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DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah, Harnovinsah; Mubarakah, Septyana
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.

EFEKTIFITAS KINERJA UMKM: PENTINGNYA PENGENDALIAN INTERNAL DAN ADOPSI TEKNOLOGI PAJAK Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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MSMEs have the highest labor absorption rate in Indonesia. The performance of MSMEs is very important to improve, because the local and national economies are very dependent on them. Aspects of internal control and adaptation of tax technology are important parts of it. This study aims to determine the effect of Internal Control and Tax Technology to the SME’s performance and to find a new measurement in the SME’s performance improvement. This research was conducted in SME’s in Tangerang area using 100 respondents. The questionnaire was used as a tool to collect data about quantitative methods with explanatory research. The results showed that generally internal control have a positive effect on SME’s performance. But separately, environment, risk assesment, information and communication possible to improve SME’s performance. While the control, supervision or monitoring activity is not. Tax technology positively improving the SME’s performance. This study recommended to adopting this model implementing for SME’s performance. Keywords: Internal Control, Tax Technology, SME’s Performance and Multi Linier Regression.

DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah Harnovinsah; Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.58

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.

EFEKTIFITAS KINERJA UMKM: PENTINGNYA PENGENDALIAN INTERNAL DAN ADOPSI TEKNOLOGI PAJAK Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1962

MSMEs have the highest labor absorption rate in Indonesia. The performance of MSMEs is very important to improve, because the local and national economies are very dependent on them. Aspects of internal control and adaptation of tax technology are important parts of it. This study aims to determine the effect of Internal Control and Tax Technology to the SME’s performance and to find a new measurement in the SME’s performance improvement. This research was conducted in SME’s in Tangerang area using 100 respondents. The questionnaire was used as a tool to collect data about quantitative methods with explanatory research. The results showed that generally internal control have a positive effect on SME’s performance. But separately, environment, risk assesment, information and communication possible to improve SME’s performance. While the control, supervision or monitoring activity is not. Tax technology positively improving the SME’s performance. This study recommended to adopting this model implementing for SME’s performance. Keywords: Internal Control, Tax Technology, SME’s Performance and Multi Linier Regression.

Pandemi Covid -19: Dampaknya Terhadap Kinerja Keuangan Sektor Makanan dan Minuman Yuda, Fairas Panca; Mubarakah, Septyana
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.391

Financial performance in many literacies is affected by aspects such as Net Profit Margin, Current Ratio, and Debt To Equity Ratio. This research wants to further test the effect on company performance due to the COVID-19 pandemic with a sample of the food and beverage subsector which is included in the sample criteria. A purposive sampling technique was carried out to obtain 105 analysis samples with Eviews 12, using multiple linear regression analysis data analysis techniques in the processing. The results of this research reveal that Net Profit Margin (NPM), Current Ratio (CR), and Debt-to-Equity Ratio (DER) influence company performance. Simultaneously, the variables Net Profit Margin (NPM), Current Ratio (CR), and Debt To Equity Ratio (DER) influence company performance

Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory

Pengaruh Sikap, Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB Wulandari, Sri Wahyuni; Mubarakah, Septyana
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2025): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/7rb2xw20

Penelitian ini bertujuan untuk mengetahui bagaimana sikap, kesadaran, dan pengetahuan tentang pajak mempengaruhi kepatuhan Masyarakat dalam membayar Pajak Bumi dan Bangunan. Penelitian menggunakan pendekatan kuantitaif dengan menggunakan rumus Slovin, sehingga sampel yang didapat sebanyak 100 responden orang wajib pajak di Kecamatan Cengkareng yang mengalami masalah terdapat e-SPPT terblokir. Teknik analisis penelitian ini menggunakan Struktural Equation Modeling (SEM) dengan Smart Partial Least Square (Smart-PLS) versi 4.0. Hasil analisis data yang dilakukan dalam penelitian ini menunjukkan bahwa variabel Sikap Wajib Pajak berpengaruh signifikan terhadap perilaku Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak berpengaruh signifikan terhadap perilaku Kepatuhan Wajib Pajak, dan Pengetahuan Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak terhadap perilaku Kepatuhan Wajib Pajak Bumi dan Bangunan di wilayah Kecamatan Cengkareng Jakarta Barat.

PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB Mubarakah, Septyana; Wulandari, Sri Wahyuni
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Sikap dan kesadaran wajib pajak yang positif mendorong masyarakat akan lebih patuh, kesadaran yang tinggi membuat masyarakat sukarela memenuhi kewajibannya, sementara pengetahuan yang baik diharapkan mempermudah wajib pajak dalam melaksanakan kewajiban. Penelitian ini bermaksud untuk mengetahui bagaimana sikap, kesadaran, dan pengetahuan tentang pajak mempengaruhi kepatuhan Masyarakat dalam membayar Pajak Bumi dan Bangunan. Penelitian ini menggunakan pendekatan kuantitaif dengan menggunakan rumus Slovin, sehingga sampel yang didapat sebanyak 100 responden orang wajib pajak di Kecamatan Cengkareng yang mengalami masalah terdapat e-SPPT terblokir.Teknik analisis penelitian ini menggunakan Struktural Equation Modeling (SEM) dengan Smart Partial Least Square (Smart-PLS) versi 4.0. Hasil analisis data yang dilakukan dalam penelitian ini menunjukkan bahwa variabel Sikap Wajib Pajak berpengaruh signifikan terhadap perilaku Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak berpengaruh signifikan terhadap perilaku Kepatuhan Wajib Pajak, dan Pengetahuan Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak terhadap perilaku Kepatuhan Wajib Pajak Bumi dan Bangunan di wilayah Kecamatan Cengkareng Jakarta Barat.

Making Environmentally Friendly Handsoap using Anti-Microbial Strawberry as A Step in Preparing Independent Entrepreneurship for Students of SMAN 2 Rangkas Bitung Handayani, Yenny Dwi; Mubarakah, Septyana; Nugraha, Gugun; Salsabila, Naila; Rachmadhani, Nabila
MOVE: Journal of Community Service and Engagement Vol. 5 No. 1 (2025): September 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i1.519

SMAN 2 Rangkas Bitung possesses significant potential, requiring support from various parties in its development. The purpose of this community service (PKM) activity is to equip students with applied science-based entrepreneurial skills through training in the production of environmentally friendly hand soap made from strawberries with antimicrobial properties. In addition to raising awareness of the importance of sanitation, this activity also aims to foster an entrepreneurial spirit from an early age by utilizing readily available local materials. The implementation method included counseling and education, product demonstrations, and practical and evaluation sessions. The outcome of this activity was the creation of an environmentally friendly hand soap product made from strawberries with natural antimicrobial properties. This product was produced through a series of practical activities that actively involved students, from the extraction of natural ingredients and the formulation of the soap solution to packaging and testing. Based on the evaluation results of the distributed questionnaires, the average understanding score for participants was 74 percent, indicating a positive response to the training. This activity demonstrates that collaboration between various parties can create simple yet impactful innovations for empowering the younger generation.

Mengembangkan Potensi Siswa SMAN 2 Rangkas Bitung Melalui Produksi Hand Soap Ramah Lingkungan Mubarakah, Septyana; Handayani, Yenni Dwi; Marlina, Rini
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Sekolah Menengah Atas (SMA) sebagai institusi pendidikan memiliki potensi besar yang perlu didukung pengembangannya. Sasaran dari program pengabdian masyarakat ini adalah sebagai sarana penyuluhan, serta praktek memproduksi sabun cuci tangan, para guru dan siswa kelas XII SMAN 2 Rangkas Bitung. Program ini menggunakan pendekatan Pembangunan Berbasis Aset Komunitas (ABCD) untuk menggali potensi yang dimiliki oleh lembaga secara lebih optimal, mandiri, dan berkelanjutan melalui pengembangan wirausaha Produksi Sabun Cuci Tangan dengan bahan dasar yang ramah lingkungan. Penggalian potensi (kekuatan/aset/modal), peluang, dan aspirasi dilakukan untuk mencapai hasil yang tepat guna. Potensi sumber daya yang diobservasi ada yang bersifat intangible, seperti sistem, kekompakan, pengalaman, dan kualitas sumber daya manusia; dan yang bersifat tangible seperti lahan, sumber daya manusia, dan alam.Aset-aset potensial ini menjadi dasar pengembangan program. Hasil dari program tersebut dijelaskan dengan menggunakan Teori Aktor. Berdasarkan teori tersebut, program dapat mendorong improvisasi lembaga sebagai aktor, meningkatkan pemanfaatan sumber daya tersedia, melalui penyediaan swadaya. Keberlanjutan program diharapkan dapat dicapai melalui pendidikan life-skill kewirausahaan bagi seluruh sumber daya manusia yang potensial

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