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All Journal Business and Finance Journal Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Firdeana Fitrotul Ula
Universitas Nahdlatul Ulama Surabaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Penghitungan Pemotongan Pph 21 Bagi Warga Rw 02 di Kelurahan Dukuh Setro, Kecamatan Tambak Sari, Surabaya Hidayatul Khusnah; Mardiyah Anugraini; Mohamad Yusak Anshori; Firdeana Fitrotul Ula
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Agustus
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.892 KB)

Abstract

Most of the state revenue is from the tax sector. This is because until now state revenues from the tax sector are still a top priority for the success and launch of sustainable national development. To build a good economy, companies as tax cutters have a very big role for the government. Considering that currently there are not a few companies that carry out tax cuts that are not in accordance with the provisions of the applicable law. Therefore, for smooth tax cuts, good cooperation between the government and companies is needed. Employers are also obliged and responsible for calculating, withholding, paying, and reporting the amount of tax that must be withheld and paid on individual income in connection with a job, service, or activity carried out in accordance with the withholding tax system. There are still many companies that have not explained properly the PPh 21 tax to employees, so there are still many people who do not know and understand the calculation of personal tax deductions and usually only receive money that has been deducted from taxes. With this community service activity, training and assistance activities will be held regarding calculating the withholding of PPh 21 tax in the community. The targets who will be given training in this activity are residents of RW 02, Dukuh Setro Village, Tambak Sari District, Surabaya.
The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation Hidayatul Khusnah; Agus Achmad Faisal; Mardiyah Anugraini; Firdeana Fitrotul Ula; Wahidatul Husnaini
Jurnal Bisnis dan Keuangan Vol 7 No 2 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i2.3295

Abstract

Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay
Co-Authors Agus Achmad Faisal Khusnah, Hidayatul Mardiyah Anugraini Mohamad Yusak Anshori Wahidatul Husnaini