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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat International Journal of Supply Chain Management IKRA-ITH EKONOMIKA Jurnal Ilmiah Manajemen Ubhara Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Ilmiah Wahana Pendidikan ETNIK : Jurnal Ekonomi dan Teknik J-MIND (Jurnal Manajemen Indonesia) Journal of Accounting and Finance Management (JAFM) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
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Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya , Jakarta.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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 Public Health Social Sciences Transportation Other

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Pengaruh Aset Pajak Tangguhan, dan Leverage Terhadap Manajemen Laba Ilvina Damayanti Miranda; Uswatun Khasanah; Tutty Nuryati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.167

Abstract

Tujuan penelitian adalah untuk menganalisis teori yang menjelaskan pengaruh asset pajak tangguhan, dan leverage terhadap manajemen laba. Penelitian ini menggunakan metode kuantitatif dengan metode literatur riview. Penelitian ini menyajikan latar belakang, landasan teori, variable penjelas lainnya dan hasil dari literatur riview dari penelitian terdahulu teori yang melandasi penelitian ini adalah agency theory. Variable penjelas lainnya yang mempengaruhi asset pajak tangguhan, dan leverage pada manajemen laba. Hasil penelitian ini menunjukan hubungan yang berbeda asset pajak tangguhan, dan leverage pada manajemen laba. Kajian ini juga memberikan gambaran yang lebih jelas dari beberapa fenomena yang ada dan membantu penelitian.
Pengaruh Corporate Social responsibility, Capital Intensity, dan Transfer Pricing terhadap Tax Avoidance Sahla Kamila; Uswatun Khasanah; Tutty Nuryati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.168

Abstract

This study aims to obtain empirical evidence about the effect of corporate social responsibility, capital intensity, and transfer pricing on tax avoidance. This study uses a data sample of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The number of companies used as samples were 14 companies with observations for 4 years using purposive sampling method. The data analysis technique used is multiple linear regression The results of multiple linear regression testing show that the corporate social responsibility and capital intensity variables have a negative effect on tax avoidance, while the transfer pricing variable has a positive effect on tax avoidance.
INDONESIAN SMES FINANCIAL QUALITY INFORMATION PERFORMANCE AS LEARNING ORGANIZATION Uswatun Khasanah; Dewi Puspaningtyas Faeni; Rachmat Pramukty; Amor Marundha; Tri Yulaeli
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1199

Abstract

SMEs comprise of majority of registered small medium enterprises in the developing countries. They play an important economic role by generating income and employment by contributing significantly to export earnings. Unfortunately, SMEs are not bankable, banks tend to prioritize lending to large companies because of higher risks and high transaction and monitoring cost of SME lending activities. This research observed access to finance support to tourism travel industry in Indonesia. Research location was in Borobudur Temple which located in Magelang City. The temple has attracted many visitors both domestic and international visitors. The temple has become one of the world’s seven wonders and visitor attractions that bring the values of religious harmony and natural human beauty surrounded by towering mountains visited by local and foreign visitors. It was concluded that Financial Information Quality to Bank Accessibility and Performance of SMEs In Asean Economic Community. Keywords : Finance Support, Tourism Travel Industry and SMEs
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.
Pengaruh Pemahaman Perpajakan, Tingkat Pendidikan dan Cinta Uang Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Studi pada Wajib Pajak Orang Pribadi Desa/Kelurahan Mangunjaya Kecamatan Tambun Selatan) Afifah Rohmawati; Uswatun Khasanah; Triana Yuniati
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 2 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i2.858

Abstract

This study explores the influence of Taxation Understanding, Education Level, and Love of Money on Individual Taxpayers' Perceptions of Tax Evasion (a case study on individual taxpayers in Mangunjaya Village, South Tambun District). The aim of this article is to analyze the relationships among the variables examined. The findings reveal that: (1) Taxation understanding positively affects taxpayers' perceptions of tax evasion, (2) Education level does not influence taxpayers' perceptions of tax evasion, and (3) Love of money positively affects taxpayers' perceptions of tax evasion.
Co-Authors Afifah Rohmawati Amor Marundha Ardian Ardian Citra Sukmadilaga Cris Kuntadi Cyntia Shafa Zahrani devi, Meita candra Dewi Puspaningtyas Dimas Febriyanto Endah Prawesti Ningrum Endro Satrio Wicaksono Fadhilah Naufal Satriyo Fanny Khamillah Hasim Hamzah Ritchi Ilvina Damayanti Miranda Izaz Hafighaniyu Juhdi Ropiki Nida Aulia Rasyid Ningrum, Endah Prawesti novi fitri irmalasari NUR FAUZIAH Nuryati, Tutty Oktavilia Kristanti Rachmat Pramukty Rina Harleyna Sari Rizky Fisa Abadi Rochman Marota Sahla Kamila Salwa Azahra Sudrajat sudrajat Tri Utami Lestari Tri Yuli Lestari Try Myana Whikanaulia Luthfihana Marzidhan Yulaeli, Tri Yuniati, Triana