Article Per Year (5 Year)
p-Index From 2020 - 2025
1.431
P-Index
This Author published in this journals
All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat DEDIKASI PKM Disclosure: Journal of Accounting and Finance Governors Akuntansi: Jurnal Riset Ilmu Akuntansi Mosintuwu Jurnal Pengabdian Kepada Masyarakat
Purwati, Agnes Susana Merry
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi, Suwandi; Luju, Elisabet; Melinda, Melinda; Mulyadi, Yose Ega; Akadiati, Victoria Ari Palma; Yulianti, Maria Lusiana; Purwati, Agnes Susana Merry; Abdurohim, Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Pengaruh ROA, Proporsi Dewan Komisaris Independen, ACHANGE, LEV, DCHANGE Terhadap Tax Avoidance Rahayu, Hesti; Cahyani, Ulriche Suci; Valeriyan, Gilbert Pius; Sinaga, Imelda; Purwati, Agnes Susana Merry
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9656

Abstract

The background to this research focuses on several companies that carry out deliberate tax avoidance actions such as not remitting taxes that have been collected by not submitting Tax Returns (SPT). Tax avoidance or tax avoidance is an activity to reduce or eliminate tax debts that should be paid by the company by not violating existing laws. This study aims to detect whether there is a significant relationship between the independent variables in detecting tax avoidance in trading industry companies listed on the Indonesia Stock Exchange during the 2017-2021 period. This study uses a quantitative approach with sample data obtained from annual reports of trading industry companies that have been published on the Indonesia Stock Exchange during the 2017-2021 period.  The sample selection technique used was purposive sampling, and data was obtained from 30 samples. The method used is descriptive statistical analysis and multiple regression analysis. The results of this study indicate that the variables Return On Assets (ROA) and Pressure from Outside (LEV) have positive and significant results on tax avoidance. Other factors which include the Proportion of Independent Commissioners, Financial Stability (ACHANGE), and Change of Directors (DCHANGE) do not have a significant effect on tax avoidance.
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi, Suwandi; Luju, Elisabet; Melinda, Melinda; Mulyadi, Yose Ega; Akadiati, Victoria Ari Palma; Yulianti, Maria Lusiana; Purwati, Agnes Susana Merry; Abdurohim, Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Pendampingan Gen Z dalam Literasi Keuangan di SMA Xaverius Pringsewu Purwati, Agnes Susana Merry; Sinaga, Imelda; Suharsana, Yohannes; Gultom, Maria Maranatha
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48789

Abstract

Tujuan pengabdian kepada masyarakat yang dilakukan untuk melakukan sosialisasi peningkatan literasi keuangan pada pengelolaan keuangan dalam perencanaan masa depan pada Siswa-Siswi di SMA Xaverius Pringsewu sehingga membantu Gen-Z untuk mencapai stabilitas dan keamanan  finansial  dimasa depan, menambah skill atau kemampuan diri, serta memiliki cadangan keuangan untuk menghadapi  situasi  tak  terduga. Metode yang digunakan adalah cerama dan tutorial serta diskusi.  Hasil PkM menunjukkan bahwa masih terdapat siswa yang belum mengetahui atau mencari tahu tentang literasi keuangan, sehingga diperlukan usaha bersama dari berbagai kalangan praktisi, akademisi, dan instansi terkait untuk terus mensosialisasikan pentingnya literasi keuangan dan peningkatan pemahaman literasi khususnya bagi siswa. Berdasarkan hasil evaluasi sebesar 100% peserta merasakan peningkatan wawasan terkait pencatatan literasi keuangan dan investasi. Hasil ini berimplikasi untuk melakukan penguatan kurikulum sekolah, kolaborasi dengan stakeholder yatu orangtua, lembaga keuangan dan komunitas serta adanya dukungan psikologis dan evaluasi berkelanjutan dalam peningkatan pemahaman.
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Pendampingan Dan Sosialisasi Simulasi Coretax Pada Guru Dan Karyawan Di Sekolah SMA Xaverius Pringsewu Tilaar, Andy Fitriadi Dharma; Sinaga, Imelda; Purwati, Agnes Susana Merry
Mosintuwu Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025): Mosintuwu : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Sintuwu Maroso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71127/2808-9073.713

Abstract

Abstrak Guru dan karyawan di Sekolah Xaverius Pringsewu mengalami kesulitan dalam menggunakan aplikasi Coretax terbaru yang sudah dikeluarkan oleh pihak Direktorat Jenderal Pajak. Ini terlihat dari hasil survey awal kepada 40 responden ketika ditanyakan mengenai aplikasi Coretax rata-rata menjawab belum bisa login untuk pendaftaran, data belum sinkornisasi dengan NIK (Nomor Induk Kependudukan), aplikasi sering error. Tujuan PkM ini adalah membantu wajib pajak meningkatkan kemudahan untuk melakukan proses registrasi melalui pelatihan dan pendampingan dalam keserderhanaan adminstrasi bagi wajp pajak dan meningkatkan integrasi data dengan pihak ketiga. Metode pelaksanaan PkM ini  menggunakan tahap persiapan , tahap implementasi, diskusi dan evaluasi. Hasil yang dicapai adalah peserta memberikan  jawaban yang baik merasakan dampak dari Pengabdian kepada Masyarakat ini. Untuk pendampingan dan sosialisasi aplikasi simulasi Coretax terpadu telah sesuai sehingga membantu Wajib Pajak sehingga Tim sangat mengapresiasi anstusiasme para peserta. Selain itu adanya keberlanjutan pendampingan dan sosialisasi aplikasi simulasi coretax terpadu pada guru dan karyawan di sekolah SMA Xaverius Pringsewu di kemudian hari, mengingat pelaksanaan Coretax akan diberlakukan tahun depan. Hal ini juga menjadi evaluasi bagi tim pengabdian untuk melaksanakan pelatihan dengan jangka waktu yang lebih panjang. Abstract Teachers and employees at Xaverius Pringsewu school have difficulty using the latest Coretax application that has been issued by the Directorate General of taxes. This can be seen from the results of the initial survey to 40 respondents when asked about the average Coretax application, they answered that they could not login for registration, the data had not been synchronized with the NIK (population identification number), the application often had errors. The purpose of this PkM is to help taxpayers improve the ease of registration process through training and assistance in simplifying administration for wajp taxes and improving data integration with third parties. This PkM implementation method uses the preparation stage, implementation stage, discussion and evaluation. The result is that participants give good answers to feel the impact of this community service. For assistance and socialization of the integrated Coretax simulation application, it is appropriate to help taxpayers so that the team really appreciates the enthusiasm of the participants. In addition, the sustainability of assistance and socialization of the integrated coretax simulation application on teachers and employees at Xaverius Pringsewu High School in the future, considering that the implementation of Coretax will be implemented next year. This is also an evaluation for the service team to carry out training with a longer period of time.
Penguatan kesadaran pajak melalui edukasi dan pendampingan pengisian SPT Elektronik bagi guru dan karyawan sekolah Purwati, Agnes Susana Merry; Akadiati, Victoria Ari Palma; Tilaar, Andy Fitriyadi Dharma; Atmaja, Yosef Hari
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2025): February(Article in Progress)
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3070

Abstract

Permasalahan rendahnya tingkat kepatuhan pajak di kalangan masyarakat termasuk pada kalangan guru dan karyawan sekolah dapat disebabkan karena minimnya pemahaman dan keterampilan dalam mengakses layanan perpajakan secara digital. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesadaran pajak serta kemampuan teknis dalam pengisian Surat Pemberitahuan Tahunan (SPT) Elektronik bagi guru dan karyawan di sekolah mitra.  Kegiatan dilakukan melalui edukasi interaktif serta pendampingan personal secara langsung dalam penggunaan e-filling. Pendekatan partisipatif diterapkan agar peserta terlib aktif dalam seluruh proses. Hasil kegiatan menunjukkan peningkatan dalam pemahaman peserta terhadap kewajiban perpajakan serta kemampuan mereka dalam mengakses dan mengisi SPT secara mandiri. Pengabdian kepada masyarakat ini memberikan dampak positif dalam membentuk budaya sadar pajak dan diharapkan dapat menjadi model edukasi pajak yang berkelanjutan di lingkungan pendidikan.
Co-Authors Abdurohim Abdurohim, Abdurohim Anggara, Yulius Rizki Deka Anggraeni, Sesilia Eva Atmaja, Yosef Hari Cahyani, Ulriche Suci Fransiska, Saskia Dwi Gultom, Maria Maranatha Hesti Rahayu Imelda Sinaga, Imelda Luju, Elisabet Melinda Melinda Mulyadi, Yose Ega Suharsana, Yohannes Suwandi Suwandi Tilaar, Andy Fitriadi Dharma Tilaar, Andy Fitriyadi Dharma Valeriyan, Gilbert Pius