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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Kedokteran Gigi Terpadu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Nusa Akuntansi Jurnal Akuntansi
Raphael, Alexander
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Humanities Biochemistry, Genetics & Molecular Biology Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Sosialisasi PMK 164 tentang PPh UMKM Bagi Umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan Irawati, Wiwit; Raphael, Alexander; Sutandijo, Sutandijo
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Abstrak PMK 164 tahun 2023 tentang Tata Cara Pengenaan Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu Dan Kewajiban Pelaporan Usaha Untuk Dikukuhkan Sebagai Pengusaha Kena Pajak sangat penting untuk diketahui dan dapat dipraktikkan oleh pengusaha yang tergolong UMKM untuk dapat menghitung dan menyetor kewajiban pajaknya secara benar, lengkap dan jelas. Tidak dapat dipungkiri untuk dapat memahami aturan pajak seringkali dibutuhkan bantuan dari pihak lain yang lebih kompeten dari sisi bahasa, penggunaan istilah, dan mungkin tata caranya perhitungan sampai pelaporannya. Demikian juga yang dihadapi oleh UMKM umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan kesulitan dalam mempraktikkan aturan pajak yang bersifat dinamis. PKM yang beranggotakan dosen-dosen dari Fakultas Ekonomi dan Bisnis Program Studi Sarjana Akuntansi, Universitas Pamulang, bertujuan membantu UMKM yang tergabung dalam umat Gereja Katolik St. Barnabas, Pamulang, Tangerang Selatan untuk dapat lebih memahami PMK 164 sehingga ujungnya akan menjadi lebih patuh dalam menjalankan hak dan kewajiban perpajakannya.  Kata Kunci: PMK 164, Pajak UMKM, Pengusaha Kena Pajak Socialization of Pmk 164 on PPh UMKM for The Congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang. Barnabas, Pamulang, South Tangerang. PMK 164 of 2023 concerning the procedure for imposing income tax on the business income received or obtained by taxpayers who have a certain gross distribution and business reporting obligations to be confirmed as taxable entrepreneurs is very important to know and can be practised by entrepreneurs classified as MSMEs to be able to calculate and deposit their tax obligations correctly, completely and clearly. It is undeniable that in order to be able to understand the tax rules, it is often necessary to have the assistance of other parties who are more competent in terms of language, use of terms and perhaps the procedures from calculation to reporting. Similarly, the MSMEs of St. Barnabas Catholic Church, Pamulang, and South Tangerang have difficulties in practising the dynamic tax rules. PKM, which consists of lecturers from the Faculty of Economics and Business, Bachelor of Accounting Study Program, Pamulang University, aims to help MSMEs belonging to the congregation of St. Barnabas Catholic Church, Pamulang, South Tangerang to better understand PMK 164 so that they will eventually become more compliant in carrying out their tax rights and obligations. Keywords: PMK 164, EMKM Tax, Taxable Entrepreneur
Pengaruh Kompensasi Manajemen dan Biaya Hutang terhadap Penghindaran Pajak Irawati, Wiwit; Nadi, Luh; Raphael, Alexander
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.34899

Abstract

Abstract This study aims to examine the effect of managerial compensation and cost of debt on tax avoidance, mediated by asset growth. The data used are secondary data from the Indonesia Stock Exchange. This research is motivated by the importance of government revenue from the tax sector as the largest source of revenue. The research population consists of companies in the property and real estate sector, with sampling using the purposive sampling method. The data analysis uses an intermediate test consisting of a regression model fit test, a classical assumption test and a regression test. The regression test is used to see the effect of each variable on the independent variable, which shows that neither management compensation nor cost of debt has an effect on tax avoidance. The same results were obtained from the results of the path test, which showed that asset growth does not mediate the effect of management compensation on tax avoidance, and the cost of debt variable, which showed that asset growth does not mediate the effect of cost of debt on tax avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompensasi manajerial dan biaya hutang terhadap penghindaran pajak yang dimediasi oleh pertumbuhan aset. Data yang digunakan adalah data sekunder dari Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya penerimaan negara dari sektor pajak sebagai sumber penerimaan terbesar. Populasi penelitian terdiri dari perusahaan-perusahaan sektor properti dan real estate, dengan pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan uji antara yang terdiri dari uji kesesuaian model regresi, uji asumsi klasik, dan uji regresi. Uji regresi digunakan untuk melihat pengaruh masing-masing variabel terhadap variabel independen menunjukkan bahwa baik kompensasi manajemen maupun biaya utang tidak berpengaruh terhadap penghindaran pajak. Hasil yang sama juga diperoleh dari hasil uji jalur yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh kompensasi manajemen terhadap penghindaran pajak, dan variabel biaya utang yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh biaya perusahaan. utang atas penghindaran pajak.  
PENGARUH INTENSITAS MODAL, KOMISARIS INDEPENDEN, MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Ikbal, Muhammad; Raphael, Alexander
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intensitas modal, komisaris independen, manajemen laba dan ukuran perusahaan terhadap agresivitas pajak. Jenis penelitian ini adalah kuantitatif dan data yang digunakan adalah data sekunder. Penelitian ini menganalisis laporan keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 - 2023 pada sektor energi. Sampel yang digunakan sebanyak 14 perusahaan dan didapatkan 70 observasi. Analisis data pada penelitian ini menggunakan analisis regresi data panel dengan dibantu perangkat lunak EViews 12 Student Version Lite. Berdasarkan analisis data yang telah dilakukan intensitas modal, komisaris independen, manajemen laba dan ukuran perusahaan tidak berpengaruh secara simultan. Intensitas modal, komisaris independen dan manajemen laba berpengaruh terhadap agresivitas pajak. Ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak.
PENGARUH TAX PLANNING, AKTIVA PAJAK TANGGUHAN DAN INSENTIF PAJAK TERHADAP MANAJEMEN LABA Kustiah, Sry; Raphael, Alexander
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh tax planning, aktiva pajak tangguhan dan insentif pajak terhadap manajemen laba. Jenis penelitian ini adalah kuantitatif dan data yang digunakan adalah data sekunder. Penelitian ini menganalisis laporan keuangan Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 – 2023 pada sektor energy. Sampel yang digunakan sebanyak 10 perusahaan maka didapatkan 50 observasi. Analisis data pada penelitian ini menggunakan analisis regresi data panel dengan dibantu perangkat lunak EViews 10 Student Version Lite. Berdasarkan analisis data yang telah dilakukan tax planning, aktiva pajak tangguhan dan insentif pajak tidak berpengaruh secara simultan. Tax Planning berpengaruh terhadap manajemen laba. Aktiva pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan insentif pajak tidak berpengaruh terhadap manajemen laba.
Perawatan Implan Gigi pada Kasus Kehilangan Satu Gigi Posterior secara Subcrestal Raphael, Alexander; Ariesanti, Yessy
Jurnal Kedokteran Gigi Terpadu Vol. 6 No. 2 (2024): Jurnal Kedokteran Gigi Terpadu
Publisher : Fakultas Kedokteran Gigi Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jkgt.v6i2.22355

Abstract

Background: Tooth loss can be replaced with dentures, implant dentures are one of the treatment options that can be chosen because they have a comfort, function, and aesthetics. This case report will explain the procedures for the loss of 1 unit mandibular tooth subcrestally. First year after implant placement, there will be a decrease bone in the implant area 1-1,5 mm and followed by normal decrease of 0.1-0.2 mm each year. Case Report: The patient complained of missing lower left tooth and wanted to have permanent prosthesis. The patient had no systemic disorders and allergies. The patient planned to do  implant treatment on tooth 37. There are 2 stages of surgery. Stage one involved the implant placement. Second stage the healing abutment installed. The prosthetic stage monolithic zirconia screw and cement retained prosthesis was used. Conclusion: Dental implant treatment with subcrestal placement is considered to have good results in the long term. In the first year after treatment, the alveolar bone will experience a decrease of 1-1.5 mm in the implant area. In this case, implant placement 1 mm below the bone level will reduce the risk of implant exposure in the long term
PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS DAN EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI Arya; Raphael, Alexander
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.301

Abstract

This research aims to determine and test the influence of Tax Incentives, Financial Distress and Earning Pressure on Accounting Conservatism. By using an associative quantitative type, the population used in this research was 125 companies with a purposive sampling sample selection method of 20 companies with a total of 100 observation data. This research uses three independent variables, namely Tax Incentives, Financial Distress and Earning Pressure, while the dependent variable is Accounting Conservatism. The test used is panel data regression analysis using the Eviews version 12 program. The results of this research show that Tax Incentives, Financial Distress and Earning Pressure are together have a simultaneous effect on company value, and Financial Distress and Earning Pressure do not have a partial effect on Accounting Conservatism, Tax incentives has a significant effect on Accounting Conservatism.
Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance Irawati, Wiwit; Raphael, Alexander; Barli, Harry
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12950

Abstract

Purpose – This study aims to examine the influence of Financial Performance using the Return on Assets (ROA) and Debt to Equity Ratio (DER) proxies as well as Company Age on Tax Avoidance in Public Companies in Indonesia in the non-cyclical sector in 2019-2023. Design/Methodology/Approach – This study uses a quantitative approach, where the collected numbers are processed using the statistical tool STATA using the selected Fixed Effect /Model. The tests carried out were balanced panel data regression and data testing, namely autocorrelation test, multicollinearity and heteroscedasticity test. The research population amounted to 125 non-cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a selected sample using purposive sampling totaling 35 companies so that the total number of data processed was 175.Findings – The results of the study show that there is a partial significant influence of Financial Performance by proxy of Return on Asset and Debt to Equity Ratio and Company Age on Tax Avoidance. Research limitations/Implications – With new research data can be an input for policymakers related to decisions related to policies in the tax sector, especially for companies that have been operating for a long time and have a high level of profit and debt burden that will be able to trigger tax avoidance. Keywords: Company Size, Financial Performance, Tax Avoidance
KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Darma, Sapta Setia; Djohar, Chaidir; Wenten, I Ketut; Raphael, Alexander
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4008

Abstract

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.
Co-Authors Ariesanti, Yessy Arya Barli, Harry Darma, Sapta Setia Djohar, Chaidir Irawati, Wiwit Kustiah, Sry Muhammad Ikbal Nadi, Luh Sutandijo, Sutandijo Wenten, I Ketut