Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer
Rahardjo, Hartono
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENDAMPINGAN PENYUSUNAN MODEL BISNIS CANVAS SEBAGAI STRATEGI KEMANDIRIAN PENDANAAN DI YAYASAN SOS DESA TARUNA Dwijayanti, S, Patricia Febrina; Rahardjo, Hartono; Widyaningdyah, Agnes Utari; Nugraheni, Bernadetta Diana; Sofian, Sofian
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Desember
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i2.5173

Abstract

Yayasan SOS atau lebih dikenal dengan SOS Children’s Villages merupakan organisasi nir laba yang mempunyai komitmen untuk memberikan kepada anak-anak hak pengasuhan orang tua dan kebutuhan utama mereka yaitu keluarga dan rumah yang dipenuhi dengan kasih sayang. Pengurus villages mendapatkan mandat dari yayasan SOS untuk dapat secara mandiri dalam membiayai operasional village-nya. Hal ini dikarenakan adanya instruksi dari yayasan SOS pusat bahwa mulai tahun 2020 terjadi pengurangan donasi, selain itu juga agar village dapat menjadi mandiri. Village Semarang mempunyai beberapa potensi untuk mendapatkan dana secara mandiri melalui pemberdayaan aset-asetnya. Pengurus village di Semarang masih mempunyai keraguan untuk menggunakan aset-nya secara komersial. Keraguan pada individu pengurus village ini dapat menghambat kemandirian dalam memperoleh dana. Namun demikian, di satu sisi pengurus village di Semarang menyadari pentingnya pengelolaan aset untuk menuju kemandirian dana. Kegiatan pengabdian kepada masyarakat (PkM) pada village Semarang berfokus pada lokakarya penyusunan business plan dengan model bisnis canvas atas pemanfaatan aset. Business plan dibutuhkan untuk membantu pengurus dalam mengidentifikasikan studi kelayakan atas pemanfaatan aset secara komersial. Hal ini bertujuan untuk mengurangi keraguan pengurus akan adanya risiko atas pemanfaatan aset tersebut. Hasil PkM ini memberikan luaran berupa business plan dengan model bisnis canvas yang dapat dilaksanakan pada tahun 2020.
ANALISIS PENGARUH INSENTIF PAJAK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015) Rombe, Astriditta; Rahardjo, Hartono; Hartanto, Susanna
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2541

Abstract

This study aims to prove empirically the disclosure of operating segments to investment risk. The object of research us-ing population of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2015. The sampling technique used purposive sampling technique based on predetermined criteria. The test results showed that tax incentive is positive the tax incentive the avoidance, with significant use of GAAP ETR but not significant using Current ETR. Debt to equity ratio is signif-icant the tax avoidance, while return on assets and firm size (size) does not affect the tax avoindance if using proxy GAAP ETR. The test results when viewed using proxy Current ETR find that the return on asset significant to tax evasion, while the debt to equity ratio and firm size (size) has no effect on tax avoidance.
PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN Chandra, Jessica Cecilia; Rahardjo, Hartono; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2577

Abstract

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.
ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008 Yustina, Yustina; Rahardjo, Hartono; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2614

Abstract

A change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings. Therefore, this study aimed to analyze whether the company's conduct earn-ings management in response to changes in corporate income tax rates. In addition, this study also analyze factors that affecting earnings management by companies. Variable’s research that used in this study are discretionary accrual (DA), net of deferred tax liabilities (NDTL), debt level (DEBT), firm size (SIZE), and managerial ownership (MGTOWN). The research design is quan-titative. The object of research is a manufacturing company listed on the Indonesia Stock Exchange with the study period of one year before and two years after the change of income tax rate that is year 2008-2010. Source data obtained from financial state-ments published by the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Techniques of data analysis was performed with two sample t-test and multiple linear regression analysis. The test results showed that the company does not un-dertake earnings management in response to changes income tax rate for obtain the tax savings. The test results also show that earnings management is done by the company is affected by NDTL. NDTL significant positive impact to earnings management while DEBT, SIZE, and MGTOWN no significant effect to earnings management.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PERSEPSI TENTANG SANKSI PA-JAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WPOP DI MASPION SQUARE SURABAYA) Michael, Michael; Rahardjo, Hartono; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2615

Abstract

Tax is source of funding in the country, which are crucial in Indonesia. Tax System in Indonesia using the self-assessment system requires taxpayers to calculate, pay, and report himself to the KPP. This system requires taxpayers independence that can affect the level of tax compliance. There are several factors that affect tax compliance, ie the understanding of tax laws, taxpayer awareness and perception of tax penalties. These variables are used as in previous studies tended to correspond to individual tax-payers. Therefore, this study examined the influence of understanding tax laws, taxpayer awareness and perceptions of sanctions levied on individual tax compliance. This study used a questionnaire as tool of collecting data. Object of this study is a taxpayer conducting trading business in Maspion Square Surabaya. A total of 66 questionnaires that have been distributed, and only 54 questionnaires that can be pro-cessed and carried out the research. The results of this study are jointly variable understanding of tax laws, taxpayer awareness and perceptions of sanctions taxes affect individual tax compliance, but based on the T-test statistic that understanding the tax laws resulting positive effect on tax compliance of taxpayers and consciousness person and perceptions of tax penalties is not a positive influence on individual tax compliance.
Co-Authors Agnes Utari Widyaningdyah Bernadetta Diana Nugraheni Chandra, Jessica Cecilia Hartanto, Susanna IRENE NATALIA Michael Michael Rombe, Astriditta Ronny Irawan S. Patricia Febrina Dwijayanti Sofian, Sofian Yustina Yustina