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All Journal IJBE (Integrated Journal of Business and Economics) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan BERBAKTI: Jurnal Pengabdian Kepada Masyarakat
Yunita Maharani
STIE IBEK Pangkalpinang
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS CSR DAN HUBUNGANYA DENGAN PROPITABILITAS MASA COVID-19 PADA PERUSAHAAN KONSUMSI Rafika Sari; Yunita Maharani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 7 No 1 (2021): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.123 KB) | DOI: 10.36908/isbank.v7i1.269

Abstract

Corporate Social Responsibility (CSR) merupakan suatu prinsip kemanusian atau kepedulian perusahaan terhadap steakholdernya atau lingkungan sosialnya dimana etika perusahaan dinilai dari cara perusahaan memperlakukan steakholdernya , Penelitian ini akan menganalisis tentang Corporate social responsibility dan pengungkapanya serta pengaruhnya terhadap propitabilitas , metode analisis data dengan megunakan regresi sederhanana hasil penelitian menyatakan bahwa Corporate social responsibility berpengaruh secara positif signifikan terhadap kinerja keuangan atau profitabilitas pada perusahaan manufaktur sektro barang konsumsi yang terdaftar dibursa efek dindonesia tahun 2019hal ini sejalan dengan teori steakholder yang menyarakan perusahaan tidak hanya dapat meningkatkan kinerjanya jika perusahaan dapat peduli pada seuam steakholdernya termasuk lingkungan sosialnya. Penelitian ini berkonstribusi pada perusahaan agar dapat meningkatkan etika kepedulian social dan melakaukan pengungkapan terhadap kegiatan sosialnya agar dapat meningkatkan kinerja perusahaan .
TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE Marheni Marheni; Yunita Maharani; Liya Ermawati
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.227 KB) | DOI: 10.33019/ijbe.v6i3.506

Abstract

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Pandemi Covid 19 (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020–2021) Harfenas Situmorang; Yunita Maharani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3287

Abstract

This study aims to determine the effect of Taxpayer Income, Application Of Tax E-System And Tax Knowledge On Taxpayer Compliance Of Personal Persons During The Covid-19 Pandemic (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of Taxpayer Income have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (2,591 > 1.984) at significant (0.011 < 0.05). Application Of Tax E-System have a positive and significant effect on the level of Tax Compliance. This is evidenced by the t-value greater than the table (3.371 > 1.984) at significant (0.001 < 0.05). Tax Knowledge have a positive and significant effect on the level of Taxpayer Compliance. This is evidenced by the t-value greater than the table (3,277 > 1.984) with a significant (0.001 < 0.05). Taxpayer Income, Application Of Tax E-System and Tax Knowledge have a positive and significant effect together on the Taxpayer Compliance Level. This is evidenced by the regression coefficient that is positive at 0.279; 0.396; 0.291 and Fcount greater than Ftable (108.501 > 2.70).Keywords: Taxpayer Income, Application Of Tax E- System, Tax Knowledge, Individual Taxpayer Compliance
Sosialisasi Karakter Entrepreneur Muda Bagi Siswa SMK Negeri 1 Pangkalpinang Hendarti Tri Setyo Mulyani; Yunita Maharani
BERBAKTI : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2023): BERBAKTI: Jurnal Pengabdian Kepada Masyarakat | September 2023
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/berbakti.v1i2.2596

Abstract

This community service is aimed at students of SMK Negeri 1 Pangkalpinang, this can provide an overview in order to prepare themselves to become successful young entrepreneurs by starting various productive businesses. Planting and prioritizing the entrepreneurial spirit since school is the basic foundation for building courage and motivation to improve welfare through creative ideas and skills that are owned, this can help the government in the problem of unemployment and reduce poverty. In addition, the role of teachers and lecturers must be able to explore student competencies not only in terms of intelligence, but also focus on shaping morals and building student character in entrepreneurship. The success of this community service activity can be measured from two achievements, including all series of service events running smoothly without hindrance, and the material on the spirit of young entrepreneurs has been received and practiced by students. The questionnaire results showed an increase in students' knowledge about entrepreneurship. The accumulated answers to the questionnaire showed that 45% of the participants strongly agreed with the entrepreneur training and 55% agreed. The outcomes of this service include that students in accordance with the focus on each of their vocations become job-ready graduates such as becoming entrepreneurs, exporters or international trade.
Co-Authors Harfenas Situmorang Hendarti Tri Setyo Mulyani Liya Ermawati Marheni Marheni Rafika Sari