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All Journal Jurnal Pendidikan Karakter Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Inovasi Pendidikan Pendidikan Tata Niaga Jurnal Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) MIIPS Akmenika : Jurnal Akuntansi dan Manajemen Gadjah Mada International Journal of Business AGRIVITA, Journal of Agricultural Science JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Psikohumaniora: Jurnal Penelitian Psikologi Jurnal Terapan Abdimas Proceeding of International Conference on Teacher Training and Education Journal of Management and Business Review JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Kinerja: Jurnal Ekonomi dan Manajemen EKONOMIS : Journal of Economics and Business JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Economic, Management, Accounting and Technology (JEMATech) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity International Journal of Active Learning JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Religiosity Entity Humanity (JIREH) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Mudir : Jurnal Manajemen Pendidikan FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal JURNAL EKOBIS DEWANTARA Economic Education and Entrepreneurship Journal PREPOTIF : Jurnal Kesehatan Masyarakat International Journal of Economics Development Research (IJEDR) Asatiza: Jurnal Pendidikan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Media Gizi Kesmas IJPD (International Journal Of Public Devotion) Eksos Jurnal Disrupsi Bisnis Jurnal Elastisitas : Kajian Pendidikan Ekonomi, Ilmu Ekonomi, dan Kewirausahaan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Simki Economic Munaddhomah: Jurnal Manajemen Pendidikan Islam RATIO: Reviu Akuntansi Kontemporer Indonesia INVOICE : JURNAL ILMU AKUNTANSI J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Indonesian Journal of Innovation Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Formosa Journal of Multidisciplinary Research (FJMR) Journal of Educational Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MIMBAR INTEGRITAS Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Media Akuntansi Perpajakan Karimah Tauhid Relasi : Jurnal Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Conference Proceedings International Conference on Education Innovation and Social Science Proceeding of International Conference on Humanity Education and Society Equity As-Syirkah: Islamic Economic & Financial Journal
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Journal : AKMENIKA

 1 
Dampak Riil Penghindaran Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Wardani, Dewi Kusuma
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine the effect of tax avoidance to firm value, cost of capital, cash holding, capital structure. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 43 manufacturing companies. The stastical method used in this study was simple regression. This research results indicate that tax avoidance does not effect on the firm value, cash holding, and capital cost.  Tax avoidance have a negative effect on the capital structure.  Keywords: Firm Value, Cost of Capital, Cash holding, Capital Structure, Tax Avoidance.
Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta) Wardani, Dewi Kusuma
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.
Pengaruh Faktor Internal dan Faktor Eksternal terhadap Manajemen Pajak Wardani, Dewi Kusuma; Setiya Putri, Hany Nur
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research aims to analyze the impact of profitability,capital structure,fixed asset intensity,and economic growth towards tax management using effective tax rates as a indicator in Real Estate and Property companies in the period 2011-2014. We used the secondary data from IDX and BPS of Product Domestic Bruto. Multiple regression analysis is was the method of analysis used. The sampling technique used in this research was purposive sampling method and obttained 96 samples of data for 24 companies. The regression test results showed that profitability has a significant positive effect to tax management, capital structure has a significant negative to tax management. While, for the fixed asset and economic growth does not effect on the tax management.
Co-Authors -, Kardiyem Abinowo, Agaphe Christian Adila, Faizah Nurul Afdatil, Afdatil Al Karimah, Maulina Ambarwati, Harum Ambarwati, Harum Andini, Sella Putri Andriyati, Rizka Angelina, Tiara Anita Primastiwi Aprilia Kusumastuti, Aprilia Arief Hargono Astuti, Aprilia Dewi Azizah, Mega Baehaqi Baity, Haya Nur Choirunnisa, Eviyanti Cholifiana, Fina Damara, Adam Dewi Tinjung Sari, Dewi Tinjung Diana Lestari, Diana Dina Anggraeni, Dina Dini Octoria Dita Puspitasari Djumaati, Musyrifah Dyanti Mahrunnisya Elda, Angelina Endri Sintiana Murni Esterica Yunianti, Esterica Fandiyanto, Randika Faradila, Diah Farah, Shifna Aini Faricha, Cantika Auliatul Febrianti, Hofifah Feri Setyowibowo Fikriyyah, Azka Haidar, Syafa Hilmy Hanisah, Hanisah Hapsari, Agustin Dwi Hapsari, Maulani Mega Hariyani, Endang Sri Hermalia, Hermalia Indira, Fransisca Rahcmawati Indra Indra Indra Wijaya Kusuma Jati, Deviska Panggalih Jati, Meirida Kartika Jonet Ariyanto Nugroho, Jonet Ariyanto Juliani Kim, Kyung Min Kristiani . ., Kristiani . Kusumaningrum, Maria Herawati Kusumawati, Fadhilah Dian Larasati, Rindang Meilina Leny Noviani Lestari, Melita Dwi Lindari, Livia Ika Listiyani, Ima Luly, Clarita Virginia Anggi Marlinawati, Marlinawati Marpaung, Srimpi Yuliani Mintasih Indriayu, Mintasih Muhammad Sabandi Mulyani, Windi Mulyanto Mulyanto Murni, Vinsensiana Desinoel Nabilah, Nida Nur Negari, Pawestri Pandu Nistiana, Luthfia Dita Nugraheni, Titis Tatas Nur Anita Chandra Putry, Nur Anita Chandra Nuraini Nuraini Nuraini, Feny Nurainun’nisa, Nurainun’nisa Nurdiani, Rakhma Tri Nurfadilla, Yunika Pesirahu, Erika Violenta Pradana, Mahendra Arya Wisnu Pratiwi, Anggil Prihatiningrum, Zara Tri Puji Rahayu Puspitasari, Dwi Mega Puspito, Agung Nugroho Putri, Fuadhillah Kirana Radu, Maria Yunita Hendriyani Rafaizan, Rafa Izan Rahmawati, Diya Rofika Ramadhan, Sahrul Ranu, Arif Rhamadani, Vina Syahadatina Rohmayanti, Tri Rusi Rusmiati Aliyyah Salshabella, Dhea Clara Santi Nurhayati, Santi Santoso, Galih Rohmad Sari, Anggi Nofita Sarini, Nyoman Setianingrum, Fransiska Agnes Setiya Putri, Hany Nur Sholeh Avivi Simbolon, Rica Hanaria Siswanto, Romi Soetarno Joyoatmojo, Soetarno Sri Hartatik Subekti, Merlin Sudarno Sudarno Sugiono Sugiono Sukarte, Ketut Sulaeman, Icha Suryatnu, Alfandi Ovi Adam Sutria, Iyan Syaputra, Ilham Maulana Taufan Adi Kurniawan, Taufan Adi Teguh Erawati, Teguh Telang, Verrel Jeconiah Tri Murwaningsih, Tri Trisno Martono Ubaidillah, Mohammad Usun, Febby Gloria uum helmina chaerunisak, uum helmina Veradika, Heni Wahyuningsih, Rintatik Wangi, Maria Hermina Vivin Waridin Waridin Wati, Erma Wati, Gading Putri Eka Widhayati, Lucianna Wulandari, Eka Feby Yiping, Yiping Yuli Hidayati Yuliyanto, Riyan Yuniati, Carolina