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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 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
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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.  
Book-Tax Conformity dan Kualitas Laba Nurul Aisyah Rachmawati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 3 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

The 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. Abstrak Tujuan penelitian ini 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 memiliki persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan lain. Hal ini menunjukkan bahwa peningkatan BTC dapat mengurangi laba.
Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore Fiska Febrina; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.976

Abstract

This research aimed to determine the diversity of Book-Tax Conformity (BTC) between countries and industries in ASEAN 4. This research is descriptive-qualitative research. This research uses a sample of manufacturing and non-manufacturing companies listed on the Philippine Stock Exchange, Indonesia Stock Exchange, Bursa Malaysia, and Singapore Exchange. Limited from 2012-2018. The results of this research indicate that during the period 2012–2018 the movement of the BTC level in ASEAN 4 varies every year. Based on the results of different tests that have been carried out between industries in each country in ASEAN 4, it can be seen that there is a diversity of BTC between industries in the Philippines, Indonesia, and Malaysia. Meanwhile, in Singapore, there is no diversity of BTC between industries because there are no differences in tax regulations regarding the provisions of the inventory valuation method and the depreciation method regulated by the Singapore taxation authority for the manufacturing industry and non-manufacturing industries in Singapore in presenting the taxable profit report. Tujuan penelitian ini adalah untuk mengetahui keragaman Book-Tax Conformity (BTC) antar negara dan antar industri di ASEAN 4. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini menggunakan sampel perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Filipina, Bursa Efek Indonesia, Bursa Malaysia, dan Bursa Singapura. Dibatasi dari tahun 2012 hingga 2018. Hasil penelitian ini menunjukkan bahwa selama periode 2012 hingga 2018 pergerakan level BTC di ASEAN 4 bervariasi setiap tahunnya. Berdasarkan hasil uji beda yang telah dilakukan antar industri di masing-masing negara di ASEAN 4, terlihat adanya keragaman BTC antar industri di Filipina, Indonesia, dan Malaysia. Sedangkan di Singapura, tidak terdapat diversitas BTC antar industri karena tidak ada perbedaan peraturan perpajakan mengenai ketentuan metode penilaian persediaan dan metode penyusutan yang diatur oleh otoritas perpajakan Singapura untuk industri manufaktur dan industri non-manufaktur di Singapura dalam menyajikan laporan laba kena pajak.
Processing Purple Sweet Potato Peel as Alternative Material of Textile and Fashion Products with Circular Economic Principles Yunita Fitra Andriana; Rizka Ramayanti; Nurul Aisyah Rachmawati
Mudra Jurnal Seni Budaya Vol 38 No 3 (2023)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v38i3.2020

Abstract

The textile and fashion industries are the most polluting industry in the world. This is because the industries driven by the fashion trend which is rapidly change. During the production and distribution process, the fashion and textile industries produce waste that can damage the air, water and soil. Moreover, the industries use non-renewable materials, and the life span of their product is short, eventually it will end up on the landfill. The application of circular economic principles on the textile and fashion industry is a step in an effort to reduce the level of environmental pollution. In this study, the principles that applied are, using biomaterial, obtain it from local resources, producing less waste, and after use the material can be naturally decomposed. The method used in this research is a qualitative method with an experimental approach. Data collected through a several exploration stages, processing purple sweet potato peel into composite materials. Processing purple sweet potato peel in this study is to produce an alternative raw material for the industries, so that they can use a more environmentally friendly material. Using biomaterials also can adding value to the textile and fashion products, so it can foster awareness to the consumer, in aim to make a systemic social behavioral change. The output of this study is the design of fashion products made of composite materials from purple sweet potato peel which are carried out using digital simulation sketches. The design was made based on the consideration of the character and potential of the composite material from the results of a series of experimental processes, so that the product sketch made is an accessory product consisting of earrings with a relatively small size.
Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba Retno Saraswati; Nurul Aisyah Rachmawati
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.725

Abstract

One of the methods used to obtain maximum profit is to practice earnings management. The company's way of dealing with earnings management practices is by doing tax planning where the company minimizes the cost of paying taxes so that the profits obtained by the company increase. That way, the role and existence of institutional ownership to oversee fraudulent actions that exist within the company can suppress the occurrence of earnings management practices carried out by management. this study aims to determine and examine: (1) The effect of institutional ownership on earnings management in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The effect of tax planning on earnings management in companies Properties & Real Estate sector listed on the Indonesia Stock Exchange in 2018-2021. The data in this study uses secondary data obtained from the annual financial reports of companies in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This type of research is descriptive quantitative using a purposive sampling method with a sample of 40 companies which mere processed using the Stata 14.2 program. Based on the results of hypothesis testing, it was concluded that the independent variables of institutional ownership and tax planning had no significant effect on earnings management. However, simultaneously the independent variables of institutional ownership and tax planning have a significant effect on earnings management.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi Sintia Bratama Putri; Nurul Aisyah Rachmawati
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.726

Abstract

This study aims to determine the effect of tax planning on firm value with an independent commissioner as a moderating variable. This research is a quantitative study using panel data regression analysis using STATA software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022 with a total of 68 samples with the criteria for determining using a purposive sampling technique. Based on the results of the study, it was concluded that the tax planning variable had no significant effect on the firm value variable. The independent commissioner variable cannot moderate the relationship between tax planning and firm value.
The Effect of Executive Characteristics and Financial Constraints on Tax Avoidance: Shifa Nabila; Nurul Aisyah Rachmawati
Journal of Accounting, Business and Management (JABM) Vol 30 No 2 (2023): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i2.876

Abstract

This study aimed to examine the effect of executive characteristics and financial constraints on tax avoidance. our proxies for Executive characteristics are a corporate risk, and the proxy for the financial constraint is FINCON value using confirmatory analysis of combines these three measures net debt ratio, interest coverage ratio, and dividend payout ratio. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange on the observation period 2016- 2018. The method used is purposive sampling, with a total of samples obtained were 135 manufacturing companies during 2016-2018. The type of data used is secondary data taken from www.idx.co.id. Data analysis was processed using multiple linear regression. The results showed that executive characteristics had a positive and significant effect on the company’s tax avoidance. Financial constraints have a positive and significant effect on the company’s tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018.
PERAN KOMPETENSI DEWAN KOMISARIS DALAM PENGAWASAN PRAKTIK PENGHINDARAN PAJAK DAN MANAJEMEN LABA Detri Wulandari; Nurul Aisyah Rachmawati
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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

Abstract

This study aims to examine the effect of the competency of the boards on the relationship between tax avoidance and earnings management. This study separates the board’s competencies in accounting and finance. Using a sample of listed manufacturing firms in the Indonesia Stock Exchange from 2014 to 2017, we hypothesized that the board of commissioner’s competencies in accounting or finance weakens the positive relationship between tax avoidance and earnings management. The results provide evidence which is consistent with the hypotheses.
EXPLORING THE DRIVERS OF PURCHASING DECISIONS IN LAZADA Fariez Tachsin; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1317

Abstract

E-commerce, or electronic commerce, has become a major pillar of the modern economy by changing the way we buy, sell and interact in the global marketplace. This study aims to determine the influence of perceived ease, perceived benefits, and perceived risk on purchasing decisions with purchasing interest as a mediating variable. The number of samples in this study was 100 respondents. Data collection techniques using questionnaires. Data analysis methods using SEM PLS. The results of the study indicate that Perceived Ease of Use, Perceived Benefits and Perceived Risk have a significant effect on Purchase Intention and Purchase Decision. Purchase Intention has a significant effect on Purchase Decision. Purchase Intention has not been able to mediate the effect of Perceived Ease of Use and Perceived Risk on Purchase Decision. However, Purchase Intention is able to mediate the effect of Perceived Benefits on Purchase Decision.
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