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All Journal Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Journal of Business, Social and Technology Journal of Law and Social Politics
Ambarita, Dinar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analisis Penerapan Kebijakan Penghapusan Pajak yang Seharusnya Terutang Ambarita, Dinar
Jurnal Mandiri : Ilmu Pengetahuan, Seni, dan Teknologi Vol 3 No 2: Desember 2019
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.929 KB) | DOI: 10.33753/mandiri.v3i2.76

Abstract

The National economic growth in the last few years tends to experience a slowdown that affects the decline in tax revenue, therefore the Policy of Elimination of Taxes That Should Be Payable published with purpose Accelerate economic growth and restructuring through the transfer of property, encouraging tax reform, expanding the tax database more valid and increasing tax revenue. The research was conducted by a qualitative method. From this study found that in its application the policy still has not succeeded in accordance with its purpose. For that, it needs solid socialization, rigorous database processing for the supervision and law enforcement for justice. Abstrak Kebijakan penghapusan pajak yang seharusnya terutang diterbitkan dengan tujuan mempercepat pertumbuhan ekonomi dan restrukturisasi melalui pengalihan harta, mendorong reformasi perpajakan, memperluas basis data perpajakan yang lebih valid dan meningkatkan penerimaan pajak. Penelitian dilakukan dengan metode kualitatif. Dari penelitian ini ditemukan bahwa dalam penerapannya kebijakan tersebut masih belum berhasil sesuai dengan tujuannya. Untuk itu perlu sosialisasi yang mantap, pengolahan basis data yang ketat guna untuk pengawasan dan melakukan penegakan hukum demi keadilan. Kata Kunci : Pengampunan Pajak, Sosialisasi Kebijakan Perpajakan, Penerapan dan Pengawasan, Penegakan Hukum dan Keadilan
PEMANFAATAN BOTOL PLASTIK BEKAS SEBAGAI MEDIA TANAMAN SAYUR HIDROPONIK UNTUK MENINGKATKAN PRODUKTIVITAS DAN MENGHASILKAN NILAI JUAL SERTA MENAMBAH INCOME DI MASYARAKAT Ambarita, Dinar; Monica, Mona; Sembiring, Annisa Mayang Arista; Savitri, Maulidya Dwi
Jurnal Abdimas Tri Dharma Manajemen Vol. 3 No. 1 (2021): ABDIMAS Desember 2021
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v3i1.p100-104.y2021

Abstract

Seiring berjalannya waktu masalah volume sampah yang semakin meningkat perlu ditanganidengan bijak agar pencemaran lingkungan bisa dihindari, terutama sampah anorganik berupabotol plastik. Hal inilah yang mendasari kegiatan Pengabdian Mahasiswa/i Kepada Masyarakat(PmKM) yang dilakukan oleh Mahasiswa/i Universitas Pamulang mengenai Sosialisasipemanfaatan botol plastik bekas sebagai media tanaman sayur hidroponik untuk meningkatkanproduktivitas dan menghasilkan nilai jual serta menambah income masyarakat.Pemanfaatkan botol bekas sebagai media tanaman hidroponik adalah cara yang cukup efektifuntuk membangkitkan minat dan kesadaran masyarakat tentang pentingnya mengelola limbahbotol plastik. Dengan pemanfaatan botol bekas tersebut nantinya selain mengurangi sampahplastik juga dapat menciptakan nilai jual, dimana tanaman yang di budidayakan melaluihidroponik botol bekas tersebut selain dapat di konsumsi sendiri juga dapat di jadikan peluangusaha yang nantinya akan menambah income di masyarakat. Budidaya tanaman sayur di eramoderen ini dapat menjadi salah satu kegiatan untuk mengisi waktu luang dengan hal positif ditengah pandemic Covid-19.Metode kegiatan yang dilakukan pada pelatihan ini menggunakan Ceramah, diskusi dan praktiklangsung tentang cara budidaya hidorponik dengan botol bekas. Dari hasil kegiatan pelatihantersebut menunjukan bahwa masyarakat mitra khususnya ibu-ibu PKK sangat antusias tentangpemanfaatan botol bekas sebagai media tanam sayuran hidroponik karna ini merupakan hal baruyang mereka temui.Kata Kunci : hidroponik, botol plastik bekas, income
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politic Vol. 2 No. 2 (2024): Journal of Law and Social Politic
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i2.48

Abstract

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.
Co-Authors Febyana, Lidya Gibtiyyah, Riska Mariyatul Ibrohim Mona Monica Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista