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All Journal Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal Multidisciplinary Science
Samukri, Samukri
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

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Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual Samukri, Samukri; Pratiwi, Ananda Sukma; Ramdany, Ramdany
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.878

Abstract

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership. The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20 The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements. Keywords: Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables. Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih, Supriatiningsih; Aneska, Azra; Karlinah, Lady; Darwis, Hidayat; Samukri, Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
PENDAMPINGAN PENYUSUNAN LAPORAN PAJAK BUMI DAN BANGUNAN SERTA STRATEGI PENCAPAIAN PAJAK BUMI DAN BANGUNAN PADA DESA CILEDUGKULON, KEC. CILEDUG, KAB. CIREBON Susilawati, Susi; Ramdany, Ramdany; Suryaningsih, Maria; Rawidjo, Rawidjo; Samukri, Samukri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Cirebon merupakan salah satu ibu kota yang memiliki kekuasaan besar di seluruh Jawa Barat. Kota Cirebon terus melakukan pengembangan kota dengan pembangunan dan perbaikan kota yang terus menerus. Berkaitan dengan pendapatan Asli Daerah (PAD)-nya, Pada tahun 2020 Kabupaten Cirebon menargetkan pendapatan dari PBB sebesar Rp 28,5 miliar dan realisasinya sekitar 80,2% yaitu sebesar Rp 25,5 miliar. Meskipun angkanya tidak memenuhi target, namun kinerja Kabupaten Cirebon tahun ini dikatakan baik karena memiliki peningkatan pendapatan asli daerah dari PBB sebesar 9,44% dimana tahun sebelumnya (2019) realisasinya hanya mencapai 70,76%. Tujuan dari kegiatan ini adalah untuk membantu mengatasi kesulitan mitra dalam menyusun laporan atas pajak bumi dan bangunan serta bagaimana strategi dalam pencapaiannya di Desa Ciledugkulon, Kec. Ciledug, Kab. Cirebon. Metode pelaksanaan dilakukan dengan memberikan pelatihan dan pendampingan. Berdasarkan hasil pelaksanaan bahwa kegiatan ini mampu meningkatkan kemampuan kompetensi mitra baik secara individu maupun secara tim, meningkatkan kemampuan kompetensi dalam pembuatan laporan PBB, meningkatkan pemahaman mitra tentang pengelolaan PBB, serta mampu merancang strategi efektif dalam pencapaian PBB.
Co-Authors Aneska, Azra Darwis, Hidayat Karlinah, Lady Pratiwi, Ananda Sukma Ramdany, Ramdany Rawidjo, Rawidjo Supriatiningsih, Supriatiningsih Suryaningsih, Maria SUSILAWATI, SUSI