Dian Sulistyorini Wulandari

• The head of department at Universitas Pelita Bangsa

This study examines the effect of deferred tax expenses on tax avoidance, with foreign ownership as a moderating variable. The purpose of this research is to understand how deferred tax expense influences corporate tax avoidance and how foreign ownership moderates this relationship. The study uses panel data regression on a sample of firms from var...

This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023....

Rendahnya pemahaman dan kepatuhan pajak menjadi salah satu kendala utama yang dihadapi oleh pelaku usaha dalam mengelola kewajiban perpajakannya. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui edukasi dan pendampingan strategi perencanaan pajak...

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan dalam memahami dan memenuhi kewajiban perpajakan. Rendahnya literasi perpajakan menjadi salah satu faktor utama yang menyebabkan tingkat kepatuhan pajak yang rendah di kalangan pelaku UMKM. Kegiatan ini bertujuan un...

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam pertumbuhan ekonomi, tetapi masih menghadapi kendala dalam memahami dan melaksanakan kewajiban perpajakan, terutama terkait dengan penghitungan dan pelaporan Pajak Penghasilan (PPh) serta Pajak Pertambahan Nilai (PPN). Program pengabdian kepada masyarakat ini bertujuan untuk men...

UMKM memiliki peran penting dalam perekonomian nasional, tetapi masih menghadapi tantangan dalam pencatatan keuangan yang akurat dan kepatuhan terhadap peraturan perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan praktik pencatatan keuangan bagi UMKM di Cikarang Pusat guna meningkatkan kepatuhan perpaja...

Masih rendahnya pemahaman pelaku usaha mikro mengenai pengelolaan keuangan dan kewajiban perpajakan menjadi tantangan yang signifikan dalam pengembangan usaha skala kecil di Indonesia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan secara langsung kepada pelaku UMKM di wilayah Tambun Selatan agar mampu menyusun la...

Kesadaran perpajakan di kalangan pelaku usaha masih menjadi tantangan utama dalam meningkatkan kepatuhan pajak. Salah satu faktor yang berkontribusi adalah kurangnya pemahaman mengenai pencatatan keuangan dan manfaat memiliki Nomor Pokok Wajib Pajak dalam pengelolaan usaha. Kegiatan ini bertujuan untuk memberikan edukasi dan pelatihan kepada pelaku...

Kegiatan pengabdian kepada masyarakat telah dilaksanakan pada 6-7 Februari 2025, dengan melibatkan 14 pelaku UMKM. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman UMKM terhadap kewajiban perpajakan serta membekali mereka dengan strategi yang efektif dalam memenuhi kewajiban pajak. Metode yang digunakan mencakup Pendidikan Masyarakat,...

Rendahnya literasi akuntansi dan pajak menjadi salah satu kendala utama yang dihadapi oleh pelaku usaha mikro, kecil, dan menengah dalam mengelola keuangan serta memenuhi kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam pencatatan keuangan serta kepatuhan paja...

Pelaku usaha skala kecil sering menghadapi kendala dalam pencatatan keuangan dan kepatuhan perpajakan akibat minimnya pemahaman serta keterampilan dalam mengelola laporan keuangan. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas usaha kecil di Cikarang Pusat dalam menyusun laporan keuangan serta memenuhi kewajiban perpajakan...

Pelaku usaha kecil menghadapi berbagai tantangan dalam memahami dan memenuhi kewajiban perpajakan, terutama dalam penggunaan sistem pelaporan elektronik. Pelatihan ini bertujuan untuk meningkatkan pemahaman perpajakan dan keterampilan praktis pelaporan pajak digital bagi usaha kecil di Tambun Selatan. Kegiatan ini menggunakan metode pendidikan masy...

Pencatatan keuangan yang baik menjadi salah satu tantangan utama bagi usaha kecil dalam mengelola bisnis dan memenuhi kewajiban perpajakan secara akurat. Kurangnya pemahaman dan keterampilan dalam pencatatan keuangan menyebabkan kesalahan dalam perhitungan pajak yang dapat berdampak pada ketidakpatuhan terhadap regulasi yang berlaku. Kegiatan ini b...

Digitalisasi pencatatan keuangan dan perpajakan menjadi tantangan bagi pelaku usaha dalam mengelola keuangan secara akurat dan efisien. Pelaku usaha masih menghadapi kendala dalam pencatatan manual yang rawan kesalahan serta rendahnya kepatuhan terhadap perpajakan. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pela...

This study explores the influence of working capital efficiency on profitability, emphasizing the moderating role of sales growth. Utilizing panel data from publicly listed companies in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period, the research employs multiple linear regression analysis to assess the...

This study examines the relationships between firm size, asset intensity, leverage, and tax management in Indonesian manufacturing companies. Utilizing a panel data approach from 2020 to 2022, the research finds that firm size and asset intensity significantly influence tax management practices, highlighting larger firms' advantages in implementing...

This study investigates the relationships between financial distress, capital intensity, and tax aggressiveness, focusing on the moderating role of firm size. Utilizing a sample of property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023, the research employs quantitative methods to analyze the influence of financ...

This research investigates the relationships between cash flow, sales growth, tax incentives, and accounting conservatism. The study reveals that cash flow significantly influences accounting conservatism, indicating that firms with higher cash flows tend to adopt less conservative accounting practices to seize growth opportunities. Additionally, s...

This research investigates the relationships between Net Profit Margin (NPM), Debt-to-Equity Ratio (DER), Earnings per Share (EPS), and stock prices within the context of the Indonesian stock market. Utilizing a quantitative analysis approach, the study employs panel data regression to assess the statistical significance of these financial metrics...

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among te...

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service qual...

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting kn...

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting kn...

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the...

This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth s...

This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservat...

This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size...

Program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan wajib pajak individu di wilayah Kanwil DJP Jabar 2 melalui kegiatan pendampingan pengisian SPT Tahunan. Kegiatan ini mencakup penyuluhan materi perpajakan, simulasi pengisian SPT menggunakan aplikasi DJP Online, serta konsultasi langsung dengan fasilitator. Hasil...

This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration ef...

This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 1...

This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through...

This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows...

Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical pra...

This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. T...

This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size, earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data coll...

Penelitian ini bertujuan untuk memperluas pemahaman tentang dampak arus kas operasi terhadap return saham dengan mempertimbangkan peran laba akuntansi sebagai variabel moderasi. Fokus penelitian adalah pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2021. Sampel yang digunakan mencakup 13 perusahaan otomotif...

Indonesia's national revenue is witnessing substantial annual growth, primarily driven by its diverse natural resources that bolster government income. Among these sources, the tax department is the foremost contributor to the state's revenue. Maintaining the nation's stability and progress requires consistent tax payments from all taxpayers to imp...

This study examines the effect of tax comprehension level, e-filing implementation, and tax penalties on individual taxpayer compliance with the role of the environment as a moderating variable. The population used in this study comprises taxpayers who understand the process of reporting and paying taxes. The data consists of 100 respondents collec...

The field of corporate tax avoidance is dynamic, with new theories, methods, and empirical findings emerging over time. As tax laws evolve and corporate practices adapt, researchers continually seek to refine understanding of the drivers and consequences of tax avoidance. This research endeavors to systematically analyze and demonstrate bibliometri...

Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive meth...

The importance of a company's value cannot be overstated as it directly correlates with the prosperity of shareholders. Elevated company value translates to increased shareholder wealth, primarily manifested through higher stock prices. This research endeavors to empirically assess the impact of liquidity, leverage, and profitability – independent...

This research aimed to assess the impact of production costs, operating costs, and net sales on the net income of metal and comparable manufacturing companies listed on the Indonesia Stock Exchange during the period 2016–2020, whether individually or collectively. The data collection employed a purposive sampling method. The findings revealed that...

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavor...

The Dividend Payout Ratio serves as a crucial determinant in deciding whether a company will distribute its end-of-year profits to shareholders through dividends or retain them to augment capital for future investments. This study focuses on assessing the impact of company size and profitability on the dividend policy of entities operating in the p...

The research is designed to investigate the impact of perceived usefulness, tax understanding, social factors, and information technology readiness on the utilization of e-filing among individual taxpayers registered at KPP Pratama North Cikarang. The study's population comprises individual taxpayers registered at KPP Pratama North Cikarang, with a...

This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing pri...

This study aims to determine the reasons for the revocation of PSAK No. 45 and the application of ISAK 35 and to analyze the presentation of the financial statements of the Yayasan Bina Integrasi Edukasi on the Presentation of the Financial Statements of Non-Profit-Oriented Entities. This type of research is qualitative through a case study approac...

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to ta...

This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan. The sampling t...

This study aims to determine the effect of Financial Stability, Financial Targets, and External Pressure on Financial Statement Fraud in Property and Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015–2017. The research method used in this study is quantitative. The data used is secondary data in the form of financial statem...

Tax avoidance is all actions taxpayers take to legally reduce the tax burden. More specifically, tax evasion can be defined as an attempt to uncover loopholes in the tax law until a legal defect is found that allows tax evasion and savings on taxes to be paid. Tax avoidance can also be interpreted as an effort by taxpayers, both individuals, and en...

This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of sam...

Taxes are among the most important element supporting the state revenue budget. The assumption that taxes are a burden causes taxpayers to always try to minimize the amount of tax payable that must be paid, and in achieving their wishes, they are prone to fraud such as tax evasion. The number of tax evasion cases in Indonesia will indirectly shape...

The purpose of this study was to analyze the effect of Financial Stability and External Pressure on Financial Statement Fraud. The independent variables used in this study are Financial Stability and External Pressure, while the dependent variable is Financial Statement Fraud. This study uses secondary data. The population in this study are manufac...

This study aims to determine the correlation of the technology acceptance model and digital taxation on taxpayer compliance, with Internet understanding as a mediating variable. The method used in this study is multiple regression analysis with moderating calculations using the interaction method. Process data using the Smart PLS application. The s...

Sistem Akuntansi Penggajian sangatlah penting bagi sebuah instansi karna dengan adanya sistem akuntansi penggajian prosedur perusahaan dapat berjalan lebih terarah. Tujuan kegiatan ini adalah untuk mengetahui bagaimana sistem akuntansi penggajian perangkat desa pada kantor desa Gandasari Kecamatan Cikarang Barat, mengetahui fungsi yang terkait, dok...

Metode yang digunakan untuk penyempurnaan pencatatan buku kas kecil adalah pelatihan, pendampingan, dan pemeriksaan kembali. Mengingat masih adanya beberapa kesalahan dalam beberapa pencatatan jumlah saldo pada bagian tabungan dan kredit yang menyebabkan berbedanya pencatatan pada saldo pada buku dan kartu kredit dengan yang tercatat pada komputer...

Berdasarkan hasil observasi selama ini ke lokasi mitra, tim Pengabdian Kepada Masyarakat Untar menemukan bahwa PT Samjin perlu melakukan kewajiban perpajakannya. Berkaitan dengan perhitungan, pelaporan dan pembayaran pajak PPh Pasal 23 PT Samjin ini maka Tim Pengabdian Kepada Masyarakat Universitas Pelita Bangsa mengusulkan untuk melakukan pelatiha...

Fakta menunjukkan bahwa sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self assessment ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self asses...

Salah satu alat untuk meningkatkan kualitas pengambilan keputusan bagi pembelian kredit melalui penerapan sistem informasi akuntansi hutang dagang. Melalui kegiatan penerapan sistem informasi akuntansi khususnya pembelian dan hutang dagang diharapkan setiap aktivitas kegiatan perusahaan dapat teratur dan terkendali dengan baik. Target khusus yang i...

Tujuan dari pengabdian ini adalah untuk mengatahui bagaimana pencatatan dan penilaian persediaan obat-obatan pada Klinik Bidan Delima dengan menggunakan metode masuk pertama-keluar pertama (MPKP). Klinik Bidan Delima diketahui belum melakukan pencatatan persediaan barang dagang mereka sesuai dengan Standar Akuntansi Keuangan, padahal persediaan mer...

Persaingan global yang telah mewarnai pembangunan ekonomi sejak pertengahan dekade terakhir Abad XX telah memunculkan paradigma baru di sektor industri pengolahan. Maksud dan tujuan perusahaan industri manufakturing telah bergeser dari keinginan mendapatkan laba sebagai tujuan utama menjadi keinginan untuk memuaskan pelanggan. Kemampuan menghasilka...

Terbatasnya penelitian mengenai literasi keuangan berdasarkan pengukuran mahasiswa perlu dibahas. Mahasiswa akuntansi dan mahasiswa manajemen merupakan mahasiswa yang mempunyai pengetahuan dasar mengenai keuangan dan pengembangan kegiatan keuangan, salah satunya pendapat mengenai literasi keuangan. Tujuan penelitian adalah (1) untuk memberikan bukt...

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine ho...

This study aims to determine the effect of Regional Tax Revenue on Regional Original Income (PAD) in DKI Jakarta Province.The variable that is the focus of this research is Local Tax Revenue (X) as the independent variable on Local Original Income (Y) as the dependent variable. The data taken in this study were obtained from the Central Statistics...

p> This study aims to determine the effect of tax planning and the intensity of fixed assets on earnings management. This study uses secondary data. The population of this study are real estate, property and construction companies listed on the Indonesia Stock Exchange during the 2016-2018 period. It has a total of 81 companies. Purposive sampling...

This study aims to examine the effect of the application of e-filing, e-billing, e-invoicing, and tax compliance costs on taxpayer compliance. The independent variable in this research are e-filing, e-billing, e-invoicing, and tax compliance, while dependent variabe is taxpayer compliance. The population in this research was an individual taxpayer...

Penelitian ini bertujuan untuk menguji pengaruh kemanfaatan NPWP, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak dengan peran account representative sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh wajib pajak yang berada di Kan...