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SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship

Pengaruh Tax Minimization, Tunneling Incentive Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wahyu Nurul Hidayati; Nabila Alfi Sylvatica; Aris Sanulika
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12315

This study aims to find out the influence of tax minimization and tunnelling incentives on transfer pricing with the size of the company as a moderation variable. Independent variables used are tax minimization and tunnelling incentive, while dependent variables used are transfer pricing and for moderation, variables are the size of the company. The sample of this study was a Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange that presented its financial statements from 2015 to 2019 with the number of samples in this study as many as 10 companies. The method of determining samples in this study uses purposive sampling, while the data processing method in this study uses a statistical package for the social science (SPSS) version 25. The results of this study showed that the variable tax minimization has no effect on transfer pricing, tunnelling incentive variable has an influence on transfer pricing, then the tax minimization variable with the moderation of company size strengthens the effect on transfer pricing and the tunnelling incentive variable with moderating company size weakens the effect on transfer pricing. Keywords: Tax Minimization; Tunneling Incentive; and Company Size; Transfer pricing.

Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating Aris Sanulika; Wahyu Nurul Hidayati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.4399

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting

The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness Desi Novitasari; Wahyu Nurul Hidayati
EAJ (Economic and Accounting Journal) Vol 5, No 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p261-271

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.

AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Imar Halimah; Wahyu Nurul Hidayati
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.

Capital Intensity, Deferred Tax Expense, Company Size, Sales Growth and Tax Aggressiveness Aprida Aprida; Wahyu Nurul Hidayati
EAJ (Economic and Accounting Journal) Vol 6, No 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p198-208

This study analyses the effect of Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth on Tax Aggressiveness. The independent variables used in this research are capital intensity, deferred tax expense, company size and sales growth. The dependent variable used is Tax Aggressiveness. The population of this study is non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data source used in this study is secondary data in the form of published company financial reports. This study used a quantitative method with sampling carried out using a purposive sampling method. The number of companies sampled in this study was 10 (ten). Data processing uses E-Views 9 (nine). The results of this study show that Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth do not affect Tax Aggressiveness. The difference between this research and previous research is that the year of research in this study is the year used in the last year. Besides that, the sector studied in this study differs from previous studies.

Deferred Tax Expense, Sales Growth, Capital Intensity, Transfer Pricing and Tax Avoidance Shanda Apriliani; Wahyu Nurul Hidayati
EAJ (Economic and Accounting Journal) Vol 6, No 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p179-190

This study aims to examine the effect of deferred tax expense, sales growth, capital intensity, and transfer pricing on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange from 2016-2022. This method of research is quantitative research. The number of samples used in this study amounted to 49 companies from 7 companies in the energy sector, obtained using purposive sampling based on predetermined criteria. The data is secondary data, which audited financial statements for the 2016-2022 period obtained through the official website of the Indonesia Stock Exchange. The data analysis techniques used are descriptive statistics and panel data regression analysis using the Eviews 9 application software. The resulting study reveals that deferred tax expense partially affects tax avoidance, sales growth partially affects tax avoidance, capital intensity partially does not, and transfer pricing partially does not affect tax avoidance. Meanwhile, deferred tax expense, sales growth, capital intensity, and transfer pricing simultaneously affect tax avoidance.

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