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All Journal Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Journal of Research and Publication Innovation JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Nusa Akuntansi JEKOS (Jurnal Ekonomi dan Sosial)
Titah Rahmawati
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisa Ketertarikan Masyarakat Terhadap Perbankan (Konvensional dan Syariah) Titah Rahmawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

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Abstract

This research to find out how the public's interest (interest) in banking (conventional banks vs. Islamic banks) and what factors are the determinants of society in choosing banking services. In Indonesia there are two kinds of banking operational systems, Conventional Banks and Islamic Banks. Bank is a business entity that collects funds from the public in the form of savings and distributes them back to the community in the form of loans (credit) in order to improve people's living standards. Meanwhile, Sharia Bank is a bank that carries out its business activities based on sharia principles or Islamic legal principles as regulated in the Fatwa of the Indonesian Ulema Council (MUI). All forms of banking operational activities, both conventional and sharia are under the supervision of the Financial Services Authority (OJK). The type of research used is descriptive to describe public interest in banking products (Conventional Banks vs. Islamic Banks), with data collection using a questionnaire as an instrument in the study, to see whether or not there are differences in public interest in banking (conventional banks vs. Islamic banks). by the same respondent. The results of this study are expected to be able to contribute to the banking sector, especially Islamic banking to carry out more socialization to the community, and is also expected to be a literature for all levels of society in need and as a motivation for other writers who want to conduct similar research with more creative and innovative methods
Penyusunan Laporan Keuangan di Kelurahan Pamulang Timur Titah Rahmawati; Ririn Sari Dewi
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Abstract

Kelurahan is an administrative division in Indonesia under sub-districts, which is led by a lurah. Unlike the village, the kelurahan has more limited rights to regulate its territory. Along with the pace of development that was matched by the rapid growth of the population and economy, as a buffer zone for the national capital, East Pamulang Village finally changed its status from Village to Village, namely on September 19 2005, Pamulang Timur Village, which is located at Jalan Pinang Raya Number 2 Pamulang Timur 15417. Based on Permenkeu No.22/PMK.05/2022, SAP is applied in compiling and presenting accrual-based government financial reports, namely SAP which recognizes income, expenses, assets, debt, and equity in accrual-based financial reporting, and recognizes income, spending, and financing in reporting the implementation of the budget based on the basis set out in the state revenue and expenditure budget/regional revenue and expenditure budget. In the context of accountability for the implementation of the APBN/APBD, each Reporting Entity is required to prepare and present Financial Reports and Performance Reports. Central/regional government Financial Reports consist of Budget Realization Reports, Balance Sheets, Cash Flow Reports and Notes to Financial Statements.
PENGARUH TAX PLANNING, TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: NILAI PERUSAHAAN Santika Betara; Titah Rahmawati
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to examine the influence of Tax Planning, Tax Avoidance, and Good Corporate Governance (GCG) on company value in the financial institutions sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Company value is measured using the  to Book Value (PBV) ratio. Tax Planning is proxied by the Effective Tax Rate (ETR), Tax Avoidance by the Cash Effective Tax Rate (CETR), and GCG is measured through institutional ownership. This study uses a quantitative method with secondary data obtained from annual financial reports. The study population includes 32 financial institutions. The sample was determined using a purposive sampling method, resulting in 18 companies over five years of observation. The analysis technique used is panel data regression, with the best model based on the Chow and Hausman test being the Fixed Effect Model (FEM). The results show that Tax Planning and Good Corporate Governance have no significant effect on company value, while Tax Avoidance has a significant effect on company value. These findings indicate that tax avoidance, despite its potential risks, can be positively perceived by the market if conducted within legal limits, while tax planning and institutional ownership are not necessarily the primary factors in increasing company value in this sector. Keywords: Company Value, Financing Institutions, Good Corporate Governance, Tax Avoidance, Tax                                   Planning.
PENGARUH LITERASI PERPAJAKAN DAN EFEKTIVITAS PENGELOLAAN KEUANGAN TERHADAP KEWAJIBAN PERPAJAKAN UMKM DI KOTA TANGERANG SELATAN Irma Anggraeni; Titah Rahmawati
Journal of Research and Publication Innovation Vol 4 No 1 (2026): JANUARY
Publisher : Journal of Research and Publication Innovation

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Abstract

This study examines the influence of tax literacy and financial management effectiveness on the tax obligations of Micro, Small, and Medium Enterprises (MSMEs) in South Tangerang City. The low level of tax compliance among MSMEs, despite the implementation of a 0,5% final income tax rate under Goverment Regulation No. 23 of 2018, indicates a gap between potential and actual tax revenue. Using a quantitative approach, data were collected through questionnaires distributed to 105 MSME actors selected by accidental sampling. The data were analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests.
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BEI PERIODE 2020-2024 Nadiah; Titah Rahmawati
Journal of Research and Publication Innovation Vol 4 No 3 (2026): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

Penghindaran pajak menjadi isu yang semakin penting karena berdampak pada penerimaan negara. Penelitian ini bertujuan menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan manajemen laba terhadap penghindaran pajak berdasarkan teori keagenan yang menjelaskan adanya konflik kepentingan antara prinsipal dan agen dalam pengambilan keputusan perpajakan perusahaan. Penghindaran pajak diukur menggunakan Cash Effective Tax Rate (CETR), intensitas modal dengan rasio aset tetap terhadap total aset, pertumbuhan penjualan berdasarkan perubahan penjualan antarperiode, serta manajemen laba menggunakan model Modified Jones. Penelitian ini menerapkan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel terdiri atas 39 perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024 sehingga diperoleh 195 observasi melalui purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan Random Effect Model (REM) pada EViews 12. Hasil penelitian menunjukkan bahwa intensitas modal berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan manajemen laba tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 2,64%, yang menunjukkan perusahaan dengan intensitas modal tinggi cenderung memanfaatkan depresiasi sebagai pengurang pajak secara legal.
Pengaruh Pemahaman Pajak, Pengaplikasian Coretax, dan Sanksi Pajak terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Reni Aprila; Titah Rahmawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3030

Abstract

Penelitian ini bertujuan menganalisis pengaruh Pemahaman Pajak, Pengaplikasian Coretax, dan Sanksi Pajak terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di KPP Pratama Pondok Aren, Tangerang Selatan. Meskipun jumlah wajib pajak terdaftar terus bertambah, rasio kepatuhan formal pelaporan SPT Tahunan secara nasional berfluktuasi dan sempat menurun menjadi 85,66% pada tahun 2024, sementara sebagian besar wajib pajak orang pribadi di wilayah kerja KPP Pratama Pondok Aren belum melaporkan SPT Tahunan untuk tahun pajak 2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data dari 102 wajib pajak orang pribadi yang dikumpulkan melalui teknik purposive sampling, kemudian dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 32. Hasil penelitian menunjukkan bahwa Pemahaman Pajak, Pengaplikasian Coretax, dan Sanksi Pajak masing-masing berpengaruh positif dan signifikan secara parsial terhadap kepatuhan, dengan Pemahaman Pajak dan Sanksi Pajak menunjukkan pengaruh paling kuat, sementara Pengaplikasian Coretax yang masih dalam tahap implementasi awal menunjukkan pengaruh yang lebih moderat. Secara simultan, ketiga variabel tersebut mampu menjelaskan 43,0% variasi Kepatuhan Pelaporan SPT Tahunan. Temuan ini, yang diinterpretasikan melalui Technology Acceptance Model, mengindikasikan bahwa penguatan edukasi perpajakan, transparansi sanksi, dan pendampingan teknis penggunaan Coretax secara berkelanjutan dapat mendorong peningkatan kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI EMPIRIS PADA KANTOR SAMSAT CIPUTAT) Asyfiyatinnisa; Titah Rahmawati
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.451

Abstract

This study was motivated by the low level of motor vehicle taxpayer compliance, resulting in suboptimal Motor Vehicle Tax revenue. It aimed to analyze the effect of taxpayer awareness, tax sanctions, and the e-Samsat system on motor vehicle taxpayer compliance at the Ciputat SAMSAT Office. This quantitative study collected data through questionnaires from 100 taxpayers selected using purposive sampling, analyzed with SPSS 26 through descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Results showed that, partially, taxpayer awareness had a positive and significant effect on compliance, while tax sanctions and e-Samsat implementation had no significant effect. Simultaneously, the three variables significantly affected compliance, with an Adjusted R Square of 26.4%. Compliance improvement is thus influenced more by taxpayer awareness than by tax sanctions or e-Samsat.
Green Accounting, Ukuran Perusahaan, dan Firm Value sebagai Determinan Effective Tax Rate pada Perusahaan Manufaktur Indonesia Cinta Yuliana; Mahwiyah Mahwiyah; Titah Rahmawati
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 02 (2026): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i02.2979

Abstract

Tingkat pajak efektif perusahaan merupakan isu penting karena mencerminkan beban pajak aktual yang ditanggung perusahaan dan dapat dipengaruhi oleh praktik lingkungan, karakteristik perusahaan, serta penilaian pasar. Penelitian terdahulu mengenai green accounting, ukuran perusahaan, firm value, dan perpajakan masih menunjukkan hasil yang belum konsisten, khususnya terhadap Effective Tax Rate (ETR). Objective: Penelitian ini bertujuan menganalisis pengaruh green accounting, ukuran perusahaan, dan firm value terhadap ETR pada perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Method: Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder dari laporan tahunan dan laporan keuangan auditan. Purposive sampling menghasilkan 21 perusahaan dengan 105 observasi perusahaan-tahun. Analisis dilakukan menggunakan EViews 12 melalui statistik deskriptif, regresi, uji t, uji F, dan koefisien determinasi. Findings: Green accounting berpengaruh positif signifikan terhadap ETR (β=0,740074; p=0,0231), ukuran perusahaan tidak signifikan (β=0,113126; p=0,4801), sedangkan firm value berpengaruh positif signifikan (β=0,460787; p=0,0181). Model signifikan secara simultan (p=0,016757) dengan Adjusted R² sebesar 6,90%. Implications: Temuan mendukung integrasi aspek lingkungan, korporasi, dan perpajakan dalam evaluasi manajerial dan regulasi. Originality: Penelitian ini mengintegrasikan dimensi keberlanjutan, skala perusahaan, dan nilai pasar dalam satu model ETR pada perusahaan manufaktur industri Indonesia.
Co-Authors Asyfiyatinnisa Cinta Yuliana Irma Anggraeni Mahwiyah Mahwiyah Nadiah Reni Aprila Ririn Sari Dewi Santika Betara Sri Yuli Ayu Putri