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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL MES Management Journal

Dewi Kusuma Wardani

Universitas Sarjanawiyata Tamansiswa Yogjakarta

Author-ID : 2768988

Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 8 Documents Claim Missing Document

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Articles

Pengaruh Corporate Social Responsibility terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Variabel Moderasi Dewi Kusuma Wardani; Ayu Pratiwi Wijayanti
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 3 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to determine the effect of corporate social responsibility on tax aggressiveness with firm size as moderation. The research method used is quantitative methods and secondary data using annual financial reports. The sample of this research is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The results of this study indicate that corporate social responsibility has a positive effect on tax aggressiveness. Company size cannot moderate corporate social responsibility with tax aggressiveness. The conclusion of this study is that companies that disclose high CSR will have higher tax aggressiveness, because companies will attract public sympathy by disclosing broad CSR, to cover up the company's bad image with tax avoidance that has been carried out by the company. The existence of a large company size cannot affect the level of CSR disclosure. This is because large companies are not guaranteed to disclose broad CSR, where investors do not only look at how big the company is but also look at it from a financial perspective. Keywords: Corporate Social Responsibility, Tax Aggressiveness and Company Size

Pengaruh Ukuran Perusahaan terhadap Restatement Laporan Keuangan dengan Corporate Governance sebagai Variabel Moderasi Dewi Kusuma Wardani; Roswita Rivernal Oba
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

The purpose of this study is the influence of corporate finance on the restatement of reports with corporate governance as a moderating variable. This study uses the population of manufacturing companies in 2016-2020 which are listed on the IDX. Sampling is based on the non-probability sampling method with a targeted sampling technique. This research uses logistic regression analysis technique. The results of this study found that firm size had no effect on restatement of financial statements and corporate governance could not weaken the positive effect of firm size on restatement of financial statements.

Pengaruh Pemahaman Perpajakan terhadap Niat Melakukan Kecurangan oleh Calon Wajib Pajak Dewi Kusuma Wardani; Atika Lestari
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to determine the effect of understanding taxation on the intention to commit fraud by prospective taxpayers. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents at the Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that understanding taxation has a positive effect on the intention to commit fraud by prospective taxpayers. The results of this study are expected to be useful and useful for students of the University of Sarjanawiyata Tamansiswa as prospective taxpayers in the future. This study found that the understanding of taxation has a positive effect on the intention to commit fraud by prospective taxpayers. So that the understanding of taxation obtained in college has not been able to increase student awareness not to commit fraud. Therefore, it is hoped that the teaching of taxation will be improved so that in the future it can be implied and it is necessary to consider the factor of understanding taxation when making tax payments so that it can pass tax-abiding prospective taxpayers. Keywords: understanding of taxation, intention to commit fraud by prospective taxpayers.

Pengaruh Biaya Pendidikan, Motivasi Sosial, dan Motivasi terhadap Pilihan Berkarir Bidang Perpajakan Tarsisius Angkasa Antas; Dewi Kusuma Wardani; Anita Primastiwi
MES Management Journal Vol. 1 No. 1 (2022): MES Management Journal
Publisher : MES Bogor

This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: Perception of Educational Costs, Social Motivation, Career Motivation, Career Choices in the Field of Taxation, Interest in Following Tax Brevet

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement

The Effect of Taxpayer Awareness on Intention to Pay Taxes Dewi Kusuma Wardani; Ayu Indra Wati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 3 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to examine the Analysis of Taxpayer Awareness, Tax to Pay Taxes. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents at the Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampling in this study using a convenience sampling technique. This study provides results that taxpayer awareness affects the intention to pay taxes.

Pengaruh Pengetahuan Perpajakan Terhadap Minat Mengikuti Brevet Pajak Dewi Kusuma Wardani; Fira Yunia
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to test whether knowledge of taxationaffect the interest of accounting students to take tax brevet. This study uses quantitative descriptions and primary data by obtaining data from respondents using a questionnaire. The number of samples in this study were 84 respondents. The sample was distributed to 84 respondents of accounting students, Faculty of Economics, University Sarjanawiyata Tamansiswa Yogyakarta. Sampling in this study used the snowball sampling method to obtain data according to the sample. This study found that taxation knowledge had a positive effect on student interest in taking tax brevet

Niat Patuh Relawan Pajak dan Memahami Ajaran Tri Nga Dewi Kusuma Wardani; Andini Devi Wulandari
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.2830

The purpose of this study is to determine if students' intentions to comply with tax laws are influenced by their participation as tax volunteers and comprehension of nga. The descriptive, quantitative method is used in this study. Google Form-linked questionnaires were distributed for data collection. Students in Yogyakarta who had participated in the tax volunteer program and those who had not participated in the program were the samples used in this study. There were 111 respondents in total. In this study, convenience sampling, a non-probable sampling method, was used for sampling. A multiple linear regression model was used for the data analysis. The findings demonstrated that tri-nga comprehension influenced tax compliance intentions and student participation as tax volunteers had a positive effect on tax compliance intentions. Then, at that point, according to the consequences of the coefficient of assurance (R2) of 0.713 or 71.3% it tends to be reasoned that understudy supports in becoming assessment volunteers and comprehension of tri nga influences charge consistency aims by 71.3% while the excess 28.7% is affected or made sense of by different variables not involved with this model.

Co-Authors Andini Devi Wulandari Anita Primastiwi Atika Lestari Ayu Indra Wati Ayu Pratiwi Wijayanti Fira Yunia Luthfia Dita Nistiana Lu’lu’ul Mas’adah Roswita Rivernal Oba Sri Ayem Tarsisius angkasa antas

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