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Pengaruh Pengetahuan Undang- Undang Harmonisasi Perpajakan (UU HPP) Dan Sanksi Terhadap Kepatuhan Pajak UMKM Berbentuk Badan Usaha Di Kelurahan Kebon Sirih, Jakarta Pusat Mustajab, Muhammad Roffii; Intan Pramesti Dewi
JURNAL SeMaRaK Vol. 8 No. 2 (2025): JURNAL SeMaRaK
Publisher : Universitas Pamulang

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

Abstract

Undang-Undang Harmonisasi Perpajakan (UU HPP) diimplementasikan di Indonesia sebagaiupaya reformasi sistem perpajakan dengan tujuan menyederhanakan administrasi, meningkatkankepatuhan wajib pajak, dan menciptakan sistem perpajakan yang lebih adil dan kompetitif.Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan tentang UU HPP dan sanksiperpajakan terhadap kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) berbentuk badan usaha di Kelurahan Kebon Sirih, Jakarta Pusat. Penelitian ini menggunakan pendekatankuantitatif dengan desain deskriptif dan analisis regresi linier berganda. Sampel penelitianterdiri dari 30 UMKM yang terdaftar secara resmi di Kelurahan Kebon Sirih, yang datanya diperoleh dari database Dinas Koperasi, Usaha Kecil dan Menengah DKI Jakarta. Sampel dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner yang telah disusun dalam bentuk pernyataan dan dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa Pengetahuan tentang UU HPP dan pemahaman tentang Sanksi Perpajakan berpengaruh positif dan signifikan terhadap tingkat Kepatuhan Pajak UMKM.
Penghindaran Pajak: Intensitas Modal dan Persediaan pada BEI Non-Cyclicals (2019-2023) Syifa Nurul Ardiana; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7483

Abstract

This study examines the effect of capital intensity and inventory intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The aim is to analyze how investment in fixed assets and inventory affects tax avoidance practices. A quantitative approach is used with multiple linear regression methods and purposive sampling techniques on 73 companies. The results show that capital intensity has a negative and significant effect on tax avoidance, indicating that the greater the proportion of fixed assets, the lower the tendency to avoid taxes. Interestingly, inventory intensity also has a negative and significant effect, contrary to the initial hypothesis. Both variables simultaneously have a significant effect on tax avoidance with a determination value of 77.9% (R²=0.779). This finding suggests that companies with large investments in fixed assets and inventory tend to have higher tax compliance.
The Influence of Net Working Capital and Sales Growth on Company Financial Performance (A Study of Banking Companies Listed on the Indonesia Stock Exchange 2018–2022) Lia Nurjanah; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7487

Abstract

A company's financial performance reflects the outcomes of various activities that contribute to its overall success. This study investigates the impact of net working capital and sales growth on financial performance, both jointly and individually. A quantitative approach is applied, utilizing secondary data and EViews version 12 to test the research hypotheses. The analysis includes multicollinearity testing, heteroscedasticity testing, Chow test, Hausman test, Lagrange multiplier test, and the common effect model. The results indicate that net working capital and sales growth, when considered together, have a significant and positive effect on financial performance.
The Effect of Financial Distress and Capital Intensity on Tax Avoidance Lutfi Hamdani Lutfi Hamdani; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8234

Abstract

This study aims to examine the effect of financial distress and capital intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax avoidance is an important concern because although legal, this practice can reduce potential state revenue, especially in a situation of economic recovery after the COVID-19 pandemic. This research is motivated by the inconsistency of previous research results regarding the relationship between financial distress and capital intensity variables with tax avoidance. The method used is a quantitative approach with descriptive research type. Data were obtained through purposive sampling technique from 32 companies, and analyzed using multiple linear regression. The results showed that financial distress has a significant negative effect on tax avoidance, while capital intensity has no significant effect. These findings indicate that companies in financial distress tend to avoid additional risk through tax avoidance. This study contributes to the understanding of corporate behavior in tax management and the importance of financial stability in fiscal compliance.
THE INFLUENCE OF LIQUIDITY AND COMPANY SIZE ON STOCK PRICES IN 2019-2023 Muadz Zaki Mudzakir; Intan Pramesti Dewi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2996

Abstract

This study aims to further examine the effect of liquidity and company size on stock prices, with the hope of contributing to the literature and becoming a reference for investors in making better investment decisions. This study is a quantitative study and uses descriptive and verification methods to provide a clear and systematic picture of the data and facts observed, so that it can provide a deep understanding of the characteristics of the variables studied. The results of the study indicate that liquidity has a positive but insignificant effect on stock prices and company size has a significant positive effect on stock prices. It can be concluded that companies with larger total assets tend to have higher stock prices, which can be interpreted as an indicator of investor confidence in the stability and prospects of the company in the future, so that it will affect stock prices.
The Influence of Managerial Ability and Earnings Quality on Financial Reporting Fraud in Energy Sector Companies Listed on the Indonesia Stock Exchange 2020–2024 Susi Rahmawati; Intan Pramesti Dewi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9071

Abstract

The purpose of this study is to analyze the effect of managerial ability and earnings quality on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research hypothesis states that managerial ability and earnings quality contribute to financial statement fraud. A quantitative approach was implemented using secondary data sourced from the annual reports of energy sector companies. The research population included 89 companies, with probability sampling techniques using the proportionate stratified random sampling method, resulting in 73 companies as research samples with a total of 360 observations. Managerial ability was measured using the firm efficiency approach, income quality was measured using the quality of income ratio, while financial statement fraud was measured using the Beneish M-Score model. The data analysis techniques used included descriptive statistical analysis and panel regression with the Common Effect Model. The results found that managerial ability and income quality had a significant positive effect on financial statement fraud, both simultaneously and partially. These findings indicate that managerial ability and apparent income quality can be exploited opportunistically by management under certain conditions of pressure. These findings suggest that high managerial ability and seemingly high-quality earnings may be used opportunistically by management under certain pressures. The study highlights the importance of strengthening corporate governance mechanisms and financial reporting oversight, particularly in the energy sector, which is characterized by high fraud risk. The findings also provide implications for future research to incorporate additional variables and alternative fraud detection approaches.
Co-Authors Ali Rahman Reza Saputra Andayani, Anastasia Puspitasari Apriyani, Ismi Asto Purwanto Dani Sopian Ferdiansyah Haryoso Wicaksono Herwanto, Patah Irianti, Reni Lia Nurjanah Lutfi Hamdani Lutfi Hamdani Moch. Ali Ramdhani Muadz Zaki Mudzakir Muldiansyah, Muldiansyah Mustajab, Muhammad Roffii Nenda Marliani Rendi Kusuma Natita Ridwan Herdiansyah Riyan Saputra, Riyan Rosida Sinurat, Vanni Basaria SUSI RAHMAWATI Syifa Nurul Ardiana Wulan laelasari