Article Per Year (5 Year)
p-Index From 2020 - 2025
1.953
P-Index
This Author published in this journals
All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Nusa Akuntansi JURDIASRA Journal of Management, Accounting, and Administration Jurnal Akuntansi
Barli, Harry
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Sosialisasi Pelaporan SPT Tahunan Bagi Umat Gereja St. Barnabas Paroki Pamulang - Tangerang Selatan Doaly, Thom Deutmar Londo; Nadi, Luh; Barli, Harry
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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

Abstract

Pengabdian Kepada Masyarakat mengenai pentingnya pelaporan SPT Tahunan, diadakan bagi umat Gereja St.Barnabas Paroki Pamulang, Tangerang Selatan. Bertepatan dengan mendekati berakhirnya masa Pelaporan SPT Tahunan bagi Wajib Pajak Orang Pribadi, maka di rasa perlu untuk memberikan pengarahan bagi umat Gereja St.Barnabas Paroki Pamulang, Tangerang Selatan. Pengabdian Kepada Masyarakat ini bertujuan untuk membantu dan memberikan arahan dan masukan bagi umat Gereja St. Barnabas Paroki Pamulang dalam menyelesaikan permasalahan yang dihadapi atas aktifitas pelaporan SPT Tahunan Orang Pribadinya. Sehingga umat Gereja St. Barnabas Paroki Pamulang dapat menyelesaikan pelaporan SPT Tahunannya dan dapat terhindar dari sanksi atau pun denda yang dapat timbul di kemudian hari. Pengabdian Kepada Masyarakat ini dilakukan dengan menggunakan motode ceramah, tutorial, diskusi dan evaluasi. Pengabdian Kepada Masyarakat ini diikuti oleh 55 umat Gereja. Umat Gereja diberikan pemahaman pentingnya melaporkan SPT Tahunan-nya, proses Pelaporan SPT Tahunan bagi Wajib Pajak Orang Pribadi dan umat bebas mengajukan pertanyaan seluas-luasnya kepada pemateri.  Setelah diadakannya Pengabdian Kepada Masyarakat ini, umat Gereja St.Barnabas Paroki Pamulang, Tangerang Selatan, menjadi lebih paham mengenai pelaporan SPT Tahunan Wajib Pajak Orang Pribadi.  Kata Kunci: SPT Tahunan; Pajak; Orang Pribadi Community Service regarding the importance of Annual SPT Reporting held for the congregation of St. Barnabas Church, Pamulang, South Tangerang. Coinciding with the end of the Annual SPT Reporting period for Individual Taxpayers, it is felt necessary to provide guidance to the congregation of St. Barnabas Church, Pamulang, South Tangerang. This Community Service aims to help and provide direction and input for the people of St. Barnabas Pamulang in resolving the problems faced by their Individual Annual SPT Reporting activities. So that the people of St. Barnabas Pamulang Parish can complete their Annual SPT Reporting and avoid sanctions or fines that may arise in the future. This community service is carried out using lecture, tutorial, discussion and evaluation methods. This Community Service was attended by 55 Church members. Church people are given an understanding of the importance of reporting their Annual SPT, the Annual SPT Reporting process for Individual Taxpayers and people are free to ask the presenters as many questions as possible.  After holding this Community Service, the congregation of St. Barnabas Church, Pamulang, South Tangerang, became more aware of the reporting of Annual Individual Tax Returns. Keywords: Annual SPT; Tax; Individual Taxpayers
Pengaruh Kebijakan Utang, Capital Intensity dan Ukuran Perusahaan terhadap Agresivitas Pajak Safitri, Diah Ayu; Barli, Harry
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.37659

Abstract

Abstract This study aims to determine the effect of Debt Policy, Capital Intensity and Firm Size on Tax Aggressiveness. The type of research used is quantitative research. The data source used is secondary data on the financial statements of manufacturing companies taken from IDX. The population used in this study are non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. Based on the results of tests conducted debt policy, capital intensity and firm size simultaneously have an effect on tax aggressiveness. Debt policy has no effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness and firm size has a negative effect on tax aggressiveness. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Kebijakan Hutang, Intensitas Modal dan Ukuran Perusahaan terhadap Agresivitas Pajak. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder laporan keuangan perusahaan manufaktur yang diambil dari BEI. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur konsumen non-siklikal yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Berdasarkan hasil pengujian yang dilakukan terhadap kebijakan hutang, intensitas modal dan ukuran perusahaan secara simultan berpengaruh terhadap agresivitas pajak. Kebijakan hutang tidak berpengaruh terhadap agresivitas pajak, intensitas modal tidak berpengaruh terhadap agresivitas pajak dan ukuran perusahaan berpengaruh negatif terhadap agresivitas pajak
Pengaruh Tax Evasion, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Penghasilan Badan yang Dimediasi oleh Kepatuhan Wajib Pajak Badan Putri, Ni Luh Putu Widya Rahayu; Barli, Harry
Journal of Management, Accounting, and Administration Vol. 1 No. 1 (2024): Journal of Management, Accounting and Administration
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v1i1.87

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Evasion, pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak penghasilan badan. Penelitian ini juga merupakan pajak yang dilakukan oleh perusahaan dengan cara melanggar peraturan perpajakan seperti memberi data-data yang tidak sesuai dengan kegiatan usaha yang dilakukan atau menyembunyikan data valid laporan keuangan untuk dilaporkan ke pihak kantor pajak yang mengakibatkan penerimaan negara melalui pajak berkurang. Penelitian ini juga bertujuan untuk mengetahui dan menguji apakah Tax Evasion, pemeriksaan pajak, penagihan pajak, kepatuhan wajib pajak badan, kepatuhan wajib pajak badan memediasi Tax Evasion, memediasi pemeriksaan pajak, memediasi penagihan pajak berpengaruh terhadap penerimaan pajak penghasilan badan.
Sales Growth, Profitability, Inventory Intensity and Capital Structure on Tax Aggressiveness in Energy Sector in Indonesia Irawati, Wiwit; Kurniasih, Lisna; Barli, Harry
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.5790

Abstract

This study examines the effect of Sales Growth, Profitability, Inventory Intensity, and Capital Structure on Tax Aggressiveness. The results indicate that, simultaneously, Sales Growth, Profitability, Inventory Intensity, and Capital Structure have a significant impact on Tax Aggressiveness. However, when analyzed individually, Sales Growth, Profitability, and Inventory Intensity do not significantly affect Tax Aggressiveness. In contrast, Capital Structure has a positive and significant effect on Tax Aggressiveness. The population for this study consists of 74 companies, with a sample size of 105 data points from 21 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, using a purposive sampling technique. The data analysis was conducted using descriptive statistics and panel data regression analysis through the EViews application.
Pengaruh Penerapan Sistem E-Filling, Tingkat Pemahaman Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Natalia, Neli Rosa; Barli, Harry
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 1 (2025): Prediksi dan Pemanfaatan Big Data Dalam Manajemen Cyber Digital Dunia Peradaban
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpjmb.v4i1.348

Abstract

This research aims to test whether there is an influence of the implementation of the e-filling system, the level of understanding of taxation and tax sanctions on individual taxpayer compliance. The population in this study were employees who worked at PT Sumber Alfariya Trijaya Branch Parung in the Pesanggrahan District area. The number of samples in this study was 55 respondents. The sampling technique uses the convenience sampling method. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses validity tests, reliability tests, then classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests and multiple linear regression tests. Hypothesis testing uses the coefficient of determination test, F test with SPSS version 27. The results of this research provide empirical evidence that partially the variables of implementing the e-filling system and the level of understanding of taxation have a significant effect on individual taxpayer compliance, and the tax sanctions variable has no effect on individual taxpayer compliance. Simultaneously, the variables implementing the e-filling system, the level of understanding of taxation and tax sanctions have a significant effect on individual taxpayer compliance
PENGARUH LITERASI PERPAJAKAN, MACHIAVELLIANISME DAN RASIONALITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA SERPONG) Liani, Tara Pramudita; Barli, Harry
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.181

Abstract

This study aims to analyze the influence of tax literacy, Machiavellianism, and taxpayer rationality on taxpayer compliance. This is a quantitative research with primary data sources. The population in this study is individual taxpayers registered at KPP Pratama Serpong. The sampling method used in this study is simple random sampling, applying the slovin formula, resulting in a final sample of 100 respondents. Data analysis techniques include multiple regression analysis with the assistance of Microsoft excel and SPSS version 20. The results of the study indicate the simultaneously, the variables of tax literacy, Machiavellianism, and taxpayer rationality affect taxpayer compliance. Partially, the results show that the variable of tax literacy affects taxpayer compliance. Meanwhile, the variable of Machiavellianism does not affect taxpayer compliance. And the variable of taxpayer rationality also does not affect taxpayer compliance.
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
Pengenalan Aspek Perpajakan Yayasan Setyawati, Wiwit; Aprilia, Erika Astriani; Barli, Harry
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i1.38486

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk menyiapkan pengurus Yayasan Raudlatul Makfufin Tangsel untuk bisa secara mandiri menyusun dan memenuhi kewajiban perpajakannya sesuai dengan ketentuan perpajakan yang berlaku di Indonesia. Berdasarkan hasil observasi pengurus yayasan beserta bagian keuangan belum memiliki pengetahuan yang cukup seputar ketentuan perpajakan yayasan. Target dari pengabdian ini adalah seluruh pengurus dan bagian keuangan memahami hak dan kewajiban pajaknya. Hasil dari Pengabdian Kepada Masyarakat ini terbukti bahwa Yayasan Raudlatul Makfufin telah melaksanakan kewajiban perpajakannya dan terus berupaya untuk meningkatkan pengetahuan pajak dalam rangka tertib administrasi perpajakan.
The Impact of Political Connections, Transfer Pricing, and Corporate Governance on Tax Avoidance Al Falah, Faiq Taj; Barli, Harry; Irawati, Wiwit
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.43113

Abstract

This study aims to analyse the influence of political connections, transfer pricing, and corporate governance, represented by managerial ownership, institutional ownership, and an independent board of commissioners, on tax avoidance. The population of this study consists of coal sector mining companies listed on the Indonesia Stock Exchange between 2018 and 2022. This study applied a quantitative method with a purposive sampling technique, involving a population of 41 companies, and produced 8 company samples. The results of this study show that political connections affect tax avoidance, while transfer pricing, managerial ownership, institutional ownership, and an independent board of commissioners have no partial effect on tax avoidance. Simultaneously, all independent variables affect tax avoidance
Debt Policy, Tax Planning, and Tax Risk on Financial Performance : Evidence from Indonesian Healthcare Sectors Irawati, Wiwit; Barli, Harry; Wulandari, Rosita; Sugiyarti, Listya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This study aims to determine the effect of debt policy, tax planning, and tax risk on financial performance in Indonesian healthcare sector. The subject of the research was the companies in the healthcare sector listed on the IDX in 2019-2022. The sample companies are selected with purposive sampling techniques to support the research findings. The data analysis technique was supported by Eviews software using multiple linier regression. The study resulted in the debt policy and tax planning variables partially affect financial performance, while tax risk has no effect on financial performance. The study uses secondary data. If supplemented with in-depth interviews with competent sources, more in-depth analysis is likely. The results showed that in the healthcare sector with tax incentives provided by the government, financial performance was not affected, it is recommended that the government, in this case the Director General of Taxes, be more selective in providing incentives and more disciplined in its supervision. This study draws on updated and recent secondary data so that it can serve as an illustration for the basis of government tax policy making in related sectors. This research also examines the effect of tax risk on financial performance which has not been studied much before.
Co-Authors Al Falah, Faiq Taj Aprilia, Erika Astriani Doaly, Thom Deutmar Londo Irawati, Wiwit Kurniasih, Lisna Liani, Tara Pramudita Nadi, Luh Natalia, Neli Rosa Putri, Ni Luh Putu Widya Rahayu Raphael, Alexander Safitri, Diah Ayu Setyawati, Wiwit Sugiyarti, Listya Tri Utami Wulandari, Rosita