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All Journal Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Muria Jurnal Layanan Masyarakat JIPkM Journal of Community Service (JCOS) "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Akuntansi Kontemporer
Titiek Puji Astuti
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Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Sistem Pengendalian Internal Kas dan Setara Kas UKM di Era New Normal Titiek Puji Astuti; Nurul Herawati
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 2 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i2.2967

Abstract

Pengabdian ini bertujuan meningkatkan pengetahuan sekaligus melatih para usaha kecil menengah (UKM) di sekitar Kelurahan Punggawan terkait sistem pengendalian internal UKM dalam rangka memperkecil terjadinya kecurangan dalam pengelolaan uang kas perusahaan. Metode pengabdian menggunakan metode ceramah, diskusi, tanya jawab, dan pelatihan pengelolaan kas dan setara kas. Kegiatan ini berjalan lancar dan para UKM sangat antusias mengikuti acara pengabdian ini. Kegiatan pelatihan ini juga mendorong berkembangnya UKM dalam pengelolaan manajemen perusahaan (khususnya manajemen keuangan) sehingga dapat mendukung peningkatan perekonomian daerah.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Tri Setyaningsih; Titiek Puji Astuti; Yunus Harjito
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1468

Abstract

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing
PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Dyah Detari Prabaningrum; Titiek Puji Astuti; Yunus Harjito
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1472

Abstract

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN DI PEMERINTAH KABUPATEN KLATEN Della Oktavia; Titiek Puji Astuti; Yunus Harjito
Accounting Global Journal Vol 4, No 1 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i1.4592

Abstract

This Study aims to examine the effect of Distributive Justice, Procedural Justice, Internal Control, Regulatioin Enforcement, Organizational Commitment, and Organizational Culture on Fraud at Klaten Regency Government. Type of research in this study is quantitative research. The samples in this study using saturation sampling/census. The samples in this study were Structural Functionary which involved with managing regional budget of OAP (Organization of Area Peripheral) Klaten Regency of 16 office and 4 governing corporation at Klaten Regency Government. The analysis data of this research uses a multiple regression test to test hypothesis. The result of analysis data in this research shows that the Distributive Justice, Internal Control, Regulation Enforcement and Organizational Commitment have a negative effect on Fraud while the Procedural Justice and Organizational Culture does not effect on Fraud
TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 Titiek Puji Astuti; Y Anni Aryani
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.4

Abstract

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MELALUI E-FILING DI UNIVERSITAS TRUNOJOYO MADURA Nurul Herawati; Khy’sh Nusri Leapatra Chamalinda; Emi Rahmawati; Imam Agus Faisol; Lyna Latifah; Sudarwati Sudarwati; Titiek Puji Astuti
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 2 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.779 KB) | DOI: 10.47232/jipkm.v1i2.113

Abstract

Permasalahan setiap tahun yang dihadapi oleh wajib pajak khususunya karyawan di Universitas Trunojoyo Madura (UTM) saat melaporkan surat pemberitahuan (SPT) adalah menginput data penghasilan, bukti potong, harta, dan hutang ke e-filing. Solusi yang diberikan oleh Tax Center Fakultas Ekonomi dan Bisnis UTM yaitu dengan menyelenggarakan pendampingan pengisian dan pelaporan SPT Tahunan melalui e-filing. Tujuan kegiatan adalah untuk membantu dan mendampingi pegawai UTM dalam mengisi dan melaporkan SPT Tahunannya. Metode pengabdian yang dilaksanakan adalah dengan pendampingan dan konsultasi selama periode 4 Januari sampai 31 Maret 2021. Hasil kegiatan pengabdian masyarakat ini adalah para wajib pajak di UTM dapat mengisi dan melaporkan SPT Tahunannya dengan benar dan tepat waktu. Selain itu, aktivitas pendampingan ini juga memberikan wawasan dan edukasi tentang pentingnya melaporkan SPT Tahunan tepat waktu.   Kata Kunci: e-filing, SPT Tahunan, wajib pajak orang pribadi, pajak penghasilanAbstractThe problem that every year faced by taxpayers, especially employees at Trunojoyo Madura University (UTM) when reporting tax return (SPT) is to input income data, withholding evidence, assets, and debts into e-filing. The solution given by the Tax Center of the Faculty of Economics and Business UTM is by holding assistance in filling out and reporting the Annual notification letter through e-filing. The objective of this activity is to assist and advise UTM employees in filling out and reporting their annual tax returns. The method of community service implementation is with assistance and consultation during the period from January 4 to March 31, 2021. The result of this community service activity is that taxpayers at UTM can fill out and report their annual tax returns correctly and on time. Moreover, this mentoring activity also provides insight and education about the importance of reporting Annual Tax Returns on time.Keywords: e-filing, Annual Tax Return (SPT), individual taxpayers, income tax
Pengaruh Profitabilitas, Leverage, Perusahaan dan Intensitas Modal terhadap Agresivitas Pajak (Studi Empiris Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2017- 2021) Magdalena Septia Prihana; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.91 KB)

Abstract

Profitability, leverage, company size, and capital intensity all have an impact on tax aggressiveness, according to an empirical study of property and real estate companies from 2017 to 2021. This study uses secondary data. The research sample consists of eighty real estate and property companies that will be listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Using a strategy called "purposive sampling," 38 businesses were chosen to serve as samples. Profitability, leverage, firm size, and capital intensity all have a positive impact on tax aggressiveness, according to the study.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Putri Rukmana Sari; Titiek Puji Astuti; Faiz Rahman Siddiq; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6830

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani Juliani; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6915

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
PELATIHAN PENINGKATAN KEMAMPUAN IBU RUMAH TANGGA DALAM MELIHAT PELUANG BISNIS KAIN PERCA Yulandari, Ariefah; Titiek Puji Astuti; Widi Hariyanti; Sugiarti; Dewi Astuti Herawati; Dionysius Andang Arif Wibawa
Journal of Community Service (JCOS) Vol. 2 No. 2 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v2i2.1026

Abstract

Program pengabdian masyarakat ini berfokus pada ibu rumah tangga yang bekerjasama dengan orang – orang berprofesi penjahit dan kain perca sebagai permasalahan utama sebagai limbah yang dapat dimanfaatkan. Pelatihan yang bekerjasama dengan orang – orang yang berprofesi menjahit bertujuan untuk menyelesaikan permasalahan tentang limbah kain perca dan memberikan kemanfaatan bagi masyarakat di Banaran, Grogol, Sukoharjo. Kain perca sebagai limbah awal mulanya, dapat diubah menjadi dua produk yang dinilai memiliki nilai jual. Produk tersebut yaitu totte bag dan clutch. Pelaksanaan program pengabdian masyarakat ini memakai cara memberikan pelatihan dengan tujuan memberikan bekal ilmu dan praktek terhadap ibu rumah tangga yang ingin meningkatkan ekonomi keluarga melalui wirausaha. Pelatihan terdiri dari tahap pemilihan kain perca, penyusunan kain perca, cara membuat pola, cara menjahit dan cara mempercantik produk. Hasil pelatihan menghasilkan totte bag dan clutch bertujuan untuk dijadikan dasar awal para ibu rumah tangga untuk mengembangkan diri dalam mempergunakan kain perca sebagai peluang bisnis.
Co-Authors Aisyah, Dian Ariefah Yulandari Della Oktavia Dewi Astuti Herawati Dionysius Andang Arif Wibawa Dyah Detari Prabaningrum Eko Madyo Sutanto Emi Rahmawati Faiz Rahman Siddiq Faiz Rahman Siddiq Hariyanti, Widi Harjito, Yunus Imam Agus Faisol Juliani Juliani Juliani Khy’sh Nusri Leapatra Chamalinda Kusuma, Lachella Angga Dewi Bintang Lachella Angga Dewi Bintang Kusuma Lyna Latifah Magdalena Septia Prihana Nahak, Maria Regina Novita Nathania Aldisa Oliviandy Ngedo, Ariance Inya Nur Hidayati Nurul Herawati Puspitasari, Yeni Angga Putri Rukmana Sari Retnaningsih, Susi Rosi Wulandari Sari, Handini Narati Sari, Putri Rukmana Siddiq, Faiz Rahman Sudarwati Sudarwati Sugiarti Sugiarti - Sugiarti . Sugiarti, Sugiarti Sugiarti Suseno Suseno Suseno, Agus Endrianto Susi Retnaningsih Tabita, Oi Tri Setyaningsih Widi Hariyanti Widi Hariyanti Wulan Nur Khasanah Wulandari, Rosi Y Anni Aryani Y. Anni Aryani Yulandari, Ariefah Yulianto Yulianto Yulianto Yulianto Yunus Harjito Yunus Harjito Yunus Harjito Yunus Harjito, Yunus