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All Journal E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
SUPARMUN, HARYO
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH TRANSFER PRICING, LEVERAGE, PROFITABILITY DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Wijaya, Frendyana Adi; Suparmun, Haryo
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2269

Abstract

Abstract: Tax avoidance is a legal act to reduce tax liabilities by exploiting loopholes in tax law. This research aims to determine the influence of transfer pricing, leverage, profitability, company size, capital intensity, independent commissioners, and audit committees on tax avoidance.This research uses 51 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period. In this research, a purposive sampling method was used and the data analysis method used was multiple regression analysis.The results of this research show that transfer pricing, leverage, company size, capital intensity, independent commissioners, and audit committees do not affect tax avoidance. Profitability shows that the results have a negative effect on tax avoidance. High profitability tends to make companies carry out tax avoidance because the greater the value of a company's ROA, the more management will tend to carry out tax avoidance because management will feel that the tax burden paid by the company is too large even though the company's profits are increasing.
DETERMINAN YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Sony, Peter; Suparmun, Haryo
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2281

Abstract

Abstract: Firm value dictates the value of stock price that a company owns thereby, firm value is a crucial thing. The objective of this research is to obtain an empirical evidence about determinant of firm value in non-financial firms that listed in Indonesia stock exchange. The variabel that used in this research are return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure, and sales growth. The 282 data from 2019–2021 are obtained throught purposive sampling method. Data is analyzed by using multiple regression method. The results show that return on asset, dividend payout ratio and debt to asset ratio have influence on firm value, while current ratio, firm size, ownership structure, and sales growth do not have significant influence toward firm value. Keyword: Firm Value, Return on Asset, Current Ratio, Firm Size, Dividend Payout Ratio, Sales Growth Abstrak: Nilai perusahaan mencerminkan nilai dari harga saham yang dimiliki oleh sebuah perusahaan, oleh demikian nilai perusahaan merupakan hal yang penting. Tujuan dari adanya penelitian ini adalah untuk memperoleh bukti empiris tentang determinan atas nilai perusahaan yang terdapat pada perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang digunakan pada penelitian ini yaitu return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure dan sales growth. 282 data dari tahun 2019-2021 diperoleh melalui metode purposive sampling. Data dianalisis menggunakan metode regresi berganda. Hasil menunjukkan bahwa return on asset, dividend payout ratio, dan debt to asset ratio memiliki pengaruh terhadap nilai perusahaan sedangkan current ratio, firm size, ownership structure dan sales growth tidak berpengaruh terhadap nilai perusahaan.
Pelatihan Kepemimpinan di Lingkungan Organisasi OSIS SMK Tarakanita Ponziani, Regi Muzio; Putri, Ade Hanifa; Nellyana; Hidayat, Muwafick; Suparmun, Haryo; Soegijanto, Cleophila M.G.T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5zqav868

Abstract

The community service program aims to explain and train the candidates of OSIS members including the chairs, the concept of leadership and GRIT. The program was implemented on January 20, 2025 at SMK Tarakanita Jakarta. The speakers and trainers involved two lecturers from STIE Trisakti (Sekolah Tinggi Ilmu Ekonomi Trisakti) and two senior students. The participants were 37 students intended to be the members of OSIS. The program was divided into lecturing and interactive sessions. The lecturing session was presented by the lecturers explaining the concept of leadership, GRIT, and the qualities of good leaders. During the lecturing session, the speakers also convey some questions to the students to confirm the comprehension of the participants. Subsequent to the lecturing session, two senior university students held the interactive sessions. In this session, the speakers shortly talked about personality and personality test such as MBTI. Participants were again asked some questions and answers some quizzes. The students were then given prizes for the best answers. Future community service program could further the leadership issues by conducting role play methodology.
Co-Authors HIDAYAT, MUWAFICK Nellyana Putri, Ade Hanifa Regi Muzio Ponziani Soegijanto, Cleophila M.G.T. Sony, Peter Wijaya, Frendyana Adi