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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA)
Wahyu Wismawati
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science

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FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Yety Anggraini; Wahyu Wismawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12569

Abstract

This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Keywords: Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness.
Penyuluhan Hidroponik dan Pengolahan Hasil Pertanian Guna Meningkatkan Kesejahteraan Bagi Warga Dk. Sidowayah, Sragen Wahyu Wismawati; Yety Anggraini; Elida Zia'ul Huda; Agus Triatmono; Retnoning Ambarwati
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 3 No 1 (2024): Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v3i1.101

Abstract

Program Pengabdian Kepada Masyarakat Dk. Sidowayah, Kedawung, Sragen bertujuan untuk melatih ibu rumah tangga menggunakan sistem hidroponik untuk pertanian dan hortikultura. Penyebabnya, masyarakat Dk. Sidowayah, Kedawung, Sragen mempunyai banyak waktu luang yang tidak produktif. Konsep hidroponik adalah menanam tanaman menggunakan air yang memiliki kandungan unsur hara sebagai sumber nutrisi bagi tanaman tersebut. Konsep sistem hidroponik ini memanfaatkan lahankecil dan bahan yang mudah didapat. Berbagai tahapan yang digunakan dalam melakukan kegiatan sosialisasi ini yaitu orientasi teknis, interaksi, dan workshop dimana warga melakukan kegiatan langsung terkait hidroponik. Warga dk. Sidowayah , Jenggrik, Kedawung juga mendapatkan pelatihan pengolahan hasil pertanian hidroponik, khususnya dalam produksi bawang goreng, diharapkan dapat meningkatkan jumlah pendapatan rumah tangga. Metodologi yang digunakan adalah pendekatan ABCD (Asset Based Community Development) yang fokus pada penguatan dan pemahaman potensi dan tantangan peningkatan kualitas individu dan kelompok. Hasil dari pengabdian kepada masyarakat ini, kegiatan yang dilakukan meliputi pelatihan penggunaan sistem hidroponik di kebun, pelatihan cara produksi bawang goreng, pendampingan menggunakan strategi pemasaran yang baik dan tepat, pembuatan brand produknya, pembuatan media sosial seperti akun instagram serta memberi mereka peluang menjadi wirausahawan
Co-Authors Agus Triatmono Elida Zia'ul Huda Retnoning Ambarwati Yety Anggraini