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PELATIHAN MENDELEY DAN TEKNIK ANALISIS DATA DENGAN EVIEWS Husain Nurisman; Dian Surya Sampurna; Tutty Nuryati; Joko Bagio Santoso; Toto Aminoto; Bagus Styoko Purwo
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 1 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.598 KB) | DOI: 10.34010/icomse.v3i1.6673

Abstract

Pengabdian Kepada Masyarakat (PKM) is one of the three dharmas of university education, or the major responsibility of lecturers. This PKM activity is open to students completing their last year at private universities. PKM activities include the evaluation of "Mendeley Training and Data Analysis Techniques." PKM activities will take place online via the media zoom on July 31, 2021, from 8:00 a.m. to 12:00 a.m. WIB. The implementation team for this activity is led by a lecturer from STIE Indonesia in Rawamangun, East Jakarta, and comprises lecturers from the State University of Jakarta (UNJ). This activity is intended for students completing their last year at private universities who match the following criteria: There were 111 participants representing 24 universities from DKI Jakarta, West Java, Surabaya, Semarang, Yogyakarta, Padang, Bangka Belitung, Jember, and Samarinda. This community service activity (PKM) produces the following outputs: (1) Improving students' understanding of the thesis preparation process; (2) Improving students' understanding of the structure and proper citation of reference sources; and (3) Improving students' capacity to interpret research findings. Key words: pengabdian kepada masyarakat, microsoft word, mendeley, eviews
Pengaruh Respon dan Keikutsertaan Wajib Pajak dalam Program Tax Amnesty terhadap Kepatuhan Wajib Pajak di Bekasi Tutty Nuryati; Muhammad Hasbi
Jurnal Ekonomi Vol 26 No 02 (2017): [Jurnal STEI Ekonomi - JEMI] Vol. 26 No. 02 (Des - 2017)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.505 KB) | DOI: 10.36406/jemi.v26i02.228

Abstract

This study aims to determine the effect of taxpayer response and participation in the tax amnesty program on Taxpayer compliance, both formal compliance and material compliance. The hypothesis is the response and taxpayer participation in the tax amnesty program affect the formal compliance and taxpayer material. This research is located in Bekasi with taxpayer analysis unit registered in KPP Pratama Bekasi Utara, Bekasi Selatan, CikarangUtara, Cikarang Selatan, and Cibitung. Data collection techniques were conducted with questionnaires and interviews and literature study. Data analysis using Structural Equation Modelling (SEM). The result of the research found: 1) there is a positive correlation between Taxpayer response to tax amnesty program to Taxpayer participation in Tax amnesty program 2) there is a positive relationship between Taxpayer response to tax amnesty program to formal Compliance 3) there is no positive relationship between the obligatory participation Tax on the tax amnesty program on formal compliance 4) there is a positive relationship between taxpayers' response to the tax amnesty program on material compliance 5) there is no positive correlation between formal compliance of Taxpayer to material compliance 6) there is no positive relationship between taxpayer participation to compliance material.
Understanding the Implementation of Good Government Governance (GGG) on The Quality of Public Services Febrilda Putri Budiawan; Tutty Nuryati
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (707.434 KB) | DOI: 10.38035/jafm.v3i3.99

Abstract

Good Government Governance (GGG) is good governance in a business that is based on professional ethics in business and work as well as improving better regulations for a government agency. There are three things that are played in good government governance (GGG), namely public transparency, public accountability, and community participation. This study aims to examine whether public transparency, public accountability, and public participation on the quality of public services in an empirical study of local taxpayers in Bekasi City. The research method used is a quantitative method. Primary data obtained through the results of a questionnaire with a sample of 96 respondents. The object of this research is individual taxpayers and restaurant taxpayers. The data collection in this study used purposive sampling technique and the measurement scale used a Likert scale 1-5. Data analysis using Partial Least Square (PLS) Smart PLS 3.3.9 program. The results of the study show that 1) Public Transparency has a positive and significant effect on the quality of public services; 2) Public Accountability has a positive effect on the quality of public services; 3) Community participation has a positive and significant effect on the quality of public services.
The Effect of Taxpayer Knowledge, Tax Socialization and Tax Sanctions on the Voluntary Disclosure Program Tutty Nuryati
Journal of Sustainable Community Development (JSCD) Vol 4 No 2 (2022): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v4i2.79

Abstract

This study aims to examine the effect of taxpayer knowledge, tax socialization and tax sanction on the Voluntary Disclosure Program (VDP). This purpose used a sample of 97 respondents. The data analysis method used is Partial Least Square (PLS) with SmartPLS ver.3.3.9 data analysis tool. This research is a type of research that uses a quantitative approach, because the data used is in the form of numbers and is calculated by statistical methods. The data used is primary data. Primary data was obtained by a list of questions in the form of a structured questionnaire with the aim of collecting data or information from respondents in the Bekasi City and Regency area. The results of this study also explain that (1) taxpayer knowledge has a positive and significant effect on VDP, (2) tax socialization has a positive and significant effect on VDP, (3) tax sanction has a positive and significant effect on VDP. The results of this study also show that the variables of taxpayer knowledge, tax socialization and tax sanctions affect the Voluntary Disclosure Program (PPS) by 45.6%, the remaining 54.4% is influenced by other variables outside of this study.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba: Studi Empiris Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019—2021 Bernadetta Erika Tambunan; Tutty Nuryati; Uswatun Khasanah
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.873 KB) | DOI: 10.1234/mpjeb.v2i1.175

Abstract

This study reviews the effect of tax planning, deferred tax expense and current tax expense on earnings management. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: Tax planning has an effect on earnings management, Deferred tax expense has an effect on earnings management, and Current tax burden has an effect on earnings management.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan Lisita Hanafairus; Uswatun Khasanah; Tutty Nuryati
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023): January
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.598

Abstract

The analysis of the theory behind tax planning, deferred tax liabilities, and current tax burden on earnings management is the goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Positive accounting theory is the foundation of this study. Liquidity and corporate size are supporting factors that affect aggression. These findings demonstrate a significant relationship between business size and aggressiveness that helps to reduce current expenditures. The occurrences that occur are described in further detail in this paper.
Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, dan Audit Client Tenure Terhadap Opini Audit Going Concern Fanny Khamillah Hasim; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.668 KB) | DOI: 10.5281/zenodo.7781125

Abstract

This study examines the financial condition of companies, company size, and tenure of audit clients. These will affect the going concern audit report. Building on previous research, this study aims to strengthen relationships or influences between variables. The purpose of writing this article is to hypothesize the effects between variables for further study. The results of this literature review article are his three hypotheses: 1) An entity's financial condition affects the audit opinion on going concern; 2) Company size impacts going concern reporting; 3) Audits of tenured clients influence the opinion of going concern audits
Literature Review of the Influence of Tax Dissemination, Tax Sanctions and Taxs System on Individual Taxpayer Compliance (Empirical Studyion Taxpayersiin East Jakarta) Juhdi Ropiki; Tutty Nuryati; Uswatun Khasanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7781636

Abstract

Taxes are the prima donna of Indonesia's income, where the donated taxes are almost 80%. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews taxpayer compliance that is influenced by tax socialization, tax sanctions, and the tax system. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: 1) Socialization of taxation affects taxpayer compliance, 2) Tax Sanctions affect taxpayer compliance, 3) Taxation System affects taxpayer compliance, and 4) Socialization of taxation, Tax Sanctions, and Taxation Systems have an effect simultaneously on taxpayer compliance.
Pengaruh perencanaan Pajak, kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan Try Myana; Uswatun Khasanah; Tutty Nuryati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.164

Abstract

This study aims to conduct a literature review on the effect of tax planning, managerial ownership and company size on Company Value. This study presents theoretical foundations, other explanatory variables and research results from previous literature. The research data used quantitative with the literature review method. This study aims to determine the relationship between tax planning, managerial ownership and company size on company value by describing the phenomena that occur.
Pengaruh Aset Pajak Tangguhan, dan Leverage Terhadap Manajemen Laba Ilvina Damayanti Miranda; Uswatun Khasanah; Tutty Nuryati
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.167

Abstract

Tujuan penelitian adalah untuk menganalisis teori yang menjelaskan pengaruh asset pajak tangguhan, dan leverage terhadap manajemen laba. Penelitian ini menggunakan metode kuantitatif dengan metode literatur riview. Penelitian ini menyajikan latar belakang, landasan teori, variable penjelas lainnya dan hasil dari literatur riview dari penelitian terdahulu teori yang melandasi penelitian ini adalah agency theory. Variable penjelas lainnya yang mempengaruhi asset pajak tangguhan, dan leverage pada manajemen laba. Hasil penelitian ini menunjukan hubungan yang berbeda asset pajak tangguhan, dan leverage pada manajemen laba. Kajian ini juga memberikan gambaran yang lebih jelas dari beberapa fenomena yang ada dan membantu penelitian.