Article Per Year (5 Year)
p-Index From 2021 - 2026
5.38
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science JCA (Jurnal Cendekia Akuntansi) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi International Journal Of Economics Social And Technology Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics and Management Scienties IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Jurnal Ekonomi, Manajemen, Akuntansi
Parwati, Ni Made Suwitri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Efektifkah Sosialisasi, Tarif dan Sanksi Diterapkan untuk Kepatuhan Pelaporan Pajak? Parwati, Ni Made Suwitri; Jurana, Jurana; Aprilia, Kadek Ayu Rita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i3.005

Abstract

Abstract: Are Socialization, Tariffs and Sanctions Effective to be Applied For Tax Reporting Compliance? Purpose: to test and analyze the effectiveness of implementation  socialization, tariffs and sanctions on individual regional taxpayer compliance. Method: survey method using census multiple regression analysis on swallow enterpreneur in Palu city. Results: Tarrifs and sanctions has an effect on taxpayer compliance, while socialization has no effect taxpayer compliance Novelty: the study proves that socialization cannot provide an awareness effect on tax reporting compliance when compared to the provision of tax sanctions Contribution: this study serves as a basis for consideration in making  tax regulations by the government, especially the Palu city regional government . Abstrak: Efektifkah Sosialisasi, Tarif dan Sanksi Diterapkan untuk Kepatuhan Pelaporan Pajak?  Tujuan: untuk menguji dan menganalisis keefektifan penerapan  sosialisasi, tarif dan sanksi pada kepatuhan pelaporan pajak daerah oleh wajib pajak. Metode: metode survey menggunakan analisis regresi berganda secara sensus pada pengusaha walet di kota Palu Hasil: tarif dan Sanksi memengaruhi kepatuhan perpajakan, sementara itu sosialisasi tidak dapat memengaruhi kepatuhan pelaporan perpajakan. Kebaruan: membuktikan jika sosialisasi tidak dapat memberikan efek kesadaran pada kepatuhan pelaporan pajak jika dibandingkan dengan pemberian sanksi pajak Kontribusi: sebagai dasar pertimbangan dalam pembuatan regulasi perpajakan oleh pemerintah khususnya pemerintah daerah kota Palu.
Village Funds and Corruption Tendencies in Village Development Yulfani, Yulfani; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i2.1421

Abstract

This study aims to analyze the effect of village funds and the tendency of corruption on village development in Central Sulawesi Province. This study uses village government data in Central Sulawesi Province. Using the Proposive Sampling method for sample selection, so that the total final sample obtained was 1,840 observations. The results showed that village funds and corruption tendencies had an impact on increasing the village development index (IDM). Related to the existence of control variables, the characteristics of the village head and village characteristics also show an influence on increasing IDM. This research has implications for the importance of supervision and efforts to eradicate corruption at the village level to increase IDM
Political Connection and Creative Accounting on Tax Avoidance Rahmatia, Adilla; Parwati, Ni Made Suwitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8jjt5370

Abstract

This study examines the effect of political connections and creative accounting on tax avoidance. This study employs a quantitative descriptive approach, utilizing a purposive sampling technique for sample selection. Data analysis is conducted using WarpPLS 7.0. The results of this study indicate that political connections and creative accounting significantly positively affect tax avoidance. Policymakers need to increase supervision of politically connected companies to prevent abuse of power, direct further research, and strengthen the role of public accountants in maintaining the integrity of financial statements and compliance with tax regulations.
Taxpayer Compliance: Average Effective Rate Of Income Tax Article 21 And Taxation Socialization Amin, Nurul Fitria Rahmadany; Parwati, Ni Made Suwitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/trxdwn23

Abstract

Tax compliance is considered a crucial element affecting state revenue, mainly through Income Tax Article 21. This topic was chosen because the latest policy regarding Income Tax Article 21 rates calculation is expected to impact taxpayer compliance. The investigation examines how taxpayers feel about applying Income Tax Article 21's average effective rate and how tax socialization affects taxpayer compliance with filing the Annual Tax Return (SPT). The analysis population includes 6,782 ASN taxpayers in Palu City. The quantitative research process involves giving respondents questionnaires.Three hundred seventy-eight respondents The accidental sampling approach was used to pick respondents randomly, and the number of respondents in this To test the hypothesis research. The idea was tested using Warp PLS 7.0 sof. The findings demonstrated how tax socialization and applying Article 21's Average Effective Rate of Income Tax impacted taxpayer compliance with filing tax returns.. This research is expected to contribute to tax authority policy. With this insight, tax authorities will be better able to design more appropriate policies that encourage taxpayer compliance in reporting their obligations.
The Influence of Financial Literacy and Transparency on Budget Management in the Vote Counting Committee Salsabila; Totanan, Chalarce; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1423

Abstract

The current research examines the impact regarding financial literacy and transparency on budget management within Voting Organizing Committees (PPS) in Donggala Regency, Indonesia. A quantitative approach is employed, involving a census of 501 PPS members from 167 subdistricts. Data is gathered via structured surveys and assessed using multiple linear regression in SPSS software. The analysis includes instrument validation, reliability testing, and classical assumption diagnostics such as normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing is conducted through t-tests and F-tests, with model explanatory power assessed using the coefficient of determination (r2). The findings reveal that financial literacy and transparency both significantly enhance budget management, accounting for 78.1% of the model’s explanatory power. Specifically, increased financial literacy enables PPS members to plan, allocate, and report budget usage effectively, while transparency enhances accountability and deters misuse through open financial disclosures. The study’s implications are twofold: theoretically, it supports Public Financial Management and Agency theories, highlighting the importance of competence and openness in public budget administration; practically, it calls for integrated training programs to enhance financial skills and transparency in electoral governance. These results contribute to improving democratic integrity and public trust in electoral processes.
The Influence of Company Growth, Capital Structure, and Liquidity on Earnings Response Coefficient (A Study of Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023) Prayoga, Wahyu Imam; Parwati, Ni Made Suwitri; Mile, Yuldi; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/ms3fg814

Abstract

This study aims to determine and analyze the effect of company growth, capital structure, and liquidity on ERC. This type of research is quantitative research with secondary data sources for 2019-2023 obtained from the official IDX and Yahoo Finance websites. The sampling technique used the purposive sampling method with a sample of 27 companies from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data analysis used was multiple linear regression analysis with the help of SPSS version 25. The results of the study showed that (1) company growth had a positive and significant effect on the earnings response coefficient; (2) Capital structure had a significant negative effect on the earnings response coefficient; (3) liquidity has a significant positive effect on the earnings response coefficient.
PENGARUH PROFITABILITAS, LEVERAGE DAN LABA AKUNTANSI TERHADAP RETURN SAHAM: (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023) Nur, Mufliha; Usman, Rudy; Muliati, Muliati; Parwati, Ni Made Suwitri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3249

Abstract

Introduction: This study was conducted to investigate the effect of profitability, leverage, and accounting profit on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Methods: Profitability is represented by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and accounting profit is proxied using profit growth. The research approach is quantitative, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique processed with SmartPLS 4.0 software. The sample consisted of 21 energy companies selected through the purposive sampling method, resulting in 63 observations over three years. Results: The research findings show that profitability and leverage do not significantly affect stock returns, while accounting profit has a positive and significant effect. Simultaneously, the three variables explain 9.4% of the variability in stock returns, while the remainder is explained by other factors outside the model. These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Conclusion and suggestion: These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Since this study only focuses on internal company variables, it is recommended that subsequent studies consider external factors such as interest rates, inflation, exchange rates, and market perceptions. Further research can also use a longer time span and different analytical approaches to obtain more in-depth and relevant results in generalization.
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
Edukasi Kewajiban Perpajakan atas Penggunaan Dana Desa kepada Perangkat Desa di Kabupaten Banggai Kepulauan Provinsi Sulawesi Tengah Mayapada, Arung Gihna; Muliati, Muliati; Totanan, Chalarce; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah; Liato, Della Fitriany; Sangadji, Mia Lestari; Suci, Indah
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 4 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i4.1592

Abstract

Berdasarkan Undang-Undang (UU) No. 6 Tahun 2014 tentang Dana Desa, dana desa merupakan salah satu pendapatan desa terbesar yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan ke rekening kas desa untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Pemerintah desa selaku pengelola dana desa mempunyai tanggung jawab untuk memotong dan memungut pajak terkait pengelolaan dana tersebut, misalnya pajak penghasilan (PPh) Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh Pasal 4 Ayat (2) dan Pajak Pertambahan Nilai (PPN). Namun, survei singkat yang dilakukan oleh tim pengabdi di Kabupaten Banggai Kepulauan menunjukkan kurangnya pemahaman dan edukasi pajak menyebabkan rendahnya kesadaran aparatur desa dalam memenuhi kewajiban perpajakan, khususnya di Kecamatan Bulagi Utara. Maka dari itu, tim pengabdi melakukan edukasi kewajiban perpajakan atas pengunaan dana desa kepada aparatur desa di Kecamatan Bulagi Utara. Kegiatan pengabdian ini dilaksanakan dalam metode ceramah dan pelatihan pada tanggal 5-6 September 2025 di Kantor Desa Luk Penenteng yang dihadiri oleh 50 aparatur desa di Kecamatan Bulagi Utara. Melalui kegiatan ini, aparatur desa mengalami peningkatan pemahaman yang memadai mengenai perpajakan sesuai peraturan perundang-undangan yang berlaku.
The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating Wulandari, Novita; Din, Muhammad; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1269

Abstract

This research endeavors to evaluate the impact of taxpayer perceptions on the efficacy of the implementation of Government Regulation of the Republic of Indonesia Number of 2023 in enhancing the compliance of individual taxpayers in filing annual tax returns, with tax comprehension serving as a moderating variable. The study included 169,672 individual taxpayers who were registered at KPP Pratama Palu. The research sample was randomly selected using a random sampling approach, and the total number of samples used was 399 respondents, as determined by the Slovin formula. This study employs a quantitative methodology, utilizing questionnaires distributed directly and online. The WarpPLS 7.0 software used the Partial Least Squares (PLS) method to analyze the data. The findings indicated that taxpayers' assessments of the efficacy of Government Regulation of the Republic of Indonesia Number of 2023 substantially impacted their compliance with tax return reporting, as evidenced by a path coefficient value of 0.516 and a p-value of less than 0.001. Furthermore, the relationship between perception and compliance is fortified by tax understanding as a moderating variable, as evidenced by a path coefficient value of 0.097 and a p-value of 0.026.
Co-Authors Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Anatasya, Anatasya Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil BAKRY, M.Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Briegita, Ruth Anindya Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Eva Jannuriati Fajriyatul Putri Faradiba Magfirah Febria, Lisa Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas I Putu Edi Darmawan INDRIASAR, Rahayu Jamaluddin Jamaluddin Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Mattulada, Andi Miswati, Miswati Muhammad Din Muhammad Ilham Pakawaru Muhammad Ridwan Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa Phatra Anggana Djuri Prayoga, Wahyu Imam Putra, Mohamad Raffi Cendika Putri, Ni Made Tia Aditya Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan, Ridwan Rifqi, Muh. Rudy Usman Ryan Farham Salsabila Sangadji, Mia Lestari Santika Selmita Paranoan Siti Fatimah Suci, Indah Suhartini Suhartini Tampang, Tampang Tanra, Andi Ainil Mufidah Totanan, Chalarce Ulva, Ulva Yuldi Mile Yulfani, Yulfani