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All Journal Journal of Accounting and Investment Measurement : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Khazanah Intelektual Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Literasi Akuntansi Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Master: Jurnal Manajemen dan Bisnis Terapan Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Erlinda Nur Khasanah
Politeknik YKPN
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PEMBELIAN PUPUK SUBSIDI TAHUN 2022 PADA PT PERUSAHAAN PERDAGANGAN INDONESIA CABANG YOGYAKARTA Khasanah, Erlinda Nur; Sriniyati, Sriniyati; Susanti, Tia Ayu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6953

Abstract

The aim of this research is to analyze the suitability of calculations and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch, based on Undang-Undang No. 36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. This research was conducted using a descriptive research approach and quantitative secondary data sources. The results of the analysis showed that the calculation and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch has been carried out in accordance with Undang- Undang No.36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. The rate used is 1.5% (one and a half percent) of the purchase price excluding VAT and is not final. Meanwhile, reporting by the treasurer/collector is carried out no later than 14 days after the tax period ends.
Analisis Peran Perangkat Desa dan Determinan Partisipasi Masyarakat dalam Pembayaran PBB-P2 di Desa Wonoboyo Kabupaten Temanggung Nafisa Amalia Putri; Erlinda Nur Khasanah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4259

Abstract

Rural and Urban Land and Building Tax (PBB-P2) is a very important source of regional income. PBB-P2 payments have a role in supporting infrastructure development, improving community welfare, and financing social programs in the village. The purpose of this study was to examine the role of village officials and determinants of community participation in PBB-P2 payments in Wonoboyo Village, Temanggung Regency. Research method uses a qualitative descriptive approach through interviews. Interviews were conducted in January and February 2025 with village officials as parties who play a role in the socialization and management of PBB-P2 and taxpayers (local communities). The data obtained from the interviews were selected, summarized and focused on aspects relevant to the study, then presented in the form of narratives. The results of the study show that village officials have a very large role in collecting PBB-P2 in Wonoboyo Village. The determinants of tax sanctions have not been fully effective in increasing community compliance in paying PBB-P2. In addition, the level of taxpayer understanding of PBB-P2 in Wonoboyo Village varies widely. Most taxpayers are aware of their obligation to pay taxes, but do not understand in detail the purpose and benefits.
Pengaruh Pajak Pertambahan Nilai dan Pajak Penghasilan Badan Terhadap Harga Saham LQ45 yang Terdaftar di Bursa Efek Indonesia Khasanah, Erlinda Nur; Aulya, Azna Rizka
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5155

Abstract

Dalam beberapa tahun terakhir, pemerintah Indonesia terus melakukan reformasi perpajakan guna meningkatkan penerimaan negara, salah satunya melalui penyesuaian tarif Pajak Pertambahan Nilai (PPN) dan optimalisasi Pajak Penghasilan (PPh) Badan. Kebijakan ini tentu berdampak tidak hanya pada kondisi fiskal negara, tetapi juga pada dunia usaha.Investor cenderung merespons berbagai kebijakan fiskal, termasuk perubahan dalam tarif PPN dan PPh Badan, sebagai salah satu faktor dalam pengambilan keputusan investasi. Hal ini dapat memengaruhi harga saham di pasar modal, termasuk saham-saham LQ45 yang biasanya menjadi acuan investor. Tujuan penelitian ini adalah untuk menguji pengaruh PPN dan PPh Badan terhadap harga saham LQ45 yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini adalah penelitian kuantitatif dengan data sekunder yang diperoleh melalui media elektronik yang diperoleh dari www.idx.co.id. Pengujian dalam penelitian ini menggunakan analisis regresi linear berganda. Alat analisis yang digunakan yaitu SPSS versi 26. Hasil penelitian menunjukkan bahwa PPN berpengaruh positif signifikan terhadap harga saham. Sementara itu, PPh Badan berpengaruh negatif signifikan terhadap harga saham. emuan ini mengindikasikan bahwa PPN memberikan sinyal positif bagi investor karena dipandang mampu memperkuat penerimaan negara dan mendukung pembiayaan pembangunan, sementara PPh Badan memberikan sinyal negatif karena menekan laba bersih perusahaan sehingga menurunkan prospek return bagi pemegang saham. Hasil penelitian ini konsisten dengan teori sinyal (signaling theory), di mana setiap informasi fiskal maupun keuangan dipersepsikan pasar sebagai sinyal dalam pengambilan keputusan investasi. Penelitian memberikan implikasi bagi pemerintah untuk dapat mempertimbangkan hasil penelitian ini sebagai bahan evaluasi dalam merumuskan kebijakan pajak agar tetap pro-investasi dan tidak menimbulkan distorsi terhadap stabilitas pasar modal. 
Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Khasanah, Erlinda Nur; Sriniyati, Sriniyati
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.
Analisis Peran Sektor Pertanian Terhadap Pertumbuhan Ekonomi Di Kabupaten Gunungkidul Daerah Istimewa Yogyakarta Erlinda Nur Khasanah; Nusron Habibur Rohman
Jurnal Khazanah Intelektual Vol. 8 No. 2 (2024): Khazanah Intelektual
Publisher : Brida Provinsi Jambi

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Abstract

The flourishing land makes Indonesia to be an agricultural country. Majority of the population in Indonesia works in the agricultural sector. This sector is one of the sectors that supports the country's economy. One of the areas in the Special Region of Yogyakarta (DIY) Province that has quite large agricultural potential is Gunungkidul Regency. This research aimed to analyze the agriculture sector role in economic growth in Gunungkidul Regency. This research method used data analysis techniques consisting of the Klassen Typology Method and Location Quotient analysis. Based on the results of the Klassen Typology Method analysis, the agricultural sector in Gunungkidul Regency is in quadrant 2, namely the advanced but emphasized sector. Meanwhile, the results of the Typology Method analysis show the agricultural sector as one of the sectors in Gunungkidul Regency with a base or source of growth. This means that it was able to meet agricultural needs for its own region and the excess can be sold to other regions.
Efektivitas Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah: Bukti Empiris Kabupaten Bantul Riska Yuanita Indriyani; Erlinda Nur Khasanah
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.294

Abstract

Purpose: This study aims to examine the impact of local taxes, including Land and Building Tax for Rural and Urban Areas (PBB-P2), Duty on the Acquisition of Land and Building Rights (BPHTB), and Groundwater Tax (Ground Water Tax/PAT) on Local Own-Source Revenue (PAD).Method: This study uses a quantitative approach with secondary data in the form of PBB, BPHTB, PAT, and PAD revenue realization data for the 2020-2023 period. The total sample consisted of 48 samples. The research hypothesis was tested through multiple regression analysis using SPSS 26.Finding: The results show that PBB-P2, BPHTB, and PAT have a positive and significant impact on Bantul Regency's PAD.Novelty: There are still inconsistencies in the results of previous research, which indicate that there are research discrepancies that require further study, especially in the context of regions with different economic characteristics and tax potential.
Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 13 No. 1 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

Abstract

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.
Co-Authors Aulya, Azna Rizka Evi Grediani Fauzi Rifqi Aldiyanto Florentina Cindy Finishtya Luqman Indrayanto Mahfud Sholihin Nafisa Amalia Putri Nusron Habibur Rohman Riska Yuanita Indriyani Sriniyati Susanti, Tia Ayu Wia Rizqi Amalia