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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimasku : Jurnal Pengabdian Masyarakat Intervensi Komunitas: Jurnal Pengabdian Masyarakat EkoPreneur
Harry Barli
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak Wiwit Irawati; Zul Akbar; Rosita Wulandari; Harry Barli
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i2.2307

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Kepemilikan Keluarga terhadap Penghindaran Pajak. Didorong oleh pentingnya pendapatan pajak sebagai salah satu sumber pendapatan terbesar di negara ini, dengan sampel yang diambil adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2013-2017. Penelitian ini bersifat kuantitatif dengan data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan dengan pengambilan sampel menggunakan metode purposive sampling. Sebelum data dianalisis, uji asumsi klasik dilakukan dengan tujuan agar persamaan regresi yang dihasilkan tidak bias dan konsisten. Analisis data yang dilakukan adalah statistik deskriptif dan pengujian regresi linier berganda dengan bantuan alat statistik SPSS versi 24. Hasil penelitian menunjukkan bahwa pertumbuhan perusahaan memiliki pengaruh yang signifikan terhadap penghindaran pajak. Sementara Profitabilitas, Leverage, dan Kepemilikan Keluarga tidak berpengaruh pada Penghindaran Pajak. Dan Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Keluarga secara simultan memiliki pengaruh yang signifikan terhadap Penghindaran Pajak di Perusahaan Manufaktur pada 2013-2017. Kata Kunci : Profitabilitas, Leverage, Pertumbuhan Penjualan, Kepemilikan Keluarga, Penghindaran Pajak
Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Layanan Fiskus, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Siti Khodijah; Harry Barli; Wiwit Irawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p183-195

Abstract

The problem in this study is whether the understanding of tax regulations, quality of tax services, tax rates and tax sanctions affect individual taxpayer compliance. This study aims to determine the effect of understanding tax regulations, quality of tax services, tax rates and tax sanctions on taxpayer compliance at the Kebayoran Baru Tiga Tax Office, South Jakarta. This type of research is a quantitative method that uses the Slovin formula as a sample, so that the sample obtained is 100 individual taxpayers. Methods of data collection using survey methods, namely the authors distribute questionnaires directly and using google form. This study can explain the independent variables (tax regulations, quality of tax services, tax rates and tax sanctions) that strengthen or weaken the dependent variable (taxpayer compliance). Based on the results of the SPSS test version 25 of the tests that have been carried out, the t test results indicate that understanding of tax regulations and service quality tax authorities have a positive and significant effect on taxpayer compliance. Meanwhile, tax rates and tax sanctions have no significant effect on taxpayer compliance.AbstrakPermasalahan dalam penelitian ini adalah apakah pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kebayoran Baru Tiga, Jakarta Selatan. Jenis Penelitian ini merupakan metode kuantitatif yang menggunakan rumus slovin sebagai penentuan sampel, sehingga sampel yang didapat yaitu 100 wajib pajak orang pribadi. Metode pengumpulan data menggunakan metode survey, yaitu penulis menyebarkan kuesioner secara langsung dan menggunakan google form. Penelitian ini dapat menjelaskan variabel independen (pemahaman peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan) yang memperkuat atau memperlemah variabel dependen (kepatuhan wajib pajak). Berdasarkan hasil uji SPSS versi 25 dari pengujian yang telah dilakukan, hasil uji t menunjukkan bahwa pemahaman peraturan perpajakan dan kualitas layanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sedangkan tarif pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Pemahaman Peraturan Perpajakan; Kualitas Layanan Fiskus; Tarif Pajak; Sanksi Perpajakan; Kepatuhan Wajib Pajak
ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Avita Nia Ningsih; Wiwit Irawati; Harry Barli; Angga Hidayat
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5291

Abstract

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
Tata Kelola Keuangan Sederhana bagi UMKM di Kapuk Muara Wiwit Irawati; Lioni Indrayani; Harry Barli
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 3 (2020): September 2020
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v3i3.130

Abstract

Based on the Regulation Number 20 Year 2020 regarding Small Micro Medium Enterprise, Dian Mandiri Foundation is committed to be an asset for Indonesia in accordance with its vision which is to transform life through development of Small Micro Medium Enterprise. The commitment to develop enterprise is attained by helping business development their partners. In managing development of business, the partners often face problem in bookkeeping their business, especially at this pandemic covid-19. Therefore, by doing the community service activity from Universitas Pamulang, it is expected to become the solution to finance governance problem of Dian Mandiri cooperative's partners.
Membudayakan Disiplin Akuntansi Keuangan Berbasis SAK-EMKM Melalui Aplikasi SI-APIK Pada UMKM Heiko Food Tangerang Selatan Ratih Qadarti Anjilni; Effriyanti Effriyanti; Listiya Ike Purnomo; Harry Barli
Intervensi Komunitas Vol 3 No 2 (2022)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ik.v3i2.1547

Abstract

Kegiatan PKM ini membahas mengenai permasalahan, solusi dan dampak terhadap situasi yang dirasakan UMKM program Scaleup binaan Rumah Pemberdayaan Masyarakat (RPM) Tangerang Selatan yaitu Rumah produksi cokelat Heichoco ibu Hesti Widyo Asih. Sulitnya memahami laporan keuangan yang berdasarkan pada pedoman atau standar yang berlaku, menjadikan pelaku UMKM Heichoco, melakukan pencatatan hanya sebatas pada data keungan tidak sampai kepda laporan keuangan, sementara aporan keuangan yang sesuai SAK-EMKM harus dimiliki guna pengambilan keputusan pada bisnisnya. Tujuan dari kegiatan PKM ini adalah untuk mensosialisasikan SAK-EMKM dan mengaplikasikan standar tersebut pada laporan keuangan pelaku UKM dengan cara yang mudah dipahami, yaitu menggunakan aplikasi SI APIK rakitan Bank Indonesia. UKM ScaleUp yang mengikuti ini sejumlah 1 peserta dengan waktu pengajaran selama 3 bulan. Metode yang digunakan dalam kegiatan ini adalah Penyuluhan, Bimbingan secara bertahap, Diskusi, Pendampingan. Hasil dari kegiatan ini Heiko Food memiliki laporna keuangan yang sesuai SAK-EMKM dan terampil dalam menerapkan pencatatan keuangan yang berdasarkan SAK-EMKM.
PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK HARRY BARLI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.337 KB) | DOI: 10.32493/jiaup.v6i2.1956

Abstract

This study aims to find evidence of the influence of Leverage and Firm Size against Avoidance of Taxes. Independent variables used in this study are Leverage and Firm Size. While the dependent variable in this research is Tax Avoidance as measured by Effective Tax Rate (ETR). The type of research used in this study is quantitative data. Source of data used in this research is secondary data. The population in this study is a company Property, Real Estate and Building Construction’s sector listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and get sample of research as many as 34 companies. Hypothesis testing in this study using multiple linear regression method using SPSS version 22. The results of this study indicate that Leverage has an effect on tax evasion. Firm Size has no effect on tax avoidance. While simultaneously shows that Leverage and Firm Size together affect the Tax Avoidance.
Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif Wiwit Irawati; Luh Nadi; Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.8169

Abstract

ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss Reporting System did not affect the Empowerment of the Creative Economy.
Analisis Pengaruh Return on Assets, Pertumbuhan Laba dan Leverage terhadap Return Saham (Studi Kasus Pada Industri Property yang terdaftar di Bursa Efek Indonesia) Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.281 KB) | DOI: 10.32493/jiaup.v4i1.150

Abstract

Return allows investors to compare the actual profits and gains expected by a wide range of investments in the required return. On the other hand, the return has a very significant role in determining the value of a invetasinya. This study aims to provide evidence that stock returns are affected by Return on Assets, Income Growth and Leverage. Data taken from the Indonesia Stock Exchange on the industrial property sector in 2013-2014 were processed using SPSS version 22 to test the hypothesis with multiple regression analysis. With the results of research Return On Asset positive and significant impact on Return stocks, while profit growth and leverage in this study had no effect on Stock Return, but simultaneously Return On Asset, Income Growth and Leverage effect on Stock Return
The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding Amaliyah Amaliyah; Wiwit Irawati; Luh Nadi; Harry Barli; Alexander Raphael
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p131-148

Abstract

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding
Co-Authors Alexander Raphael Amaliyah Amaliyah Angga Hidayat Avita Nia Ningsih Effriyanti Effriyanti Lioni Indrayani Listiya Ike Purnomo Luh Nadi Ratih Qadarti Anjilni Rosita Wulandari Siti Khodijah Wiwit Irawati Wiwit Irawati Wiwit Irawati Zul Akbar