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Determinant Of Tax Avoidance During Covid-19 Pandemic On Tourism, Restaurant, And Hotel Companies In Indonesia Stock Exchang Lulu Nailufaroh; Dian Maulita; Dien Sefty Framitha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4392

Abstract

Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.
PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA Lulu Nailufaroh; Neneng Sri Suprihatin; Dian Maulita
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LP3M STKIP MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.863 KB) | DOI: 10.52060/jppm.v3i2.831

Abstract

This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied