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Mulia Rahmah
Departemen Akuntansi, Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS PENGARUH KESADARAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP TIGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DEPOK SAWANGAN Mirna Suryani; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.396

Abstract

This study aims to determine the Analysis of the Influence of Tax Services, and Tax Sanctions on the Level of Personal Taxpayer Compliance at the Depok Sawangan Pratama Tax Office. The population in this research is quantitative research with a descriptive approach. Research Result.The results of this study indicate that the variable influence of awareness, quality of tax services and tax sanctions on the level of compliance of individual tax payer. This can be proven Tax Awareness obtains a value of arithmetic of 3,511 which is greater than the value of tabel of 1,98498 a significant value of 0,001 means less than 0,05 so it can be concluded that tax awareness has a positive effect on tax compliance. The Tax Service Quality varibale obtains the t value of 2,411 which means it is greater than the t table value of 1,98498, a significant value of 0,032 which means it is less than 0,05 so it can be concluded that the Tax Service Quality has a positive effect on tax compliance. The Tax Sanction variable obtained a t value of 2,174 which means it os greater than the table value of 1,98498 a significant value of 0,043 which means less than 0,05 so it can be concluded that tax sanctions have a positive effect on tax compliance.Based on the results og the study conclued that the variabel Analysis of Awareness, Quality of Tax Service, and Tax Sanctions on the Level of Compliance of Individual Taxpayers in Depok Sawangan Pratama Tax Office. Sanctions Author Depok Sawangan Primary Tax Office to hold regular and on going socialization about tax payer awareness that contains the benefits of paying tax payers and corporate tax payer can be more obedient in fulfilling obligations and paying their taxes so that it will have an impact on increasing tax revenue in Indonesia.
EVALUASI PENGENDALIAN INTERNAL TERHADAP DANA KAS KECIL PADA KANTOR CABANG PT. SURYA MAS AGUNG Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i1.407

Abstract

One important aspect of a company is the system of internal control. Internal control system are policies and procedures that protect assets from misuse and embezzlement and irregularities. The purpose of this study was to evaluate the role of internal control petty cash fund applied Branch Office PT. Surya Mas Agung. From research conducted then known to have had elements of internal control as an organizational structure that strictly separates responsibility, the system of authorization and recording procedures, and practice healthy in payment details to avoid misuse and misappropriation From the above results indicate that Branch Office PT. Surya Mas Agung has met the elements of internal control.
PERLAKUAN AKUNTANSI ORGANISASI NIRLABA TERKAIT DENGAN PSAK NO. 45 TAHUN 2017 PADA GEREJA HKBP MARANATHA Franky Bigky Munte; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.419

Abstract

This study aims to determine the application of financial accounting standards for non-profit entities, namely PSAK No. 45 in the process of recording accounting and financial statement presentation at HKBP Maranatha Church in Rawalumbu. This study uses a qualitative descriptive analysis method that can provide problem solving by collecting data, clarifying, analyzing and interpreting it, which records financial transactions in the HKBP Maranatha Church in Rawalumbu. Then the research of this problem will be compared with the existing standards, namely PSAK No. 45, so that it can provide a clear picture and can draw conclusions and suggestions arranged systematically. The results of the study indicate that the Foundation does not apply PSAK No. 45 in financial reporting. The HKBP Maranatha Rawalumbu Church in the accounting process only records cash income and cash disbursement. And the HKBP Maranatha Rawalumbu Church in its financial reporting has not applied the Financial Accounting Standards established by the Indonesian Institute of Accountants (IAI) based on PSAK No. 45 for non-profit entities. So that the financial statement presentation in HKBP Marantha Rawalumbu Church is not in accordance with PSAK No.45.
PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA Winda; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.435

Abstract

This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.
ANALISIS PERTANGGUNG JAWABAN KEUANGAN DALAM PERSPEKTIF PSAK NOMOR 45 UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA YAYASAN SEKOLAH DASAR RHEMA INDONESIA Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.459

Abstract

Transparency and accountability in the financial report is needed. Like business company, non-profit organizations also require transparency and accountability in the financial report. To promote transparency and accountability of nonprofit organizations financial report Indonesian Institute of Accountants has made PSAK No. 45 on non- profit organizations This study objective to identify and analyze the application of PSAK NO. 45 in preparing the financial report of the Yayasan Sekolah Dasar Rhema Indonesia. This study shows that Yayasan Sekolah Dasar Rhema Indonesia not prepare financial report based on PSAK No.45. Yayasan Sekolah Dasar Rhema Indonesia have limited human resources issues in preparing the financial report.
ANALISIS KONTRIBUSI PAJAK PARKIR DAN PAJAK RESTORAN DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) JAKARTA TIMUR SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA DALAM SEKTOR PAJAK PARKIR DAN PAJAK RESTORAN Rina Hidayahti; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.513

Abstract

This research is to find out how big the tax contribution of parking and restaurant in order to increase tax Income Native (PAD) in East Jakarta, as well as how large the tax contribution of parking and restaurant Tax Revenue against the Original East Jakarta area (PAD) DKI Jakarta in the tax sector, parking and restaurant tax. This research was conducted at the Suku Badan Pajak dan Retribusi Daerah. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of targets and realization of East Jakarta's parking tax and restaurant tax 2015-2017. The analysis used is descriptive analysis using the ratio of parking tax contribution and restaurant tax. Data collection in the study was obtained from observation, interviews and documentation. The conclusion of this study, shows that the average contribution given Parking Tax and Restaurant Tax in order to increase the East Jakarta Regional Original Revenue (PAD) in 2015-2017 is 0.88% for Parking Tax with the criteria of "Very Less" and 4,88% for Restaurant Tax with "Very Less" contribution criteria. Whereas the average contribution given by the East Jakarta Parking Tax and Restaurant Tax to the DKI Jakarta Original Regional Income (PAD) in the Parking Tax and Restaurant Tax sectors in 2015-2017 is 6.48% for Parking Tax with the "Very Less" contribution criteria and 6.61% for Restaurant Tax with "Very Less" contribution criteria. Suggestions from this study, it is expected that East Jakarta Regional Tax and Retribution Agency must periodically re-record the parking taxpayer and restaurant, it is necessary to conduct socialization about the importance of compliance and awareness of taxpayers in making tax payments in accordance with the stipulated time and must be able to apply strict sanctions against taxpayers who are in arrears in order to achieve a deterrent effect on violators.
UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Vira Aureillia; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.203

Abstract

This study was conducted to determine the effect of the size of the board of commissioners and the audit committee on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research was conducted to Indonesia Stock Exchange (IDX) Listed Mining Companies from the year 2021 to the year 2023. The sample determination method used a purposive sampling method with the sample used was 22 companies. Data analysis techniques used with descriptive statistics, classical assumption tests (data normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), and hypothesis testing with multiple linear regression (simultaneous hypothesis testing (f test), partial hypothesis testing (t test), and coefficient of determination test) which were processed using SPSS V.26. Based on the results of the study, simultaneously, the Size of the Board of Commissioners and the Audit Committee have no effect on profitability. The Size of the Board of Commissioners and the Audit Committee, individually, also do not affect profitability.
Determinan Penghindaran Pajak: Peran Financial Distress, Capital Intensity, dan Pertumbuhan Penjualan Mishelei Loen; Widia Praptiwi; Mulia Rahmah; Dhistianti Mei Rahmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1040

Abstract

This study aims to analyze the influence of financial distress, capital intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2025. This study employs a quantitative method with an associative approach. The data used in this study are secondary data. The population consists of 92 companies, selected using purposive sampling. Data analysis in this study utilizes descriptive statistical techniques and linear regression analysis with the assistance of Statistical Package for the Social Sciences version 27. The findings indicate that financial distress and capital intensity influence tax avoidance, whereas sales growth does not influence tax avoidance. The implications of this study are expected to serve as a benchmark for making wiser decisions regarding tax avoidance while remaining within the boundaries of regulations established by the government.
Co-Authors Alifia Febriani Aryo Bagaskoro Dhistianti Mei Rahmawantari Ekarista Isowati Sinaga Franky Bigky Munte Kerin Cahya Febrianty Meliana Mirna Suryani Mishelei Loen Muzalifatul Makiyah Nurmala Ahmar Retno Dwidjayanti Rina Hidayahti Sri Supriyatna Tarisyah Cahyatie Vira Aureillia Widia Praptiwi Winda