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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal STEI Ekonomi Indonesian Community Service and Empowerment Journal (IComSE) Journal of Sustainable Community Development (JSCD) Jurnal Ilmiah Wahana Pendidikan ETNIK : Jurnal Ekonomi dan Teknik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Accounting and Finance Management (JAFM) Management Research Studies Journal Mulia Pratama Jurnal Ekonomi dan Bisnis
Nuryati, Tutty
Universitas Bhayangkara Jakarta Raya
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Pengaruh Corporate Social responsibility, Capital Intensity, dan Transfer Pricing terhadap Tax Avoidance Sahla Kamila; 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.v2i3.168

Abstract

This study aims to obtain empirical evidence about the effect of corporate social responsibility, capital intensity, and transfer pricing on tax avoidance. This study uses a data sample of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The number of companies used as samples were 14 companies with observations for 4 years using purposive sampling method. The data analysis technique used is multiple linear regression The results of multiple linear regression testing show that the corporate social responsibility and capital intensity variables have a negative effect on tax avoidance, while the transfer pricing variable has a positive effect on tax avoidance.
Meningkatkan Keuntungan Bisnis dengan Pemanfaatan Fungsi Bussiness Inteligence Tutty Nuryati; Astrid Fitria Malik; Farah Aulia Ernawati; Latiefah Juliacahya; Muhammad Rifa Nawawi; Ria Restyananda; Sania Murtafia Dara Jati; Yuyun Indah Cahyani
Jurnal Ekonomi Manajemen Sistem Informasi Vol 4 No 5 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i5.1513

Abstract

Business intelligence memiliki proses pengumpulan data yang dapat mempermudah proses pengambilan keputusan yang bertujuan untuk mengetahui strategi bisnis yang digunakan dalam dunia bisnis. Strategi bisnis adalah proses bagaimana bisnis berjalan dengan baik, dan setiap perusahaan dapat mencapai target laba yang besar. Artikel ilmiah ini menggunakan metode kualitatif, dimana hasil penelitiannya membahas tentang cara meningkatkan keuntungan bisnis dengan memanfaatkan fungsi Business Intelligence. Laba merupakan keuntungan bagi perusahaan yang telah diperhitungkan dalam setiap usaha yang dijalankan. Strategi bisnis yang dapat digunakan adalah strategi pemasaran untuk menentukan target yang dituju dan menarik pelanggan agar tertarik membeli, setiap perusahaan dapat meningkatkan penjualan dengan cara ini. Meningkatkan keuntungan dalam dunia bisnis dengan menganalisis konsumen dengan tren perdagangan terkini menggunakan promosi yang menarik, memperluas target konsumen dalam penjualan, dan mengevaluasi bisnis yang dijalankan.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Diana Putri; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.962

Abstract

The purpose of this study was to determine and analyze the theory that explains the effect of profitability, deferred tax assets, tax planning and leverage on earnings management. This research uses the literature review method. This study presents a theoretical basis, other explanatory variables and the results of previous studies. The theory underlying this research is agency theory. The mapping of other explanatory variables that affect earnings management consists of profitability, deferred tax assets, tax planning and leverage. These results show different relationships between profitability, deferred tax assets, tax planning and leverage on earnings management so that no agreement is reached. This study provides more insight to explain the phenomenon that occurs.
Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance Fitri Setyaningsih; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.983

Abstract

The purpose of this research is to find and analyze the theory which mentions the effect of profitability, leverage, and capital intensity on tax avoidance. This study uses a literature review methodology. In this study, the researcher presents reasons, other explanatory variables, and findings from previous literature. The theory behind this research is agency theory and exchange theory. Mapping of other explanatory variables that affect tax evasion consists of profitability, leverage, and capital intensity. These results state that there is a different relationship between profitability, leverage, and capital intensity on tax avoidance so that no agreement has been reached. This study provides detailed illustrations based on existing facts and can assist further research using profitability, leverage, and capital intensity on tax avoidance.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Putri Khoirunnisa Heriana; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.985

Abstract

The purpose of this research is to analyze the theory that explains the effect of corporate social responsibility, company size, and capital intensity on tax avoidance. This study uses a literature review method. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Supporting variables that influence tax avoidance consist of corporate social responsibility, company size, and capital intensity. These results indicate a different relationship between corporate social responsibility, company size, and capital intensity on tax avoidance so that no agreement is reached. This study provides a more comprehensive description of the phenomena that occur.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Penghindaran Pajak Terhadap Manajemen Laba Novi Antari Yuliana; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.986

Abstract

Tax is a source of domestic revenue which is highly expected to exist in supporting state spending and national development. In general, a country that wants to be successful in carrying out its development must be supported by strong funding sources. Therefore, taxes are collected by the government based on law on taxpayers which is an obligation that must be fulfilled by every citizen as a form of participation in the development of their country. The type of data used in this study is quantitative data, namely research that emphasizes testing theories through measuring research variables with numbers and analyzing data using statistical procedures. The results of this study tax planning has no positive and significant effect on earnings management, deferred tax expense has a positive and significant effect on earnings management, tax evasion has a positive and significant effect on earnings management.
Tax Planning for Article 21 Income Tutty Nuryati; David Pangaribuan; Defiani Nindasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.622

Abstract

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees
Tax Compliance Base on Knowledge at the Bekasi City KPP Madya in Efforts to Support State Revenue Security Sumarno Manrejo; Tutty Nuryati
Management Research Studies Journal Vol. 4 No. 2 (2023): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v4i2.544

Abstract

Purpose: Testing influence mandatory knowledge relationship tax with mediation intention pay tax to obedience tax in effort support security Indonesian state revenue at KPP Madya Bekasi Kota.Design/ Methodology/Approach: Unit of analysis is Must Taxes that have report notification letter Annual 202 2 . Primary data in the form questionnaire with Likert scale 1-5. Data is processed  use Lisrel 8.80. Approach study is explanative quantitative research with measurement indicator reflective . Validity test whole  variable own valid and reliable predicate . The average value of the loading factor by whole variable latency used is valid as measure compliance with tax variables, Findings: Intention must tax as variable knowledge mediation must tax influential positive significant to obedience tax . Implications Practical: Required  inspection must tax Good must corporate tax and must personal tax in order to test implementation self assessment system in Indonesia in effort increase obedience tax Originality/value: Deliver contribution to Service Office Bekasi City Middle Tax that knowledge must tax with mediation intention pay tax can influence obedience tax inside effort help security Indonesian state revenue .
Co-Authors Astrid Fitria Malik Bagus Styoko Purwo Bernadetta Erika Tambunan David Pangaribuan Defiani Nindasari Dian Surya Sampurna Diana Putri Elia Rossa Fanny Khamillah Hasim Farah Aulia Ernawati Febrilda Putri Budiawan Fitri Setyaningsih Husain Nurisman Ilvina Damayanti Miranda Joko Bagio Santoso Juhdi Ropiki Latiefah Juliacahya Lisita Hanafairus Muhammad Hasbi Muhammad Rifa Nawawi Nera Marinda Machdar Novi Antari Yuliana Putri Khoirunnisa Heriana Ria Restyananda Sahla Kamila Sania Murtafia Dara Jati Sumarno Manrejo Toto Aminoto Try Myana uswatun khasanah Uswatun Khasanah Yuyun Indah Cahyani