Article Per Year (5 Year)
p-Index From 2021 - 2026
6.101
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL VISIKES Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika Proceeding SENDI_U Global Review of Islamic Economics and Business AKUNTANSI DEWANTARA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Bina Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdidas Unram Journal of Community Service (UJCS) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Indonesia (Japendi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Juli Ratnawati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Governance and Tax Strategies: The Role of Firm Size in Affecting Tax Aggressiveness among Sharia-Listed Firms Ratnawati, Juli; Hernawati, Retno Indah; Andika, Arditya Dian
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-04

Abstract

This study investigates how corporate governance mechanisms influence tax aggressiveness in sharia-compliant firms listed on the Jakarta Islamic Index (JII), while examining the moderating role of firm size. Using a census sampling approach covering all JII-listed companies from 2022 to 2024, the research analyzes 90 firm-year observations. Multiple regression and moderated regression analyses test the direct and interaction effects of institutional ownership, independent commissioners, and audit committees on tax aggressiveness. The findings reveal that while institutional ownership does not significantly affect tax aggressiveness, the presence of independent commissioners and effective audit committees significantly reduces it. Firm size does not moderate these relationships, indicating that robust governance practices remain essential regardless of organizational scale. Importantly, this study integrates Islamic ethical principles such as justice (Ê¿adl), trustworthiness (amanah), accountability (hisbah), and the pursuit of public welfare (maslahah) to highlight the ethical dimensions of tax compliance in sharia-compliant firms. The results underscore the need for governance frameworks that not only meet regulatory requirements but also align with Islamic moral obligations, promoting transparency, fairness, and responsible corporate behavior.
Pentingkah Peran Relawan Pajak dalam Mempengaruhi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi? Yusrifa Satriani Atmi Mustakim; Juli Ratnawati; Purwantoro, Purwantoro
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6456

Abstract

This study aims to examine the influence of the role of tax volunteers, tax socialization activities, and taxpayer awareness on the compliance of individual taxpayers. The sample consists of 100 individual taxpayers registered at the Semarang Tengah Tax Office, selected using a random sampling method. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that the role of tax volunteers, tax socialization, and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. These findings suggest that the presence of tax volunteers, effective tax socialization, and a high level of taxpayer awareness contribute to improved compliance among individual taxpayers. This study supports the Theory of Planned Behavior, which emphasizes the role of awareness as a form of perceived behavioral control. An individual’s behavior is influenced by the level of awareness and intention they possess. Future research is encouraged to include and examine additional variables that may affect taxpayer compliance.
LITERASI KEUANGAN DAN PENGELOLAAN SAMPAH PLASTIK MENJADI PRODUK KREATIF PADA BANK SAMPAH LUMINTU SEMARANG Machmuddah, Zaky; Sumaryati, Anna; Ratnawati, Juli; Minarso, Bambang
ABDIMAS UNWAHAS Vol. 10 No. 2 (2025): Abdimas Unwahas
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v10i2.14856

Abstract

Bank Sampah Lumintu adalah sebuah lembaga berbasis komunitas yang berlokasi di Kelurahan Sampangan, Kecamatan Gajahmungkur, Kota Semarang. Berdiri sejak tahun 2015, Bank Sampah ini memiliki misi untuk mendorong kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 3R (Reduce, Reuse, Recycle), sekaligus menyediakan alternatif tabungan berbasis sampah anorganik. Berdasarkan hasil diskusi dan identifikasi langsung bersama pengurus Bank Sampah Lumintu, telah ditemukan permasalahan pengelolaan keuangan yang manual dan sampah yang tidak bernilai tambah untuk meningkatkan efektivitas dan keberlanjutan kegiatan ekonomi berbasis lingkungan yang dilakukan oleh lembaga ini. Permasalahan ini menyebabkan lemahnya akuntabilitas internal, sulitnya melakukan evaluasi berkala, serta menghambat pengembangan usaha karena tidak ada informasi keuangan yang dapat dianalisis secara kuantitatif. Solusi difokuskan pada peningkatan kapasitas, pendampingan teknis, serta pengembangan sistem sederhana namun berkelanjutan yang dapat diterapkan oleh mitra secara mandiri pasca-pengabdian. Metode pengabdian masyarakat dilakukan dengan beberapa tahap, yaitu sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Pengabdian masyarakat ini menunjukkan bahwa pelatihan literasi keuangan yang kontekstual, sederhana, dan praktis sangat efektif dalam meningkatkan kemampuan tata kelola keuangan lembaga ekonomi rakyat. Selain itu, pendampingan pasca-pelatihan menjadi faktor penting untuk memastikan implementasi berjalan dengan baik. Temuan dan pengalaman tersebut menjadi dasar pendekatan yang digunakan dalam kegiatan pengabdian kepada masyarakat di Bank Sampah Lumintu.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Fatmawati, Ira Maulidya; Setyowati, Lilis; Ratnawati, Juli; Purwantoro, Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
Pengaruh Kebijakan Insentif Pajak Penghasilan Bagi UMKM dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak Ria Dwi Apriliana; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7692

Abstract

Tax plays an important role as a source of state revenue. Therefore, the government sets the obligation to pay taxes for the community as part of its responsibility. Significant technological developments and global economic uncertainty have made digitalization and tax incentives the main factors in MSME taxpayer compliance. Tax digitalization aims to increase transparency, while tax incentives are carried out to reduce the tax burden on MSMEs in order to increase taxpayer compliance. This study aims to determine the effect of tax incentives and digitalization on MSME taxpayer compliance. The methodology used is multiple linear regression analysis using 100 MSME samples in Semarang. The results of the study show that tax incentives have an effect on MSME taxpayer compliance, based on the results of the t or partial test, which shows a significant value (X1) or the tax incentive variable obtained a result of 0.029 < 0.05, and the t-count is greater than the t-table (2.217 > 1.6607). Furthermore, tax digitalization has an influence on taxpayer compliance of MSMEs, by showing the results of the T-test or partial where the significant value of the tax digitalization variable (X2) is 0.00 < 0.05 and the t-count value obtained the result (6.161 > 1.6607).
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Co-Authors Agiwahyuanto, Faik Agus Prayitno Aminah Rizkia Puspita Sari, Raden Ayu Andika, Arditya Dian Anggita Cahyaningtyas Putri Pramesty Anna Sumaryati Arni Ernawati Ashari, Ayu Bambang Minarso, Bambang Budi Widjajanto DEWI SETYANINGSIH Dian Andika, Arditya Dian Festiana Hadi Saputro Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Nurul Izzhati Ely Safrinawati, Ersa Enny Susilowati Mardjono Entot Suhartono Farrel Ewaldo Rafa Fatmawati, Ira Maulidya Fitria Wulandari Hallang Lewa, Andi Hariyadi, Guruh Taufan Ida Farida Imam Nuryanto Imang Dapit Pamungkas Isthika , Wikan Jaka Prasetya Kamalia, Bellinda Dea Karis Widyatmoko karmila karmila Kusuma, Sherawanti Permata Lewa, Andi Hallang LILIS SETYOWATI Machmuddah, Zaky Martadi, Nana Storada Dwi Melati Oktafiyani Mertha Agung Durya, Ngurah Pandji Mustakim, Khanif Satriani Citra Nehayati, Nela Neni Kurniawati Nindiana Okta Auliya P. Eko Prasetyo Pamungkas, Natalinda Patricia Dhiana Paramita Prawitasari, Dian Prihandono, Adi Puji Purwatiningsih, Aris Purwantoro Puspita Sari, Raden Ayu Aminah Rizkia Rachmadi, Moch Faizal Rahma Adijanto, Vebila Kalisa Rasya, Astrid Putri Adila Ratna Herawati Ratna Pratiwi Retno Astuti Setijaningsih Retno Indah Hernawati Ria Dwi Apriliana Rizkyana, Sefita Safitri, Maria Santoso, Andre Teguh Savitri, Putri Amelia Setiarso, Ichwan Setiawan, Aries Suharnawi Suharnawi Sunyoto Sunyoto Suryaningrum, Rahayu T.A.H, Natalistyo Triningsih, rizka adila Triono , Hermawan Vita Resti Wulidasani Widya Laksana, Deddy Award Yulita Setiawanta Yuniarsi Rahayu Yusrifa Satriani Atmi Mustakim Zahira, Dentamara Alya