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All Journal PROFIT : Jurnal Administrasi Bisnis BAKI (Berkala Akuntansi dan Keuangan Indonesia) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Alamtana Jurnal Pengabdian Kepada Masyarakat
Alfandia, Nurlita Sukma
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR Alfandia, Nurlita Sukma
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.44573

Abstract

Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported accounting numbers. Profitability and leverage are common considerations for companies in carrying out income smoothing so that profits are stable and the company looks in good condition in the eyes of stakeholders. In addition, it is also related to the size of the corporate tax burden, so both can be factors that influence the level of corporate tax aggressiveness. This study aims to analyze the direct and indirect effects of profitability and leverage on tax aggressiveness and test the mediation of income smoothing on the effect of profitability and leverage on tax aggressiveness. The research sample was determined using a purposive sampling technique of 26 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2018-2020. Data were analyzed using the WarpPLS 7.0 analysis tool. The results of this study show that profitability and leverage affect tax aggressiveness. However, income smoothing does not affect tax aggressiveness. Income smoothing could not mediate the effect of profitability and leverage on tax aggressiveness. There is no indirect effect between profitability and leverage on tax aggressiveness.
Pendampingan Digital Marketing bagi UMKM di Desa Wisata Bumiaji: Digital Marketing Assistance for MSMEs in Bumiaji Tourism Village Rahayu, Sri Mangesti; Anjarwi, Astri Warih; Anggoro, Damas Dwi; Alfandia, Nurlita Sukma
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.6314

Abstract

MSME owners must employ digital media to promote their products effectively. Micro, Small, and Medium Enterprises (MSMEs) that possess online connectivity, utilize social media platforms and enhance their e-commerce capabilities would attain more incredible business growth and profitability advantages than MSMEs that still need to acquire these skills. The purpose of conducting community service activities in 2023 is to aid MSME owners in the surrounding area with digital-based marketing so that they may stimulate the economy of Bumiaji Tourism Village to become an autonomous and progressive village. The Batu Orange Cake shop based in the Bumiaji Tourism Village is the focus of the internet marketing campaign. The implementation approach elucidates the sequential stages of executing the proposed solution to address partner issues, specifically the planning and execution phases. Community outreach initiatives are scheduled to take place from August to October 2023. This mentorship activity focuses on supporting the proprietor of Oren's Cake company in the Bumiaji Tourism Village, specifically in social media marketing. The service team collaborated in producing a video that will be utilized as Batu Orange Cake's content on Instagram. In addition, support is offered in utilizing Instagram as a platform for digital marketing. The expectation is that upon completing this activity, Instagram account owners and managers will retain the ability to continue using Instagram.
PELATIHAN KEWIRAUSAHAAN & PENCATATAN SEDERHANA PADA ORGANISASI AISYIYAH MALANG Fanani, Dahlan; Kumalasari, Kartika Putri; Alfandia, Nurlita Sukma
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2022): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di organisasi ‘Aisyiyah Kota Malang. Organisasi ‘Aisyiyah merupakan sebuah organisasi perempuan Persyarikatan Muhammadiyah. Organisasi ini merupakan gerakan Islam, dakwah amar makruf nahi munkar dan tajdid yang berasas Islam serta bersumber kepada AlQur’an dan As-Sunnah. Salah satu misi dari organisasi ini adalah memajukan perekonomian dan kewirausahaan ke arah perbaikan hidup yang berkualitas. Peserta pelatihan kali ini adalah para calon enterpreneur yang berada di wilayah Organisasi Aisyiyah Kabupaten Malang. Calon peserta merupakan para usahawan baru yang akan diberikan bimbingan mengenai kewirausahaan. Mereka terdiri dari remaja yatim piatu, orang tua yatim piatu di Kabupaten Malang, dan guru Kanak Bermain dan Taman Kanak-kanak Aisyiyah. Masih banyak para peserta baik yang sudah memiliki usaha ataupun yang baru akan memulai usaha belum memahami mengenai pencatatan keuangan sederhada yang baik dan benar. Dan juga para peserta yang baru akan memulai usaha masih minim pengetahuan mengenai dunia wirausaha. Maka tujuan dari kegiatan ini adalah untuk memberikan pengetahuan serta pelatihan mengenai pencatatan keuangan sederhana guna mendukung jalanya kegiatan usaha mereka. Selain itu juga kegiatan ini bertujuan un tuk memberikan pengetahuan kepada para peserta yang baru akan memulai usaha mengenai dasar dasar kewirausahaan serta strategi-strategi marketing dalam wirausaha. Hasil dari kegiatan yaitu peserta sudah dapat memahami mengenai pembuatan pencatatan sederhada dalam usahanya, sehingga memudahkan peserta untuk mengontrol keuangan usaha mulai dari uang masuk, uang keluar, kerugian/ keuntungan dll. Selain itu para peserta yang baru akan memulai usaha telah mendapatkan wawasan mengenai strategi-strategi dalam berwirausaha.
Pemanfaatan Konten Media Sosial Instagram dan Blog dalam Peningkatan Literasi Penelitian pada Mahasiswa Program Studi Perpajakan Anggoro, Damas Dwi; Anjarwi, Astri Warih; Alfandia, Nurlita Sukma
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 1 (2025): Edisi Mei 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i1.2447

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan literasi riset perpajakan melalui media digital, khususnya blog dan Instagram Tax Talks ID sebagai sarana pembelajaran interaktif. Program ini menyajikan konten edukatif berupa artikel, infografis, dan video secara sistematis untuk memperluas akses metodologi riset bagi mahasiswa dan akademisi. Kegiatan dilakukan melalui tahap perancangan, implementasi, dan evaluasi. Hasilnya menunjukkan peningkatan jumlah konten, kunjungan blog oleh 220 pengguna, serta interaksi tinggi di Instagram dengan 249 pengikut. Lebih dari 80% peserta merasa puas dengan materi yang diberikan. Temuan ini menegaskan efektivitas media digital sebagai solusi inovatif dalam mendukung pembelajaran riset perpajakan. Dengan pendekatan berkelanjutan, Tax Talks ID berpotensi menjadi pusat pembelajaran digital yang memperkuat keterampilan penelitian mahasiswa di era digital.
PROFITABILITY, TUNNELLING INCENTIVES, AND BONUS MECHANISMS ON TRANSFER PRICING DECISION: AN ANALYSIS OF THE ENERGY SECTOR IN INDONESIA Alfandia, Nurlita Sukma; Amalia, Levika Ulil
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.22225

Abstract

The research examines the effect of profitability, tunnelling incentives, and bonus mechanisms on transfer pricing decision in the energy sector. Multinational corporations often utilize transfer pricing to redistribute profits and reduce tax obligations. This study uses data from 88 observations, based on 22 energy sectors. This type of research is quantitative research with a theoretical explanation approach. Profitability is evaluated using Return on Assets (ROA), tunnelling incentives are represented by the ownership proportion of the largest shareholder, and bonus schemes are analyzed using the Net Income Trend Index. Tunnelling motivations significantly affect transfer pricing decision. Majority shareholders utilize their authority to allocate resources to related businesses, often harming smaller shareholders through transfer pricing decisions. In contrast, profitability systems and bonus mechanisms do not show substantial influence. Bonus distribution based on profits and management policies are less relevant in making transfer pricing decision in the energy industry.The results indicate that operational stability, regulatory compliance, and long-term strategy are more important than profit manipulation in energy sector companies. These results highlight the importance of incentives. There is a need for stricter regulation of related party transactions and better protection for minority shareholders to ensure transparency and equity in transfer pricing procedures.
Program Pemberdayaan Masyarakat “Saudagar Halal Madiun” pada UMKM di Kabupaten Madiun: Community Empowerment Program "Madiun Halal Merchants" for MSMEs in Madiun Regency Gama, Zulfaidah Penata; Setyawan, Erlangga; Kusumastuti, Dinda Amelia; Alfandia, Nurlita Sukma
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 1 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i1.5857

Abstract

Lack of understanding of financial records can cause owners to have poor asset management skills. Apart from that, taxes for MSMEs are another problem for business actors. The existence of demands from the government regarding halal certification also means that business actors who sell food and drinks are required to obtain halal certification. The aim of this activity is that business actors can compile simple records of the business carried out, know their tax obligations, and be able to calculate the amount of tax paid themselves. Participants are expected to be able to have halal certification for their businesses, especially businesses with food and beverage products. Community empowerment was carried out in Madiun Regency on 26-27 July 2023. Participatory Action Research (PAR) is used in this community service. Community empowerment is carried out through skills training, counseling, and development of micro, small, and medium enterprises (MSMEs). In this method, participants will make and learn from changes made in the training process. Simple bookkeeping training, MSME taxation, and submission of halal certification are the three sessions that make up the activities. In conclusion, MSME owners still need financial records written on paper, and most still need to try to record them. Most participants have small gross receipts or businesses with gross receipts of less than Five hundred million per year, so companies are not subject to MSME tax. Participants' enthusiasm grew when they helped apply for halal certification.
STRATEGI KEBIJAKAN PENGGALIAN PENDAPATAN ASLI DAERAH Anggoro, Damas Dwi; Alfandia, Nurlita Sukma
Profit: Jurnal Adminsitrasi Bisnis Vol. 12 No. 2 (2018): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.153 KB) | DOI: 10.21776/ub.profit.2018.012.02.2

Abstract

With the implementation of regional autonomy, the regions have the right to manage the finances of their respective regions and impose levies on the community in the form of taxes and regional retribution. Local Taxes and Local Levies are part of Regional Original Income (ROI). Local governments do not have fiscal independence so they are still very dependent on the portion of the Balancing Fund from the Central Government in financing regional expenditures. This research is expected to be able to find a strategy in the form of a policy of extracting local revenue which is considered the most appropriate. The descriptive qualitative approach with the type of descriptive research is used to be able to answer these problems. The results of this study state that the implementation of the ROI excavation policy in several research locations in Indonesia is in accordance with Law No. 28 of 2009. However, there are still limited areas in actively collecting taxes. The results of the SWOT analysis found six strategies for extracting local revenue, namely follow-up of collection actions, simplifying investment permits, conducting censuses and extending Local Tax Subjects, coordinating with related agencies, utilizing information technology for taxes and levies, improving service quality, assisting taxpayers and obligatory Retribution, and provision of technical guidance from the central government. 
METODE MIND MAPPING DALAM PENGEMBANGAN TOPIK PENELITIAN PAJAK PERTAMBAHAN NILAI (PPN) Alfandia, Nurlita Sukma
Profit: Jurnal Adminsitrasi Bisnis Vol. 12 No. 2 (2018): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.159 KB) | DOI: 10.21776/ub.profit.2018.012.02.3

Abstract

Tax research has now developed. The many topics of research outside of tax used as indicators of the importance of tax research are associated with other disciplines. Some approaches can be used in tax research. The approach includes multidisciplinary, interdisciplinary and intradisciplinary. Each approach has weaknesses and strengths in developing tax research in the future. This study aims to map tax research in international online journals during 2008 - 2018 or for approximately 11 years. The research period is limited to knowing the development of research topics used.This type of research is qualitative with a descriptive approach. Qualitative descriptive is taken because it fits the research objectives. Data retrieval is done by library and internet studies. The research data used are international online journals that have been submitted during 2008 - 2018. Sources of international online journals include sciencedirect, proquest, jstor, emeraldinsight, and other international online journal websites. The results of data collection were obtained as many as 183 online research journals.Based on the results of the analysis carried out, information was obtained on research topics covering economics, accounting, law, policy, public interest, information systems, and other topics. Another topic is the topic of tax research other than Value Added Tax. 
Feasibility Analysis on the Adoption of Electronic Payment on Local Retribution in Gresik Regency : (Comparative Study of Local Retribution in Surakarta City) Alfandia, Nurlita Sukma; Ayu Kusumawardhani, Shifa
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 2 (2023): Profit : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.02.3

Abstract

The collection of retribution for waste in Gresik Regency is experiencing problems due to limited human resources collecting retribution. These problems have an impact on payments and billing processes manually. To overcome these problems, the Department of the Environment should innovate by adopting e- payment for market service retribution for the City of Surakarta. This study uses a qualitative descriptive approach. The research focuses on applying retribution payment in the Gresik Regency and analyzing the feasibility of adopting e-payment in the Gresik Regency. The results of this study are the manual method is considered ineffective because collecting retribution payment data takes a long time and indicates illegal levies. The implementation of e-payment using the virtual account method is considered applicable because transactions can be done anywhere. Based on a SWOT analysis, E-payment is feasible to be implemented in the retribution for waste services if it pays attention to the urgency of understanding information technology from the Environmental Service and planning for mature technology adoption in collaboration with the Gresik District Communication and Information Agency, as well as stakeholder participation. To take part in the preparation of business strategies to the process of compiling e- payment technology.
Comparative Analysis of Tax Administration between Indonesia and New Zealand Kumalasari, Kartika Putri; Haliza, Ananda Nur; Alfandia, Nurlita Sukma; Agusti, Rosalita Rachma
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 2 (2023): Profit : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.02.7

Abstract

This study focuses on a comparative analysis of institutional position, taxpayer registration, and tax reporting between Indonesia and New Zealand. This study aims to see the potential of the New Zealand tax administration that can be adapted and adopted in Indonesia to improve administration so that it can encourage taxpayer compliance behavior. This research is descriptive qualitative research and data collection through literature studies. The analytical method used is the content analysis model. The results of this study indicate that there is still room available to make improvements in tax administration, including the Directorate General of Taxes, can provide social program assistance for taxpayers who have a Taxpayer Identification Number, increasing the role of the Directorate General of Taxes not only as a tax collection and management agency but also managing social policy programs, and changing the institution of the former Directorate General of Taxes single directorate within the ministry of finance or economy become semi-autonomous revenue authorities. The results of this study can be used as a consideration for the Directorate General of Taxes to implement in Indonesia to improve tax administration that can encourage compliant behavior.
Co-Authors Amalia, Levika Ulil Anggoro, Damas Dwi Anjarwi, Astri Warih Ayu Kusumawardhani, Shifa Dahlan Fanani, Dahlan Erlangga Setyawan Haliza, Ananda Nur Kartika Putri Kumalasari Kusumastuti, Dinda Amelia Rosalita Rachma Agusti Sri Mangesti Rahayu Zulfaidah Penata Gama