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All Journal Literatus Journal of Community Service and Empowerment JUDICIOUS: Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Riwayat: Educational Journal of History and Humanities
Sitanggang, Tikkos
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Jakarta Sitanggang, Tikkos; Hikmawati, Hikmawati
JUDICIOUS Vol 5 No 1 (2024): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v5i1.1567

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM). Populasi dalam penelitian ini adalah UMKM Jakarta. Sampel dalam penelitian ini adalah wajib pajak Usaha Mikro, Kecil dan Menengah UMKM yang terdaftar di Dinas Koperasi dan JakPreneur. Teknik pengambilan sampel menggunakan metode probability sampling yang dihitung dengan metode slovin yang memperoleh 100 responden. Responden dalam penelitian ini adalah wajib pajak UMKM yang terdaftar di Dinas Koperasi dan Jakpreneur Jakarta. Penelitian ini menggunakan data primer yang diperoleh melalui kuesíoner dan diolah dengan bantuan aplikasi SEM PLS. Hasil penelitan menunjukkan bahwa pengetahuan pajak dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak. Nilai adjusted R-squared sebesar 29,7% menunjukkan bahwa variasi dari variabel kepatuhan pajak sebesar 29,7% dijelaskan oleh variabel pengetahuan pajak, kesadaran wajib pajak dan sanksi perpajakan, sedangkan sisanya sebesar 70,3% dijelaskan oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Penghindaran Pajak Pada Perusahaan Properti dan Real Estat Faktor-faktor yang Mempengaruhinya Sitanggang, Tikkos
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.771

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh profitabilitas, ukuran perusahaan dan komite audit terhadap penghindaran pajak pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan sampel. Sampel penelitian adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2017-2021. Berdasarkan purposive sampling, didapatkan 11 perusahaan yang memenuhi kriteria-kriteria sebagai sampel dalam penelitian. Penelitian ini menggunakan metode kuantitatif. Pengujian yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan bantuan software Eviews 9.0. Hasil penelitian menunjukkan bahwa komite audit berpengaruh negatif terhadap penghindaran pajak, sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Menurut hasil penelitian ini, elemen komite audit berperan dalam menekan terjadinya penghindaran pajak pada perusahaan.
Digital Education for Students of LBBP D’King Study, Kramat Jati, East Jakarta Kurniawan, Lydia; Handari, Henni; Sitanggang, Tikkos; Hidayat, Malik; Yulius, Yopie; Syahdina, Aang; Mahardini, Swesti
Journal of Community Service and Empowerment Vol. 5 No. 3 (2024): December
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i3.35708

Abstract

This community service activity was carried out in collaboration with lecturers from STIE YAI, students, and teaching staff at LBBP (Lembaga Bimbingan Belajar Pelajar) D’King Study in Kramat Jati, East Jakarta. The implementation methods included lectures, discussions, Q&A sessions, and training on the use of digital technology in learning activities as an effort to transform education and realize "Merdeka Belajar" (Freedom to Learn). The use of technology is expected to enhance the quality of learning. There are three outcomes from the discussion held during the digital education outreach activities. First, a Unified Understanding of Educational Digitalization: The participants, especially the educators at LBBP D’King Study, gained a shared understanding of strengthening educational digitalization. They are now capable of creating learning materials with the help of digital technology, making the content more engaging, communicative, and easier for students to comprehend. This, in turn, boosts the students' motivation to learn. Second, the Successful Execution of Activities: The community service activities focused on strengthening educational digitalization were well-executed and aligned with the planned objectives. Third, Follow-Up Phases Planned: After the completion of this community service, subsequent steps will be taken to maintain consistency in contributing to the advancement of educational digitalization at LBBP D’King Study in Kramat Jati, East Jakarta. These efforts are part of an ongoing commitment to improve the quality of education through technology integration.
Tindak Pidana Pencucian Uang Melalui Perbankan di Indonesia Sitanggang, Tikkos; Zein, Subhan; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1987

Abstract

This thesis analyzes the crime of money laundering (TPPU) through banking in Indonesia, with a focus on the implementation of Law No. 8/2010 and the judge's consideration in Decision No. 208/PID.SUS/2018/PT.DKI. The background of this research includes the increase in money laundering crimes triggered by technological advances and globalization, which makes it easier for perpetrators to hide the origin of illegal funds. This research identifies various challenges in the implementation of the law, including the limited authority of relevant institutions, regulations in the banking sector, and constraints in inter-agency cooperation. In addition, this research also evaluates the judges' considerations in decisions relating to the defendant's role in money laundering crimes. The results show that although the law is in place, the effectiveness of law enforcement still needs to be improved through improved regulation and cross-sector cooperation. The follow of the money method in handling Money Laundering Crimes has significant benefits, especially in dismantling financial crime networks.
Audit Quality in The Consumer Goods Industry Sector Sitanggang, Tikkos; Fidiasari, Nasyifa; Sitanggang, Juan Moses V.
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50075

Abstract

This study aims to empirically test the effect of audit fees, audit tenure, audit rotation, and auditor reputation on audit quality in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 20192023 period. This study uses secondary data with quantitative methods and purposive sampling techniques, resulting in 63 companies that meet the sample criteria during the 5 years of the study, with a total of 315 observations. The results of this study indicate that audit fees, audit tenure, and auditor reputation have an effect on audit quality, while audit rotation does not affect audit quality.
Co-Authors Fidiasari, Nasyifa Handari, Henni Hidayat, Malik Hikmawati Hikmawati Kurniawan, Lydia Mahardini, Swesti Pratiwi, Wiwik Sitanggang, Juan Moses V. Sudarto Sudarto Syahdina, Aang Yulius, Yopie Zein, Subhan