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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Riset Keuangan dan Akuntansi (JRKA) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Batara Wisnu : Indonesian Journal of Community Services
Surachman Surachman
Universitas Bina Bangsa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PROFITABILITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PENGARUHNYA TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN Dini Martinda Lestari; Tinti Hardianti; Surachman Surachman
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The realization of tax receipt from year to year is not accordance with the specified target. This is caused by taxpayer's actions to minimize tax burden or tax avoidance measures. This study aims to discuss and analyze the effect of profitability, leverage and Corporate Social Responsibility (CSR) against tax avoidance. The type of research is quantitative research using secondary data from financial statement and annual report. Population research amounted to 42 mining companies listed on Indonesia Stock Exchange (IDX) during the year 2016-2018. The sample of this research is chosen by purposive sampling method so that it can be obtained 42 samples or 14 companies for 3 years. Research carried out using the method of analytical techniques descriptive statistics, Classic assumption test, multiple linear regression, and hypothesis test. The results of this study showed that profitability and leverage have a significant effect against tax avoidance, whereas Corporate Social Responsibility (CSR) has no a significant effect against tax avoidance. Realisasi penerimaan pajak dari tahun ke tahun tahun tidak sesuai dengan yang ditetapkan. Hal tersebut diakibatkan karena dari sisi wajib pajak melakukan tindakan meminimalkan beban pajaknya atau tindakan penghindaran pajak. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas terhadap Tax Avoidance, Leverage dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan. Pupulasi dalam penelitian ini adalah 42 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2018. Sampel penelitian ini dipilih dengan metode purposive sampling sehingga diperoleh 42 sampel atau 14 perusahaan selama 3 tahun. Penelitian dilakukan dengan menggunakan metode teknik analisis statistik deskriptif, Uji Asumsi Klasik, regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa profitablitas dan leverage berpengaruh terhadap tax avoidance, sedangkan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap tax avoidance.
Analisis Dampak Kurangnya Sadar Wisata dan Doktrin Kota Santri Terhadap Perkembangan Pariwisata di Kabupaten Pandeglang Banten Surachman Surachman; Suhandi Suhandi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v7i1.727

Abstract

Abstrak Sektor pariwisata saat ini telah menjadi aspek penting dalam kemajuan ekonomis suatu negara. Kabupaten Pandeglang merupakan daerah banyak memiliki potensi wisata, namun dalam proses perkembangannya masih jauh tertinggal dari daerah lain. Tujuan dari Penelitian ini adalah untuk menganalisa dan mengkaji faktor apa yang mempengaruhi sehingga masih banyak warga Pandeglang yang belum sadar wisata dan untuk mengkaji mengapa doktrin kota santri begitu kuat terhadap warga Pandeglang sehingga berpengaruh terhadap perkembangan pariwisata di Kabupaten Pandeglang. Metode yang di gunakan dalam penelitian ini adalah Metode Kualitatif dengan proses observasi, wawancara, dan dokumentasi dengan analisis matriks SWOT untuk mengetahui kekuatan, kelemahan, peluang dan ancaman dalam pengembangan potensi wisata yang ada di Kabupaten Pandeglang.Informan terdiri dari: Dinas pariwisata dan ekonomi kreatif  Pandeglang, pengelola wisata, pokdarwis, tokoh agama, akademisi, wisatawan, masyarakat Pandeglang, penelitian dilakukan selama satu tahun.Sedangkan  strategi yang tepat dilakukan dalam pengembangan pariwisata di Kabupaten Pandeglang adalah strategi Strategi SO (Growth). Strategi SO (Growth)  merupakan strategi yang memanfaatkan kekuatan yang ada untuk meningkatkan keunggulan kompetitifnya.Hasil dari penelitian ini menunjukan bahwa banyak faktor yang menyebabkan pariwisata di Pandeglang perkembanganya masih jauh tertinggal antara lain: masih kurangnya masyarakat akan sadar wisata, masih kurangnya pembentukan kelompok sadar wisata (Pokdarwis) di setiap Desa/ Kelurahan yang ada di Kabupaten Pandeglang, kurangnya sosialisasi terkait pemahaman doktrin kota santri, masih kurangnya promosi wisata baik secara online maupun off line dan minimnya anggaran belanja daerah Kabupaten Pandeglang dalam hal ini Dinas Pariwisata dan Ekonomi Kreatif Kabupaten Pandeglang.Kata Kunci: Sadar Wisata, kota santri, pariwisata.Abstract The tourism sector has become an important aspect in the economic progress of a country. Pandeglang Regency is an area with a lot of tourism potential, but in the process of its development it is still far behind other areas. The purpose of this study is to analyze and examine what factors influence so that there are still many Pandeglang residents who are not aware of tourism and to study why the city doctrine of students is so strong against Pandeglang residents that it affects the development of tourism in Pandeglang Regency. The method used in this study is a qualitative method with a process of observation, interviews, and documentation with a SWOT matrix analysis to determine the strengths, weaknesses, opportunities and threats in developing tourism potential in Pandeglang Regency. The informants consist of: the tourism and creative economy office. Pandeglang, tourism managers, pokdarwis, religious leaders, academics, tourists, the people of Pandeglang, the research was carried out for one year. While the right strategy in developing tourism in Pandeglang Regency is the SO Strategy (Grwth). The SO (Growth) strategy is a strategy that utilizing existing strengths to increase its competitive advantage. The results of this study indicate that many factors cause tourism in Pandeglang to be still far behind, among others: there is still a lack of awareness of tourism, there is still a lack of formation of a tourism awareness group (Pokdarwis) in every Desa/ Kelurahan in Pandeglang Regency, lack of socialization related to understanding the doctrine of the city of students, there is still a lack of tourism promotion both online and off line and the lack of regional budget for Pandeglang Regency, in this case the Tourism and Creative Economy Office of Pandeglang.Keywords: Tourism awareness, city of students, tourism.
Influence of Corruption Perception and Quality of Fiskus Service on The Compliance of Private Taxpayers Aris Trismayadi Nurizki; Efi Tajuroh Afiah; Surachman Surachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1841

Abstract

This study aims to determine the impact of the perception of corruption and the quality of service tax authorities either jointly or partially on the compliance of individual taxpayers in the Tax Office Primary Cilegon. This study categorized the type of quantitative descriptive with 100 respondents private persons registered in the Tax Office Primary Cilegon as samples and used the incidental sampling method. The results showed that the perception of corruption significantly influences adherence to an individual taxpayer (H1), the Quality of Service tax authorities' significant effect on compliance with an individual taxpayer (H2), the perception of corruption and the quality of service tax authorities jointly significant effect on tax compliance people private (H3)
BEBAN PAJAK, PROFITABILITAS DAN PENGARUHNYA TERHADAP PRAKTIK TRANSFER PRICING Dini Martinda Lestari; Hasanah Hasanah; Surachman Surachman
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4399

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh beban pajak dan profitabilitas terhadap praktik transfer pricing . Metode penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistika deskriptif , uji normalitas , uji autokorelasi , uji heteroskedastisitas , uji multikolinearitas , uji regresi linear berganda, uji koefisien determinasi , uji t dan uji f dengan menggunakan SPSS Versi 23 . Pengambilan sampel ini menggunakan purposive sampling . Berdasarkan metode purposive sampling diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa pengujian dengan uji parsial ( uji t ) menunjukkan bahwa variabel beban pajak yang diproksikan menggunakan Effective Tax Rate (ETR)  berpengaruh positif terhadap praktik transfer pricing . Variabel profitabilitas yang diproksikan menggunakan Return on Asset ( ROA ) berpengaruh negatif terhadap praktik  transfer pricing. Dalam uji ANOVA ( uji f ) beban pajak dan profitabilitas berpengaruh terhadap praktik transfer pricing .Kata Kunci : Beban Pajak ; Profitabilitas ; Transfer Pricing
PKM Pendampingan Usaha Mikro Industri Kripik Pisang dan Singkong di Desa Cikeusal Kecamatan Cikeusal Kabupaten Serang Surachman Surachman; Mohammad Irhamsyah; Aan Anshori; Ahmad Fajar; M.Adi Husaeni
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 3 (2022): Batara Wisnu | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i3.118

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) is very crucial, because it is able to support the needs of family life and to strengthen the national economy. However, it is very unfortunate that after the passing of the Covid-19 pandemic, partner income has decreased quite significantly. Partner problems will try to be overcome through an approach with intensive counseling (mentoring) that is able to train partner soft skills and hard skills through science and technology transfers consisting of Good Manufacturing Practice (GMP) training, food safety counseling, strengthening Business management, improving product packaging and providing supporting production facilities, partners have benefited in these activities. The team consisting of Field Assistant Lecturers (DPL) and students who carry out KKM have carried out this activity well, with the outputs that have been achieved are the publication of activities in the form of videos (youtube), publications in online mass media, improvement of partner production facilities, implementation of bimtek, for partners and scientific articles community service activities and the need for continuous partner assistance
THE EFFECT OF THIN CAPITALIZATION ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE: PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Apriansyah Sarif; Surachman Surachman
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.77

Abstract

This study aims to determine the effect of thin capitalization on tax avoidance. In addition, this study also aims to determine the effect of firm size in moderating the relationship between thin capitalization and tax avoidance. This research was conducted at the Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The method used in this study is a quantitative method using secondary data in the form of financial statements and annual reports. The population used in this study amounted to 10 pharmaceutical companies listed on the IDX. The sample in this study was selected using the saturated sample method, so that 50 samples or 10 companies were obtained for 5 years. Data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely SPSS Version 26. The results of hypothesis testing, it shows that partially (1) Thin Capitalization has a significant effect on Tax Avoidance and in moderation (2) Thin Capitalization has no effect on Tax Avoidance. The conclusion of this study is that partially Thin Capitalization has a significant effect on tax avoidance and Firm Size as a moderating variable weakens the effect of Thin Capitalization on Tax Avoidance
ANALYSIS OF FINANCIAL REPORTS TO MEASURE FINANCIAL PERFORMANCE IN THE BINA MANDIRI COOPERATION Ratih Kusumastuti; Muhsin Muhsin; Surachman Surachman; Dini Martinda Lestari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.145

Abstract

Analysis of cooperative financial performance aims to see the overall financial position of cooperatives, and compare financial performance in individual periods from year to year. This is important because it can provide an overview of the financial health of the cooperative and can also be used as a basis for making decisions in the future. PThis research is a qualitative descriptive research. This method is used to describe or explain phenomena in detail, especially from the point of view of the object under study. In this study, researchers describe how financial reports are used to assess employee performance at the Bina Mandiri Cooperative. Based on the results of the research that has been presented, it can be said that the cooperative's financial performance reports related to staffing for the 2020-2022 financial year are considered very good. The system of voluntary lending by members of cooperatives makes cooperative units run well and can have a positive influence on society in general and members in particular
TRAINING AND ASSISTANCE IN WRITING TEACHING BOOKS, REFERENCE BOOKS AND MONOGRAPHS FOR LECTURERS Khaeruman Khaeruman; Pramudi Harsono; Surachman Surachman; Tabroni Tabroni; Suflani Suflani; Abdul Bahits
International Journal of Engagement and Empowerment Vol. 3 No. 1 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i1.96

Abstract

Writing textbooks, reference books, and monographs is indeed one of the lecturers' efforts to improve their competence, especially in the academic field. This is caused by various factors, such as lack of available time, lack of experience and knowledge in writing, and lack of motivation and passion to complete writing projects. The service activities that you mentioned have a very important purpose to improve lecturers' understanding and skills in writing textbooks, reference books and monographs. The methods used, namely lectures, discussions, practicals, and direct assistance in the training room, are effective ways to achieve this goal. With the method of realization and implementation of community service activities carried out in 3 stages, namely the preparation stage, the training stage for writing books, and the monitoring and evaluation stage. This service activity was attended by 100 participants, consisting of lecturers from tertiary institutions, especially in Banten and participants who have successfully completed their book drafts. Although the participants were very enthusiastic about participating in this activity, only a few participants managed to complete their book drafts. However, the results obtained from this community service activity remained positive, namely the participants were able to publish a book with an ISBN. This shows that this service activity provides good benefits in increasing participants' understanding and skills in writing textbooks, reference books, and monographs. The participants wanted further training and intensive assistance to produce a book that was ready to be published
PROGRAM PENGABDIAN KEPADA MASYARAKAT (PKM) KAMPUNG IKLIM (PROKLIM) DI KAMPUNG PEKIJING KELURAHAN KALANG ANYAR KOTA SERANG-BANTEN Surachman Surachman; Efi Tajuroh Afiah; Ibrohim Ibrohim; Nuniek Permata
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 2 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i2.108

Abstract

This paper is intended to present a comparative analysis of the implementation of a community empowerment based Kampung Climate's Leading Program (ProKim) in Pekijing Village, Serang City The result of this research indicates that both in Pekijing Village have emphasized aspects of community empowerment in the implementation of ProKlim mainly in climate change adaptation and mitigation activities. Empowerment and participation of communities in Pekijing Village is considered improperly managed. However, in substance, ProKlim has been well implemented in each locus. Further in practice, ProKlim, with a persistent management, is perceived to be able to manage a microclimate which gives a wider impact on temperature deterioration in the capital city
THE PROCESSING OF PLASTIC WASTED INTO FUEL OIL IN THE KALANG ANYAR VILLAGE IN SERANG Efi Tajuroh Afiah; Surachman Surachman; Muhamad Dullaf; Fiki Reynaldi; Ilham Wahyudin
International Journal of Engagement and Empowerment Vol. 3 No. 2 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i2.114

Abstract

Currently, plastic waste pollution has become a prominent global issue, as well as in Indonesia, where the situation is increasingly concerning. This is likely due to the escalating production of plastic waste, originating from both households and industries, without proper waste management practices. In fact, some studies suggest that if plastic waste production remains unchecked, by 2050, there could be more plastic waste in the oceans than fish. To address this plastic waste problem, various innovations are being pursued by diverse groups, including academics, as an effort to safeguard the Earth for future generations. One such effort involves integrating knowledge with practical activities through the Student Work Lecture Program at Universitas Bina Bangsa, held in the Pekijing Village of Kalang Anyar Subdistrict, Serang City. The outcome of this initiative is that the community gains alternative skills in plastic waste processing to fuel through the student-led activities, with the hope that these skills will eventually be implemented widely in other areas. The technology employed in this process is pyrolysis, where plastic waste is heated at high temperatures and subsequently cooled to extract its oil content. Developments like this aim to enhance the value of waste by transforming it into usable liquid fuel that can benefit daily life, especially in rural communities. Although relatively new in Indonesia, several advanced countries like Japan have already applied similar approaches on an industrial scale. Thus, there is value in fostering early awareness and initiating change at the grassroots level, progressing from villages to a global scale
Co-Authors Aan Anshori Abdul Bahits Ahmad Fajar Apriansyah Sarif Aris Trismayadi Nurizki Dini Martinda Lestari Efi Tajuroh Afiah Fiki Reynaldi Hasanah Hasanah Ibrohim Ibrohim Ilham Wahyudin Khaeruman Khaeruman, Khaeruman M.Adi Husaeni Mohammad Irhamsyah Muhamad Dullaf Muhsin Muhsin Nuniek Permata Pramudi Harsono Ratih Kusumastuti Suflani Suhandi Suhandi Tabroni Tinti Hardianti