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All Journal Journal of Economic, Bussines and Accounting (COSTING) Sidoluhur Borobudur Accounting Review Jurnal Pengabdian Kepada Masyarakat Radisi
Dimas Ilham Nur Rois
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia Tiyana Rahayu; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5480

Abstract

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness. Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
Peran profitabilitas pada nilai perusahaan dengan likuiditas sebagai variabel pemoderasi Agni Astungkara; Dimas Ilham Nur Rois
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9529

Abstract

The corporation has responsibility to its shareholder for gaining their wealth through distribution company’s wealth. In order to fulfill this agenda for a long-term period, the company needs to develop a strategy to be able to maintain high corporate value. This study aims to find the factors that can affect the increase in firm value. This study will examine the effect of profitability and liquidity on increasing firm value. This study also examines the moderating effect of liquidity on the relationship between profitability and stock value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period using a purposive sampling technique. Multiple regression test and moderated regression analysis (MRA) was used in this study to test the research hypothesis. The results of the study show that profitability and liquidity have a positive effect on increasing firm value. The moderating effect also has a significant influence on the relationship between profitability and firm value.
PELATIHAN DAN PENGEMBANGAN UMKM BERBASIS TEKNOLOGI PADA ERA NEW DIGITAL ECONOMY Kresna Yoga Prasetyo; Dimas Ilham Nur Rois
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 3 No 01 (2023): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

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Abstract

Perkembangan teknologi berbasis digital menuntut adanya transformasi dalam strategi dalam berusaha. Hal ini menjadi tantangan yang harus diselesaikan oleh para pelaku usaha khususnya dalam sektor UMKM. Salah satu cara yang dapat dilakukan adalah melibatkan peran mahasiswa kedalam program pemberdayaan masyarakat. Melalui program MBKM-SIB bertajuk RevoU Tech Academy ini mahasiswa dapat ikut berkontribusi dalam mengatasi permasalahan tersebut. Metode pelatihan selama 4 bulan dengan berfokus pada product, sales, marketing, dan data bertujuan untuk melatih skill dan kemampuan dalam mengembangkan usaha. Hasil program yaitu berwujud terciptanya capstone project tentang product, sales, marketing, dan data yang mana hal ini menandakan bahwa peserta telah memahami materi pelatihan yang diberikan
Penyuluhan Sistem Infomasi Akuntansi Untuk Industri Kerajinan Logam Di Desa Cepogo, Kabupaten Boyolali Setia Ningsih; Anisa Wantifa Pratiwi; Intan Putri Wijaya; Tutik Alawiyah; Jeckly Nurdiakusuma; Dimas Ilham Nur Rois; Sari Kurniati
Jurnal Pengabdian kepada Masyarakat Radisi Vol 1 No 3 (2021): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v1i3.74

Abstract

Industry 4.0, which is increasingly spreading to various regions in Indonesia, makes people confused. Especially in the metal craftsman community, therefore it is necessary to have an Accounting Information System (SIA) to make it easier for craftsmen to do bookkeeping efficiently. Therefore, there is a need for guidance or socialization in advance to the community how important AIS is in today's era. With the holding of the briefing or socialization, the community becomes motivated in using and developing AIS to improve human resources (HR) by creating behavioral changes.
Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar Elisa Nur Aziza; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9135

Abstract

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears. Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears
Co-Authors Agni Astungkara Anisa Wantifa Pratiwi Elisa Nur Aziza Intan Putri Wijaya Jeckly Nurdiakusuma Kartika Hendra Titisari Kresna Yoga Prasetyo Riana Rachmawati Dewi Sari Kurniati Setia Ningsih Tiyana Rahayu Tutik Alawiyah