Article Per Year (5 Year)
p-Index From 2020 - 2025
1.244
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Nusa Akuntansi Jurnal Sinergi Manajemen
Yusuf, Nur’aini
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 8 Documents
Search

 1 
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Khobiru, Humul; Yusuf, Nur’aini
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.901

Abstract

This research aims to test whether there is an influence between understanding tax regulations and implementing the e-filing system on personal taxpayer compliance with tax socialization as a moderating variable. The population in this study are individual taxpayers at KPP Pratama Pondok Aren. The number of samples in this research was 100 respondents. The sampling method uses the Slovin formula calculation. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 26. The results of this research provide empirical evidence that partially the variable understanding tax regulations has a positive effect on taxpayer compliance, while the variable implementing the e-filing system has no effect on taxpayer compliance. Then, the research results also showed that tax socialization was able to moderate the influence of understanding tax regulations on taxpayer compliance, and the research results showed that tax socialization was not able to moderate the influence of implementing the e-filing system on taxpayer compliance.
PENGARUH UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK Agustin, Nanda; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.242

Abstract

This study aims to analyze and provide empirical evidence on the effect of firm size, independent commissioners, and fixed asset intensity on tax management. This type of research is associative quantitative, utilizing secondary data in the form of annual financial reports of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 - 2023. The sampling procedure used in this study was purposive sampling, resulting in 19 companies that met the criteria. The variables used in this study include firm size as the first independent variable, independent commissioners as the second independent variable, and fixed asset intensity as the third independent variable, with tax management as the dependent variable. The analysis technique applied was panel data regression analysis using the E-views 12 software. The results of this study indicate that firm size significantly influence tax management, while independent commissioners and fixed asset intensity do not have a significant effect on tax management.
PENGARUH FINANCIAL LEVERAGE, KINERJA KEUANGAN DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN Syahwallistiana, Nandita; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.243

Abstract

This study aims to obtain empirical evidence on the effect of financial leverage, financial performance and Environmental, Social and Governance (ESG) on firm value. This type of research uses associative quantitative research using secondary data taken from the IDX website and the websites of company listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling method used in this study is to use the non-probability sampling method with the sampling technique chosen is purposive sampling. The samples in this study were 9 companies with a total observation of 45 samples. Hypothesis testing was carried out using the E-views 12 application. The results of the data analysis show that partially financial performance and ESG do not affect the company's value, while financial leverage affects the company's value. And simultaneously financial leverage, financial performance and Environmental, Social and Governance (ESG) affects on the company's value.
PENGARUH UKURAN PERUSAHAAN, TINGKAT UTANG DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PENGHASILAN BADAN Febriana, Nurfadilla; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.245

Abstract

This research aims to analyze and provide empirical evidence of the influence of company size, debt levels and operational costs on corporate income tax burden. This type of research is associative quantitative using secondary data in the form of annual financial reports of food and beverage sub-sector companies registered in Indonesia Stock Exchange (IDX). during the period 2019 to 2023. The sample selection procedure in this study used a purposive sampling method and obtained results from 18 companies that met the criteria. The variables used in this research are company size as the first independent variable, debt level as the second independent variable and operational costs as the third independent variable and corporate income tax burden as the dependent variable. The analysis technique used is panel data regression analysis using E- views 12 software. The results of this study state that company size and debt levels have a significant effect on the corporate income tax burden, operational costs have no effect on the corporate income tax burden.
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN TERKONSENTRASI, GOOD CORPORATE GOVERNANCE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Prasetyo, Bayu Eko; Yusuf, Nur’Aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.303

Abstract

This study aims to analyze the influence of financial distress, concentrated ownership, good corporate governance, and capital intensity on taxaggressiveness. This research was conducted by analyzing the finansial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consisted of 13 energy sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using the purposive sampling technique. The data used in this research are secondary data in the form of financial statements from each company that has been sampled for the study. The variables used in this study are financial distress, concentrated ownership, good corporate governance, capital intensity as the independent variable with tax aggressiveness as the dependent variable. The panel data regression method is used as the research methodology in this study. Analysis of research results using the EViews 12 Student Version Lite software. The research results show that the best model is the Common Effect Model. (CEM). The results of this study indicate that financial distress partially does not affect tax aggressiveness, concentrated ownership partially does not affect tax aggressiveness, good corporate governance proxied with independent commissioners partially does not affect tax aggressiveness, capital intensity partially affects tax aggressiveness, and simultaneously, financial distress, concentrated ownership, good corporate governance, and capital intensity affect tax aggressiveness.
PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA DARI TAHUN 2019-2023) Isjayanti, Cicih; Yusuf, Nur’Aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.304

Abstract

This research aims to determine the effect of tax planning, sales growth, capital structure on company value. The population in this study was 102 companies in the basic materials sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023. The sample was determined based on the purposive sampling method, so that 24 companies were obtained during the 5 year research period. This type of research uses quantitative research with secondary data sources, namely company annual reports obtained through the official BEI website www.idx.co.id. The data processing uses eviews 12. The results of the research show that tax planning, sales growth and capital structure simultaneously influence company value. Partially, tax planning and capital structure variables have no effect on company value. Meanwhile, sales growth affects company value.
Pengaruh perencanaan Pajak, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Nilai Perusahaan Yusuf, Nur’aini; Fahdini, Hera Triana
Jurnal Sinergi Manajemen Vol 1 No 1 (2024): Jurnal SINERGI Manajemen
Publisher : YBAMB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70285/ddb76d48

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, pertumbuhan penjualan, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data dengan menggunakan teknik dokumentasi atau observasi tidak langsung. Penelitian ini termasuk dalam kategori penelitian sekunder, yaitu penelitian yang bertujuan untuk mengetahui pengaruh antara dua variabel. Populasi yang digunakan dalam penelitian ini yaitu perusahaan sektor consumer non-cyclicals yang Jurnal Sinergi Manajemen, Vol. 1, No.1, Februari 2024 (1-55)  DOI: http://.................................... terdaftar di Bursa Efek Indonesia (BEI) dengan periode laporan tahun 2018-2022. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling, dengan jumlah 140 data sampel dari 28 perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dengan uji asumsi klasik, uji koefisien determinasi dan uji parsial t-test. Dengan menggunakan analisis regresi linear berganda, pengujian data dibantu dengan software Microsoft Excel dan Statistic Eviews versi 9. Hasil dari penelitian ini adalah secara parsial perencanaan pajak dan pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan, sementara ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Namun secara simultan perencanaan pajak, pertumbuhan penjualan, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. 
Pengaruh Ukuran Perusahaan, Intensitas Aset Tetap,  Dan Tingkat Utang Terhadap Manajemen Pajak Carolina, Angel; Yusuf, Nur’aini
Jurnal Sinergi Manajemen Vol 2 No 1 (2025): Jurnal SINERGI Manajemen
Publisher : YBAMB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70285/eyxm1f58

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberi bukti empiris pengaruh ukuran perusahaan, intensitas aset tetap dan tingkat utang terhadap manajemen pajak. Jenis penelitian ini adalah kuantitatif asosiatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018 sampai 2022. Prosedur pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dan mendapatkan hasil 25 perusahaan yang memenuhi kriteria. Variabel yang digunakan dalam penelitian ini yaitu ukuran perusahaan (X1) sebagai variabel bebas pertama, intensitas aset tetap (X2) sebagai variabel bebas kedua dan tingkat utang (X3) sebagai variabel bebas ketiga serta manajemen pajak (Y) sebagai variabel terikat. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan perangkat lunak E-views 12. Hasil penelitian ini menyatakan bahwa ukuran perusahaan berpengrauh secara signifikan terhadap manajemen pajak, intensitas aset tetap dan tingkat utang tidak berpengaruh secara signifikan terhadap manajemen pajak.
Co-Authors Agustin, Nanda Carolina, Angel Fahdini, Hera Triana Febriana, Nurfadilla Isjayanti, Cicih Khobiru, Humul Prasetyo, Bayu Eko Syahwallistiana, Nandita