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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal ULTIMA Accounting Jurnal Equity JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Raflesia Akuntansi Indonesian Business Review Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Mandalika Literature Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Greenation Ilmu Akuntansi Equity
Akbar, Arya Zulfikar
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Komparabilitas Akuntansi Antara Nilai Laba dan Nilai Buku, Serta Hubungan Antara Keduanya Akbar, Arya Zulfikar
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 2 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.241 KB) | DOI: 10.54371/jiip.v6i2.1628

Abstract

Banyak orang yang bekerja pada pengaturan standar akuntansi menempatkan premium pada kualitas komparabilitas sebagai alat untuk mengukur kualitas laporan keuangan, itulah sebabnya mereka menjadi subjek penelitian ini. Memiliki sesuatu untuk dibandingkan sangat penting saat membuat penilaian. Pada kenyataannya, membandingkan laporan keuangan perusahaan yang berbeda adalah bagian penting dari setiap studi laporan keuangan. Fokus dari penelitian ini adalah untuk menentukan apakah dan bagaimana laba mempengaruhi nilai buku perusahaan yang diperdagangkan di Bursa Efek Teheran. Dari 2012-2020, sebanyak 138 variabel penelitian digunakan dalam prosedur pengambilan sampel secara sistematis untuk memilih sampel penelitian. Selain itu, analisis memberikan dukungan untuk dua dugaan. Pendekatan yang dilakukan dalam penelitian ini adalah korelasional, mengingat jenis dan substansi data untuk menarik kesimpulan yang memiliki makna praktis. Dalam konteks penalaran deduktif dan induktif, peneliti menggunakan analisis panel untuk menguji hipotesis. Hasil pengujian hipotesis menunjukkan bahwa ketika standar akuntansi tumbuh lebih sebanding, baik nilai laba maupun nilai buku menjadi lebih relevan.
The effect of executive compensation and institutional ownership on tax aggressive actions with firm size as an intervening variable Diah Intan Syahfitri; Reza Muhammad Rizqi; Arya Zulfikar Akbar
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1374

Abstract

This study intends to investigate how the effect of Executive Compensation and institutional ownership on the level of aggressiveness in the application of tax regulations. Purposive sampling was used to select a sample of 140 manufacturing companies which are traded on the Indonesia Stock Exchange. In this study, we used SEM-PLS, Executive compensation (X1) was found to have a large effect on tax aggression (Y) while controlling for business size (Z). Firm size (Z) has a positive effect on the relationship between executive compensation (X1) and tax aggressiveness (Y). Firm size (Z) and institutional ownership (X2) both have a significant effect on tax aggressiveness (Y). Business size (Z) has a positive effect on the relationship between institutional ownership (X2) and tax aggression (Y). Interesting understanding of aggressive tax practices can have significant consequences both for companies and for society at large. By understanding the factors that influence this practice, this research can provide better insight into the causes and effects of aggressive taxation measures. This research is expected to contribute to the development of knowledge about the factors that influence tax aggressiveness in companies, so that it can assist in the development of better policies and practices in the context of corporate taxation.
Pelatihan Bendahara Desa Mahir Pajak di Kecamatan Lape Kabupaten Sumbawa Diah Intan Syahfitri; Denny Hambali; Reza Muhammad Rizqi; Arya Zulfikar Akbar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1392

Abstract

Training and mentoring of village treasurer to proficient in taxes is carried out with the aim to increase knowledge of villages officials, especially for villages heads, village treasurer, village supervisor as well as businessmen and local communities on tax regulations and tax reporting procedures. So, implementation of this activity is expected so that village can optimize managing of village tax revenue, ensure compliance with tax regulations, as well as support the development and overall welfare of the village. In this soscialization activity, explained about some knowledge and tax regulations as well as providing interactive and practical sessions to the participants.  Furthermore, provide assistance on how to fill out tax reporting forms in accordance with tax provisions that apply to tax payers in Lape district, Sumbawa regency. 
Pengaruh Pemahaman Perpajakan Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Akbar, Arya Zulfikar; Hardiansyah, Rian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

This study assesses the hypothesis and produces empirical data regarding the impact of tax comprehension, tax rates, and tax penalties on MSME taxpayer compliance in Sumbawa Regency, West Nusa Tenggara Province. This research utilizes primary data obtained through questionnaires administered to micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. This study utilizes convenience sampling, a non-probability technique that selects units based on their accessibility to the researcher. The study employs a sample of 100 respondents. We evaluated the hypothesis using partial least squares (PLS)-based structural equation modeling (SEM) in SmartPLS 3.2.9. The findings of this study indicate that understanding tax regulations and the enforcement of tax sanctions have a positive and significant effect on taxpayer compliance. Tax rates have a negative and significant impact on taxpayer compliance among SMEs in Sumbawa Regency, though this effect is partial. This research investigates the factors influencing tax compliance, particularly in the context of micro, small, and medium enterprises (MSMEs). An in-depth understanding of the factors affecting tax comprehension, tax rates, and tax penalties enables tax authorities to formulate more effective educational and socialization strategies to improve taxpayer compliance.
Analisis Penatausahaan dan Pelaporan Keuangan Desa Berdasarkan Permendagri No 20 Tahun 2018 (Studi Pada Desa Empang Bawa Kecamatan Empang Kabupaten Sumbawa) Nurilah, Nurilah; Zulfikar Akbar, Arya
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.66

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian penatausahaan dan pelaporan keuangan desa didesa empang bawa dengan penetaushaan dan pelaporan keuangan desa yang tertuang dalam  permendagri no 20 tahun 2018. Penelitian ini merupakan penelitian  deskriptif dengan pendekatan kualitatif, teknik analisis dalam penelitian ini dengan menggunakan uji keabsahan data. Data pada penelitian ini diperoleh dari observasi wawancara dan dokumentasi. Berdasarkan hasil analisis data yang telah dilakukan peneliti dapat disimpulkan bahwa didesa empang bawa secara garis besar sudah sesuai dengan isi yang tertuang dalam permendagri no 20 tahun 2018. 
TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA Martadinata, Sudrajat; Akbar, Arya Zulfikar
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.624

Abstract

This study aims to determine the form of transparency and financial accountability at the Coin Foundation Sumbawa. Using a qualitative approach with qualitative data analysis techniques as well. Where we collect data directly plunge into the field. Interviewing informants, studying the literature, and doing triangulation of sources, data, and research time. Our successful research result concludes that the Sumbawa Coin Foundation utilizes print and online media as a means of effective, efficient, transparent and accountable information dissemination.
Kajian Literatur Standar Akuntansi dan Pedoman Pelaporan Keuangan Partai Politik di Indonesia Sudrajat Martadinata; Arya Zulfikar Akbar; Tri Satriawansyah
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4953

Abstract

This research is motivated by the importance of accountability and transparency in the financial governance of political parties in Indonesia, which is an important foundation for a healthy democracy, but there is still a significant gap between existing regulations and financial reporting practices. The purpose of this study is to identify and review various accounting standards and financial reporting guidelines that have been implemented or proposed for political parties in Indonesia, analyze the conformity between political party financial reporting practices and the principles of accountability and transparency in public financial governance, and identify challenges and gaps in the implementation of political party financial reporting standards based on findings from academic and policy literature. The research method involves in-depth analysis with a literature review scoping approach. The results of the study indicate that in political party financial reporting, there are SAK and SAP that are applied, transparency and accountability are needed in their management, and understanding the challenges and gaps in the implementation of political party financial reporting standards. In conclusion, to improve accountability and transparency, this study recommends the development of special accounting standards for political parties, strengthening transparent regulations and audit mechanisms, increasing independent supervision, and increasing awareness of accountability. By systematically addressing these challenges, political parties can improve their effectiveness as democratic entities and contribute to the progress of society as a whole
UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: DAMPAK PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK Rizqi, Reza Muhammad; Akbar, Arya Zulfikar; Fahlia, Fahlia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4182

Abstract

Abstract - This study analyzes the impact of profitability and sales growth on tax aggressiveness, using company size as a moderating variable. The primary issue addressed is the tax aggressiveness practiced by consumer goods companies listed on the Indonesia Stock Exchange (IDX). The drive to maximize profitability in a competitive environment and the perception of high tax rates are the main reasons these companies exploit legal loopholes in complex tax regulations to minimize their tax burden. The study underscores the significant role of firm size, especially for tax authorities assessing aggressive tax strategies. Findings indicate that regulators should closely monitor larger firms, which are more likely to engage in tax avoidance despite strong profitability and sales growth. This quantitative research employs an explanatory method to examine causal relationships between variables. The sample includes consumer goods companies listed on the IDX from 2021 to 2023. Using purposive sampling, 174 data points were collected from 58 companies over three years. Multiple regression analysis was conducted using EViews 12. Results show that profitability and sales growth positively and significantly influence tax aggressiveness. Furthermore, company size enhances the positive effect of both profitability and sales growth on tax aggressiveness. All four research hypotheses are supported, offering insights into tax behavior in Indonesia’s consumer goods sector. Keywords: Tax Aggressiveness; Sales Growth; Profitability; Company Size; Tax Regulation
PENGARUH TINGKAT PENDAPATAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (STUDI PADA WAJIB PAJAK BUMI DAN BANGUNAN KECAMATAN LABUHAN BADAS KABUPATEN SUMBAWA) Meli Apriani; Arya Zulfikar Akbar
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 No. 01 Maret 2025 In Press.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.29579

Abstract

This study aims to analyze the influence of income level and tax knowledge on taxpayer compliance in paying Land and Building Tax (PBB) in Labuhan Badas District, Sumbawa Regency. The background of this study is based on the low realization of national PBB-P2 revenue, which has not yet reached the target, indicating a problem with taxpayer compliance. This study employs a quantitative approach with a causal associative design and involves 100 randomly selected PBB-P2 taxpayers. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that income level has a positive and significant effect on taxpayer compliance, where higher income is associated with higher compliance levels. Tax knowledge also has a positive and significant effect, indicating that a good understanding of taxation encourages voluntary compliance. Simultaneously, these two variables are able to influence taxpayer compliance. This study emphasizes the importance of tax education and economic capacity-based policies to improve PBB taxpayer compliance in developing regions. These findings are expected to provide input for local governments in designing strategies to optimize PBB-P2 revenue collection.
Pengaruh Keadilan Pajak, Tarif Pajak, dan Teknologi Informasi Perpajakan terhadap Kepatuhan Wajib Pajak Pribadi Adelia, Adelia; Akbar, Arya Zulfikar
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.29258

Abstract

Penelitian ini bertujuan menganalisis pengaruh keadilan pajak, tarif pajak, dan teknologi informasi perpajakan terhadap kepatuhan wajib pajak pribadi di Kabupaten Sumbawa. Data dikumpulkan dari 100 responden wajib pajak pribadi melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan SmartPLS. Hasil penelitian menunjukkan bahwa keadilan pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak pribadi. Persepsi wajib pajak terhadap keadilan sistem, baik dari segi distribusi beban, prosedur, maupun perlakuan, menjadi pendorong utama kepatuhan. Selanjutnya, tarif pajak juga ditemukan berpengaruh positif dan signifikan; artinya, tarif yang dipersepsikan wajar dan sesuai kemampuan wajib pajak justru meningkatkan kemauan untuk patuh. Terakhir, teknologi informasi perpajakan juga memiliki pengaruh positif dan signifikan. Kemudahan penggunaan, efisiensi, dan manfaat sistem digital (seperti e-filing dan e-billing) secara efektif mengurangi biaya kepatuhan dan mempermudah pemenuhan kewajiban. Secara keseluruhan, ketiga variabel ini secara bersama-sama mampu menjelaskan 68,5% variasi kepatuhan wajib pajak pribadi. Model penelitian menunjukkan kecocokan dan validitas yang sangat baik (GoF = 0,598). Implikasi dari studi ini menekankan pentingnya transparansi, komunikasi yang efektif mengenai kewajaran tarif, dan optimalisasi layanan digital untuk meningkatkan kepatuhan wajib pajak di daerah berkembang seperti Kabupaten Sumbawa.
Co-Authors Adelia Adelia, Adelia Denny Hambali Diah Intan Syahfitri Diah Intan Syahfitri Duwita, Duwita Fahlia, Fahlia Hambali, Denny Hardiansyah, Rian Hartini Jibrail, Ahmad Martadinata, Sudrajat Meli Apriani Muharrozi, Triana Rizta Nurfadliyah, Nurfadliyah Nurilah, Nurilah Putri, Novida Halleine Rizqi, Reza Muhammad Rizqi, Reza Muhammad Sriyatun Sriyatun, Sriyatun Syahfitri, Diah Intan Tri Satriawansyah Tryana, Ayu Levia