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All Journal Jurnal EMT KITA Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Fitri Handayani
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020 Christy; Fitri Handayani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.766

Abstract

This study aims to examine the effect of profitability and liquidity as independent variables on tax aggressiveness as the dependent variable. Tax aggressiveness in this study is measured by the Effective Tax Rate by comparing the income tax expense with pre-tax profit. Profitability is measured by the ratio of return on assets, liquidity is measured by the current ratio.This type of research is quantitative using secondary data sources in the form ofannual financial reports or annual reports through the Indonesia Stock Exchange (IDX). The population used in this study is large trading and retail trading companies listed on the Indonesia Stock Exchange (IDX) starting from 2017 – 2020. The sampling technique in this study used purposive sampling with the specified research criteria so as to obtain a sample of 22 companies with data obtained as many as 88 data. The analytical method used is a multiple linear regression test, classical assumption test, determination coefficient test, F test and T test using the Statictical Package For the Social Sciences (SPSS) application program version 25.The results of the analysis of this study stated that partially profitability had a negative and significant effect on tax aggressiveness and liquidity had no effect on tax aggressiveness. While simultaneous profitability and liquidity affect the aggressiveness of taxes.
The Effect of Service Quality and Tax Knowledge on the Satisfaction of Taxpayers of Personal Persons (Case Study at Kpp Pratama Medan Timur) Fitri Handayani; Candy Lie
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.194 KB) | DOI: 10.35335/enrichment.v12i4.864

Abstract

The purpose of this study was to determine how the effect of service quality and tax knowledge on individual taxpayer satisfaction at KPP Pratama Medan Timur. The research method that will be used is descriptive quantitative, while the data collection method used is a questionnaire which will then be measured with a Likert scale. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially or simultaneously the variables of service quality and tax knowledge have a significant influence on individual taxpayer satisfaction at KPP Pratama Medan Timur.
Pengaruh Profitabilitas, Likuiditas, Earning Per Share, dan Penghindaran Pajak Terhadap Harga Saham pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2018 -2021 Fitri Handayani; Susanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.820

Abstract

The objective of the research was to find out the influence of Profitability, Liquidity, Earning per Share (EPS), and Tax Avoidance on Stock Price in the LQ45 Index companies listed in BEI (Indonesian Stock Exchange) Period 2018 - 2021. The research used associative causal method. The samples were 23 LQ45 companies listed in BEI (Indonesian Stock Exchange) in the period 2018 – 2021, taken by using purposive sampling technique. Secondary data were analyzed by using multiple linear regression analysis and interaction (moderating) test with SPSS 25 software program. The result of the research showed that, partially, Earnings per Share (EPS) had positive and significant influence on stock prices while Profitability, Liquidity, and Tax Avoidance have no insignificant influence on stock prices.
Akuntansi Perempuan Ladang Dan Melek Digital Pada PHKom Perempuan AMAN Menteng Yusnaini Yusnaini; Fitri Handayani; Hendy Hendy
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Abstract

Tujuan kegiatan PKM untuk membantu mitra yaitu PHKom Perempuan AMAN Menteng dalam meningkatkan pengetahuan di bidang akuntansi, khususnya pada pencatatan biaya yang timbul dari proses berladang Selain itu, PKM ini juga bertujuan untuk membantu mitra dalam memperluas pasar untuk hasil ladangnya. Pengabdian ini dilaksanakan di jalan Jl. Keramat Indah III. No. 8, Desa Amplas. Kecamatan Percut Sei Tuan. Kab. Deli Serdang. Metode yang dilakukan dalam pelaksanaan pengabdian adalah survey dan pemetaan mitra, penyuluhan pencatatan biaya, sosialisasi pelatihan dan pendampingan dalam proses pencataatn laporan biaya pada berbasis web yang disediakan tim, yaitu “APeLang”, serta pendaftaran hasil panen dan usaha mitra pada e-commerce. Kesimpulan yang dapat diambil dari pengabdian ini bahwa PHKom Perempuan AMAN Menteng harus mempelajari kembali dalam perhitungan dan pengklasifikasian biaya produksi dan penjualan agar sesuai dengan pengeluaran yang dilakukan ketika melakukan produksi produk. PHKom Perempuan AMAN Menteng juga harus melihat kembali kebutuhan aplikasi perhitungan laporan akuntansi agar laporan penjualan dan produksi yang mereka miliki lebih teratur dan mampu menggambarkan kas keluar dan kas masuk sehingga mudah dipahami. Selain itu, PHKom Perempuan AMAN Menteng yang memiliki produk usaha yang dapat dijual pada platform digital harus menguasai teknologi digital agar mampu bersaing dan mengembangkan penjualan produk usaha yang dimiliki.
The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara Periode 2019 -2022 Fitri Handayani; Juliandi Sahputra; Natassia Widjaja
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5021

Abstract

Funding for government administration can be carried out efficiently and effectively and to prevent overlap so that funding for government administration is regulated. The implementation of government authority which is the responsibility of the region is funded from the APBD, while the implementation of government authority which is the responsibility of the state is financed from the APBN. The failure to realize PAD in the North Sumatra regional government could be caused by several factors. In this research, researchers used regional taxes and regional levies to see how these two factors influence the achievement of Regional Original Income (PAD). The population used in this research is the entire original regional income of North Sumatra province during the 2019 – 2022 period of 33 provinces. The number of samples in this research was 33 conditions which were multiplied by 4 years of observation to obtain 132 research samples. The research results show that regional taxes have a significant influence on the Regional Original Income (PAD) of North Sumatra province in 2019-2022. Regional levies have an influence but are not significant on the Regional Original Income (PAD) of North Sumatra province in 2019-2022. Regional taxes and regional levies together influence the PAD of North Sumatra province in 2019-2022.
Pengaruh Profitabilitas, Intensitas Aset Tetap, Ukuran Perusahaan Dan Leverage Terhadap Agresivitas Pajak Di Perusahaan Sektor Perdagangan Besar Yang Terdapat Di Bursa Efek Indonesia Tahun 2017-2022 Latersia Br Gurusinga; Fitri Handayani; Talita Talita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5275

Abstract

In Indonesia, taxes are the main source of revenue to meet the state's needs to finance state household expenditures for the benefit of the general public. Tax revenues from individual taxpayers are a burden that must be paid for taxpayers. Taxes reduce the total income or net profit received by the taxpayer. The aim of this research is to determine the partial and simultaneous impact of profitability, fixed asset intensity, company size and leverage on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population used in the research was 49 companies in the Large Trade Sector on the Indonesia Stock Exchange for the 2017-2022 period. The technique used in this research is a purposive sampling technique. It can be seen that the total number of companies that can be used as samples in this research is 21 companies and the research period is 6 years. So the total number of observation data is 126 data. The research results show that profitability, fixed asset intensity, company size and leverage have a partial or simultaneous effect on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period.
Co-Authors Candy Lie Christy Hendy Hendy Juliandi Sahputra Latersia Br Gurusinga Latersia Gurusinga Natassia Widjaja Susanti Sutanto, Hermawan Talita Talita Yusnaini Yusnaini