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KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Sapta Setia Darma; Chaidir Djohar; I Ketut Wenten; Alexander Raphael
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.Keywords: Finance, Bookkeeping, Taxation, Kedaung Areas, Community ServiceActivities

PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017) Chaidir Djohar; Rifkhan Rifkhan
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.95

Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Likuiditas terhadap Agresivitas Pajak, Pengaruh Ukuran Perusahaan terhadap Agresivitas Pajak, dan pengaruh secara simultan Likuiditas dan Ukuran Peusahaan terhadap Agresivitas pajak. Jenis penelitian ini bersifat kuantitatif, data yang digunakan adalah data sekunder dengan media berupa laporan keuangan perusahaan manufaktur yang diambil dari IDX. Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2017 sebanyak 123 perusahaan. Penentuan sampel menggunakan metode Purposive sampling. Alat analisis yang digunakan yaitu metode regresi berganda dengan bantuan program komputer SPSS Versi 25. Hasil dari koefisien determinasi yang diperoleh dari hasil penelitan ini adalah 0,345 atau sebesar 34,5% dari variabel dependen agresivitas pajak dapat dijelaskan atau dipengaruhi oleh variabel independen (likuiditas dan ukuran perusahaan). Sedangkan sisanya 65,5% dijelaskan atau dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Dari hasil penelitian ini dapat disimpulkan bahwa variabel Variabel Likuiditas berpengaruh terhadap Agresivitas Pajak dan Variabel Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan Variabel Likuiditas dan Ukuran Perusahaan secara bersama-sama berpengaruh terhadap Agresivitas Pajak.Kata kunci : Likuiditas, Ukuran Perusahaan, Agresivitas Pajak

PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING: Studi Empiris Pada Perusahaan Sektor Barang Baku di Bursa Efek Indonesia Dyah Ayu Mawar Sari; Chaidir Djohar
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.38

This study aims to find out and provide empirical evidence on the Influence of Profitability, Debt Covenant and Bonus Mechanism on Transfer Pricing in Raw Goods Sector Companies listed on the IDX for the period 2016-2020. The type of research used is quantitative (secondary) research that is causally comparative. The number of samples in this study was 50 observational data from 10 raw goods sector companies period 2016-2020 obtained using purposive sampling methods based on predetermined criteria. The data used is secondary data in the form of annual financial statements that have been audited in the period 2016-2020 obtained from the official website of the IDX. Technical data analysis used is descriptive statistics and regression analysis of panel data using Eviews-9 software. The results of this study are based on partial tests with the T-Test stating that Profitability has no significant effect on transfer pricing, Debt covenant has a significant effect on transfer pricing and Bonus mechanism has no significant effect on transfer pricing. Based on simultaneous tests with F-Test states that profitability, debt covenants and bonus mechanisms do not have a simultaneous and significant influence on Transfer Pricing

PENGARUH TAX MINIMIZATION, TARIF PAJAK EFEKTIF, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING Nungky Fitriyani Makhmudah; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.160

This study was conducted from a case that began with a notice of underpayment of the coke company The Coca-Cola Co with the United States (US) Internal Revenue Service (IRS) tax authorities and this study aims to test and obtain empirical evidence regarding the effect of Tax Minimization. , Effective Tax Rates and Exchange Rates for Transfer Pricing. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this research is purposive sampling method using eviews 9 for data analysis. Sources of data in this study are secondary data or quantitative data derived from the annual financial report (Annual Report) with a total sample of 65 observation data from 13 companies in the primary consumer goods sector with observations for 5 years. Based on the partial test with the T test, it states that tax minimization has a significant effect on transfer pricing, the effective tax rate has no significant effect on transfer pricing and the exchange rate has no significant effect on transfer pricing. Based on the simultaneous test with the F test, it states that tax minimization, effective tax rate and exchange rate simultaneously (simultaneously) have a significant effect on transfer pricing.

PENGARUH PERENCANAAN PAJAK, MANAJEMEN LABA, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Subsektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Muhammad Maryadi; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.162

This study aims to examine and obtain empirical evidence regarding the effect of tax planning, earnings management, and sales growth on firm value. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method using Eviews 9 for data analysis. The source of data in this study is quantitative data originating from the annual financial statements of 22 companies as research samples with observations for 5 years, so that the total research sample is 110 samples. The analysis technique used is panel data regression. The results of this study indicate that significantly, Tax Planning and Earnings Management have no significant effect on firm value, while significantly, sales growth has an effect on firm value. and Simultaneously, Tax Planning, Earnings Management, and Sales Growth together have an effect on Company Value

PENGARUH PENGHINDARAN PAJAK, KEBIJAKAN DEVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL PEMODERASI Annisa Indah Lestari; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.208

This study aims to determine and provide empirical evidence regarding the effect of Tax Avoidance, Dividend Policy, and Company Growth on Firm Value with Tax Planning as a Moderating Variable. The value of the company. The population in this study are Food and Beverage companies listed on the IDX in 2017-2021. The number of samples used in this study were 10 companies obtained by purposive sampling method. The type of data used in this research is secondary data using quantitative methods. This research was processed using eviews 10 software. The results of this study are Tax Avoidance has no effect on Firm Value, Dividend Policy has an effect on Firm Value, Company Growth has no effect on Firm Value, Tax Avoidance, Dividend Policy, Company Growth has an effect simultaneously on Value Company, Tax Planning is able to moderate the effect of Tax Avoidance on Firm Value, Tax Planning is able to moderate the effect of Dividend Policy on Firm Value, Tax Planning is able to moderate the effect of Company Growth on Firm Value

PENGARUH AKTIVA PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN BEBAN PAJAK TANGGUHAN SEBAGAI VARIABEL PEMODERASI: Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Primer Yang Terdaftar Di BEI Asipah Samjaya; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.209

The purpose of this research is to examines and analyses the effect of deferred tax assets, managerial ownership, and company size on earnings management with deferred tax expense as a moderating variable. This research uses quantitative methods. The population used in this study consists of 87 companies in the primary consumption sector which are listed on the Indonesia Stock Exchange. The number of samples in this company consists of 10 companies obtained by purposive sampling method based on predetermined criteria. Data processing uses a statistical tool in the form of the EViews 10 program by conducting panel data regression analysis. The results of this study indicate that (1) deferred tax assets affect earnings management. (2) Managerial ownership has no effect on earnings management. (3) Company size has no effect on earnings management. (4) Deferred tax assets, managerial ownership and firm size simultaneously affect earnings management. (5) Deferred tax expense can moderate the effect of deferred tax assets on earnings management. (6) Deferred tax expense is unable to moderate the effect of managerial ownership on earnings management. (7) Deferred tax expense is unable to moderate the effect of company size on earnings management

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Putri Istiana Dewi; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.245

This study aims to determine : (1) The Effect of Deferred Tax Burden on Profit Management, (2) The Effect of Tax Planning on Profit Management (3) The Effect of Tax Avoidance on Profit Management.This type of research is quantitative associative and the analysis method used in this study is using panel data regression using Eviews 12 which consists of descriptive statistical analysis, selection of panel data model techniques, selection of panel data analysis models, classical assumption tests and hypothesis tests. The population of this study is Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange in 2017-2021. The research analysis was conducted on 99 Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange. By using purposive sampling, 32 company samples were obtained for 5 years so that the data obtained were 160 observational data from 32 multiplied by 5. The results of this study show that deferred tax burden has a significant positive effect on profit management, tax planning has a significant effect on profit management, tax avoidance has a significant effect on profit management.

PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA Shafira Purnamasari Putri; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.247

This study aims to examine and to analyze the effect of tax planning, deferred tax asset and free cash flow on earning management in banking companies listed on the Indonesia Stock Exchange for 2017-2021 period. The population in the study was 47 banking companies. The data used in this study were secondary and the sample technique used was purposive sampling, with a sample of 11 banking companies that met the criteria with the observation for 5 years, so that the total research data is 55 samples. The source of data in this study is quantitative data originating from the annual financial reports and financial reports of banking companies. The data analysis technique uses multiple linear regression analysis with E-views version 9. The result of this study indicates that tax planning and deferred tax asset had a significant effect on earning management. While free cash flow had not a significant effect on earning management. And simultaneously, tax planning, deferred tax asset and free cash flow together had an effect on earning management

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