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All Journal Literatus Journal of Community Service and Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JUDICIOUS: Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen, Akuntansi, Ekonomi Riwayat: Educational Journal of History and Humanities Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
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.
The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance Sitanggang, Tikkos; Karsam, Karsam; Solihin, Solihin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5680

Abstract

This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monitoring role. On the other hand, institutional ownership does not moderate the relationship between transfer pricing and tax avoidance. This study offers important implications for corporate management, regulators, and investors to consider the interaction between internal factors when addressing and managing tax avoidance behavior.
Integrasi Fraud Pentagon, COSO, dan Teknologi Audit untuk Pencegahan Fraud: Studi Kasus Wirecard dan Jiwasraya Ardiansyah, Ardiansyah; Fabanyo, Erol Y.A.; Widyasari, Indri; Sitanggang, Tikkos
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.2014

Abstract

Penelitian ini bertujuan mengintegrasikan model Fraud Pentagon dengan kerangka pengendalian internal COSO serta teknologi audit modern untuk memperkuat pencegahan fraud. Studi kasus komparatif dilakukan pada Wirecard (Jerman) dan Jiwasraya (Indonesia) menggunakan data sekunder dari laporan audit, dokumen regulator, dan literatur akademik. Analisis dilakukan melalui thematic coding yang memetakan lima elemen Fraud Pentagon (Pressure, Opportunity, Rationalization, Capability, Arrogance) ke titik lemah COSO (Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring). Temuan menunjukkan bahwa fraud dipicu oleh kombinasi tekanan dan kesempatan yang diperkuat oleh kapabilitas dan arogansi, sementara kegagalan kontrol berulang pada control environment, control activities, dan monitoring. Peran manajemen sebagai garis pertahanan utama dan auditor independen sebagai garis pertahanan kedua terbukti krusial, namun sering gagal ketika override kebijakan dan skeptisisme profesional lemah. Integrasi Continuous Auditing dan Explainable AI (XAI) direkomendasikan untuk pemantauan real-time dan transparansi deteksi anomali. Kesimpulan: sinergi Fraud Pentagon–COSO–ISA 240 yang didukung CA/XAI dapat mentransformasi pencegahan fraud dari pendekatan reaktif menjadi proaktif.
FACTORS THAT INFLUENCE COMPANY SUSTAINABILITY Pratiwi, Wiwik; Sitanggang, Tikkos; Putri, Azahra Pratiwi
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1296

Abstract

This study aims to examine the effect of Green Manufacturing, Green Advertising and Environmental performance as measured by PROPER ratings on Corporate Sustainability as measured by the spread of Sustainability Report as measured by the GRI standard. In this study using secondary data, the population in the study were 125 companies which were manufacturing companies and the sample in this study using purposive sampling method there were 50 samples of company data that met the sample criteria obtained using certain criteria in PROPER participating companies listed on the IDX for the 2019-2023 period. The statistical method used in this research is panel data regression analysis, using the Eviews 13 measuring tool. The results in this study indicate that green manufacturing has a positive and significant effect on corporate sustainability, and environmental performance have a positive and insignificant effect on corporate sustainability. Meanwhile, green advertising has a negative and insignificant effect on company sustainability. The difference is that previous researchers used the Green Accounting variable, while this study uses the Green Manufacturing variable on Corporate Sustainability and this study using a dummy variable proxy for companies that disclose environmentally friendly production systems. The three factors jointly influence corporate sustainability, indicating that a holistic approach that includes various green aspects is more effective in encouraging corporate sustainability. Therefore, managers need to adopt a holistic sustainability strategy, ensuring good integration between various green aspects to achieve better sustainability and increase consumer confidence.
Co-Authors ARDIANSYAH ARDIANSYAH Fabanyo, Erol Y.A. Fidiasari, Nasyifa Handari, Henni Hidayat, Malik Hikmawati Hikmawati Karsam Karsam Kurniawan, Lydia Mahardini, Swesti Pratiwi, Wiwik Putri, Azahra Pratiwi Sitanggang, Juan Moses V. Solihin Solihin Sudarto Sudarto Syahdina, Aang Widyasari, Indri Yulius, Yopie Zein, Subhan