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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa
Ahmad Bukhori Muslim
Universitas Pelita Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016) Ahmad Bukhori Muslim; Nengzih Nengzih
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 5 No. 02 (2020): AKUBIS - Desember 2020
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v5i02.140

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance. Keywords: profitability, corporate governance, board composition, managerial ownership, institutional ownership, tax avoidance.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PESONAL DAN PENGALAMAN KERJA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA SICEPAT EKSPRES INDONESIA) Ahmad Bukhori Muslim; Novi Akmal Yani; Maulina Dyah Permatasari
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 7 No. 01 (2022): AKUBIS - Juni 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v7i01.434

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, kemampuan teknik personal dan pengalaman kerja terhadap efektivitas sistem informasi akuntansi. Lokasi penelitian ini dilakukan di SiCepat Ekspres Indonesia. Sampel dalam penelitian ini terdiri atas 107 karyawan pengguna sistem informasi akuntansi yang dipilih dengan teknik simple random sampling dari populasi seluruh karyawan Departemen Finance SiCepat Ekspres Indonesia. Data diperoleh melalui survey dengan menggunakan kuesioner dan dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, kemampuan teknik personal berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, pengalaman kerja tidak berpengaruh terhadap efektivitas sistem informasi akuntansi. Secara simultan kecanggihan teknologi informasi, kemampuan teknik personal, dan pengalaman kerja berpengaruh terhadap efektivitas penggunaan sistem informasi akuntansi.
PENDAMPINGAN RELAWAN PAJAK DI MASA PANDEMI COVID-19 Dian Sulistyorini Wulandari; Edi Triwibowo; Maulina Dyah Permatasari; Erlina W Djatnicka; Ahmad Bukhori Muslim
Jurnal Pengabdian Pelitabangsa Vol. 3 No. 01 (2022): Jurnal Pengabdian Pelitabangsa April 2022
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

Tax Center Universitas Pelita Bangsa dipercaya oleh Kanwil Direktorat Jawa Barat II sebagai mitra untuk melakukan program Relawan Pajak dengan memberikan pelayanan pendampingan pelaporan pajak bagi wajib pajak orang pribadi kepada Civitas Akademika dan masyarakat Kabupaten Bekasi. Keterlibatan pengabdi dalam pelayanan tersebut memotivasi untuk mengetahui lebih lanjut bagaimana Asistensi para Relawan Pajak dan Wajib Pajak Orang Pribadi atas program yang dibuat yang juga menjadi tujuan dari pengabdian ini. Pengabdian ini melibatkan 20 mahasiswa sebagai Relawan Pajak. Civitas Akademika Universitas Pelita Bangsa yang mendapatkan layanan tersebut. Target yang dicapai melalui kegiatan melalui Pendampingan Pelaporan SPT Tahunan ini mewujudkan Civitas Akademika dan masyarakat Kabupaten Bekasi menjadi Wajib Pajak yang patuh dan taat pada peraturan perpajakan dengan melaporkan SPT Tahunan dan mempertanggungjawabkan kewajiban perpajakannya. Pengabdian ini terkait Asistensi Relawan Pajak dalam Pelaporan SPT Tahunan dalam rangka meningkatkan kontribusi Perguruan Tinggi dalam mendorong pertumbuhan ekonomi masyarakat dari sisi perpajakan masih sangat jarang, sehingga pengabdian ini menjadi yang pertama dilakukan dan dapat dijadikan sebagai literasi utama untuk penelitian serupa berkaitan dengan kontribusi Universitas bagi masyarakat luas dari sisi perpajakan
Analisis Penghindaran Pajak Pada Perusahaan Property Dan Real Estate Ahmad Bukhori Muslim; Agus Fuadi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1012

Abstract

Tax Avoidance adalah upaya untuk menghindari pajak yang diberlakukan secara legal dan aman bagi wajib pajak sesuai dengan Undang-Undang perpajakan yang berlaku karena metode dan teknik yang digunakan didasarkan dengan memanfaatkan kelemahan-kelemahan yang terdapat dalam Undang-undang dan peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh Proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi terhadap Penghindaran Pajak (Tax Avoidance) pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan purposive sampling. Dari populasi sebanyak 65 perusahaan Property dan Real Estate, hanya diambil 18 perusahaan sebagai sampel. Teknik analisis yang digunakan adalah analisis regresi linier berganda, dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukan bahwa proporsi Komisaris Independen, Komite Audit, dan Proporsi Dewan Direksi tidak berpengaruh terhadap Tax Avoidance, kualitas Audit berpengaruh positif dan signifikan terhadap Tax Avoidance, proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi berpengaruh secara simultan terhadap Tax Avoidance.
Implementasi Laporan Keuangan Digital melalui Akuntansi UKM di Resto Olin’s Café Bekasi Adibah Adibah; Maulina Dyah Permatasari; Ahmad Bukhori Muslim; Farah Aulia Masduki
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

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Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have become the biggest contributor to economic growth. The success of small and medium businesses is inseparable from digital developments. In increasing financial managerial capacity in terms of financial reporting, one of the methods used is to prepare financial reports with the help of the SME Accounting application. Community service implementation partners are SMEs engaged in buying and selling groceries. In order to improve financial literacy of partners, the methods used are in the form of lectures, discussions, mentoring and practice. In implementing the SME Accounting application, partners are assisted in creating accounts and inputting transactions. The purpose of this activity is to facilitate partners in preparing financial reports through the implementation of the SME Accounting application. The results of the activity show that partners are assisted by this activity, and hope that this activity can continue.
Penerapan Sistem Informasi Akuntansi Pembelian dan Hutang Usaha Untuk Memaksimalkan Cash Management Ahmad Bukhori Muslim; Edi Tri Wibowo; Kuwat Riyanto; Dian Sulistyorini Wulandari
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.42

Abstract

Salah satu alat untuk meningkatkan kualitas pengambilan keputusan bagi pembelian kredit melalui penerapan sistem informasi akuntansi hutang dagang. Melalui kegiatan penerapan sistem informasi akuntansi khususnya pembelian dan hutang dagang diharapkan setiap aktivitas kegiatan perusahaan dapat teratur dan terkendali dengan baik. Target khusus yang ingin dicapai melalui pendampingan adalah penyusunan dan implementasi penerapan sistem informasi akuntansi pembelian dan hutang dagang untuk meningkatkan kualitas pengambilan keputusan. Metode yang dipakai dengan memberikan penyuluhan dan pelatihan penyusunan sistem pembelian dan hutang dagang, pengawasan, mengurangi penyimpangan-penyimpangan yang terjadi, pengendalian pengeluaran dana perusahaan dan menjaga kelancaran operasional perusahaan. Untuk meningkatkan kinerja perusahaan maka kami selaku dosen di Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pelita Bangsa akan mengajukan ke manajemen PT Suzuki Indomobil Motor untuk memberikan penyuluhan dan lokakarya di unit usaha perusahaan dengan judul “Penerapan Sistem Informasi Akuntansi Pembelian dan hutang dagang Untuk Memaksimalkan Cash Management”.
Analisis Aspek yang Mempengaruhi Penghindaran Pajak dengan Parameter Ukuran Perusahaan, Leverage, Intensitas Modal, Komisaris Independen dan Komite Audit Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Erman Firmansyah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.646

Abstract

Tax avoidance is all actions taxpayers take to legally reduce the tax burden. More specifically, tax evasion can be defined as an attempt to uncover loopholes in the tax law until a legal defect is found that allows tax evasion and savings on taxes to be paid. Tax avoidance can also be interpreted as an effort by taxpayers, both individuals, and entities, to minimize tax payments. The type of data used in this study is secondary data. The data source comes from the complete financial statements of mining companies with a sample of 20 companies listed on the Indonesia Stock Exchange in 2018-2021. The complete data source comes from the Indonesia Stock Exchange website www.idx.co.id. The analytical technique used is quantitative analysis with the analytical test used in this study is multiple linear regression analysis. Based on the results of hypothesis testing, firm size (0,629), leverage (0,434), independent commissioners (0,816) and audit committees (0,840) have no effect on tax avoidance, and capital intensity has a positive effect on tax avoidance.
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Sinta Angeliya
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5675

Abstract

The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.
Tax Avoidance Measures in Food and Beverage Sub-Sector Manufacturing Companies in Indonesia 2019-2021 Erlina Djatnicka; Ahmad Bukhori Muslim; A’zzah Fadillah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.5836

Abstract

This study aims to determine the effect of audit committees, fixed asset intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the IDX in 2019–2021. The analytical methods used are the descriptive analysis method, the classical assumption test, and the hypothesis test. The conclusion of this study shows that the audit committee has a tcount value with a negative sign of 0.202 < ttable 2.010 and a significance value of 0.481 > 0.05, which means the audit committee has no significant effect on tax avoidance. The intensity of fixed assets has a tcount of 0.515 < ttable of 2.010 with a significance value of 0.609 > 0.05, which means that the intensity of fixed assets has no significant effect on tax avoidance. Profitability has a negative tcount value of 2.905 table 2.010 with a significance value of 0.006 < 0.05, which means that profitability has a significant effect on tax avoidance. Simultaneously, the audit committee, the intensity of fixed assets, and profitability have a significant positive effect on tax avoidance.
The Impact of Tax Planning, Financial Distress, And Audit Quality on Earnings Management Neng Asiah; Ahmad Bukhori Muslim; Sesri Sellina
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.2677

Abstract

This study aims to determine the effect of financial distress, tax planning, and audit quality on earnings management in banking sector companies listed on the IDX in 2019-2021. This research uses quantitative methods. The data used is secondary data by looking at the annual reports of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The sample determination method used was purposive sampling with 29 companies and 87 observational data. The study results show that tax planning, financial distress and audit quality simultaneously affect earnings management. Meanwhile, tax planning and audit quality have no effect on earnings management, only financial distress has an influence on earnings management.
Co-Authors Adibah Adibah Agus Fuadi A’zzah Fadillah Dian Sulistyorini Wulandari Edi Tri Wibowo Edi Triwibowo Erlina Djatnicka Erlina W Djatnicka Erman Firmansyah Farah Aulia Masduki Kuwat Riyanto Maulina Dyah Permatasari Neng Asiah Nengzih Nengzih Novi Akmal Yani Sesri Sellina Sinta Angeliya