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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Akuntansi Barelang Postgraduate Management Journal JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Ramdani, Edon
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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SOSIALISASI PENTINGNYA PAJAK UMKM UNTUK MENINGKATKAN KONTRIBUSI PENDAPATAN NEGARA Ramdani, Edon; Satiman, Satiman; Suparmin, Suparmin
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 1 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.817 KB) | DOI: 10.58268/adidharma.v1i1.8

Abstract

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.
PENGARUH UKURAN PEMERINTAH, UMUR PEMERINTAH DAN OPINI AUDIT TERHADAP AUDIT DELAY Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.809

Abstract

This study aims to analyze the effect of government size, government age, and audit opinion on audit delay. Data is downloaded through the official websites of BPK and DJPK. The population in this study are all provincial government entities in Indonesia for the period 2018 – 2022, totaling 34 provinces. In order to obtain a sample of 170 data. Sampling in this study used a purposive sampling technique. Namely sampling technique based on predetermined criteria. This type of research is descriptive with a quantitative approach. The analytical method used in this study is multiple linear regression analysis with the help of the eviews 9 program. The results of this study conclude that government size and government age have an effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. And simultaneously government size, government age and audit opinion affect audit delay
PENGARUH KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK Ramdani, Edon; Ardiansyah, M.F
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8225

Abstract

This study aims to provide empirical evidence of the influence of the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity on Tax Aggressiveness. The population in this study consists of manufacturing companies in the Food and Beverage subsector for the years 2017-2022. The independent variables in this study are the Audit Committee as the First Independent Variable, Capital Intensity as the Second Independent Variable, Company Size as the Third Independent Variable, and Fixed Asset Intensity as the Fourth Independent Variable, with the dependent variable being Tax Aggressiveness. The research method used in this study is a quantitative method with sample determination using purposive sampling, resulting in a final sample of 9 companies observed over a period of 6 years, generating 54 observation data. The analysis technique, hypothesis testing, and hypothesis testing were conducted using panel data regression analysis with the assistance of E-views 12. The results of this study indicate that the selected model is the Common Effect Model. Based on data analysis, the research results show that the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity simultaneously influence Tax Aggressiveness. Fixed Asset Intensity partially influences Tax Aggressiveness, while the Audit Committee) partially does not affect Tax Aggressiveness, Capital Intensity partially does not affect Tax Aggressiveness, and Company Size partially does not affect Tax Aggressiveness. Keywords: Audit Commite; Capital Intensity; Firm Size; Fixed Asset Intensity; and Tax Aggresiveness.
PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022) Ramdani, Edon; Amelia, Rita
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8248

Abstract

This research aims to analyze the influence of sales growth, fixed asset intensity, capital intensity, and family ownership on tax avoidance. This research was conducted by analyzing the financial reports of companies in the real estate and property sectors listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Sales Growth) as the first independent variable, Fixed Asset Intensity as the second independent variable, Capital Intensity as the third independent variable, and Family Ownership as the fourth independent variable and Tax Avoidance as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 10 Student Version Lite software. The research results show that the best model is the Random Effect Model (REM). The results of this study show that Sales Growth partially has no effect on Tax Avoidance, Fixed Asset Intensity partially has an effect on Tax Avoidance, Capital Intensity has a partial effect on Tax Avoidance, Family Ownership has a partial effect on Tax Avoidance. However, simultaneously this research shows that Sales Growth, Fixed Asset Intensity, Capital Intensity, and Family Ownership have a simultaneous effect on Tax Avoidance. Keywords : Sales Growth, Fixed Asset Intensity, Capital Intensity, Family Ownership, Tax Avoidance
PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN OPINI AUDITOR TERHADAP AUDIT DELAY Sihite, Maria Veronica; Ramdani, Edon
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.8858

Abstract

This research aims to examine the influence of company size, KAP size, and auditor's opinion on audit delay in industrial companies listed on the Indonesia Stock Exchange with a research period of 2017-2022. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 55 populations becoming 23 company samples processed in this research. The research results show that simultaneously company size, KAP size, and auditor opinion have an effect on audit delay. Partially, company size and KAP size have no effect on audit delay, while the auditor's opinion has an effect on audit delay.
ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10037

Abstract

This study aims to determine the effect of Company Size, Company Age and Audit Opinion on the Timeliness of Financial Reporting in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of research used is quantitative (secondary) research that is causal comparative. In this study, the number of samples was 11 companies obtained by purposive sampling method. Data samples were obtained from 55 data for 5 years. The data analysis technique used is descriptive statistics and panel data regression analysis. This research was processed using Eviews-12 software. The results of this study are based on a partial test with the T test and show that (1) Company size has no significant effect on the timeliness of financial reporting, (2) Company Age has a significant effect on the timeliness of financial reporting, (3) Audit Opinion has no significant effect on accuracy Time of Financial Reporting, Based on the simultaneous test with Test F states that Company Size, Company Age and Audit Opinion simultaneously affect the Timeliness of Financial Reporting.
Co-Authors Amelia, Rita Ardiansyah, M.F Satiman, Satiman Sihite, Maria Veronica Suparmin Suparmin