Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JAKPI Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
Gunawan, Ester Hanna
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

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

Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

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

Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
KUALITAS AUDIT MEMODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN Gunawan, Ester Hanna; Holiawati, Holiawati; Kusumaningsih, Ani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6506

Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang terjadi pada nilai ESG Leaders tahun 2021 menunjukan kenaikan yang lebih signifikan di banding nilai IHSG. Puncak tertinggi BGK ESG Leaders pertengahan hingga akhir tahun 2022 sedangkan nilai IHSG mengalami kenaikan yang moderat. Pada fenomena ini tercetuslah rumusan masalah yaitu Pengaruh dan Peran Kualitas Audit memoderasi hubungan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Perusahaan yang digunakan yaitu tercatat pada ESG BGK Foundation dan Bursa Efek Indonesia tahun 2019-2023. Populasi perusahaan yaitu sebanyak 169, dengan menggunakan metode purposive sampling maka sampel perusahaan sebanyak 40 perusahaan. Hasil penelitian menunjukkan bahwa komponen Environmental, Social, dan Governance (ESG) secara empiris memiliki pengaruh signifikan terhadap Nilai Perusahaan. Selain itu, Kualitas Audit terbukti mampu memoderasi dan memperkuat hubungan antara pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan. Temuan ini menegaskan bahwa semakin baik pengungkapan aspek Environmental, Social, dan Governance, serta didukung oleh kualitas audit yang tinggi, maka nilai perusahaan cenderung meningkat.
Co-Authors dwi purwanto Holiawati, Holiawati Kusumaningsih, Ani Rachmawan, Mochamad Aditia Saputri, Alzulin Olvica Sugiyanto - Wungo, Yosef Tari