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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Gorontalo Accounting Journal JRA: Jurnal Riset Akuntansi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Al-Zayn: Jurnal Ilmu Sosial & Hukum JAS (Jurnal Akuntansi Syariah)
Tonthawi, Anne
Universitas Pasundan
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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KETEPATAN DAN KETIDAKTEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Minaryanti, Annisa Adha; Tonthawi, Anne; Ridwan, Mochammad
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.241 KB) | DOI: 10.34010/jra.v12i1.2687

Abstract

Audit delay dapat diertikan juga sebagai lamanya tenggang waktu seorang auditor untuk menyelesaikan laporan pemeriksaannya, yang dihitung mulai dari tanggal penutupan tahun buku sampai dengan tanggal diselesaikannya laporan pemeriksaan yang dilakukan oleh suditor independen. Semakin lama seorang auditor menyelesaikan pemeriksaannya maka semakin panjang pula ausit delay, terdapat beberapa faktor mengapa audit delay bisa terjadi, yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan mengenai fenomena tentang Tepat dan Tidaknya Waktu Publikasi Laporan Keuangan. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan manufaktur pada Sektor Industri Dasar dan Kimia dengan jumlah 65 perusahaan yang terdaftar di BEI periode 2010-2015. Metode penentuan sampel dalam penelitian ini termasuk dalam purposive sampling karena terlebih dahulu sudah ditentukan kriteria-kriteria sampel yang akan diambil. Data dari penelitian ini, menggunakan menggunakan analisis inferensial sedangkan untuk regresinya, menggunakan data panel dengan program E-Views 7. Data panel adalah data yang terbentuk dari penggabungan penggabungan data time series dan data cross section. Hasil dari pengolahan data dapat disimpulkan, dari 4 faktor variable X yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, yang paling mempengaruhi keterlambatan auditor dalam menerbitkan laporan keuangan yaitu Profitabilitas (ROA) Kata Kunci: Ketepatan, Ketidaktepatan, Laporan Keuangan, Publikasi
Pengaruh Surat Tagihan Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Anne Tonthawi
Jurnal Syntax Transformation Vol 2 No 08 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i8.343

Abstract

The level of compliance of private taxpayers is categorized as low in paying or reporting taxes this causes taxpayers to be subject to administrative sanctions. The purpose of this study is to prove empirically the influence of tax bills and tax credits on compliance of people tax licensees in KPP pratama Cicadas Bandung. This study was conducted at KPP Pratama Bandung Cicadas with as many as 100 samples. Sampling using Random Sampling (Random Sample) with data collection techniques, namely literature research and using primary data (questionnaires). In this study using descriptive and verifiative methods. Data processing is carried out with the SPSS 25 program. The results of this study showed that partially tax bills and tax sanctions significantly affect the compliance of Private Taxpayers in KPP Pratama Cicadas Bandung it is shown by the results of tax collection t_hitung and tax sanctions greater than t_tabel, which means H_0 rejected. Simultaneously tax bills and tax sanctions significantly affect the compliance of Private Taxpayers in KPP Pratama Cicadas Bandung. F test results showed F_hitung was greater F_tabel so H_a accepted. The effect was 37.4% while the other 62.8% was a contribution from other variables that were not studied. Tax bills and tax sanctions partially and simultaneously affect the compliance of private taxpayers.
Upaya Meningkatan Kemampuan Penyusunan Laporan Keuangan Sederana Bagi Usaha Mikro Kecil dan Menengah (UMKM) Minaryanti, Annisa Adha; Ratifah, Ifa; Castellani, Justinia; Tonthawi, Anne; Landarica, Bingky Aresia
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14161

Abstract

Pencatatan keuangan atau akuntansi harus sesuai dengan setiap transaksi yang terjadi dan berdasarkan standar akuntansi yang berlaku. Standar akuntansi mempunyai perlakuan akuntansi mulai pengakuan, pengukuran, penyajian maupun pengungkapan, dan tentunya dapat menjadi dasar untuk menyusun laporan keuangan yang andal. Namun dalam pelaksanaanya, pembukuan tersebut merupakan hal yang sulit bagi pengusaha UMKM karena keterbatasan pengetahuan terhadap ilmu akuntansi, rumitnya proses akutansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi pengusaha UMKM. Fenomena seperti ini tentunya sering ditemukan pada UMKM, karena belum adanya kesadaran dari para pelaku UMKM tentang pentingnya pencatatan akuntansi pada usahanya, untuk menumbuhkan kesadaran tersebut maka diadakan pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM. Adapun metode yang digunakan dalam pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM, antara lain diadakannya pendampingan pelatihan penyusunan keuangan sederhana. Pada tahap ini peserta diberikan penjelasan bagaimana cara menghitung dan membuat laporan mengenai Laporan Penerimaan Kas, Laporan Pengeluaran Kas, Menentukan Laba Rugi, dan menghitung Persediann Barang. Dengan adanya pelatihan ini, diharapkan agar para peserta pelatihan dapat membuat laporan pembukuan akuntansi sederhana secara konsisten.
Analysis of the Determining Factors of MSME Taxpayer Compliance Reviewed from the Level of Tax Understanding and Tax Policies Ipanka, Desi Putri; Mutia, Lesti Silva; Apriliyanti, Nikita Dwi; Shofiah Nailin Najah; Anne Tonthawi
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4762

Abstract

This study aims to analyze the factors influencing taxpayer compliance among micro, small, and medium enterprises in terms of tax understanding and tax policy. This study employed a qualitative descriptive approach to obtain an in-depth understanding of taxpayer compliance behavior among business owners. Data collection techniques were conducted through interviews, observation, and documentation involving selected informants who actively managed their businesses and fulfilled tax administrative requirements. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The findings indicate that taxpayer compliance is influenced by limited tax understanding, low digital literacy, limited tax socialization, and the complexity of digital-based tax administration systems. In addition, most business owners still implement simple financial recording practices, resulting in less optimal tax administration. The study concludes that simplifying tax administration, strengthening tax education, and providing direct assistance are important efforts to improve voluntary taxpayer compliance among micro, small, and medium enterprises.
Country risk, inflation, profitability, and firm value: Evidence from pharmaceutical firms Anne Tonthawi; Bayu Indra Setia; Atang Hermawan
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2860

Abstract

This study examines the effect of inflation as a proxy for country risk on the profitability of pharmaceutical companies and its implications for firm value, with profitability positioned as a mediating variable. The research adopts an explanatory quantitative approach using balanced panel data from eight pharmaceutical companies observed over an eleven-year period (2014–2024). Inflation data are obtained from official national statistics, while profitability and firm value are measured using return on equity (ROE) and price-to-book value (PBV), respectively. Panel data regression with a fixed effects model is employed, and the mediating role of profitability is tested using a stepwise approach supported by the Sobel test. The findings reveal that inflation has a positive and significant effect on profitability, and profitability has a positive and significant effect on firm value. Furthermore, the Sobel test confirms that profitability partially mediates the effect of inflation on firm value, indicating both direct and indirect transmission mechanisms. These results suggest that pharmaceutical firms are able to adapt to inflationary pressures through operational efficiency and profitability enhancement, which are subsequently rewarded by the market. The study contributes theoretically by integrating macroeconomic risk and firm-level performance in explaining firm value, and practically by providing insights for managers, investors, and policymakers in formulating strategies to manage inflationary risks in the pharmaceutical sector.
Pengaruh Tingkat Pemahaman Pajak Terhadap Penerapan Pajak Pada UMKM Salsabila; Cici Khaliani; Iqlima Nabilah Solihin; Anne Tonthawi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7236

Abstract

Tujuan dari penelitian ini adalah meneliti bagaimana pemahaman pajak mempengaruhi penerapan pajak pada UMKM. Pendekatan yang digunakan dalam melalui  metode kuantitatif dengan pengumpulan data berupa kuesioner yang disebarluaskan kepada 76 responden. Sampel penelitian ditentukan dengan teknik purposive sampling, sementara analisis data menggunakan pendekatan PLS-SEM. Hasil penelitian akan menunjukan pengaruh antara tingkat pemahaman pajak terhadap penerapan pajak pada UMKM. Tingkat pemahaman pajak yang dimiliki pelaku UMKM berkaitan dengan kualitas penerapan kewajiban perpajakan yang dilakukan.
PENGARUH EFEKTIVITAS ADMINISTRASI PERPAJAKAN TERHADAP REALISASI POTENSI KEWAJIBAN PAJAK PADA WAJIB PAJAK UMKM DI INDONESIA Rangga Kurniawan; Muhammad Fatkhur Rozaq; Nabila Tazqia Azzahra; Taufik Arif Fadhilah; Anne Tonthawi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.56673

Abstract

This research aims to analyze the influence of tax administration effectiveness on the realization of tax liability potential among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The MSME sector serves as a cornerstone of the national economy; however, it still faces a significant gap between potential and actual tax revenue due to low literacy and administrative hurdles. The methodology employs a quantitative approach with data analysis conducted through Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4.1.1.8 software. Hypothesis testing results indicate that tax administration effectiveness has a positive and significant impact on the realization of MSME tax liability potential, with a path coefficient of 0.620 and a T-Statistic value of 9.089. The administration effectiveness variable explains 38.4% of the variation in MSME tax potential realization. These findings confirm that system modernization through data integration (NIK-NPWP) and the Coretax system is crucial in reducing underreporting practices and enhancing voluntary compliance. The study suggests that tax authorities should continue optimizing digital services while mitigating technical obstacles and improving tax literacy for MSME actors in remote areas.
Co-Authors Annisa Adha Minaryanti Apriliyanti, Nikita Dwi Atang Hermawan Bayu Indra Setia Cici Khaliani Ifa Ratifah Ipanka, Desi Putri Iqlima Nabilah Solihin Justinia Castellani Landarica, Bingky Aresia Mochammad Ridwan Muhammad Fatkhur Rozaq Mutia, Lesti Silva Nabila Tazqia Azzahra Rangga kurniawan Salsabila Shofiah Nailin Najah Taufik Arif Fadhilah