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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Terapan Abdimas Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Manajemen Sistem Informasi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Akuntansi dan Governance Journal of Sustainable Community Development (JSCD) Jurnal Ilmiah Wahana Pendidikan ETNIK : Jurnal Ekonomi dan Teknik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Accounting and Finance Management (JAFM) Management Research Studies Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Mulia Pratama Jurnal Ekonomi dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Siber International Journal of Digital Business TECHNOVATE Journal of Economic Resilience and Sustainable Development Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi
Nuryati, Tutty
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Synchronization NIK to NPWP, Challenges to the Tax Payment System Khasanah, Uswatun; Nuryati, Tutty; Yozi, Vitra
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3208

Abstract

The research was conducted with a sample of MSME (Small and Medium Enterprises) business actors who carry out culinary business activities. The research conducted observations with the aim of finding out how much respondents responded to the modernization of the tax administration system with the synchronization of NIK and NPWP. The research uses qualitative methods with research stages so that it produces output that can be accounted for. The questionnaire that could be processed was 81 respondents. Research states that respondents gave a choice on a scale of 5 for modernizing the tax administration system at 66.67% and synchronization NIK with NPWP at 33.33%. The public is aware of the new regulations from the DJP, but socialization needs to be carried out consistently with various media so that the public understands that every new regulation made is aimed at the welfare of the community.
Apakah Kecerdasan Emosional, Intelektual, Spiritual Berpengaruh Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi? Rimi Gusliana Mais; Sri Handoko Sakti; Tutty Nuryati; Thoriqoh Salsabila
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7937

Abstract

This research aims to examine the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of understanding of accounting among several classes of students majoring in Accounting at private campuses in the East Jakarta area. This type of research is quantitative. The data collection technique uses a survey method using a questionnaire via Google Forms. The total sample obtained was 284 students as respondents. The criteria used in this research were accounting study program students class 2018-2022. Based on the discussion of research results, it shows that partially the emotional intelligence variable has no effect on the level of accounting understanding, while intellectual intelligence and spiritual intelligence have a positive and significant effect on the level of accounting understanding. The results of this research provide an implication for every teacher to pay attention to students' emotional intelligence so that they do not feel bored and fed up quickly in studying accounting and are lazy to try again if they fail in accounting courses. This means that if a student often feels quickly bored, fed up and does not want to try to learn from failures that occur, it is certain that the student's understanding of accounting lessons will not develop.
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Siska Aprilia Rahmawati; Tutty Nuryati; Tri Yulaeli; Beti Nurbaiti; Endah Prawesti Ningrum
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Muhammad Maulana Hafizh; Tutty Nuryati; Tri Yulaeli; Beti Nurbaiti; Endah Prawesti Ningrum
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Factors that affect the value of a company with profitability as moderation Arthur Mukuan; Tutty Nuryati; Tri Yulaeli; Betty Nurbaiti; Endah Puspaningrum
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.104

Abstract

This study aims to look at the influence of managerial ownership and audit committees on the value of the Company with profitability as a moderation variable. This research uses Software Eviews 12. The analysis methods used were panel data regression test, thirst test, langarange multiplier test, determination coefficient test (adjuster R2), and hypothesis test. This study aims to formulate a hypothesis that will guide future research in this field. In compiling this literature review article, the approach used is the library research method, with sources obtained from online platforms such as Google Scholar, Mendeley, and various other academic databases. The results of this literature review highlight the influence of managerial ownership and audit committees on company value, with profitability acting as a moderation variable. The results of this study show that managerial ownership has no effect on the Company's value, the audit committee has a negative effect on the Company's value, and profitability is not able to moderate managerial ownership and the audit committee on the company's value.
Meningkatkan Keuntungan Bisnis dengan Pemanfaatan Fungsi Bussiness Inteligence Tutty Nuryati; Astrid Fitria Malik; Farah Aulia Ernawati; Latiefah Juliacahya; Muhammad Rifa Nawawi; Ria Restyananda; Sania Murtafia Dara Jati; Yuyun Indah Cahyani
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 5 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i5.1513

Abstract

Business intelligence memiliki proses pengumpulan data yang dapat mempermudah proses pengambilan keputusan yang bertujuan untuk mengetahui strategi bisnis yang digunakan dalam dunia bisnis. Strategi bisnis adalah proses bagaimana bisnis berjalan dengan baik, dan setiap perusahaan dapat mencapai target laba yang besar. Artikel ilmiah ini menggunakan metode kualitatif, dimana hasil penelitiannya membahas tentang cara meningkatkan keuntungan bisnis dengan memanfaatkan fungsi Business Intelligence. Laba merupakan keuntungan bagi perusahaan yang telah diperhitungkan dalam setiap usaha yang dijalankan. Strategi bisnis yang dapat digunakan adalah strategi pemasaran untuk menentukan target yang dituju dan menarik pelanggan agar tertarik membeli, setiap perusahaan dapat meningkatkan penjualan dengan cara ini. Meningkatkan keuntungan dalam dunia bisnis dengan menganalisis konsumen dengan tren perdagangan terkini menggunakan promosi yang menarik, memperluas target konsumen dalam penjualan, dan mengevaluasi bisnis yang dijalankan.
Financial Determinants, Company Performance, and Tax Rate on Sustainable Growth Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar; Tutty Nuryati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3881

Abstract

Sustainable company growth has increasingly become a strategic priority in the post-pandemic era, where businesses must balance profitability with Environmental, Social, and Governance (ESG) responsibilities. While previous studies have focused on the direct impact of financial determinants, limited research in emerging markets has explored the mediating role of company performance and the moderating influence of tax rates in shaping sustainable growth. This study investigates the mediating effect of company performance and the moderating effect of tax rate on the relationship between financial determinants and company sustainable growth. Using Structural Equation Modeling (SEM) with Partial Least Squares approach, the study analyzed 672 observations from Indonesian Stock Exchange-listed companies during 2018-2024. Financial determinants include capital structure, liquidity, profitability, and company size, while company performance is measured by Tobin’s Q and tax rate by effective tax rate. Results reveal that profitability has the strongest positive influence on sustainable growth, while capital structure shows significant indirect effect through company performance mediation. Tax rate significantly moderates the relationship between capital structure and profitability on sustainable growth. The study provides comprehensive understanding of complex relationships in corporate finance, contributing to strategic financial management and policy formulation in emerging markets.
Pengaruh Transfer Pricing dan Financial Distress terhadap Tax Avoidance dengan Sales Growth sebagai Pemoderasi pada Perusahaan Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Natasya Arifa Salsabila; Tutty Nuryati; Pratiwi Nila Sari
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1.1 (2026): SPECIAL ISSUE — AUGUST 2026
Publisher : Utiliti Project Solution

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

Abstract

Fenomena tax avoidance menjadi isu penting dalam perpajakan karena perusahaan dapat menerapkan strategi pengelolaan kewajiban pajak untuk mengoptimalkan beban pajak. Hal tersebut mendorong kajian empiris mengenai determinan praktik tax avoidance. Penelitian ini bertujuan menganalisis pengaruh transfer pricing dan financial distress terhadap tax avoidance serta menguji peran sales growth sebagai variabel moderasi. Kontribusi penelitian ini terletak pada pengujian model yang mengintegrasikan transfer pricing dan financial distress dengan sales growth sebagai variabel moderasi dalam menjelaskan tax avoidance pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2020–2024, sehingga memperluas bukti empiris mengenai faktor yang memengaruhi praktik penghindaran pajak. Pendekatan kuantitatif digunakan dengan memanfaatkan data sekunder yang bersumber dari laporan tahunan perusahaan. Sampel penelitian ditentukan melalui teknik purposive sampling dan menghasilkan 25 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan melalui statistik deskriptif, pengujian asumsi klasik, regresi data panel, pengujian hipotesis, serta Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa transfer pricing dan financial distress berpengaruh positif terhadap tax avoidance. Sementara itu, sales growth tidak terbukti mampu memoderasi hubungan antara transfer pricing maupun financial distress terhadap tax avoidance. Temuan ini menunjukkan bahwa pertumbuhan penjualan tidak secara signifikan memperkuat maupun memperlemah pengaruh kedua variabel independen terhadap tax avoidance.
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Manufaktur Sektor Consumer Non- Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2025 Muhammad Reza Adi Nugroho; Uswatun Khasanah; Maidani Maidani; Tutty Nuryati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2648

Abstract

The purpose of this study is to test and analyze the influence of capital intensity, transfer pricing, advertising intensity, and earnings management on tax aggressiveness. This study uses a quantitative research method with secondary type of data obtained from the company's financial statements listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2025 period. The samples in this study were determined using purposive sampling techniques so that as many as 204 data samples that met the criteria were obtained. The handling of outliers in this study used a data removal technique (trimming) so that as many as 187 data samples were obtained. The data analysis methods used include descriptive statistical tests, classical assumption tests, panel data regression tests, and hypothesis tests. The results of this study show that: Capital intensity has a positive effect on tax aggressiveness; Transfer pricing has no effect on tax aggressiveness; Advertising intensity has a positive effect on tax aggressiveness; Profit management has no effect on tax aggressiveness; Capital intensity, transfer pricing, advertising intensity, and profit management have an effect on tax aggressiveness simultaneously.
Determinan Nilai Perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Kamelia Putri; Uswatun Khasanah; Maidani Maidani; Tutty Nuryati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2652

Abstract

This study aims to examine and analyze the influence of tax planning, capital structure, and profitability on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. The food and beverage industry represents a key manufacturing pillar required to continuously optimize operational efficiency and financial decisions to maximize shareholder value. This study adopts a quantitative approach using secondary data extracted from companies' annual financial reports. A purposive sampling technique was used to select a representative sample over the five-year observation period. The analytical method employed is panel data regression analysis. The results indicate that tax planning, proxied by the effective tax rate, has a negative but insignificant effect on firm value. Capital structure, proxied by the debt-to-equity ratio (DER), has a significant positive effect on firm value, suggesting that leveraging within a reasonable threshold delivers a positive signal to the market regarding corporate expansion capacity. Meanwhile, profitability, proxied by the return on assets (ROA), has a strong significant positive effect on firm value, demonstrating that profitability is the primary fundamental driver valued by investors assessing the prospects of food and beverage firms.
Co-Authors Achmad, Aisah Adira Oktaviani Tita Nurjanah Adler Haymans Manurung Agatha Maharani Yulaeli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Anisya Mutiara Anggraini Antari Yuliana, Novi Anwar, Bunga Aprilia Salsabilla Ari Rahmawan Arthur Mukuan Astrid Fitria Malik Astrid Fitria Malik Ayu Permata Sari Azhara, Yarika Bagus Aditya, Ade Bagus Styoko Purwo Bernadetta Erika Tambunan Beti Nurbaiti Beti Nurbaiti Beti Nurbaiti Betty Nurbaiti Cahya Kamila, Aulia Cris Kuntadi Damayanti Miranda, Ilvina Defiani Nindasari Dewi Puspaningtyas Faeni Dewi, Atika Somantri Dian Surya Sampurna Diana Frederica Diana Putri Dina Erliana Dinanti, Dara Elia Rossa Endah Prawesti Ningrum Endah Prawesti Ningrum Endah Prewesti Ningrum Endah Puspaningrum Eva Herianti Fanny Khamillah Hasim Farah Aulia Ernawati Farah Aulia Ernawati Febrilda Putri Budiawan Hanafairus, Lisita Handoko Sakti, Sri Hery Widijanto Husain Nurisman Indah Puspita Sari Joko Bagio Santoso Juhdi Ropiki Kamelia Putri Kamila, Sahla Khalisa Fahira Khan, Muhammad Asif Khoirunnisa Heriana, Putri Kinasih, Estu Latiefah Juliacahya Latiefah Juliacahya Lestari Lestari Maidani, Maidani Manrejo, Sumarno Manrejo, Sumarno Sumarno Marinda Machdar, Nera Muhammad Hasbi Muhammad Luthfi Muhammad Maulana Hafizh Muhammad Reza Adi Nugroho Muhammad Rifa Nawawi Muhammad Rifa Nawawi Munir Munir, Munir Mutiah Mutiah Myana, Try Nabilah, Jihan Natasya Arifa Salsabila Nera Marinda Machdar Ningrum, Aisyah Eka Novianti, Anita Nurbaiti, Beti Nurbaiti, Betti Pangaribuan, David Pratiwi Nila Sari Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Putri Anggraeni, Selvia Putri, Melansa Putri, Sela Dwi Raden Mohamad Herdian Bhakti Refi Fadilla, Meisya Ria Restyananda Ria Restyananda Rimi Gusliana Mais Rimi Gusliana Mais Rosa, Elia Rossa, Elia Sakti, Sri Handoko Sania Murtafia Dara Jati Sania Murtafia Dara Jati Sapridin, Sapridin Setyaningsih, Fitri Siska Aprilia Rahmawati Sri Handoko Sakti Sumarno Manrejo Sundari, Iska Ayu Syamil, Ahmad Thoriqoh Salsabila Toto Aminoto Tri Widyastuti Tri Yulaeli Triyani Ismayadi USWATUN KHASANAH uswatun khasanah Uswatun Khasanah Wardani, Tiara Kusuma Yozi, Vitra Yulaeli, Tri Yuyun Indah Cahyani Yuyun Indah Cahyani