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All Journal Jurnal Riset Akuntansi Terpadu PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Ilomata International Journal of Tax and Accounting Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Literasi Akuntansi Management Science Research Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Review of Accounting and Taxation Prosiding Simposium Nasional Multidisiplin (SinaMu) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Prosiding Seminar Nasional Unimus Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kreativasi: Journal of Community Empowerment Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Intan Puspanita
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Puspanita, Intan; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
FACTORS INFLUENCING STUDENT PERCEPTIONS OF TAX EVASION Puspanita, Intan; Machfuzhoh, Asih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4582

Abstract

This study aims to examine the factors that influence students' perceptions of ethical tax evasion actions. The population of this study were students majoring in accounting and tax administration at the Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Sampling was carried out based on purposive sampling with the type of judgment. The stages in this study were carried out by collecting data through questionnaires distributed to accounting and tax administration students who had taken taxation courses and continued with data analysis. The data of this study are primary data and were analyzed using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests and multiple linear regression analysis tests. The results of this study indicate that the taxation system and money ethic have a positive and significant effect on the ethical perception of tax evasion. While the variables of fairness and tax sanctions have a negative effect on the ethical perception of tax evasion. The results of this study also show that the four variables together can influence the ethical perception of tax evasion actions.
Regional Retribution Collection as the uses of foreign workers at Department of Labor, Population Resettlement, and Cooperatives - Banten Province Pratiwi, Refi; Mulyanah; Puspanita, Intan; Suryani , Lusi
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.70

Abstract

The purpose of this paper is to find out the technical collection and payment of regional fees for foreign workers at the department of labor, population resettlement, and cooveratives of Banten Province. The research method used descriptive method analysis. The data used in this paper are primary data and secondary data. The data source comes from internal data obtained from department of labor, population resettlement, and cooveratives of Banten Province. The data collection methods are interviews, documentation, observation, and literature study. The result of this research shows that the collection technique Regional fees for the use of foreign workers at the Office of Manpower and Transmigration of Banten Province are collected based on Regional Regulation of Banten Province Number 1 of 2018 which are collected using Regional Retribution Letters (SKRD) or other documents.
The Implementation of BPHTB Tax with The E-BPHTB Application System that Applied on The Local Revenue Government of Lebak Regency Bereukah Dinanti Putri; Mazda Eko Sri Tjahjono; Puspanita, Intan; Selly Anggraeni Haryono
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.105

Abstract

This study aims to find out the implementation process of the e-BPHTB application system on the Local Revenue Government of Lebak Regency and also to find out the obstacles that could hinder the implementation of the e-BPHTB application system. This study used a descriptive method with data collection techniques in the form of observation, documentation and descriptive. The samples of this study is Local Revenue Government of Lebak Regency. This study find out that the implementation of the e-BPHTB application system in the Local Revenue Government of Lebak Regency was accordance with existing regulations, the implementation of the e-BPHTB application system ease the PPAT/Notary Public and taxpayers in carrying out BPHTB tax reporting. There are obstacles in implementing the e-BPHTB application system, such as a lack of synchronization between the systems in Local Revenue Government of Lebak Regency and Bank as collecting agent and also the lack of optimal network at the Local Revenue Government of Lebak Regency that delay the process of inputting the taxpayer data
MSME Tax Socialization for Pakuncen Village Communities Pratiwi, Refi; Puspanita, Intan
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.343

Abstract

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.
Co-Authors Alifya Alegra Ayu Purnomo Anistya Vinta Desi Aqshal Pratama Yuli Arsya Asih Machfuzhoh Ayu Noorida Soerono Bereukah Dinanti Putri Clyde, Vierina Danny Septriadi Edwin Perdana Adiwijaya Farah Juliani Farhan Ikhlasul Amal Galih Fajar Muttaqin Haryono, Selly Anggraeni Hulmah Karlina Eka Putri Kusumasari, Septariawulan Kusumawati, Maulida Mazda Eko Sri Tjahjono Mohamad Ana Syabana Muhamad Fakhrudin Muhammad Abduh Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Niken Ardiana Listy Refi Pratiwi Rifqi Ahmad Riyanto Riziani, Dina Saputra, Galih Ginanjar Selly Anggraeni Haryono Selly Anggraeni Haryono Suryani , Lusi Tri Wahyudi Vega Yoesepa Pamela Vinta Desi, Anistya Winda Nurtiana