Article Per Year (5 Year)
p-Index From 2021 - 2026
2.374
P-Index
This Author published in this journals
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 Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Tax (JIATAX) Best Journal (Biology Education, Sains and Technology) Muria Jurnal Layanan Masyarakat JRABA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) JIPkM Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Nurul Herawati
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Mechanical Engineering Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.712 KB) | DOI: 10.18202/jamal.2012.12.7176

Abstract

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.
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

Abstract

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

Abstract

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

Abstract

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): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

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

Abstract

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): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

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

Abstract

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

Abstract

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 .
TUJUH BELAS TAHUN PENELITIAN AKUNTANSI SYARIAH DI INDONESIA: BIBLIOGRAFI Rivanti, Nabilla; Natali, Mas Ayu Desvinta; Maharani, Syafrina Devi; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7357

Abstract

This study maps the development of 210 sharia accounting studies in Indonesia published in nationally accredited journals SINTA 1 and 2 for the period 2008-2024. This study uses the field charting method. The classification of sharia accounting topics is divided into 10, namely 1) Sharia institutions, 2) Accounting information system design, 3) Accounting information processing, 4) Standard setting, 5) Organizational sociology, 6) Islamic ethics and accounting, 7) Education, 8) auditing, 9) Historical/categorical/future research, and 10) Sharia accounting concepts. The research methods are classified into 3. Topic mapping found that the dominant topics in sharia accounting research are sharia institutions, sharia accounting concepts, and organizational sociology. On the other hand, sharia accounting topics that are still rarely studied are auditing and education. Mapping of research methods used in sharia accounting research found that sharia accounting research methods are dominated by qualitative methods (51.4%) and quantitative methods (48.1%). Mixed methods are still rarely used in sharia accounting research over the past 17 years. The novelty of this research is the focus of mapping topics and research methods on sharia accounting articles published in accredited national journals and provides an overview of future opportunities for sharia accounting research in Indonesia.
Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Herawati, Nurul; Bandi, Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.13012

Abstract

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research.ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Sari, Putri Rukmana; Astuti, Titiek Puji; Siddiq, Faiz Rahman; Herawati, Nurul
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

Abstract

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.
Co-Authors Achdiar Redi Setiawan Achdiar Redy Setiawan Alang, Ermi Lilianda Ana Sofia Aniyah, Shofinatul Aprillia Dwi Utami Bambang Haryadi Bandi Bandi, Bandi Bandi, Bandi Doddy Setiawan Emi Rahmawati Erfandi, Moh. Faiz Rahman Siddiq Faridah Inayati Faridatul Makhfudloh Ghifari Robby Maulana Hanif Yusuf Seputro Harjito, Yunus Imam Agus Faisol Khasanah, Nurul Lailia 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 Prasetyo, Haris Putri Rukmana Sari Rahmat Zuhdi Rahmat Zuhdi Rahmawati Rahmawati Rayhan Fachri Azhari Rachmadan Ria Fazelita Br. Gultom 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 SIHOMBING, JULIANA SION Sudarwati Sudarwati Syah, Sultan Thera Arena Titiek Puji Astuti Wahyu Romadhoni Riawan Wati, Nova Dwi Medya Widi Hariyanti Wulandari, Anis