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PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL) Siti Ratna Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.

Pengaruh Pengetahuan Pajak Terhadap Motivasi Dan Dampaknya Terhadap Minat Berkarir Mahasiswa Di Bidang Pajak (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Perpajakan Program Sarjana Terapan Universitas Pamulang) Siti Asmonah; Siti Ratna Sari Dewi; Danang Choirul Umam
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.v5i2.2993

This study aims to analyze the influence of tax knowledge on motivation (both internal and external) and its impact on students’ interest in pursuing a career in taxation. The research subjects were seventh- and eighth-semester students of the Applied Bachelor Program in Tax Accounting at Pamulang University who had completed taxation courses. A total of 90 respondents were selected using purposive sampling with specific criteria. This study employed a quantitative approach, and data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) through SmartPLS 3.0 software. The results indicate that tax knowledge does not directly influence career interest but has a significant effect on both internal and external motivation. Furthermore, external motivation significantly influences career interest, whereas internal motivation does not. Mediation analysis reveals that external motivation significantly mediates the relationship between tax knowledge and career interest, while internal motivation does not show a meaningful mediating effect. These findings highlight the importance of external support in bridging the influence of tax knowledge on students’ tendencies to pursue careers in the taxation field.

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

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.

The Influence of Economic Motivation, Tax Knowledge, and Academic Support on Students' Career Intention to Become Tax Consultants: Evidence From The Tax Accounting Study Program at Universitas Pamulang Ngatimin Ngatimin; Danang Choirul Umam; Siti Ratna Sari Dewi
Jurnal Ilmiah Multidisiplin Vol. 5 No. 04 (2026): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v5i04.2924

This study investigates the influence of economic motivation, tax knowledge, and academic support on students' career intention to become tax consultants among students of the Tax Accounting Study Program at Universitas Pamulang. A quantitative research design with an associative approach was employed using survey data collected from 99 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS, following validity, reliability, and classical assumption tests. The findings reveal that economic motivation and tax knowledge have positive and significant effects on students' career intention to become tax consultants, whereas academic support does not significantly influence career intention. Among the independent variables, tax knowledge is identified as the strongest predictor, indicating that professional competence plays a more decisive role than institutional support in shaping students' career choices. Simultaneously, the three independent variables significantly explain students' career intention, with the regression model accounting for 60.9% of the variance. These findings contribute to taxation education by emphasizing the importance of competency development and career-oriented learning in preparing future tax professionals.

Examining the Influence of Profitability and the ASEAN Corporate Governance Scorecard on Tax Avoidance in Indonesian Banking Companies Adelia Haryanto Putri; Siti Ratna Sari Dewi
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1688

This study investigates the effect of profitability and the ASEAN Corporate Governance Scorecard (ACGS) on tax avoidance, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Profitability is proxied by Return on Assets (ROA), ACGS represents good corporate governance practices, and tax avoidance is measured using the Effective Tax Rate (ETR). The study employs secondary data obtained from annual financial reports, selected through purposive sampling, and analyzed using multiple linear regression with EViews 12. The results reveal that profitability has a significant negative effect on tax avoidance (p < 0.05), indicating that more profitable firms tend to minimize their tax burden through avoidance practices. Meanwhile, the ASEAN Corporate Governance Scorecard (ACGS) shows a positive but insignificant effect (p > 0.05), suggesting that the implementation of corporate governance has not yet effectively mitigated tax avoidance behavior. Simultaneously, profitability and ACGS significantly influence tax avoidance, with an adjusted R² of 12.1%, meaning other factors beyond these variables also play a role. These findings reinforce the relevance of Agency Theory and Positive Accounting Theory, confirming that managerial incentives and governance mechanisms shape firms’ tax decisions. Practically, this study highlights the need for regulators to strengthen governance enforcement and for companies to improve transparency to enhance compliance and reduce aggressive tax practices.

Impact of Local Tax Revenue and Regional Levies on Local Own Source Revenue in Banten Province (2019–2023) Arafatur Rasyid; Siti Ratna Sari Dewi
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1689

This study investigates the influence of local tax revenue and regional levies on local own-source revenue (PAD) in Banten Province during the 2019–2023 period. The objective is to determine whether these fiscal components, individually and collectively, strengthen the capacity of local governments to achieve greater financial independence. A quantitative research approach was applied using secondary data obtained from the official regional budget realization reports. Multiple linear regression analysis, supported by classical assumption tests, was conducted to examine the partial and simultaneous effects of the variables. The results reveal that local tax revenue has a positive and significant effect on local own-source revenue (p < 0.001), while regional levies have a positive but insignificant effect (p = 0.972). Simultaneously, both variables exert a significant joint influence on regional fiscal performance, explaining 63.5% of the variation in PAD (R² = 0.635). These findings support the principles of Fiscal Federalism Theory, which emphasize the role of fiscal decentralization in enhancing local revenue capacity. Practically, the results suggest that optimizing tax collection efficiency and reforming regional levy structures are essential strategies for improving fiscal independence and promoting sustainable regional development in Banten Province.

Tax Avoidance, Tax Risk, and Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector Alivia Putri; Siti Ratna Sari Dewi
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1704

This study examines the influence of tax avoidance and tax risk on firm value among companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach and panel data regression analysis, the research observes 16 firms (80 firm-year observations) selected through purposive sampling based on data completeness and consistent profitability. The findings show that tax avoidance and tax risk jointly exert a significant effect on firm value, confirming that corporate tax behavior plays a critical role in shaping investor perception and market valuation. In partial testing, tax avoidance has a significant positive impact on firm value, indicating that efficient tax strategies are perceived as value-enhancing when aligned with managerial prudence and compliance. Conversely, tax risk does not exhibit a statistically significant effect, suggesting that the market does not fully penalize fiscal uncertainty when disclosure and governance mechanisms are adequate. These results imply that firms must balance tax efficiency with transparency to maintain investor confidence and sustainable performance. The study contributes to the literature on corporate governance, taxation, and financial policy by providing empirical evidence on how tax-related decisions influence firm value within an emerging market context.

The Influence of Local Taxes and Regional Retributions on Local Own-Source Revenue in East Nusa Tenggara Province, Indonesia Kristina Yanuaria M Luan; Siti Ratna Sari Dewi
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1705

This study examines the influence of local taxes and regional retributions on the optimization of local own-source revenue in East Nusa Tenggara Province. Using a quantitative approach with panel data regression, the research analyzes fiscal performance across regencies and municipalities during 2019–2023. The results reveal that local taxes have a significant positive impact on strengthening regional fiscal capacity, while regional retributions also contribute positively, although with less consistency due to administrative and collection challenges. These findings emphasize the crucial role of transparent tax governance, efficient collection systems, and equitable fiscal policies in enhancing financial independence at the local level. Theoretically, this study reinforces regional autonomy and development-from-below perspectives, highlighting how local fiscal instruments drive sustainable regional development. Practically, the study provides insights for policymakers to improve tax administration and optimize retribution potential. However, the research is limited to fiscal variables and secondary data; future studies are encouraged to incorporate governance, institutional, and socio-economic factors to provide a more comprehensive understanding of regional revenue optimization.

Analysis of Transfer Pricing Policy Disclosure: Case Study of PT. Mandom Indonesia Tbk for the 2020–2024 Period Agung Rizky Nugroho; Siti Ratna Sari Dewi
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1707

This study analyzes the disclosure of transfer pricing policies in the financial statements of PT Mandom Indonesia Tbk for the period 2020–2024 and evaluates their compliance with PSAK No. 7 and Indonesian tax regulations, particularly the transition from PMK 213/PMK.03/2016 to PMK 172/PMK.03/2023. Using a qualitative descriptive approach with a case study method, the research relies on secondary data obtained from annual financial statements and local transfer pricing documentation. The findings reveal that PT Mandom Indonesia Tbk consistently complies with formal disclosure requirements, presenting information on related parties, transaction types, amounts, and ending balances in line with PSAK No. 7. However, a substantive compliance gap remains evident, as the transfer pricing methods (e.g., CUP or TNMM) are not explicitly disclosed in the Notes to the Financial Statements (CaLK), thereby limiting transparency as required under PMK 172/PMK.03/2023. Furthermore, the Country-by-Country Report (CbCR) is not yet publicly available, and inconsistencies persist between financial statement disclosures and local documentation. Consequently, PTMI’s compliance appears administrative rather than substantive, as it has not fully satisfied the arm’s length principle and the economic justification emphasized in PMK 172/PMK.03/2023. The study contributes to accounting and taxation literature by offering a framework for improving transfer pricing disclosures that balance formal compliance with substantive transparency, thereby enhancing governance credibility and stakeholder confidence.

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