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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Journal of Accounting and Investment Jurnal Mirai Management Jurnal Akuntansi dan Pajak EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Tax (JIATAX) Muria Jurnal Layanan Masyarakat JRABA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Academic Journal Perspective : Education, Language, and Literature JIPkM Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ardhi: Jurnal Pengabdian dalam Negri

Nurul Herawati

Universitas Trunojoyo Madura

Author-ID : 279887

Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

Published : 35 Documents Claim Missing Document

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The Mapping of Tax Compliance Research in Indonesia Risca Novita Sari; Nurul Herawati; Nur Farahah Mohd Pauzi
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122635

Purpose – This study aims to review the development of tax research, especially tax compliance in Indonesia for 22 years. Design/methodology/approach – The review is based on 129 tax compliance articles published in Indonesian accredited scientific journals Science and Technology Index (Sinta) 1 and 2 and/or A and B in 2001 – 2022. Tax compliance articles were selected with the keywords “tax compliance,” “tax non-compliance,” “tax compliance taxpayer," and "taxpayer compliance." Article mapping includes journal names, publication years, research methods, research variables, research data sources, and research tax subjects.Findings – This study found that the development of taxpayer compliance research tends to increase from year to year and most of all in 2019. Most of the publications of taxpayer compliance articles are in the journal Accounting Analysis Journal. Most of the taxpayer compliance articles use quantitative methods and primary data sources. Research with quantitative methods more often use variables of taxpayer compliance, quality of tax services, and tax sanctions. The most researched tax subject is the individual taxpayer.Originality/value – This study provides evidence of the development of tax compliance research in Indonesia in the field of accounting which has been published in national scientific journals accredited SINTA 1 and 2 and/or A and B for over two decades. It maps all tax compliance articles published in the SINTA 1 and 2 and/or A and B indexing portals without any restrictions related to the publication year. SINTA 1 and 2 and/or A and B were used in the review because the Science and Technology Index (SINTA) is a popular national portal as a reference in scientific research and has been accredited by ARJUNA (National Journal Accreditation). This current research furthers prior studies by using additional keywords for the article search. This study used three Indonesian keywords “kepatuhan pajak,” “ketidakpatuhan pajak,” “kepatuhan wajib pajak,” and on English keyword “taxpayer compliance” in the search.Research limitations/implications – The findings can be used as material for evaluating researchers’ performance in the field of tax accounting, especially on tax compliance. Findings also provide information regarding the tax compliance research trend in Indonesia and serves as a useful reference for further research, especially for research on related topic. In this research, the sensitivity of the keywords is the research limitation.

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING Moh Lutfi Saiful Arif; Robiatul Aulia; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Persepsi Mahasiswa Akuntansi tentang Praktik Creative Accounting. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi tentang praktik creative accounting ditinjau dari teori etika bisnis. Penelitian ini dilakukan dengan metode kualitatif deskriptif. Data diperoleh melalui wawancara dengan 5 mahasiswa akuntansi Fakultas Ekonomi Universitas Trunojoyo Madura sebagai informan kunci. Hasil wawancara tentang creative accounting kemudian dianalisis dengan teori etika bisnis. Hasil penelitian ini menunjukkan bahwa creative accounting tidak dapat diterima dari teori etika deontologi, teori etika utilitarianisme, dan teori etika egoisme etis. Mahasiswa juga menganggap bahwa creative accounting adalah perbuatan yang tidak etis.Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

MALPRAKTEK PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARAWAN PEMERINTAH Kiki Ratnafuri; Nurul Herawati
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract. Tax Collection and Cutting Malpractice by Government Chamberlain. This study aims to investigate the implementation and collection of tax cuts by the Government Chamberlain-as one of the potential sources of the increase in tax revenue. This study used descriptive qualitative approach. The object of research was the Government Chamberlain Education Department of Kabupaten Bangkalan. Tax regulations that were used to analyze in this study are tax regulations for that year. Data was obtained by unstructured interview, observation and documentation study. The results showed that the implementation of cuts and tax collections made by the Chamberlain at the Department of Education Bangkalan was still not optimal and did not comply with tax regulations.Abstrak. Malpraktek Pemotongan dan Pemungutan Pajak oleh Bendaharawan Pemerintah. Penelitian ini bertujuan untuk meneliti pelaksanaan pemotongan dan pemungutan pajak oleh Bendaharawan Pemerintah—sebagai salah satu sumber potensial dalam peningkatan penerimaan pajak. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Objek penelitiannya adalah Bendaharawan Pemerintah Dinas Pendidikan Kabupaten Bangkalan. Ketentuan perpajakan yang digunakan untuk menganalisis dalam penelitian ini adalah ketentuan perpajakan yang berlaku pada tahun tersebut. Sumber data yang digunakan adalah wawancara tidak terstruktur, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan pemotongan dan pemungutan pajak yang dilakukan oleh Bendaharawan pada Dinas Pendidikan Kabupaten Bangkalan masih belum optimal dan tidak sesuai dengan ketentuan perpajakan yang berlaku.

PEMUNGUTAN PAJAK AMERIKA PADA YOUTUBER INDONESIA BERDASARKAN PERATURAN U.S. INTERNAL REVENUE CODE CHAPTER 3 Nurul Lailia Khasanah; Nurul Herawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5788

The purpose of this study is to examine the implementation of income tax collection for Youtubers based on U.S. Regulations – Internal Revenue Code Chapter 3, explores the compliance of Indonesian Youtubers to pay taxes under U.S. Regulations, and reviews the readiness of Youtubers to pay income tax that applies in Indonesia with regulations that are almost the same as U.S. regulations. A qualitative method with a descriptive approach is used in this study. There were two Youtubers as informants. Youtuber informants are those who have become Youtube Program Partners (YPP) and have received American tax deductions. The results are that Google is obliged to collect tax data from all Youtubers who are outside the United States, regardless of whether Youtubers earn income from United States viewers or not. Tax deductions are done automatically, making Youtubers unable to avoid tax deductions given by America. In contrast to the tax deductions made by the American Government, some Indonesian Youtubers still do not understand or know the income tax that applies in Indonesia. In addition, several other Youtubers take advantage of the imperfect tax regulations in Indonesia, to commit tax evasion consciously.

Perkembangan Penelitian Corporate Social Responsibility dan Kinerja Perusahaan: Analisis Tinjauan Literatur Ghifari Robby Maulana; Saskya Widya Aqila; Wahyu Romadhoni Riawan; Rayhan Fachri Azhari Rachmadan; Nurul Herawati
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5652

Penelitian ini mengkaji perkembangan penelitian mengenai Corporate Social Responsibility (CSR) dan hubungan dengan kinerja perusahaan. Pengimplementasian CSR sudah bukan hal yang baru lagi dalam hubungan dengan kinerja perusahaan. Tujuan dari penelitian ini adalah untuk menegetahui konsep CSR dan hubunganya dengan kinerja perusahaan pada peneletian terdahulu. Penelitian ini dapat memberikan manfaat guna menambah pemahaman yang lebih komprehensif dalam mengembangakan pengimplementasian CSR agar dapat berpengaruh positif terhadap kinerja perusahaan. Untuk mencapai tujuan tersebut, penelitian ini mengkaji artikel yang dikumpulkan dari 32 jurnal akuntansi yang terindeks Sinta-2 dengan latar belakang pembahasan mengenai CSR dan kinerja perusahaan. Untuk menemukan artikel yang relevan studi ini mengevaluasi database jurnal akuntansi terindeks Sinta-2 dan Google Scholar. Penelitian ini berfokus pada temuan mengenai penelitaian mengenai CSR dan kinerja perusahaan bedasarkan teori yang berhubungan dengan CSR dan sudah dipetakan oleh peneliti. Peneliti berharap agar temuan yang didapatkan menjadi bahan pertimbangan dan evaluasi bagi perusahaan agar dapat mengefektifan penerapan CSR pada masyarakat. Penelitian ini juga dapat membantu peneliti selajutnya untuk melakukan peneltian menganai hubungan CSR dan kinerja perusahaan melalui data yang diperoleh.

Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Putri Rukmana Sari; Titiek Puji Astuti; Faiz Rahman Siddiq; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6830

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.

SUSTAINABLE TOURISM: EXPLORATION OF THE POTENTIAL FOR HALAL TOURISM RETRIBUTION ON THE NORTH COAST OF MADURA Nurul Herawati; Bambang Haryadi; Hanif Yusuf Seputro; syah, sultan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45188

This aim of study is to explore the potential for regional levy revenue derived from halal tourism on the north coast of Madura Island. The uniqueness of this research lies in taking the object of research (halal tourism) after the COVID-19 pandemic. Population is a halal tourist attraction located on the north coast of Pamekasan Regency and Sumenep Regency (Madura Island), namely Jumiang Beach, Lombang, E-Kasoghi, Talang Siring, and Slopeng. Data collection techniques using purposive sampling methods with time vulnerability during 2019 to 2022 which are processed using halal potential analysis methods and quantitative descriptive methods. The results showed that the potential revenue of the halal tourism sector of the Madura coastal coast is quite high, as seen from several destinations that are able to generate significant revenue. The high revenue potential on these beaches has implications for significant local native income opportunities or potential. This research contributes to the government's program in levying levies on halal tourism. This research also contributes to the application of economic theory, legal theory, political theory, interest theory, stakeholder theory, and sustainable development goals (SDGs) that support levy collection in the field of halal tourism.

PENGARUH PENERAPAN E-SAMSAT, TINGKAT EKONOMI, DAN BIRO JASA TERHADAP MOTIVASI MEMBAYAR PAJAK KENDARAAN BERMOTOR Prasetyo, Haris; Herawati, Nurul; Auliyah, Robiatul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6099

This research aims to examine the influence of implementing e-SAMSAT, economic level, and service bureau on motivation to pay motor vehicle tax during the COVID-19 pandemic. This research uses a sample of motor vehicle taxpayers in Jombang Regency, East Java Province. The number of respondents used was 107 motor vehicle taxpayers. The sampling method is simple random sampling. Data collection was carried out using a questionnaire method and processed using SPSS. The research methods used were pilot tests, descriptive statistical analysis, data quality tests, classical assumption tests, and multiple regression analysis. This research found that e-SAMSAT and economic level influenced motivation to pay motor vehicle tax during the COVID-19 pandemic. In contrast, service bureaus did not affect motivation to pay motor vehicle tax during the COVID-19 pandemic. The findings of this research imply that e-SAMSAT services can be an alternative in motivating taxpayer compliance in paying motor vehicle taxes. Therefore, it is necessary to intensify the socialization of e-SAMSAT services to motor vehicle taxpayers. The research implication related to economic-level findings is that the government needs to provide tax incentives to taxpayers if there is a problem of global economic difficulties, such as during COVID-19.

PENELITIAN PAJAK DAERAH: STUDI BIBLIOGRAFI 27 TAHUN Erfandi, Moh.; Lastanti, Nadila; Aniyah, Shofinatul; Wati, Nova Dwi Medya; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i2.6620

This research examines tax research, with the theme of regional taxes as an indicator of the development of tax science in Indonesia. Regional taxes are managed by provinces and districts/cities. Regional taxes are a contribution to regional original income, where regional taxes influence government administration activities and regional buildings. This research uses a sample of 194 articles published in SINTA 1 and 2 accredited journals. This research classifies them based on research topics and methods. The observation period used is 1997 – 2023. The research results show that the most researched topic is economics. Regional tax research is dominated by a quantitative paradigm. This research also found that 1997 was the first year that regional tax articles were published in SINTA 1 and 2 accredited journals. The implication of this research is to provide insight into the development of regional tax research in Indonesia over a period of 27 years and contribute to the accounting literature for understanding aspects of taxation. Apart from that, regional tax research is still open to further research using a qualitative paradigm and research topics that are still rarely researched.

PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN: DAMPAK MODERASI DEWAN KOMISARIS Titiek Puji Astuti; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5595

This study aimes to analyze how tax planning affects the firm value and the moderating effect of the board of commissioners on firm value. The study has the population regristered companies in Indonesia Stock Exhange in 2011-2016. The sampling technique uses purposive sampling method. The total observed data is 678 consist of 113 companies during six years observation. Data processing used regression analysis panel data by using software Eviews.The measurement of tax planning using (25%-ETR)*PBT. The result shows that tax planning has negative effect toward firm value and the moderating of the board of commissioners has effect on firm value Keywords : tax planning, firm value, the board of commissioners .

Co-Authors Achdiar Redi Setiawan Achdiar Redy Setiawan Alya Zulfajriani Ana Sofia Aniyah, Shofinatul Aprillia Dwi Utami Bambang Haryadi Bandi Bandi, Bandi Bandi, Bandi Doddy Setiawan Emi Rahmawati Erawati, Turini Erfandi, Moh. Faiz Rahman Siddiq Faridah Inayati Faridatul Makhfudloh Ghifari Robby Maulana Hanif Yusuf Seputro Harjito, Yunus Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kiki Ratnafuri Kiki Ratnafuri Lastanti, Nadila Lyna Latifah Maharani, Syafrina Devi Martana Arrazaqu Arestanti, Martana Arrazaqu Moh Lutfi Saiful Arif Moh Lutfi Saiful Arif Natali, Mas Ayu Desvinta Nur Farahah Mohd Pauzi Nurul Lailia Khasanah Prasetyo, Haris Putri Anugrah Rahayu Putri Rukmana Sari Rahmat Zuhdi Rahmat Zuhdi Rahmawati Rahmawati Rayhan Fachri Azhari Rachmadan Rina Lindayanti Risca Novita Sari Rita Yuliana Rivanti, Nabilla Riza Sofia Nova Sari Riza Sofia Nova Sari Robiatul Aulia Robiatul Aulia Robiatul Auliyah Robiatul Auliyah Sari, Putri Rukmana Saskya Widya Aqila Siddiq, Faiz Rahman Siti Anisa Asyfari Sudarwati Sudarwati Sukma Fiftyasari Syah, Sultan Thera Arena Titiek Puji Astuti Triswanti Triswanti Virizky Agustin Rambe Wahyu Romadhoni Riawan Wanda Latipah Wati, Nova Dwi Medya Widi Hariyanti Wulandari, Anis

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