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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 Jati: Jurnal Akuntansi Terapan Indonesia 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 Akuntansi dan Bisnis 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 Daengku: Journal of Humanities and Social Sciences Innovation 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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Tax Avoidance And Firm Value: Unveiling The Role of Information Asymmetry Fitriyani, Amanda; Rachmawati, Nurul Aisyah
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.10243

Abstract

In a market that is increasingly attentive to ethical and transparency issues, firms engaging in tax avoidance may face negative evaluations if they do not provide sufficient disclosure of information. Therefore, understanding the role of information asymmetry is crucial in explaining why the impact of tax avoidance on corporate value can vary under different conditions. This study aimed to examine the effect of tax avoidance on corporate value, with information asymmetry acting as a moderating variable. The population for this research included manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Purposive sampling was used to select the sample. The data for this study were secondary data sourced from www.idx.co.id and https://finance.yahoo.com. The results showed that tax avoidance did not significantly affect corporate value; however, information asymmetry moderated the relationship between tax avoidance and corporate value. In this context, tax avoidance represents important information for investors when evaluating companies with high levels of information asymmetry.  
MANFAAT PEMBERIAN INSENTIF PAJAK PENGHASILAN DALAM KEPATUHAN WAJIB PAJAK UMKM Rachmawati, Nurul Aisyah; Ramayanti, Rizka
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives
PERAN KUALITAS AUDIT DALAM MEMITIGASI DAMPAK TAX RISK TERHADAP NILAI PERUSAHAAN Dede Monikasari; Nurul Aisyah Rachmawati
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.522

Abstract

This study aims to examine the impact of tax risk on firm value, with audit quality serving as a moderating variable. The population for this research includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling method employed is purposive sampling. The data used are secondary, collected from www.idx.co.id and https://finance.yahoo.com. The findings indicate that tax risk has no significant effect on firm value. Additionally, audit quality does not significantly moderate the relationship between tax risk and firm value. These results suggest that investors have not fully regarded tax risk or audit quality as key factors in evaluating firm value within the manufacturing sector.
EFEKTIVITAS PERENCANAAN PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI BEBAN PAJAK: STUDI PADA PERUSAHAAN KONSULTAN PSIKOLOGI X Farah Zahra Kamila; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v25i2.3963

Abstract

Penelitian ini bertujuan menganalisis strategi perencanaan pajak atas PPh Pasal 21 di Perusahaan Konsultan Psikolog X serta mengevaluasi efektivitas metode perhitungannya dalam meningkatkan efisiensi beban pajak. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi kasus dan analisis komparatif atas data penghasilan pegawai tetap tahun pajak 2024. Tiga metode yang dianalisis yaitu net, gross, dan gross up. Hasil menunjukkan perusahaan menggunakan metode net. Meskipun menguntungkan pegawai, metode ini dinilai kurang efisien secara fiskal dan berisiko dalam aspek kepatuhan karena tidak ada klausul kontraktual terkait penanggung pajak. Perbandingan metode menunjukkan bahwa gross dan gross up lebih efisien. Metode gross membebankan pajak kepada pegawai, mengurangi beban perusahaan, sementara metode gross up memungkinkan pajak ditanggung perusahaan namun tetap diakui sebagai biaya fiskal sah. Pemilihan metode perhitungan PPh 21 menjadi bagian penting dalam strategi perpajakan. Metode yang tepat mendukung efisiensi, kepatuhan hukum, dan hubungan kerja yang berkelanjutan serta memberikan implikasi bagi perusahaan, otoritas pajak, dan pegawai dalam mewujudkan tata kelola pajak yang lebih transparan.  Kata Kunci: Perencanaan Pajak, PPh Pasal 21, Efisiensi Pajak, Kepatuhan Administratif.
CAN INDEPENDENT COMMISSIONERS SERVE AS CORPORATE GATEKEEPERS IN MITIGATING THE IMPACT OF FINANCIAL AGGRESSIVENESS ON TAX BEHAVIOR? Zakiah Zakiah; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1433

Abstract

This study examines the relationship between financial and tax aggressiveness, using independent commissioners as a moderating variable. It employs a quantitative method with purposive sampling. The population includes energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The study aims to determine how financial aggressiveness impacts tax aggressiveness and how independent commissioners influence the relationship between the two. The results show that financial aggressiveness significantly negatively affects tax aggressiveness, while independent commissioners have no impact on the relationship between financial and tax aggressiveness.
DIGITAL DISRUPTION IN FINANCIAL REPORTING: A CATALYST FOR REGULATORY COMPLIANCE IN INDONESIAN MSMES Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1446

Abstract

The purpose of this study is to examine whether the acceptance of a financial report application affects micro, small, and medium enterprises (MSMEs) compliance in Indonesia. This study uses primary data obtained from a survey conducted in June-July 2022. The data obtained were afterward analyzed using path analysis with structural equation modeling. This research finds that the perceived ease of use and perceived usefulness of MSME actors have a positive and significant effect on the actual usage of the financial report application. Furthermore, the actual usage of the financial report application has also proven to have a positive effect on the compliance of MSME actors. The contribution of this research is to provide evidence that acceptance of financial reporting applications is a solution that can be used to overcome MSME constraints in compiling financial reports. The use of this application is also able to increase MSME compliance.
BRIDGING EXPECTATIONS: SERVICE QUALITY AS A LINK BETWEEN COMPETENCE, TECHNOLOGY, AND STAKEHOLDER SATISFACTION Choraitun Nisa; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1562

Abstract

Public service is a key pillar in implementing a country's government system. Within the public service system, the State Civil Apparatus (ASN) plays a central role in managing and providing services to the public. Public services offered to the public, especially employers and workers/laborers, include instruments such as Company Regulations (PP) or Collective Labour Agreements (PKB). This study aims to determine how officer competence and technology affect stakeholder satisfaction and service quality, with service quality acting as an intervening factor in Company Regulation and Collective Labour Agreement services. The research employed SEM-PLS analysis. The population consisted of stakeholders managing company regulations and collective labor agreements through the e-PP and e-PKB applications at the Ministry of Manpower, with a sample of 100 respondents. A questionnaire was used as the research instrument. The results indicate that officer competence does not influence stakeholder satisfaction. Conversely, technology implementation and service quality impact stakeholder satisfaction. Additionally, both officer competence and technology implementation influence service quality. Service quality fully mediates the relationship between officer competence and stakeholder satisfaction. It also partially mediates the relationship between technology implementation and stakeholder satisfaction.
Comparative Valuation of an ICT Firm Using Discounted Cash Flow and EV/EBITDA Multiples — Evidence from PT ESA Kamal Abdillah; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1672

Abstract

This study analyzes the firm valuation of PT Elang Strategi Adidaya (PT ESA), an Indonesian ICT system integrator experiencing rapid revenue and profit growth alongside persistent operating cash flow constraints. Despite strong financial performance, liquidity pressure arises from a high proportion of indirect projects with long payment cycles, highlighting the need for an appropriate valuation approach to support investment decisions. Using a qualitative case study method, this research combines financial statement analysis with in-depth interviews of key management and operational stakeholders. Firm valuation is conducted using Book Value, Discounted Cash Flow (DCF) with Free Cash Flow to Firm (FCFF), and relative valuation through EV/EBITDA multiples based on comparable ICT firms. The results show that PT ESA’s book value of IDR 37.75 billion represents a conservative lower bound and does not reflect future cash flow potential or intangible assets. In contrast, the DCF approach estimates an enterprise value of approximately IDR 609.07 billion, supported by strong growth prospects and profitability. The EV/EBITDA analysis further indicates valuation upside relative to industry peers. Overall, cash flow–based valuation provides a more representative measure of firm value for high-growth ICT companies facing working capital challenges.
DETERMINASI TAX AVOIDANCE PADA INDUSTRI PERTAMBANGAN: BUKTI EMPIRIS DARI INDONESIA Lysa Myselly Vera; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): 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.v9i2.10861

Abstract

This study aims to examine the influence of profitability, the corporate income tax rate, firm size, and independent commissioners on tax avoidance. The population in this research consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. The sampling technique used is purposive sampling, resulting in a total of 82 research samples. This study employs secondary data derived from the companies' financial statements published on the official IDX website. The panel data analysis results demonstrate that profitability has a positive and significant effect on tax avoidance. Meanwhile, the corporate income tax rate has a negative and significant effect on tax avoidance. Conversely, firm size and the proportion of independent commissioners do not have a significant effect on tax avoidance.
Penguatan Daya Saing UMKM Pangan melalui Pelatihan dan Pendampingan Desain Kemasan Produk Rizka Ramayanti; Nurul Aisyah Rachmawati; Erneza Dewi Krishnasari; Nasha Rabilah Affandy; Salsa Miftahul Jannah; Siti Sa'adah; Jo Anne Kristie
Jurnal Pengabdian Masyarakat Mentari Vol. 2 No. 12 (2026): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v2i12.311

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku UMKM pangan binaan UP2K Kelurahan Jatibening dalam merancang kemasan produk yang menarik, informatif, dan siap digunakan sebagai media pemasaran. Metode kegiatan menggunakan pendekatan partisipatif melalui sosialisasi, pelatihan desain kemasan, praktik penggunaan Canva, pendampingan pembuatan label, evaluasi pre-test dan post-test, serta rencana monitoring keberlanjutan. Peserta kegiatan terdiri atas 10 UMKM pangan rumahan dengan produk makanan siap santap, makanan kering, minuman, dan kue. Hasil evaluasi menunjukkan peningkatan rata-rata pengetahuan dari 63% sebelum kegiatan menjadi 75% setelah kegiatan, atau meningkat 12 poin persentase. Peningkatan tertinggi terjadi pada pemahaman format unduhan desain siap cetak sebesar 40 poin persentase, diikuti pemahaman informasi label produk sebesar 30 poin persentase. Pendampingan juga menghasilkan rancangan desain kemasan yang lebih rapi, informatif, dan sesuai dengan karakter produk. Kegiatan ini menunjukkan bahwa pelatihan Canva yang disertai pendampingan langsung dapat memperkuat literasi desain, kesiapan pemasaran, dan identitas visual UMKM pangan. Keberlanjutan program perlu diarahkan pada monitoring penggunaan kemasan baru dan evaluasi dampaknya terhadap persepsi konsumen serta penjualan.Kegiatan ini didukung oleh Direktorat Penelitian dan Pengabdian kepada Masyarakat, Direktorat Jenderal Riset dan Pengembangan, Kementerian Pendidikan Tinggi, Sains, dan Teknologi melalui Hibah BIMA skema Pemberdayaan Kemitraan Masyarakat tahun pendanaan 2026.
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 Choraitun Nisa Dede Monikasari Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Erneza Dewi Krishnasari Ersya Pramestina Meilani Farah Zahra Kamila Fariez Tachsin Farina, Khoirina Ferninda Dewi Ayu Fitriyani, Amanda Hilda Rossieta Jaya Prasetya Sakti Jo Anne Kristie 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 Nasha Rabilah Affandy Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Putri, Dwi Maharani Putri, Sintia Bratama Qisti, Mahya Bil Ramayanti, Rizka Retno Saraswati Retno Saraswati Rizka Ramayanti Rudi Setiawan Salsa Miftahul Jannah Salsabila, Frida Satria, Anugrah Dafa Selin Putri Cahyani Setiawan, Rudi Shifa Nabila Sinta, Adinda Dhea Tiara Sintia Bratama Putri Siti Sa'adah Syabilla Purnama Syaima, Novita Widia Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana Zakiah Zakiah