 3.316. (2) Tax literacy has a profound effect on consumptive behavior in generation Z of 0.001 with a t calculation of 6.021. (3) Value-added tax rate and tax literacy simultaneously affect the consumptive behavior of generation Z by 0.001 with an F calculation of 55.438.
Pengaruh Samsat Keliling Dan E-Samsat Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor: (Studi Kasus Pada Wajib Pajak di Samsat Kota Tangerang) Aas Astriyah; Erliana Erliana; Linawati Linawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3574

Abstract

This study aims to: 1) Examine and analyze the effect of Mobile Samsat services on the quality of motor vehicle tax services, 2) Analyze the effect of E-Samsat services on the quality of motor vehicle tax services, and 3) Evaluate the simultaneous effect of Mobile Samsat and E-Samsat services on the quality of motor vehicle tax services in Tangerang City. This research uses a quantitative approach with a survey method. The population consists of motor vehicle taxpayers in Tangerang City, and the sample of 100 respondents is determined using the Lemeshow formula. Data are collected through a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS version 29. The results show that: 1) Mobile Samsat has a positive and significant effect on service quality (p < 0.05), 2) E-Samsat has a positive and significant effect on service quality (p < 0.05), and 3) simultaneously, both independent variables significantly affect service quality (F-statistic p = 0.000). The Adjusted R² value indicates that the model explains a substantial portion of the variation in service quality. These findings suggest that improving the infrastructure of Mobile Samsat and optimizing E-Samsat operations can enhance accessibility, satisfaction, and taxpayer compliance in Tangerang City.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Agresivitas Pajak dengan Financial Distress Sebagai Variabel Moderasi Yussi Dwi Luthfiah; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9533

Abstract

This study aims to examine the effect of capital intensity, sales growth, and institutional ownership on tax aggressiveness with financial distress as a moderating variable. This research employs a quantitative approach using purposive sampling on property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results indicate that capital intensity and institutional ownership do not affect tax aggressiveness, while sales growth affects tax aggressiveness. In addition, financial distress is able to moderate the effect of capital intensity on tax aggressiveness, sales growth on tax aggressiveness, and institutional ownership on tax aggressiveness. Therefore, companies need to consider financial conditions and tax policies to reduce the potential for tax aggressiveness. 
PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK Ngatimin Ngatimin; Linawati Linawati; Siti Ratna Sari Dewi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 3 (2024): Vol. 1 No. 3 Edisi Juli 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i3.149

Abstract

Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.  
Pengaruh Literasi Akuntansi, Literasi Pajak, Pengalaman Usaha Terhadap Kualitas Pencatatan Keuangan UMKM Zaqiyah Oktapia; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9635

Abstract

This study aims to examine the influence of accounting literacy, tax literacy, and business experience on the quality of financial record-keeping among Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta. A quantitative approach was employed using questionnaire data collected from 142 MSME owners selected through purposive sampling and determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 30. The results indicate that accounting literacy, tax literacy, and business experience have a positive and significant effect on the quality of financial record-keeping. MSME owners with better accounting and tax knowledge, as well as greater business experience, tend to maintain higher-quality financial records. These findings imply the importance of enhancing accounting and taxation literacy programs and strengthening business management capabilities among MSME owners to improve financial record-keeping practices and support sustainable business development.
Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Lingkungan Sosial sebagai Variabel Moderasi Malinda Chidi Pratama; Linawati Linawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 7 No. 1 (2026): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/atj6hm35

Abstract

Penelitian ini bertujuan menganalisis pengaruh sosialisasi perpajakan, pelayanan fiskus, dansanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan lingkungan sosial sebagai variabel moderasi pada KPP Pratama Tigaraksa. Penelitian menggunakan metode kuantitatif melalui survei terhadap 100 Wajib Pajak Orang Pribadi yang dipilih denganteknik purposive sampling. Data dianalisis menggunakan regresi linear berganda danModerated Regression Analysis (MRA) dengan bantuan SPSS versi 31. Hasil penelitianmenunjukkan bahwa sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakanberpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. NilaiAdjusted R² sebesar 0,771 menunjukkan bahwa model mampu menjelaskan 77,1% variasikepatuhan wajib pajak. Namun, lingkungan sosial tidak mampu memoderasi hubunganantara ketiga variabel tersebut dengan kepatuhan wajib pajak. Temuan ini menunjukkanpentingnya optimalisasi sosialisasi perpajakan, kualitas pelayanan fiskus, dan penerapansanksi perpajakan dalam meningkatkan kepatuhan wajib pajak. 
Determinan Kepatuhan Pelaporan SPT Tahunan Wajib PajakOrang Pribadi: Peran Persepsi Keadilan, Tax Morale, danDigitalisasi Layanan Pajak Putri Alya; Linawati Linawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 7 No. 1 (2026): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/qxyexw78

Abstract

Kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi(WPOP) merupakan salah satu faktor penting dalam mendukung optimalisasi penerimaanpajak negara. Meskipun pemerintah telah melakukan berbagai reformasi administrasiperpajakan, tingkat kepatuhan pelaporan SPT masih menghadapi berbagai tantangan.Penelitian ini bertujuan untuk menganalisis pengaruh persepsi keadilan, tax morale, dandigitalisasi layanan pajak terhadap kepatuhan pelaporan SPT Tahunan Wajib Pajak OrangPribadi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melaluipenyebaran kuesioner kepada WPOP karyawan di Jakarta Selatan yang dipilih menggunakanteknik purposive sampling. Data dianalisis menggunakan regresi linear berganda denganbantuan IBM SPSS Statistics versi 30. Hasil penelitian menunjukkan bahwa persepsi keadilan,tax morale, dan digitalisasi layanan pajak berpengaruh terhadap kepatuhan pelaporan SPTTahunan WPOP. Di antara ketiga variabel tersebut, tax morale merupakan faktor yangmemiliki pengaruh paling dominan terhadap kepatuhan wajib pajak. Temuan inimengindikasikan bahwa peningkatan kepatuhan pelaporan SPT tidak hanya dipengaruhi olehaspek teknis melalui digitalisasi layanan perpajakan, tetapi juga oleh persepsi wajib pajakterhadap keadilan sistem perpajakan serta kesadaran moral dalam memenuhi kewajibanperpajakan. Penelitian ini memberikan kontribusi terhadap pengembangan literatur kepatuhanperpajakan dengan mengintegrasikan faktor psikologis dan teknologi dalam menjelaskanperilaku kepatuhan wajib pajak pada era transformasi digital perpajakan. 
Co-Authors Aas Astriyah Erliana Ika Rizkiyani Malinda Chidi Pratama Marini Marini Muhamad Azharudin Muhammad Faiq Irfansyah NGATIMIN NGATIMIN Putri Alya Rezi Eka Putra Siti Ratna Sari Dewi Yussi Dwi Luthfiah Yusuf Yusuf Zaqiyah Oktapia