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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan dan Kewirausahaan Nusantara Mengabdi kepada Negeri Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Intellectual Capital, Jurnal Akuntansi Kontemporer
Wiwin Wahyuni
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA) James Tumewu; Wiwin Wahyuni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.433 KB) | DOI: 10.34204/jiafe.v4i1.1076

Abstract

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.
Dampak Pandemi Covid-19 terhadap UMKM Wiwin Wahyuni; Lilik Mardiana
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.584

Abstract

This Covid-19 has had a bad impact on business and the economy, even business and economic uncertainty has become a very frightening specter for MSME actors. In order to maintain business continuity while at the same time saving the national economy, the government has implemented various socio-economic policy programs, including policy incentives and tax facilities that can be utilized by taxpayers. MSMEs are expected to boost economic growth and economic recovery. Through the empowerment of micro-enterprises, they can help people who have experienced layoffs and lost income because their businesses have been affected by the COVID-19 pandemic. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. The National Economic Recovery Policy (PEN) will encourage the re-growth of micro, small and medium enterprises. The government can provide grants for start-up businesses. Among them are through people's business credit and providing loan repayment relief for MSMEs. Nevertheless, he continued, it is necessary to increase cooperation between ministries, institutions, local governments, banking institutions, fintech, marketplaces, and all business actors so that they can compete in the market during this pandemic, support MSMEs to advance to class by helping implement digitalization of the environment. every step of daily business operations.
Pengaruh Rasio Likuiditas Resiko Pembiayaan dan Permodalan terhadap Kinerja Bank Umum Syariah Wiwin Wahyuni; Lilik Mardiana; Sukamto Sukamto
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 11 No 1 (2023)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v11i1.635

Abstract

Laporan keuangan utama yang dihasilkan dari proses akuntansi adalah neraca, laporan rugi-laba, dan juga laporan aliran kas. Neraca dibuat dengan maksud untuk menggambarkan posisi keuangan suatu organisasi pada suatu saat tertentu. Pembiayaan adalah sumber pendapatan bank syariah yang terbesar, namun sekaligus merupakan sumber risiko operasi bisnis yang terbesar, yaitu timbulnya Pembiayaan bermasalah, karena dengan adanya pembiayaan bermasalah bukan saja menurunkan pendapatan bagi bank syariah tetapi juga akan berdampak pada kesehatan bank syariah dan pada akhirnya akan merugikan nasabah penyimpan. profitabilitas bank merupakan kemampuan bank dalam mendapatkan keuntungan dalam suatu periode. rasio “Return On Assets“(ROA) yang dipakai guna mengukur kemampuan bank dalam memperoleh laba dan melakukannya secara efisien secara keseluruhan. Rasio likuiditas sering digunakan dalam dunia perbankan diperoleh dari “Loan to Deposit Ratio” (LDR). Namun “Loan to Deposit Ratio” (LDR) itu sendiri digunakan untuk objek penelitian pada bank konvensional, sedangkan jika bank syariah menggunakan istilah berbeda yaitu “Financing to Deposit Ratio “(FDR).””Non Performing Financing” (NPF) pada bank syariah atau pada bank konvensional disebut “Non Performing Loan (NPL) merupakan rasio keuangan yang berkaitan dengan resiko kredit. Non Performing Financing” (NPF) menunjukan risiko pembiayaan yang akan dihadapi bank akibat dari penyaluran pembiayaan dan investasi dana bank. Capital adequacy ratio digunakan untuk mengukur kemampuan permodalan yang ada untuk menutup kemungkinan kerugian di dalam kegiatan perkreditan dan perdagangan surat-surat berharga.
Sosialisasi Perhitungan TER PPh Pasal 21 di Lingkungan Kecamatan Simokerto Kota Surabaya (PP 58 Tahun 2023 dan PMK 168 Tahun 2023 ) Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 4 (2024): November: Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i4.740

Abstract

Currently, one concrete manifestation of community participation in nation building is by paying taxes. Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024
Analisis Pengaruh Corporate Governance, Profitabilitas, Capital Intensity Terhadap Agresivitas Pajak Amilia Nofitasari; Wiwin Wahyuni
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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

Abstract

The purpose of this research is to find out how much influence the relationship between Tax Aggressiveness has on Corporate Governance which is proxied by the Board of Directors, Board of Independent Commisioners, Institutional Ownership and Audit Committee, Profitability, Capital Intensity. This research is quantitative research using secondary data obtained from annual financial reports on the BEI website www.idx.co.id . The population of this research was 38 companies from 2020-2022. The sampling technique for this research uses a purposive sampling technique. The samples obtained were 144 samples. The method used in this research is multiple linear analysis using SPSS 23 for statistical analysis. The results of this research show that Corporate Governance as proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership, Audit Committee, has a but not significant effect on Tax Aggressiveness. Meanwhile, Profitability has a on Tax Aggressiveness.
Integrasi Business Model Canvas (BMC) dengan Strategi Keuangan dan Perpajakan pada UMKM di Kecamatan Simokerto Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2758

Abstract

The challenges faced by MSMEs in Indonesia, especially in Surabaya, often revolve around business management, finance, and taxation. One potential solution is the integration of the Business Model Canvas (BMC) with financial and tax strategies, which can help MSMEs streamline their operations. The Business Model Canvas (BMC) training program is designed to assist MSMEs in reorganizing their business models and implementing new strategies that address key operational challenges. This program also incorporates financial and tax considerations, helping MSMEs manage their finances more effectively and comply with tax regulations. With this approach, MSMEs are expected to improve their operational efficiency, enhance tax compliance, and strengthen their competitive edge in the market. The method involves direct engagement with MSMEs through hands-on workshops and personalized mentoring sessions. This initiative is set to take place in May 2025, offering MSMEs valuable tools to enhance their business practices, optimize financial management, and foster long-term growth and success in the market.
Co-Authors Adrianto Trimarjono Amilia Nofitasari James Tumewu Lilik Mardiana Sukamto Sukamto