Article Per Year (5 Year)
p-Index From 2021 - 2026
3.625
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen Bisnis Krisnadwipayana Aktiva : Jurnal Akuntansi dan Investasi JURNAL LENTERA BISNIS Jurnal E-Bis: Ekonomi Bisnis JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) EKONOMIKA45 Trilogi Accounting & Business Research Jurnal Pengabdian Masyarakat Bangsa e-Jurnal Apresiasi Ekonomi Adpebi Science Series SENMEA Jurnal Pengabdian Masyarakat Mentari
Farina, Khoirina
Universitas Trilogi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN PEKERJAAN BEBAS Sandria, Ahmad Maulana; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1642

Abstract

The study aimed to investigate and analyze how much influence tax knowledge, self-assessment system, application of e-filing, and tax sanctions have on taxpayer compliance of independent workers. The approach used in this research is the quantitative method.  Individual taxpayers who carry out independent work at PT BRI Life Insurance, KS Tubun branch as the research population. used as the sampling method used was purposive sampling. The number of selected samples was 72 respondents. The results of this study indicate that taxpayer compliance is influenced by the tax sanction variable.Keywords: Tax Knowledge; Self Assessment System; E-Filling; Tax Sanctions
PENGARUH RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA BANK PEMERINTAH DAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosyida, Ade Septia; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1763

Abstract

This research aims to examine the effect of Return On Assets (ROA), Leiveriage, and Company Size on Tax Avoiidance. This study uses a sample of banking companies, namely: Government and Conventional Banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. With the sample used in this research consisting of 20 banks. The analysis methods used are 1. Descriptive Statistical Analysis, 2. Panel Data Regression, 3. Classical Assumption Test, 3. Hypothesis Testing. The hypothesis tests used are: Multiple Linear Regression Test, Determination Coefficient Test, Simultaneous Significance Test (F Statistical Test), Individual Parameter Significance Test (t Statistical Test). The results showed that partially only Return On Assets (ROA) has a negative and significant effect on Tax Avoidance which is proxied by ETR. While Leverage and Company Size have no effect on Tax Avoidance.  The results of the F test show that Return On Assets (ROA), Leverage, and Company Size together have an effect on Tax Avoidance.Keywords: ETR; Tax Avoidance; Return On Assets (ROA); Leverage; Company Size.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI DEPOK TOWN SQUARE Maulana, Ivandi; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2191

Abstract

This study aims to analyze the factors that influence the compliance of MSME taxpayers at Depok Town Square. The analysis method used in this research is Partial Least Squares (PLS) with the help of SmartPLS software. The research sample consisted of 96 respondents who were MSME actors. The variables studied include tax knowledge, tax sanctions, tax socialization, and service quality from the tax authority. Data were collected through distributing questionnaires to respondents. The results of the analysis show that the four variables have a significant effect on MSME taxpayer compliance. These findings provide important insights for tax authorities in formulating appropriate policies and strategies to increase the level of tax compliance, especially in the MSME sector.Keywords: Tax Knowledge; Tax Sanctions;Tax Socialization; Taxpayer Compliance
Peningkatan Kapasitas Pelaku Usaha Mikro dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kelurahan Galur Jakarta Pusat Farina, Khoirina; Sariana, Nina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 10 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i10.95

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas dan keterampilan pelaku usaha mikro dalam menyusun laporan keuangan yang sesuai dengan standar yang berlaku. Kegiatan ini dilaksanakan menggunakan metode ceramah dan diskusi interaktif guna memperdalam pemahaman peserta. Metode ceramah memungkinkan narasumber untuk menyampaikan informasi secara terstruktur, jelas, dan efisien kepada audiens dalam waktu yang terbatas, sehingga peserta dapat memahami konsep-konsep dasar yang diperlukan untuk menyusun laporan keuangan. Di sisi lain, Metode diskusi memungkinkan peserta untuk berpartisipasi aktif dalam pembelajaran, saling berbagi ide dan pengalaman, serta memperluas pemahaman mereka mengenai topik yang dibahas.Berdasarkan pelaksanaan kegiatan ini, peserta menunjukkan antusiasme yang tinggi dan keinginan besar untuk meningkatkan kapasitas mereka dalam pengelolaan keuangan usaha. Melalui program ini, diharapkan pelaku usaha, khususnya yang bergerak di skala mikro, dapat lebih menyadari pentingnya pencatatan dan pelaporan keuangan yang akurat dan teratur, sebagai dasar untuk pengelolaan usaha yang lebih baik. Program workshop ini bertujuan agar pelaku usaha mikro dapat lebih percaya diri dalam menggunakan laporan keuangan sebagai alat untuk merencanakan pertumbuhan usaha mereka di masa depan.
Pengaruh Penerapan Sistem E-Filling, Pengetahuan, Sosialisasi, Kesadaran, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pekerja Bebas Muhamad Mahfud; Khoirina Farina
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4541

Abstract

Tax Compliance is a submissive or obedience attitude where the taxplayer has to fulfill all the tax right and obligations. The purpose of this research is to verify the factor that affect taxplayer compliance using the e-filing system, knowledge, socialization, awareness and tax sanctions on the compliance of freelance taxpayers. Data collection method in this research is by using a questionnaire. The population in this research is freelance taxpayers. The sampling method in this study used convience sampling and obtained as many as 71 respondents that fit the criteria. This study uses PLS SEM with the SmartPLS version 4.0 application for data analysis. The results of this research show that the implementation of the e-filing system, knowledge, socialization, awareness and tax sanctions have a positive and significant effect on taxpayer compliance as freelancers.
Peningkatan Wawasan Inovasi dan Kewirausahaan untuk Mendorong Kemandirian Ekonomi Masyarakat Desa Cogreg, Parung, Bogor Abdulah, Zed; Sungkawa, Asep Imam Sujoni; Farina, Khoirina
Jurnal Pengabdian Masyarakat Mentari Vol. 2 No. 3 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v2i3.169

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan sebagai bentuk dukungan terhadap program pemerintah dalam pengembangan desa wisata berbasis potensi lokal dan pemberdayaan ekonomi masyarakat. Tujuan kegiatan ini adalah meningkatkan wawasan dan pemahaman masyarakat Desa Cogreg, Kecamatan Parung, Kabupaten Bogor, tentang pentingnya inovasi dan kewirausahaan dalam mengembangkan usaha mikro agar lebih mandiri, kreatif, dan berkelanjutan.Pelaksanaan kegiatan dilakukan melalui  metode ceramah dan diskusi interaktif. Hasil kegiatan menunjukkan tingginya antusiasme peserta yang aktif berdiskusi dan berbagi pengalaman usaha. Peserta mampu mengidentifikasi peluang inovasi serta merumuskan ide-ide baru untuk meningkatkan nilai tambah produk. Evaluasi kegiatan menunjukkan bahwa materi yang disampaikan relevan dan aplikatif terhadap kebutuhan pelaku usaha mikro. Kegiatan ini juga menghasilkan rencana tindak lanjut berupa pendampingan berkelanjutan bagi pelaku usaha dalam menerapkan inovasi secara nyata. Secara keseluruhan, kegiatan PKM ini berhasil meningkatkan kapasitas masyarakat dalam berinovasi dan berwirausaha, serta diharapkan dapat memperkuat daya saing ekonomi lokal dan mendukung terwujudnya desa wisata yang kreatif, mandiri, dan berkelanjutan
PENGARUH PRIVASI, KEAMANAN, KEPERCAYAAN, DAN PENGALAMAN TERHADAP NIAT UNTUK BERTRANSAKSI SECARA ONLINE Farina, Khoirina
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to examine the influence of privacy, security, trust, and experience on the intention to transact online. Data were obtained from questionnaires that contains a list of questions given to 65 students of S2 in Jakarta. This study uses Structural Equation Model (SEM). The results of this study that (1) Indicators of security, trust and privacy have negative significant influence to perceptions of risk, (2) trust and perceptions of risk have positive significant influence to attitudes, (3) attitudes, risk perception and experience of using internet have positive significant influence to the intention to transaction online. (4) subjective norms have negative and no significant. (5) controls the behavior of the negative and no significant influence on the intention. The result is expected to increase the knowledge and are expected to contribute in the development of e-business systems
Co-Authors Abdulah, Zed Achmad Junaedi , MM. Efendri Evi Anggraeni Fiqi Andreansyah Hani Chairani Heni Pujiastuti Husnul Khotimah Jeremy, Jeremy Maulana, Ivandi Muhamad Mahfud Muhammad Rizki Muyassaroh nina sariana Opti, Sri Rachmawati, Nurul Aisyah Rosyida, Ade Septia Sahara, Meliana Sandria, Ahmad Maulana Sungkawa, Asep Imam Sujoni Tina Setyaningsih Ulfiah Aryani Sarmanto Winta Winta