Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Bina Bangsa SENTRI: Jurnal Riset Ilmiah
Yati Mulyati, Yati
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Miranda, Putri Anisa; Mulyati, Yati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2578

Abstract

This study aims to find out how profitability and leverage affect tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The factors tested in this study are profitability and leverage as independent variables and tax avoidance as the dependent variable. The research method used in this study is the verification method. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period, which includes as many as 44 companies. The sampling technique used in this study is non-probability sampling with a purposive sampling method, so that the total sample is 18 companies. The data analysis used in this study was panel data regression analysis at a significance level of 5% using the Eviews 10 program. The results showed that profitability and leverage had an effect on tax avoidance. In addition, the influence of profitability and leverage in contributing to tax avoidance is 51.1%.
Green Supply Chain Management Organizational Performance Sinaga, Obsatar; Mulyati, Yati; Darrini, Anni; Galdeano, Dulcenombre Madrid; Prasetya, Arus Reka
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2977

Abstract

The purpose of this study is to ensure the organizational performance through internal and external drivers along with the mediating role of green supply chain management on Indonesian manufacturing industry. 5point Likert scale is used to collect the data. Random sampling technique is used on the 300 respondents from Indonesian medical officers. PLS3 is used to analyze the data. The findings of this concluded that internal drivers and external drivers are strong motivators for “Small and Medium-Sized Enterprises (SMEs)” to practice. “Green supply chain management” practices such as management of internal environmental, cooperation and green purchasing with consumers are in practice in Indonesian “Small and Medium-Sized Enterprises (SMEs)”. SMEs that practicing “Green supply chain management” may expand company repute and consequence in higher loyalty with improved sales, and increased profit.
PELATIHAN PENYUSUNAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM, DESA CANGKUANG, KECAMATAN LELES, KABUPATEN GARUT Andari, Diah; Fitriana , Rosa; Mulyati, Yati; Purnamasari , Dyah; Mariana, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1656

Abstract

Community Service (PkM) will focus on the theme "Enhancing the Management of Cost Calculation for Goods Production among MSMEs in Cangkuang Village, Leles District, Garut Regency." The participants will include members of the Kominda Micro, Small and Medium Enterprises (UMKM) cooperative in Cangkuang Village, Leles District, Garut Regency. The primary objective of this initiative is to enhance the accuracy of production cost calculations for MSMEs in the area. Additionally, a specific aim of this PkM is to ensure that MSME operators comprehend the significance of accounting in their business operations and are equipped to conduct Management Counseling for the Preparation of Cost of Goods Production. This knowledge will enable MSME operators to effectively manage their finances and generate straightforward financial reports utilizing information technology, ultimately contributing to the growth of their businesses in the future.
Pengaruh Corporate Risk, Profitabilitas terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Barus, Irene Sukma Lestari; Winiasih, Shelma Alya; Sugianto, Paulus; Mulyati, Yati
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 10 (2025): SENTRI : Jurnal Riset Ilmiah, Oktober 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i10.4628

Abstract

This study aims to determine how the influence of Corporate Risk, profitability, on Tax Avoidance on property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. This research is motivated by the unstable condition of the company, which sometimes has an increase and a decrease in the variable Corporate Risk and profitability. The method of data collection used in this study is the documentation method. The sample determination technique used in this study is a purposive sampling technique. The number of samples in this study amounted to 92 property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The method of analysis used in this study is regression analysis of panel data at the significance level of 5%. The Program used in analyzing data is Eviews. The results of the study partially show that Corporate Risk (X1) has no effect on Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. Profitability (X2) affects Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023, while simultaneously showing that Corporate Risk and profitability affect Tax Avoidance in property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Purnamasari, Dyah; Sari , Diana; Mulyati, Yati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1876

Abstract

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.
Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Mulyati, Yati; Sari, Diana; Purnamasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13405

Abstract

Low tax revenue, the Panama Papers scandal, low taxpayer compliance and taxpayer database collection are the things behind the implementation of the Tax Amnesty program. Indonesia has implemented the tax amnesty program several times, including 1964, 1984, 2016, and 2021. This study aims to determine how the implementation of tax amnesty and the Voluntary Disclosure Program (PPS) and its implications for Indonesia's tax revenue and tax ratio. The research method is carried out with descriptive qualitative. The data used in this research is secondary data in the form of laws, regulations, tax revenue data, and tax ratio. The results illustrate that the tax amnesty program in 1964, 1984 and 2021 was less effective, this is evidenced by the contribution to tax revenue is still minimal. Meanwhile, the tax amnesty program in 2016 had an impact on the increase in tax revenue. The tax ratio is directly proportional to the increase in tax revenue even though the increase does not appear significant.
Co-Authors Andari, Diah Barus, Irene Sukma Lestari Darrini, Anni Diana Sari Dyah Purnamasari Fitriana , Rosa Galdeano, Dulcenombre Madrid Mariana, Citra Miranda, Putri Anisa Obsatar Sinaga Paulus Sugianto, Paulus Prasetya, Arus Reka Purnamasari , Dyah Sari , Diana Winiasih, Shelma Alya