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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi MUDRA Jurnal Seni Budaya Jurnal Pendidikan (Teori dan Praktik) Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Equity JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia JP (Jurnal Pendidikan) : Teori dan Praktik Jurnal Pepadu Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Penelitian Akuntansi Jurnal Akuntansi SENMEA Jurnal Pengabdian Masyarakat Mentari Equity
Rachmawati, Nurul Aisyah
Departemen Akuntansi Fakultas Ekonomi Bisnis Dan Humaniora Universitas Trilogi Jl. TMP Kalibata No.1 Jakarta, 12760
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PENGARUH FINANCIAL CONSTRAINT TERHADAP AGRESIVITAS PAJAK DI MASA PANDEMI DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Putri Shyeefa A'alia; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1731

Abstract

The research aims to determine the effect of financial constraints on tax aggressiveness in pandemic times with independent commissioners as moderation variables. This study uses the OLS (Ordinary Least Square) method. The population in the study was a Manufacturing Company listed on the Indonesia Stock Exchange in 2020 with a sample number of 92 taken using purposive sampling methods. This study found that financial constraint variables had a positive and significant effect on tax aggressiveness variables in pandemic times. Independent commissioner variables reinforce the positive influence between financial constraints and tax aggressiveness in pandemic times. This study was only conducted in 2020 during the covid 19 pandemic phenomenon so the research data could not provide a comparison of the company's condition before the pandemic.
MANAJEMEN LABA DAN PERENCANAAN PAJAK SEBAGAI SUMBER LARGE POSITIVE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Liean Winata Merrysa; Nurul Aisyah Rachmawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.159 KB) | DOI: 10.30813/jab.v10i2.991

Abstract

This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.Keywords:Persistensi profit, profit management, tax planning, Large positive book-tax differences
PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Rachmawati, Nurul Aisyah; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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

Abstract

The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.
PERENCANAAN PAJAK DAN IMPLIKASINYA TERHADAP USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM MADU HUWAIDA) Tiara Faradita; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4487

Abstract

This study plans and analyzes the implications of tax compliance for Micro, Small and Medium Enterprises with a case study on MSME Madu Huwaida. The purpose of this research is to help MSMEs to plan their obligations as taxpayers according to the provisions of the tax law. The type of qualitative research used is a case study. Data collection techniques used in the form of literature study, interviews, observation and documentation. The analysis technique used is in the form of data reduction analysis techniques, data presentation and verification. The results of the study show that based on the Law on the Harmonization of Tax Regulations, they are not required to pay taxes because their turnover has not yet reached the taxable turnover. Based on its tax obligations, namely the obligation to register, perform calculations, pay and report taxes owed, MSME Madu Huwaida has carried out its obligations as a taxpayer, which is marked by having a TIN as a taxpayer identification number. However, the tax obligations have not been fully carried out considering the limited resources and knowledge they have.
Edukasi tentang Hak dan Kewajiban Pajak UMKM di Cileungsi Kidul, Kabupaten Bogor Nurul Aisyah Rachmawati; Rizka Ramayanti
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 5, No 2 (2022): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v5i2.257

Abstract

In April 2022, Department of Accounting, Universitas Trilogi Jakarta has organized one of the Tri Dharma Perguruan Tinggi in the form of community service activities. In this case, Department of Accounting, Universitas Trilogi Jakarta held a mentoring class for one of the MSME actors who is a honey producer in Cileungsi Kidul, Bogor Regency. Knowledge about the tax rights and obligations of MSME is still limited. Therefore, it is necessary to provide assistance for the development of MSME, including in the field of taxation. During the COVID-19 pandemic, MSME mentoring classes were carried out virtually. Through this education, it is hoped that MSME actors will be more aware of taxes and have good knowledge about tax rights and obligations. Thus, in the future, MSME will avoid the imposition of tax administration sanctions.
Dampak Tarif Pajak Badan Terhadap Tax Avoidance dengan Kompetensi Komite Audit sebagai Variabel Moderasi Mukti Eka Handayani; Nurul Aisyah Rachmawati
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1542

Abstract

Pajak memiliki pengaruh yang besar terhadap penerimaan negara, sehingga pemerintah mengoptimalkan penerimaan negara dari perpajakan masyarakat. Karena pajak memiliki dampak yang begitu besar bagi negara sehingga terdapat permasalahan dalam optimalisasi penerimaan pajak, salah satunya adalah penghindaran pajak. Penelitian ini bertujuan untuk menguji dan menganalisis dampak tarif pajak badan terhadap tax avoidance dengan kompetensi komite audit sebagai variabel moderasi. Penelitian ini menggunakan metode Regresi Data Panel dengan sampel penelitian diperoleh sebanyak 62 perusahaan dari sektor pertambangan, material, dan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2020. Hasil penelitian menunjukkan bahwa tarif pajak badan tidak berpengaruh terhadap tax avoidance dan kompetensi komite audit dapat memperlemah hubungan negatif antara tarif pajak badan dan tax avoidance. Penelitian ini diharapkan dapat memberikan informasi dan pemahaman baru tentang penghindaran pajak kepada perusahaan. Perusahaan perlu berhati-hati ketika membuat dan mengambil keputusan perpajakan. Karena hal ini dapat berdampak pada sanksi yang akan dijatuhkan oleh regulator serta hilangnya citra perusahaan.
TRANSFORMASI PEMBELAJARAN MENUJU MERDEKA BELAJAR KAMPUS MERDEKA: DITINJAU DARI PERSEPSI PEMINATAN MAHASISWA DAN MANFAAT PROGRAM MBKM Sri Opti; Nurul Aisyah Rachmawati
Jurnal Pendidikan (Teori dan Praktik) Vol 7 No 1 (2022): Vol. 7 No. 1 (2022): Volume 7, Nomor 1, April 2022
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jp.v7n1.p45-49

Abstract

The purposes of this study are to analyze the students perception of interest and the benefit of the MBKM program. This study uses primary data obtained from survey results to students of the Accounting Study Program, Universitas Trilogi Jakarta. Data were analyzed using descriptive qualitative method. The results showed that the top three of MBKM activities that students were interested in were: 1) Internships/work practices; 2) Student exchange; and 3) Entrepreneurial activities. The results also show that the benefits felt by students in the MBKM program are quite large. Based on these results, leaders at both the faculty and university levels should focus more on facilitating and developing these three forms of activity, one of which is by establishing more collaboration with related parties. Thus, the implementation of the MBKM program becomes more optimal.
TRANSFORMASI PEMBELAJARAN MENUJU MERDEKA BELAJAR KAMPUS MERDEKA: DITINJAU DARI PERSEPSI PEMINATAN MAHASISWA DAN MANFAAT PROGRAM MBKM Sri Opti; Nurul Aisyah Rachmawati
Jurnal Pendidikan (Teori dan Praktik) Vol 7 No 1 (2022): Vol. 7 No. 1 (2022): Volume 7, Nomor 1, April 2022
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jp.v7n1.p45-49

Abstract

The purposes of this study are to analyze the students perception of interest and the benefit of the MBKM program. This study uses primary data obtained from survey results to students of the Accounting Study Program, Universitas Trilogi Jakarta. Data were analyzed using descriptive qualitative method. The results showed that the top three of MBKM activities that students were interested in were: 1) Internships/work practices; 2) Student exchange; and 3) Entrepreneurial activities. The results also show that the benefits felt by students in the MBKM program are quite large. Based on these results, leaders at both the faculty and university levels should focus more on facilitating and developing these three forms of activity, one of which is by establishing more collaboration with related parties. Thus, the implementation of the MBKM program becomes more optimal.
THE IMPACT OF TAX INCENTIVE DISCLOSURE AND PROFITABILITY ON FIRM VALUE DURING THE COVID-19 PANDEMIC Marsha Syifa Zahira Putri; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.979

Abstract

This study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms of tourisms, hotels and restaurants during 2020-2021 period. The study obtained sample of 50 firms. The sample data compiled from Bursa Efek Indonesia website. The analysis process used analysis stastistic descriptive, panel data regression analysis, multicollinearity testing, heteroscedasticity testing and hypothesis testing. The results showed that disclosure of Covid-19 tax incentive of income tax article 25 had no significant effect on the firm value, profitability during pandemic had positive and significant effect on company value.
Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 Nurul Aisyah Rachmawati; Rizka Ramayanti; Yunita Fitra Andriana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (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.v6i2.008

Abstract

The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19 Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19. Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach. Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels. Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited. Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy.   Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19 Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19. Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling. Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan. Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas. Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional.  
Co-Authors Akmal Fikri Fadhiilah Akmal, Athallah Alika Syahputri Ana Fitriana Andria, Yunita Fitra Angraini, Hani Nur Anugrah Dafa Satria Ariyanti, Novie Arnoldus Christo Novrianto Athallah Akmal Ayu, Ferninda Dewi Choraitun Nisa Dede Monikasari Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Farah Zahra Kamila Fariez Tachsin Farina, Khoirina Fitriyani, Amanda Hilda Rossieta Kamal Abdillah Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Lysa Myselly Vera Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Putri, Dwi Maharani Putri, Sintia Bratama Qisti, Mahya Bil Ramayanti, Rizka Retno Saraswati Retno Saraswati Sakti, Jaya Prasetya Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Shifa Nabila Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana Zakiah Zakiah