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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis Jurnal Nusa Akuntansi
sahara, Lia Ira
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengelolaan Pemanfaatan Nanas yang Ramah Lingkungan dengan Sistem Pengujian Pengendalian Kas Ramdani, Chaeru Syahru; Nurhasan, Yunus; Sahara, Lia Ira; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1445

Abstract

The lack of access to practical knowledge about environmentally sustainable resource utilization and basic financial management among underprivileged students highlights the need for educational outreach programs. In response, a community service activity was carried out at the Pondok Miri Orphanage Foundation in South Tangerang, targeting 50 students as participants. This initiative, organized by 10 lecturers from Pamulang University, aimed to improve the students’ understanding of eco-friendly pineapple processing and introduce them to a simple cash control testing system. The program was structured into three main stages: preparation, implementation, and reporting. The methods applied included interactive lectures, group discussions, and hands-on practice sessions. Through this approach, participants were trained to process pineapples into environmentally sustainable products while learning to track basic financial transactions related to production. The results showed increased participant engagement, improved knowledge, and practical skills in both sustainable processing and cash management. Feedback from the participants and the foundation was overwhelmingly positive, indicating the relevance and impact of the training. This community service not only delivered essential life skills but also contributed to the empowerment and self-reliance of orphaned and underprivileged youth.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Fauziah, Deva; Sahara, Lia Ira
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.235

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and company size on tax avoidance. The type of research used in this study is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study consists of non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample selection technique used is purposive sampling, resulting in 31 companies over five years, with a total sample size of 155 data points. The results of this study show that independent commissioners, audit committees, and company size simultaneously influence tax avoidance. However, independent commissioners and audit committees have no significant effect on tax avoidance, while company size significantly influences tax avoidance.
Pengaruh Thin Capitalization dan Sales Growth terhadap Tax Avoidance Rahmahwati, Fitri; Sahara, Lia Ira
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1227

Abstract

This study investigates the impact of thin capitalization and sales growth on corporate tax avoidance, an issue that poses a significant challenge for tax authorities in enhancing state revenue. The research focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using purposive sampling, 32 firms were selected, resulting in 160 firm-year observations. A quantitative approach was applied, employing panel data regression analysis through EViews 13 software to test the hypotheses. The results reveal that thin capitalization has a significant negative effect on tax avoidance, suggesting that companies with higher debt-to-equity ratios are less likely to engage in aggressive tax strategies. Conversely, sales growth shows a significant positive effect on tax avoidance, indicating that firms with growing revenue are more inclined to reduce tax burdens through legal means. Furthermore, the findings confirm that both variables jointly influence tax avoidance behavior. These results highlight the importance of internal financial strategies in shaping corporate tax compliance and provide valuable input for policymakers to strengthen regulations aimed at limiting tax avoidance practices.
Co-Authors Fauziah, Deva Nurhasan, Yunus Rahmahwati, Fitri Ramdani, Chaeru Syahru SEPTANTA, RANANDA