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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi SENMEA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Nurus Shobah Akmaliyah; Enong Muiz; Dewi Pudji Rahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) website’s (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
Penyebab Wajib Pajak Tidak Patuh Dewi Pudji Rahayu
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.245 KB) | DOI: 10.22236/agregat_vol2/is2pp231-246

Abstract

This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.
Unraveling the Link between Financial Literacy and Financial Capability among Java's Students Rema Rismaya Fitria; Dewi Pudji Rahayu; Mila Septiana; Jundi Arrasid
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 9 No 2 (2023): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v9i2.1699

Abstract

This study aims to investigate the relationship between various dimensions of financial literacy, including financial behavior, attitude, knowledge, and capability, among university students in Java. The research encompassed the entire population of university students on Java island in 2022, totaling 3.5 million, with a final sample size of 173 respondents selected using the Slovin formula. Data collection was conducted through a questionnaire survey, and multiple regression analysis was employed to assess the direct influence of financial literacy on financial capability using SPSS software version 25. The findings revealed a significant positive impact of financial behavior and attitude on the financial capability of college students. These results offer valuable insights for policymakers, highlighting the importance of comprehensive strategies in enhancing financial capability, particularly among university students, for improved financial well-being and preparedness.
Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Aisah Amalia Rizki; Dewi Pudji Rahayu; Meita Larasati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

Abstract

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.
Monopoli Pajak (MOJAK) : Media Kreatif Inklusi Pajak Bagi Generasi Muda Sadar Pajak Resti Sintya Sari; Dewi Pudji Rahayu; Andika Bagus Pambudi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.20108

Abstract

Penelitian ini bertujuan untuk merancang game monopoli pajak berbasis web responsive yang dapat diakses melalui smarthphone dan komputer yang digunakan sebagai media pembelajaran pengenalan pajak bagi generasi muda dalam upaya mendukung program inklusi kesadaran pajak.  Subjek penelitian ini yaitu mahasiswa perpajakan Universitas Muhammadiyah Prof. DR. HAMKA. Data sekunder penelitian ini berupa data tentang jenis pajak, tarif pajak, perhitungan pajak, dan jumlah pajak yang harus dibayarkan. Teknik analisis data menggunakan metode deskriptiif. Penelitian ini menggunakan metode research and development (RD) menggunakan model pengembangan 4D yang dimodikasi menjadi 3D dengan  melalui beberapa tahapan yaitu define (pendefinisian), design (perancangan), dan development (pengembangan). Web game ini memiliki desain yang menarik dan menyesuaikan dengan tujuan penelitian. Hasil penelitian berupa web game monopoli pajak yang dapat dimainkan oleh generasi muda dalam rangka meningkatkan tingkat kesadaran pajak di Indonesia.
PENGEMBANGAN POTENSI UMKM WISATA BERBASIS PENGUNJUNG UNTUK MENINGKATKAN PAD DI KABUPATEN BLORA Dewi Pudji Rahayu; Zulpahmi Zulpahmi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Pariwisata adalah indusri primadona di Indonesia, tapi pengembangannya belum begitu maksimal. Termasuk di Kabupaten Blora yang memiliki 34 tempat wisata. Pengembangan wisata tidak bisa lepas dari pengembangan UMKM pendukung. Penelitian ini ingin meneliti tentang pengaruh potensi wisata terhadap UMKM yang akhirnya akan meningkatkan PAD Kabupaten Blora. Dan ingin mengetahui potensi UMKM apa yang harus dikembangkan sesuai dengan kecenderungan pengunjung. Metodologi yang dipakai pada penelitian ini adalah mix methode. Kuantitatif untuk mengukur korelasi potensi wisata terhadap UMKM dan UMKM terhadap PAD juga pengaruh potensi wisata terhadap PAD. Sedangkan kualitatifnya melihat kecenderungan 41 responden wisatawan yang sedang berkunjung ke Blora dengan metode konstruksifisme. Hasil dari penelitian ini adalah, tidak terdapat korelasi antara jumlah wisata dan UMKM, jumlah UMKM dan PAD, juga jumlah wisata dan PAD. Dan berdasarkan interview kecenderungan oleh-oleh juga buah tangan yang diminati oleh pengunjung secara berurutan adalah kripik tempe, sambel pecel, bubut (kerajinan jati), kecap dan sirup kawisa. Sedangkan wisata kuliner yang diminati berturut-turut adalah sate Blora, nasi pecel dan lontong tahu. Tempat wisata yang cenderung dikunjungi adalah alun-alun Blora, pemandian dan waduk Tempuran, dan Goa Terawang. Intensitas kembali kunjung ke Blora rata-rata 5 kali pertahun dan yang sering adalah setahun sekali. Sedangkan jumlah rata-rata belanja selama berkunjung adalah Rp 433.000,00. Dari penelitian tersebut perlu dilakukan penelitian yang sifatnya kualitatif murni termasuk untuk menguji korelasi antara jumlah tempat wisata, jumlah UMKM dan PAD, karena data angka yang tersaji kurang bisa dipercaya
Co-Authors Aisah Amalia Rizki Andika Bagus Pambudi Enong Muiz Jundi Arrasid Meita Larasati Mila Septiana Nurus Shobah Akmaliyah Rema Rismaya Fitria Resti Sintya Sari Zulpahmi Zulpahmi