Article Per Year (5 Year)
p-Index From 2021 - 2026
5.767
P-Index
This Author published in this journals
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 Jurnal Akuntansi dan Bisnis JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
LITERASI PERPAJAKAN BAGI WAJIB PAJAK UMKM BERBASIS UNDANG-UNDANG HARMONISASI PERPAJAKAN Nurul Aisyah Rachmawati; Rizka Ramayanti
Abdimas Galuh Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v4i1.7082

Abstract

Pengabdian kepada masyarakat merupakan salah satu bentuk perwujudan Tri Dharma Perguruan Tinggi yang dijalankan oleh Program Studi S1 Akuntansi Universitas Trilogi Jakarta. Pada bulan Desember 2021, Program Studi S1 Akuntansi Universitas Trilogi Jakarta telah menyelenggarakan kelas pendampingan perpajakan secara virtual untuk Wajib Pajak Usaha Mikro, Kecil, dan Menengah (WP UMKM) bekerjasama dengan Forum Komunikasi Desa Wisata Bali. Pengetahuan pajak para pelaku UMKM di desa wisata yang berada di dalam naungan Forum Komunikasi Desa Wisata Bali masih relatif terbatas. Oleh sebab itu, Tim Pengabdian membuat kelas pendampingan perpajakan untuk para pelaku UMKM yang dibagi menjadi tiga topik literasi perpajakan: 1) Kewajiban dan hak WP UMKM; 2) Mekanisme pemajakan UMKM; serta 3) Perencanaan Pajak Penghasilan (PPh) WP UMKM. Dengan demikian, para peserta mendapatkan pemahaman yang komprehensif dan terkini mengenai literasi perpajakan bagi Wajib Pajak UMKM.
Book-Tax Conformity dan Kualitas Laba Nurul Aisyah Rachmawati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

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

Abstract

AbstractThe purpose of this research is to analyze the effect of book-tax conformity (BTC) on earning persistence and accrual persistence. This study uses unbalanced panel data of manufacturing companies listed in Indonesia Stock Exchange during 2006-2011, which then analysed based on regression analysis. The results show that companies which applied BTC indicate lower earning persistence and accrual persistence than other companies. This suggests that the increase in BTC might reduce earnings. AbstrakTujuan penelitian adalah untuk menganalisis pengaruh book-tax conformity (BTC) terhadap persistensi laba dan persistensi akrual. Penelitian ini menggunakan data panel tidak seimbang pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2006-2011. Metode analisis data adalah regresi. Hasil menunjukkan bahwa perusahaan dengan BTC menunjukkan persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan lain. Hal ini menunjukkan bahwa peningkatan BTC dapat mengurangi laba. 
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.
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 Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Fariez Tachsin Farina, Khoirina Fiska Febrina Fitriyani, Amanda Hilda Rossieta Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari, Nanik 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 Sidharta Utama Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Sylvia Veronica Siregar Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana