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Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya , Jakarta.
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INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK Nida Aulia Rasyid; Amor Marundha; Uswatun Khasanah
JURNAL ECONOMINA Vol. 2 No. 10 (2023): JURNAL ECONOMINA, Oktober 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i10.928

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Populasi dalam penelitian ini yaitu seluruh perusahaan sektor Industri Dasar dan Kimia yang tercatat di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel yaitu menggunakan purposive sampling dan diperoleh sebanyak 65 sampel. Metode analisis yang digunakan adalah Regresi Linear Berganda Data Panel dengan pengelolaan Eviews 9. Hasil penelitian menunjukkan bahwa: Intensitas Modal berpengaruh positif dan signifikan terhadap Penghindaran Pajak, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak, dan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Penghindaran Pajak.
KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, PROFITABILITAS DAN TAX AVOIDANCE Cyntia Shafa Zahrani; Amor Marundha; Uswatun Khasanah
JURNAL ECONOMINA Vol. 2 No. 10 (2023): JURNAL ECONOMINA, Oktober 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i10.931

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Konservatisme Akuntansi, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh sebanyak 55 observasi data. Metode analisis yang digunakan adalah Regresi Linear Berganda Data Panel dengan menggunakan software Eviews versi 9. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif terhadap tax avoidance, Capital Intensity berpengaruh positif terhadap tax avoidance, dan Profitabilitas tidak berpengaruh terhadap tax avoidance.
PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, SOSIALISASI PAJAK DAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN Whikanaulia Luthfihana Marzidhan; Amor Marundha; Uswatun Khasanah
JURNAL ECONOMINA Vol. 2 No. 10 (2023): JURNAL ECONOMINA, Oktober 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v2i10.932

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Studi Empiris Pada Wajib Pajak Di Kelurahan Jatikramat Bekasi). Penelitian ini termasuk penelitian kuantitatif data yang digunakan adalah data primer, dengan sampel yang diperoleh dalam penelitian ini sebanyak 100 responden dengan teknik pengambilan sampel menggunakan metode accidental sampling. Pengumpulan data melalui penyebaran kuesioner, dengan analisis yang digunakan adalah Structural Equation Modelling (SEM) yang merepresentasikan hasil dan hipotesis penelitian. Hasil pengujian menunjukkan bahwa Pengetahuan Perpajakan tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Sanksi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak dan Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak.
LITERATURE REVIEW PENGARUH PENGETAHUAN, MODERNISASI SISTEM ADMINISTRASI DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Tri Yuli Lestari; Uswatun Khasanah; Cris Kuntadi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 2 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2022 - November 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i2.1129

Abstract

Artikel Literatur Review Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sosialisasi Perpajakan tehadap Kepatuhan Wajib Pajak Orang Pribadi adalah artikel imliah yang bertujuan membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) Pengetahuan Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi; 2) Modernisasi Sistem Administrasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi; dan 3) Sosialisasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Examining Community Service in Preschool Management: The Learning Processes of biMBA AIUEO Through a Literature Review Tyna Yunita; Uswatun Khasanah; Murti Wijayanti
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.1010

Abstract

Discussions about early childhood are always interesting, as they relate to future generations. Children's educational achievements today will determine their success in the future. Nonetheless, the number of early childhood children (ages 0–6) enrolled in preschool education in Indonesia remains significantly restricted. Therefore, biMBA, as a preschool educational institution, plays a very important role in shaping children's future success. This study aims to identify promising research areas through a literature review and determine the factors influencing preschool-aged children's learning at biMBA AIUEO. The findings show discussions on four topics: (1) learning processes, (2) human resource management, (3) marketing strategies, and (4) learning facilities. The teacher unit of analysis has the highest quantity, highlighting the role of educators in the preschool environment as parental figures who significantly influence children's development, especially during the formative years when independence is instilled. The findings indicate that pedagogical approaches are crucial for early childhood education and are an interesting subject to research because of their significance to (a) cognitive development and (b) socio-emotional development
Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market Uswatun Khasanah; Tutty Nuryati; Vitra Yozi
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1061

Abstract

Payroll management is one of the main obligations of entrepreneurs as tax collectors (tax withholding system) based on Indonesian tax law, particularly in the context of Article 21 of the Income Tax Law (PPh). However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still rely on manual payroll systems accompanied by incomplete administrative records, resulting in inaccurate tax calculations and potential non-compliance with applicable tax regulations. This study aims to: (1) identify whether MSMEs in the study sample still use manual or digital payroll systems, and (2) assess the completeness of payroll administration documents required for accurate PPh Article 21 reporting. This study uses a descriptive qualitative method, using a structured questionnaire distributed to 30 MSMEs engaged in the staple food (sembako) trading sector at Wanaherang Market, Bogor Regency. A total of 20 questionnaires were returned and analyzed, with a response rate of 66.7%. The results show that the majority of respondents still rely on manual payroll methods with incomplete administrative documentation. The 20 MSME respondents, only 9 entities (45%) had complete payroll documentation across all seven assessed components: employee data, revenue components, insurance deductions, Article 21 Income Tax calculations, supporting data, tax reporting documents, and internal control systems. The weakest component was internal control (only 40% complete), followed by completeness of supporting data (55%). As a contribution, this study proposes a conceptual digital payroll accounting information system framework consisting of six integrated stages employee data input, automated tax calculation, document generation, system validation, multi-level approval, and payroll disbursement designed to improve compliance efficiency for MSMEs. This prototype is planned to be implemented through community service activities targeting MSMEs that have not yet adopted a digital payroll system.
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  
The Role of Environmental Disclosure in Tax Avoidance Tutty Nuryati; Uswatun Khasanah; Rimi Gusliana Mais
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.v4i1.382

Abstract

This study analyzes the relationship between green accounting, stakeholder pressure, environmental disclosure, and carbon tax avoidance using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach via SmartPLS software. The research data were obtained through the distribution of a structured questionnaire to 280 companies from various industrial sectors in Indonesia. The analysis was conducted in two stages: testing the measurement model to ensure construct reliability and validity, and testing the structural model to evaluate direct, indirect, and mediating effects using the bootstrapping technique with 5,000 resamples. The results of the study show that green accounting and stakeholder pressure influence environmental disclosure, underscoring the importance of these two factors in enhancing corporate transparency. Environmental disclosure was found to have a negative effect on carbon tax avoidance, indicating that higher levels of transparency can reduce companies’ opportunistic behavior in carbon tax avoidance. However, green accounting does not have a direct effect on carbon tax avoidance; rather, it exerts an indirect influence through the mediating effect of environmental disclosure. Conversely, stakeholder pressure has a direct effect on carbon tax avoidance without going through a mediating mechanism. These findings enrich the sustainability accounting literature by integrating internal accounting practices and external stakeholder dynamics in explaining corporate tax compliance behavior.
Pengaruh Manajemen Laba, Profitabilitas, dan Likuiditas terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI pada Tahun 2018-2022) Nur Tiara Handayani; Amor Marundha; Uswatun Khasanah
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1191

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi dalam penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 80 sampel data observasi. Pengolahan data dalam penelitian ini menggunakan Eviews versi 9. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif tetapi tidak signifikan terhadap penghindaran pajak, profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, dan likuiditas berpengaruh positif tetapi tidak signifikan terhadap penghindaran pajak.
Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2018 – 2022) Hilda Resti Khoirunnissa; Amor Marundha; Uswatun Khasanah
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1192

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Leverage, Likuiditas, dan Capital Intensity Terhadap Agresivitas Pajak. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 135 sampel data. Pengolahan data dalam penelitian ini menggunakan Eviews 9. Berdasarkan hasil penelitian yang dilakukan maka dapat disimpulkan bahwa leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak, dan capital intensity berpengaruh positif dan signifikan terhadap agresivitas pajak.
Co-Authors Ardian Ardian Citra Sukmadilaga Cris Kuntadi Cyntia Shafa Zahrani devi, Meita candra Dewi Puspaningtyas Faeni Endah Prawesti Ningrum Endro Satrio Wicaksono Fadhilah Naufal Satriyo Fanny Khamillah Hasim Fifi Chaerani Hamzah Ritchi Hilda Resti Khoirunnissa Izaz Hafighaniyu Juhdi Ropiki Marundha, Amor Murti Wijayanti Nida Aulia Rasyid novi fitri irmalasari NUR FAUZIAH Nur Tiara Handayani Nuryati, Tutty Oktavilia Kristanti Rachmat Pramukty Rahma Dwi Novita Rimi Gusliana Mais Rina Harleyna Sari Rizky Fisa Abadi Rochman Marota Salsabil Zakia Salwa Azahra Sudrajat sudrajat Tri Utami Lestari Tri Yuli Lestari Tutty Nuryati Vitra Yozi Whikanaulia Luthfihana Marzidhan Yulaeli, Tri Yunita, Tyna