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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PKM Manajemen Bisnis Journal of Business, Social and Technology Journal of Law and Social Politics Jurnal Nusa Akuntansi
Ambarita, Dinar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analisis Penerapan Kebijakan Penghapusan Pajak yang Seharusnya Terutang Ambarita, Dinar
Jurnal Mandiri : Ilmu Pengetahuan, Seni, dan Teknologi Vol 3 No 2: Desember 2019
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.929 KB) | DOI: 10.33753/mandiri.v3i2.76

Abstract

The National economic growth in the last few years tends to experience a slowdown that affects the decline in tax revenue, therefore the Policy of Elimination of Taxes That Should Be Payable published with purpose Accelerate economic growth and restructuring through the transfer of property, encouraging tax reform, expanding the tax database more valid and increasing tax revenue. The research was conducted by a qualitative method. From this study found that in its application the policy still has not succeeded in accordance with its purpose. For that, it needs solid socialization, rigorous database processing for the supervision and law enforcement for justice. Abstrak Kebijakan penghapusan pajak yang seharusnya terutang diterbitkan dengan tujuan mempercepat pertumbuhan ekonomi dan restrukturisasi melalui pengalihan harta, mendorong reformasi perpajakan, memperluas basis data perpajakan yang lebih valid dan meningkatkan penerimaan pajak. Penelitian dilakukan dengan metode kualitatif. Dari penelitian ini ditemukan bahwa dalam penerapannya kebijakan tersebut masih belum berhasil sesuai dengan tujuannya. Untuk itu perlu sosialisasi yang mantap, pengolahan basis data yang ketat guna untuk pengawasan dan melakukan penegakan hukum demi keadilan. Kata Kunci : Pengampunan Pajak, Sosialisasi Kebijakan Perpajakan, Penerapan dan Pengawasan, Penegakan Hukum dan Keadilan
PEMANFAATAN BOTOL PLASTIK BEKAS SEBAGAI MEDIA TANAMAN SAYUR HIDROPONIK UNTUK MENINGKATKAN PRODUKTIVITAS DAN MENGHASILKAN NILAI JUAL SERTA MENAMBAH INCOME DI MASYARAKAT Ambarita, Dinar; Monica, Mona; Sembiring, Annisa Mayang Arista; Savitri, Maulidya Dwi
Jurnal Abdimas Tri Dharma Manajemen Vol. 3 No. 1 (2021): ABDIMAS Desember 2021
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v3i1.p100-104.y2021

Abstract

Seiring berjalannya waktu masalah volume sampah yang semakin meningkat perlu ditanganidengan bijak agar pencemaran lingkungan bisa dihindari, terutama sampah anorganik berupabotol plastik. Hal inilah yang mendasari kegiatan Pengabdian Mahasiswa/i Kepada Masyarakat(PmKM) yang dilakukan oleh Mahasiswa/i Universitas Pamulang mengenai Sosialisasipemanfaatan botol plastik bekas sebagai media tanaman sayur hidroponik untuk meningkatkanproduktivitas dan menghasilkan nilai jual serta menambah income masyarakat.Pemanfaatkan botol bekas sebagai media tanaman hidroponik adalah cara yang cukup efektifuntuk membangkitkan minat dan kesadaran masyarakat tentang pentingnya mengelola limbahbotol plastik. Dengan pemanfaatan botol bekas tersebut nantinya selain mengurangi sampahplastik juga dapat menciptakan nilai jual, dimana tanaman yang di budidayakan melaluihidroponik botol bekas tersebut selain dapat di konsumsi sendiri juga dapat di jadikan peluangusaha yang nantinya akan menambah income di masyarakat. Budidaya tanaman sayur di eramoderen ini dapat menjadi salah satu kegiatan untuk mengisi waktu luang dengan hal positif ditengah pandemic Covid-19.Metode kegiatan yang dilakukan pada pelatihan ini menggunakan Ceramah, diskusi dan praktiklangsung tentang cara budidaya hidorponik dengan botol bekas. Dari hasil kegiatan pelatihantersebut menunjukan bahwa masyarakat mitra khususnya ibu-ibu PKK sangat antusias tentangpemanfaatan botol bekas sebagai media tanam sayuran hidroponik karna ini merupakan hal baruyang mereka temui.Kata Kunci : hidroponik, botol plastik bekas, income
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politics Vol. 2 No. 2 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i2.48

Abstract

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.
Pengaruh Pajak dan Kualitas Audit terhadap Transfer Pricing Ambarita, Dinar; Rahmadania, Siti Aisyah Nurrizqi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1008

Abstract

This research aims to investigate the effects of Audit Quality and Audit Cost on Transfer Pricing. This research analyzed the financial accounts of international corporations listed on Bursa Efek Indonesia (BEI) from 2018 to 2022. This research employed a purposive sampling method to gather data from 19 international firms listed on Bursa Efek Indonesia between 2018 and 2022. This study utilizes second-level financial statements from each organization in the research sample. This study employs the following independent variables: Pay (X1), Audit Quality (X2), and Transfer Pricing (Y) as the dependent variable. The current study employs the panel data regression methodology. This article evaluates the research outcomes utilizing the Eviews 10 Student Version Lite crack. The research determined that the optimal model is the Fixed Effect Model (FEM). The findings of this study indicate that Pajak exerts a partial influence on transfer pricing, however audit quality does not demonstrate a partial effect on transfer pricing. Nonetheless, when both elements are concurrently considered, they exert a cumulative influence on Transfer Pricing.
Sosialisasi Budaya Organisasi dan Kewajiban Belajar, Peningkatan Kompetensi dan Motivasi serta Pelatihan Manajemen Keuangan dan Literasi Keuangan Syariah kepada Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Ambarita, Dinar; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1436

Abstract

Community service plays a vital role in bridging the gap between academic knowledge and real-world application, particularly in fostering awareness of organizational culture, lifelong learning, and financial literacy among young generations. The urgency of this activity stems from the growing need to equip students with not only academic competence but also practical skills that enhance their personal development and readiness for future professional environments. This community service program aimed to promote organizational culture, instill a sense of continuous learning, enhance student competence and motivation, and provide training in financial management and Islamic financial literacy to the students of the Al-Mutakabbir Foundation in Bogor Regency. The program was conducted through seminars and interactive discussions, targeting a total of 50 student participants. Through engaging and participatory methods, students were introduced to key concepts and best practices in financial planning, savings, investment from an Islamic perspective, and the importance of upholding organizational values. The results demonstrated a high level of comprehension and active application of the materials discussed, as reflected in post-activity evaluations and participant feedback. The implications of this success are significant, as it indicates an increased capacity among students to manage their finances responsibly and align their behavior with positive organizational and cultural values, ultimately supporting their holistic growth and contribution to society.
Pengaruh Kepemilikan Asing dan Mekanisme Bonus terhadap Transfer Pricing Ambarita, Dinar
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1104

Abstract

This study is motivated by the increasing concern over transfer pricing practices, particularly among companies with foreign ownership and incentive-based compensation systems. It aims to examine the effect of Foreign Ownership and Bonus Mechanism on Transfer Pricing in Consumer Non-Cyclicals companies. The research adopts a quantitative approach, utilizing secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). A purposive sampling method was employed to select the sample. The analysis techniques include descriptive statistics, multiple linear regression, panel data regression analysis, model selection using the Random Effect Model, classical assumption testing, and hypothesis testing with the aid of E-Views version 12. The findings reveal that Foreign Ownership and Bonus Mechanism together significantly influence Transfer Pricing. However, when examined individually, only Foreign Ownership shows a significant effect, while the Bonus Mechanism does not. This suggests that foreign-owned firms are more inclined to engage in transfer pricing, likely for tax or regulatory advantages. These findings underscore the importance of implementing stricter oversight and regulations on foreign-owned entities to curb potentially harmful transfer pricing activities.
PENGARUH PAJAK, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Restu, Yuliana; Ambarita, Dinar
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.127

Abstract

This study aims to determine Tax, foreign ownership, and tunneling incentives on transfer pricing. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The research method used in this study is a quantitative method with secondary data and sample selection in this study using the purposive sampling method. The total number of samples in this study is 7 consumer non-cyclical companies as research samples. The analysis method used in this study using panel data regression analysis with the help of the e-views software program version 12. The results of the study indicate that together or simultaneously stating Tax, foreign ownership and tunneling incentives have an influence on companies to carry out transfer pricing, partially tax does not have a significant influence in influencing transfer pricing decisions. In terms of foreign ownership does not affect transfer pricing decisions. Partially tunneling incentives affect transfer pricing  
Co-Authors Afriadi, Fiqih Arini, Dewi Ulfah Febriyanto, Fery Citra Febyana, Lidya Gibtiyyah, Riska Mariyatul Hasan, Julian Muhammad Ibrohim Mona Monica Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rahmadania, Siti Aisyah Nurrizqi Restu, Yuliana Rusdi Rusdi Saragih, Muhammad Rizal Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista Septiningrum, Liana Dwi Sujarwo Sujarwo Yudawirawan, Moh. Yuddy