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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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Determinan Kualitas Audit: Financial Distress, Komite Audit, Spesialisasi Auditor pada Sektor Properti Anisya Mutiara Anggraini; David Pangaribuan; Tutty Nuryati
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, komite audit, dan spesialisasi auditor terhadap kualitas audit pada perusahaan sektor properti dan real estate di Indonesia. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yang digunakan adalah data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Populasi dalam penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia, sedangkan sampel ditentukan menggunakan teknik purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi data panel, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) financial distress berpengaruh positif signifikan terhadap kualitas audit; (2) komite audit berpengaruh negatif signifikan terhadap kualitas audit; (3) spesialisasi auditor tidak berpengaruh terhadap kualitas audit.
Tax Avoidance in Mining Companies Tutty Nuryati; Rimi Gusliana Mais; Uswatun Khasanah
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.381

Abstract

Revenue from tax funds is Indonesia's main revenue, where around 80% of Indonesia's APBN revenues come from tax revenues. This is certainly a concern of the Government to pay attention to everything related to increasing tax revenues. Tax evasion is something that is actually an attempt to minimize tax revenue by taxpayers, which of course the government does not want. However, this is an act that is permissible, as long as it is carried out within reasonable limits. The purpose of this study is to determine the extent to which tax avoidance is influenced by profitability, capital structure, and managerial ownership in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This study used a descriptive quantitative approach and analyzed using linear regression with panel data using the Eviews 10 software program. This study used secondary data with data collection techniques using the documentation method through the official IDX website. The research population taken is mining companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sample was determined based on the purposive sampling method with a sample of 13 companies, so that the total observations in this study were 65 observations. The results of the study show that profitability has a significant effect on tax avoidance, while capital structure and managerial ownership have no effect on tax avoidance  
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance dengan Return On Assets sebagai Pemoderasi Khalisa Fahira; Tutty Nuryati; Pratiwi Nila Sari
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6597

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) and firm size on tax avoidance, with Return on Assets (ROA) serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 33 companies with a total of 132 observations selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that: (1) CSR has a negative effect on tax avoidance; (2) firm size has a negative effect on tax avoidance; (3) ROA moderates the effect of CSR on tax avoidance by strengthening the relationship; and (4) ROA does not moderate the effect of firm size on tax avoidance. These findings indicate that companies with stronger CSR implementation and larger firm size tend to engage in lower tax avoidance. Furthermore, profitability, as measured by ROA, strengthens the relationship between CSR and tax avoidance but does not significantly influence the relationship between firm size and tax avoidance, providing additional evidence on the role of profitability in corporate tax behavior.
Pengaruh Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak dengan Sanksi Pajak sebagai Moderasi Adira Oktaviani Tita Nurjanah; Tutty Nuryati; Cris Kuntadi; Uswatun Khasanah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2463

Abstract

This study aims to analyze the influence of tax understanding and tax incentives on taxpayer compliance and to examine the role of tax sanctions as a moderating variable. This study employed a quantitative survey method. The population was individual taxpayers registered in the Bekasi area. The sampling technique used was purposive sampling with a sample size of 100 respondents. The data source in this study was primary data collected through a questionnaire with a Likert scale. Data analysis methods included instrument testing, classical assumption testing, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS version 25 software. The results indicate that, partially, tax understanding has a positive and significant effect on taxpayer compliance. Conversely, tax incentives have a negative effect, indicating that providing incentives does not increase taxpayer compliance. Based on the interaction term (MRA), tax sanctions moderate the effect of tax understanding on taxpayer compliance by strengthening it. However, tax sanctions, as a moderating variable in the relationship between tax incentives and taxpayer compliance, show a negative and significant effect, indicating that the presence of tax sanctions actually weakens the effect of tax incentives on taxpayer compliance.
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