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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5522

The purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi; Waluyo Waluyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 1 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i1.276

The purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation . Keywords: Theory of Planned Behavior, Ethics, Tax Compliance

Sosialisasi & Pelatihan Penghitungan & Penyetoran Pajak Bagi UMKM Deden Tarmidi; Garin Pratiwi Solihati; Adelina Suryati; Pratiwi Nila Sari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i3.4109

UMKM merupakan jenis usaha terbesar di Indonesia dari jumlahnya, namun umumnya pelaku UMKM terbatas pada bagian penjualan atau produksi saja sehingga memiliki keterbatasan dalam menghitung dan menyetor pajak penghasilan yang menjadi hak dan kewajiban perpajakan pelaku UMKM. SME Tower merupakan lokasi dimana pelaku UMKM di seluruh Indonesia menjajakan hasil kerajinannya. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dengan metode sosialisasi dan demonstrasi, praktek / latihan menghitung dan menyetor pajak dengan studi kasus, dan metode tanya jawab. Hasil dari PKM ditemukan bahwa sebenarnya pelaku UKM sadar bahwa pajak sangat penting bagi pembangunan dan juga usaha UMKM namun dengan keterbatasan informasi dari Direktorat Jenderal Pajk dan keterbatasan sumber daya manusia menjadikan pelaku UMKM belum sepenuhnya melaksanakan hak dan kewajiban perpajakan. Kegiatan PKM ini dirasakan sangat bermanfaat bagi peserta dan terjadi peningkatan pemahaman peserta tentang penghitungan dan penyetoran pajak UMKM.

TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS Deden Tarmidi, SE., M.Ak., BKP.; Natalia Desy Novitasari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.658

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020, this study uses multiple linear regression analysis with SPSS software. This study find that impact of tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no significant impact. This shows that the magnitude of the tax burden can encourage management to increase transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced by the impact of tunneling incentives that show the level of power ownership which also has an impact on transfer pricing transactions in minimizing the group company tax cost.

Tax Socialization For Corporate Taxpayer, Is It Important? Petrus Paternus Wogo; Agustin Fadjarenie; Deden Tarmidi
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1364

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.

SOSIALISASI PAJAK PENGHASILAN DAN RISIKO PEMERIKSAAN PAJAK BAGI PELAKU UMKM DI KOTA TANGERANG Deden Tarmidi; Rieke Pernamasari; Sri Purwaningsih; Indraguna Kusumabrata; Hotma Timbul Gultom
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

UMKM di Indonesia menguasai 99% pasar di Indonesia, di Kota Tangerang sendiri tercatat 94 ribu pelaku UMKM yang terverifikasi Dinas Perindustrian Perdagangan Koperasi dan UKM pada Tahun 2020. Umumnya UMKM memiliki keterbatasan sumber daya manusia dalam pencatatan keuangan, akuntansi dan pajak, hal tersebut karena UMKM lebih mengedepankan proses penjualan produk. Hal tersebut merupakan risiko dalm hal kepatuhan pajak yang berdampak pada pemeriksaan pajak dan akhirnya tax cost yang akan menguras kantong pelaku UMKM sendiri. Dari sisi regulator, Pemerintah sebenarnya telah menerbitkan aturan dalam mengatasi keterbatasan tersebut. Peraturan Pemerintah Nomor 46 Tahun 2013 yang kini diganti dengan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan kemudahan bagi pelaku UMKM dalam menjalankan hak dan kewajiban perpajakan. Kegiatan Pengabdian Masyarakat ini disampaikan kepada pelaku UMKM di Kota Tangerang untuk membantu Direktorat Jenderal Pajak dalam sosialisasi aturan dan prosedur perpajakan khususnya penghitungan Pajak Penghasilan dan Risiko Pemeriksaan serta membantu UMKM yang selama ini kurang mendapatkan informasi tersebut.

Earnings Quality: The Role of Owners Deden Tarmidi; Yuni Rosdiana; Helliana Helliana
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.49058

This study is a continued study in earnings quality, with the aim of analyzing the effect of ownership structure consisting of concentrated ownership, institutional ownership and foreign ownership on earnings quality. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2020 are the research population using purposive sampling. In addition to causal research by analyzing the respective effects of concentrated ownership, institutional ownership and foreign ownership on earnings quality, a sensitivity test was also conducted by comparing the effect of each independent variable on earnings quality with different measurement indicators, namely Performance Adjusted Accrual including Tax (PAiT), which is a new measurement developed by researchers and used in the main research model compared to the existing measurement, namely Performance Adjusted Dicretionary Accrual (PAccr). With the using of STATA in statistical analysis, this study found a negative effect of institutional ownership on earnings quality, while the opposite result was found on the effect of foreign ownership, although in this study there was no effect of concentrated ownership. These results are expected to contribute to investors who use earnings information in making investment policies, besides that the results of this study can be used as input for management in making company policies, especially in the preparation of financial information.

Analisis Implementasi Insentif Pajak Terkait Covid-19 Pada Rumah Sakit Deden Tarmidi; Rhona Hafidz Dzafron Achmad
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6625

This study aims to determine the impact of the implementation of tax incentives related to Covid-19 on Hospital X's financial report. The research method used is descriptive qualitative on financial statements and tax reports, especially tax incentives utilized by Hospital X, namely Income Tax Incentive 21 and Income Tax Incentive 25. The results of the analysis in this study found that the utilization of tax incentives at Hospital X has an impact on the company's commercial statements both on company profits, cash flow and balance sheets, while only Income Tax Incentive 25 has an impact on fiscal reports. These results contribute in the form of information to taxpayers in general who have the right to utilize tax incentives to use these incentives for the sustainability of the company by carrying out procedures for the rights and obligations to use tax incentives in accordance with applicable regulations. The results of this research also provide a policy contribution for the Government regarding the benefits of tax incentives for taxpayers, so that it can be a consideration for future tax regulations.

ANALISIS KEPATUHAN PAJAK: DAMPAK ETIKA, KONTROL PERILAKU DAN PENGETAHUAN WAJIB PAJAK Deden Tarmidi; Devi Lucianah Nurlita
Media Akuntansi Perpajakan Vol 3, No 2 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i2.1380

The purpose of this study is to determine the influence of ethics, behavior control and knowledge of tax professional on tax compliance, that’s because tax compliance in Indonesia is still low. The variables and the measurement used in this study are addopted from some previous research such as Astuti & Panjaitan (2017), Husnurrosyidah & Suhadi (2017), Putra (2017), Rahayu (2017), Sudrajat & Ompusunggu (2015), Zuhdi et al., (2015), Tarmidi & Waluyo (2014), Alvin (2014), Damayanti & Martono (2018), Cahyonowati et al., (2012) with minor modifications. One hundred tax professionals as taxpayer representatives in KPP Pratama Jakarta Cengkareng has been the sample of this research by convenience sampling method. Structural Equation Modeling (SEM) by SmartPLS3 used for analyzed variables data of this study. The results showed that ethics, behavior control and knowledge have positive influence on tax compliance.These empirical results explain that tax payer or tax professional can be tax payer compliance when have a good ethics, behavior control and good tax knowledge, these also can be information to Government for increasing tax compliance in Indonesia.Key Words : tax compliance, ethics, behavior control, knowledge

Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Alivia Putri Rahma; Rieke Pernamasari; Deden Tarmidi
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6859

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and Profitability have no effect on firm value, transparency can moderate effect of tax aggressiveness and profitability on firm value

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