Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat NERACA : JURNAL AKUNTANSI TERAPAN
Muhammad Yusuf
Institut Ilmu Sosial Dan Manajemen STIAMI
Humanities Economics, Econometrics & Finance Public Health Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Non-Debt Tax Shield Dan Cost Of Financial Distress Terhadap Struktur Modal Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017 Muhammad Yusuf; Andika Kurniawan
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i1.647

Abstract

This research aims to provide the influence of non-debt variable tax shield and cost of financial distress affect the capital structure of the company's sub-sector metals and the like listed on the Indonesia Stock Exchange in 2013-2017. The method on this research is a quantitative approach with the type of correlation study. The data collection techniques in this study use secondary data with saturated sampling techniques. The population of this research is a metal sub-sector company and the like listed on the Indonesia Stock Exchange (IDX). The samples in this study were as many as 16 metal sub-sector companies and the like listed on the Indonesia Stock Exchange (IDX). The results showed that both the partial and simultaneous variables of the non-debt tax shield and cost of financial distress had no effect on the capital structure of the metal sub-sector companies and the like listed on the Indonesia Stock Exchange ( IDX). It shows that the T-Test in a non-debt tax shield variable is obtained by the T-calculate result of 1.401 and the value of Sig. T. Acquired by 0, 165 > 0.05, then Ho accepted and H1 rejected which means there is no positive influence on the capital structure and in variable cost of financial distress obtained with the result of T-Calculate of 1.756 and the value of Sig. T. Acquired by 0, 083 > 0.05, then Ho is accepted and H1 is rejected which means there is no positive influence on the capital structure. Then simultaneously F test result in can with a fcalculate value of 2.295 with a level of Sig. 0, 108, because of the value of Sig. F > 0.05, then Ho accepted and H1 rejected. This means that there is no variable influence of non debt tax shield (X1) and cost of financial distress (X2) to the capital structure (Y).
PEMBINAAN WAJIB PAJAK UMKM ORANG PRIBADI DALAM PELAKSANAN PP 23 TAHUN 2018 DI WILAYAH JAKARTA Endro Andayani; Aji Prasetyo; Muhammad Yusuf
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.416 KB) | DOI: 10.31334/jks.v3i2.1277

Abstract

The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process.The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process   
Co-Authors Aji Prasetyo Andayani, Endro Andika Kurniawan