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All Journal Jurnal Riset Pendidikan Ekonomi Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI DEDIKASI PKM Bisnis Net : Jurnal Ekonomi dan Bisnis
Lodang Prananta Widya Sasana
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Modal, Pertumbuhan laba terhadap kualitas laba dan ukuran perusahaan sebagai variabel moderasi Jaenal Abidin; Lodang Prananta Widya Sasana; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.676

Abstract

Earnings quality as a measuring tool to assess the quality of financial information. The high quality of financial information comes from the high quality of financial reports.The purpose of this study is to examine the effect of capital structure, earning growth on earnings quality and firm size as moderasi variabels. The independen variabels used in this study are capital structure and earning growth. While the dependent variabel in this study is earning quality, and the moderasi variabel in this study is firm size. The type of research used in this study is quantitative research. Sources of data used in this study is secondary data. The populations in this study is the banking subsector companies listed on the Indonesia stock exchange during the 2015-2019 period. Determination of the sample in this study using purposive sampling method and obtained as many as 10 campanies multiplied by a period of 5 year so that the sample in this study is 50. The analysis using E-Views version 9 software. The results of this study indicate that the capital structure partially has no effect on earning quality. Profit growth partially has a negative effect on earning quality. Firm size partially effects has a positive effect on earning quality. Firm size partially doesn’t moderate capital structure on earning quality. Firm size partially doesn’t moderate earning growth on earning quality. Capital structure, earning growth, firm size simultaneously effect earning quality.
Pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak dengan profitabilitas sebagai pemoderasi Lodang Prananta Widya Sasana; Khairul Masyuri; I Gede Adi Indrawan; Jarno Carito
Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v7i1.6524

Abstract

Taxes have an element of coercion resulting in many companies as taxpayers trying to practice tax resistance. Tax aggressiveness is one of the obstacles that occur in tax collection, resulting in reduced state treasury revenues. Tax aggressiveness can be done through a mechanism that is classified as tax evasion or tax avoidance. This study aims to determine and obtain empirical evidence of the effect of Capital Intensity and Corporate Social Responsibility on Tax Aggressiveness with Profitability as a moderator in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted in the period 2014 – 2018 with a total research sample of 8 companies and using a purposive sampling method. This study uses descriptive statistical analysis techniques and multiple linear regression methods and tests on moderating variables with the Moderated Regression Analysis (MRA) method. The results of this study prove that Capital Intensity has a significant effect on Tax Aggressiveness, but Corporate Social Responsibility has no effect on Tax Aggressiveness. Meanwhile, simultaneously, Capital Intensity and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. In addition, the results of this study also prove that profitability cannot moderate the corporate social responsibility variable on tax aggressiveness.
Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Lodang Prananta Widya Sasana; I Gede Adi Indrawan; Ryan Hermawan
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10654

Abstract

This study aims to prove the effect of the motor vehicle tax whitening program (PKB) and the exemption of transfer fees (BBNKB) on motor vehicle tax compliance at the SAMSAT Serpong office, South Tangerang City. The research population is all motorized vehicle users registered in SAMSAT Serpong, South Tangerang City. The method used in this study is accidental sampling, namely the technique of determining the sample by chance, that is, anyone who happens to meet the researcher. Data were collected by survey method with questionnaires, and the questionnaires were eligible for 100 questionnaires. The data analysis technique used Multiple Linear Regression Analysis. The results showed that partially there was no effect on the whitening of motor vehicle tax (PKB) and there was an effect on the exemption of transfer fees (BBNKB. However, simultaneously all variables affect the compliance of motor vehicle taxpayers in SAMSAT Serpong, South Tangerang City. This study also shows the results of the determination test, this determination explains how much the model's ability to explain the variation of the independent variable affects the dependent variable expressed in percentages.The coefficient of determination is 21.9% meaning the percentage of the influence of the independent variable on the tax whitening program (X1) and the exemption of transfer fees. (X2) to the compliance of motorized vehicle taxpayers (Y) of 21.9% while the remaining 78.1% is influenced or explained by other variables outside of the variables studied.  
Pengaruh Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Persistensi Laba Dengan Tingkat Utang Sebagai Variabel Pemoderasi I Gede Adi Indrawan; Dhea Amelia; Lodang Prananta Widya Sasana
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3275

Abstract

ABSTRACTThe Effect of Deferred Tax and Managerial Ownership on Profit Persistence with DebtLevels as a Moderating Variable (Empirical Study of Property and Real Estate CompaniesListed on the IDX for the 2017-2021 period). This study aims to analyze the Effect ofDeferred Tax and Managerial Ownership on Profit Persistence with Debt Levels asModerating Variables in property and real estate sector companies listed on the IndonesiaStock Exchange (IDX) for the 2017-2021 period. This research is a type of quantitativeresearch and uses assosiative methods. The sampling technique used is purposive samplingmethod. The data analysis technique used was panel data regression analysis, with dataprocessing using the Eviews version 10 program. The results showed that simultaneouslyDeffered Tax and Managerial Ownership had an effect on Earning Persistence. PartiallyDeffered Tax has no effect on Earning Persistence, Managerial Ownership has no effecton Earning Persistence. Debt Level is not able to moderate the effect of Deffered Tax onEarning Persistence, and Debt Level is not able to moderate the effect of ManagerialOwnership on Earning Persistence.Keywords: Deffered Tax, Managerial Ownership, Debt Level, Earning Persistence
Pengenalan Perpajakan untuk Usaha Mikro Kecil Menengah Umkm di Wilayah Kelurahan Cipulir, Kebayoran Lama, Jakarta Selatan Jarno Jarno; Jimmy Paulino Ginting; Lodang Prananta Widya Sasana
DEDIKASI PKM Vol. 4 No. 3 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i3.32358

Abstract

Tujuan dilaksanakannya pengabdian keapada masyarakat ini adalah untuk memberikan pengenalan perpajakan untuk usaha mikro kecil menengah Umkm di Wilayah Kelurahan Cipulir, Kebayoran Lama, Jakarta Selatan. Metode pelaksanaan dilakukan melalui pendekatan diskusi/ tanya  jawab dan simulasi tentang kasus perpajakan Tim PKM melalui narasumber yang juga merupakan anggota tim PKM melakukan sosialisasi akan kebutuhan dari sisi administrasi kepada para pelaku usaha di Kecamatan Cipulir, Kobayoran baru. Hasil yang diperolhe setelah melakukan kegiatan ini adalah Para pelaku usaha merasa memilikiwawasan dan ketrampilan yang lebih dalam hal proses penghitungan, proses pembayaran dan pelaporan sertapentingnya seorang wajib pajak memenuhi kewajiban perpajakannya. Pelatihan dan pendampingan e-billing, e-filling dan cara-cara yang dipandu oleh pemateri menjadikan para peserta semakin semangat untuk mengaplikasikanya pada usahanya pada periode selanjutnya.
Co-Authors Amelia Amelia Dhea Amelia I Gede Adi Indrawan Jaenal Abidin Jarno Carito Jarno Jarno Jimmy Paulino Ginting Khairul Masyuri Ryan Hermawan