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PENGARUH INTELLECTUAL CAPITAL PADA PEMBERDAYAAN EKONOMI KREATIF DENGAN DIMODERASI PROGRAM PENDAMPINGAN Irawati, Wiwit; Sugiyanto, Sugiyanto; Nadi, Luh
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2856

This study aims to prove the influence of Intellectual Capital which is moderated by the Mentoring Program on Creative Economy Empowerment. With the location of the research at the South Tangerang UMKM, this research is motivated by the thought of the importance of the assistance program in the process of empowering the UMKM to be able to lift the people's economy, so that the independence of the UMKM can be achieved in the future. The research method uses Moderated Regression Analysis with data obtained from the questionnaire recapitulation. The results of the study prove that Intellectual Capital has no effect on Creative Economy Empowerment in South Tangerang City with a significance value of 0.581 and the same results are obtained for mentoring programs that also do not directly influence the Creative Economy Empowerment (sig. 0.671). However, Intellectual Capital influences the Empowerment of Creative Economy by strengthening the Mentoring Program with the value of sig. 0.00.Keywords: Intellectual Capital, Mentoring Program, Empowerment of Creative Economy.

ANALISIS PENGARUH KEBIJAKAN LOAN TO VALUE, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN SUKU BUNGA KREDIT TERHADAP SUPPLY KREDIT KEPEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA. Wenten, I Ketut; Nadi, Luh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27973

The purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004â€“2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence on the dependent variable of KPR Supply, while the LDR variable has no and insignificant effect on the dependent variable (KPR Supply) with a probability level of less than 5%. Furthermore, the results of the F test or the simultaneously of Â the LTV, NPL, LDR and SBK variables have a significant effect on KPR supply.

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

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 Kesadaran Wajib Pajak, Sanksi Pajak, Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak : ( Studi Kasus Pada Orang Pribadi Di KPP Pratama Depok Sawangan ) Putri, Dema Okta; Nadi, Luh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2114

This research aims to provide empirical evidence that tax payer awareness, tax sanctions, and level of education affect taxpayer compliance among individuals at KPP Pratama Depok Sawangan. In this research, 2 variables are used, namely independent and dependent, where taxpayer compliance is the dependent variable while taxpayer awareness, tax sanctions and level of education are the independent variables. The simple random sampling method is the determination of the sample carried out in this research, where 100 respondent data was obtained as a result of distributing questionnaires. The data used is descriptive quantitative. Data analysis uses descriptive statistical testing, and hypothesis testing uses SPSS software. In this research, it was concluded that tax sanctions, taxpayer awareness, and education level were simultaneously able to influence taxpayer compliance. Furthermore, the taxpayer awareness variable is able to influence taxpayer compliance. The tax sanctions variable is unable to influence taxpayer compliance. The education level variable is unable to influence taxpayer compliance.

BIMBINGAN PERPAJAKAN DASAR BAGI PENGELOLA DAN ANGGOTA PERKUMPULAN BANK SAMPAH PERBAS TANGERANG SELATAN Doaly, Thom Deutmar Londo; Nadi, Luh; Herlambang, Herlambang
Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1167

Pengabdian kepada masyarakat ini dilaksanakan di Perkumpulan Bank Sampah (PERBAS) Tangerang Selatan, dan bekerja sama dengan pengelola dan anggota dari beberapa wilayah Tangerang Selatan. Dalam kegiatan ini, tim dosen bekerjasama dengan Perkumpulan bank sampah sewilayah Tangerang Selatan untuk menggerakkan para anggota dan petugas, mensosialisasikan dan memberikan bimbingan mengenai Perpajakan Dasar kepada para pengelola dan anggota. Tujuan dari PKM ini adalah untuk membantu pengelola dan anggota memberikan pemahaman mengenal perpajakan guna mempersiapkan diri dalam memasuki tahap digitalisasi dalam bidang perpajakan. Permasalahan yang dapat ditimbulkan oleh sampah mengakibatkan banjir dan sumber penyakit hal ini dikarenakan sampah yang menumpuk tentu hal ini diperlukan kiat-kiat untuk mengolah sampah agar tidak membahayakan lingkungan dan bahkan memiliki nilai ekonomis yang memberikan manfaat bagi masyarakat kecil. Selain pengelolaan sampah diperlukan juga kemampuan pengelolaan adminstratif dalam hal keuangan terutama perpajakan. Berdasarkan hasil survey dan dari hasil pretes dan postes masih banyak para anggota dan pengelola dalam melakukan pencatatan, belum memahami akan pajak sehingga mereka tidak mengetahui tata cara dalam pembayaran pajak. Rendahnya kesadaran dan partisipasi masyarakat dalam pengelolaan dan membayar retribusi. Kegiatan pelatihan pajak bagi pengelola dan anggota perkumpulan bank sampah (Perbas) ini dimaksudkan agar mempermudah pemahaman mengenai perpajakan dasar, dimana ketika sampah yang ditabung menghasilkan pundi-pundi bisa saja tabungan diperlukan untuk membayar pajak PBB, pembayaran sampah bulanan di RT/RW setempat sehingga membantu perekonomian masyarakat setempat. Hasil sampah yang berbentuk rupiah ini bisa juga dipergunakan untuk aktivitas lainnya misalnya saja melakukan usaha kecilkecilan yang lamakelaam bisa menjadi besar, untuk itu sangat perlu dipersiapkan pengetahuan pembukuan melakukan pencatatan usaha mereka secara sederhana dan tidak kalah penting pemahaman akan pengetahuan pajak sebagai bekal untuk mempersiapkan diri dalam digitalisasi. Semua peserta antusias semangat mengikuti acara hingga selesai dan merasakan manfaat pelatihan pajak.

Pengaruh Kompensasi Manajemen dan Biaya Hutang terhadap Penghindaran Pajak Irawati, Wiwit; Nadi, Luh; Raphael, Alexander
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.34899

Abstract This study aims to examine the effect of managerial compensation and cost of debt on tax avoidance, mediated by asset growth. The data used are secondary data from the Indonesia Stock Exchange. This research is motivated by the importance of government revenue from the tax sector as the largest source of revenue. The research population consists of companies in the property and real estate sector, with sampling using the purposive sampling method. The data analysis uses an intermediate test consisting of a regression model fit test, a classical assumption test and a regression test. The regression test is used to see the effect of each variable on the independent variable, which shows that neither management compensation nor cost of debt has an effect on tax avoidance. The same results were obtained from the results of the path test, which showed that asset growth does not mediate the effect of management compensation on tax avoidance, and the cost of debt variable, which showed that asset growth does not mediate the effect of cost of debt on tax avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompensasi manajerial dan biaya hutang terhadap penghindaran pajak yang dimediasi oleh pertumbuhan aset. Data yang digunakan adalah data sekunder dari Bursa Efek Indonesia. Penelitian ini dilatarbelakangi oleh pentingnya penerimaan negara dari sektor pajak sebagai sumber penerimaan terbesar. Populasi penelitian terdiri dari perusahaan-perusahaan sektor properti dan real estate, dengan pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan uji antara yang terdiri dari uji kesesuaian model regresi, uji asumsi klasik, dan uji regresi. Uji regresi digunakan untuk melihat pengaruh masing-masing variabel terhadap variabel independen menunjukkan bahwa baik kompensasi manajemen maupun biaya utang tidak berpengaruh terhadap penghindaran pajak. Hasil yang sama juga diperoleh dari hasil uji jalur yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh kompensasi manajemen terhadap penghindaran pajak, dan variabel biaya utang yang menunjukkan bahwa pertumbuhan aset tidak memediasi pengaruh biaya perusahaan. utang atas penghindaran pajak.

PENGARUH UKURAN PERUSAHAAN, ENVIRONMENTAL SOCIAL GOVERNANCE, DAN LEVERAGE TERHADAP TAX AVOIDANCE Rahmawati, Sitti; Nadi, Luh
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 6 No 02 (2025): Vol. 06 No. 02 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v6i02.305

Taxes are contributions that must be paid by individuals or entities to the government, which are used as a source of state income to support the community's economy. Indonesia, with its large population and wealth of resources, is the center of world trade. Taxes function as a source of state income to meet public needs and finance the state budget (APBN). Taxes not only function as a source of income, but also have an important role in the redistribution of wealth and economic regulation, which aims to create overall welfare for society. This research aims to find out and empirically prove the influence of company size, environmental social governance and leverage on tax avoidance. The independent variables in this research are company size, environmental social governance, and leverage, while the dependent variable is tax avoidance. Determining the sample in this study used a purposive sampling method, based on this method, 7 companies were obtained with research for 5 years, so that 35 samples of observation data were obtained. The data used in this research is secondary data using several annual financial reports on Kompas 100 indexed companies listed on the Indonesia Stock Exchange for 2019-2023. The data analysis used is multiple linear regression analysis with processing and using Eviews 12SV software. The results of this research show that partially company size has an effect on Tax Avoidance, Environmental Social Governance has no effect on Tax Avoidance and Leverage has an effect on Tax Avoidance. Simultaneously, company size, environmental social governance and leverage together influence tax avoidance

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak : ( Studi Kasus Pada Orang Pribadi Di KPP Pratama Depok Sawangan ) Putri, Dema Okta; Nadi, Luh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2114

This research aims to provide empirical evidence that tax payer awareness, tax sanctions, and level of education affect taxpayer compliance among individuals at KPP Pratama Depok Sawangan. In this research, 2 variables are used, namely independent and dependent, where taxpayer compliance is the dependent variable while taxpayer awareness, tax sanctions and level of education are the independent variables. The simple random sampling method is the determination of the sample carried out in this research, where 100 respondent data was obtained as a result of distributing questionnaires. The data used is descriptive quantitative. Data analysis uses descriptive statistical testing, and hypothesis testing uses SPSS software. In this research, it was concluded that tax sanctions, taxpayer awareness, and education level were simultaneously able to influence taxpayer compliance. Furthermore, the taxpayer awareness variable is able to influence taxpayer compliance. The tax sanctions variable is unable to influence taxpayer compliance. The education level variable is unable to influence taxpayer compliance.

Analisa Pengaruh Kebijakan Deviden, Struktur Asset Terhadap Struktur Modal Dengan Pertumbuhan Asset Sebagai Variabel Moderasi Nadi, Luh; Doaly, Thom Deutmar Londo; Herlambang, Herlambang
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9949

Dengan menggunakan perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022, penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan struktur aset terhadap struktur modal, dengan pertumbuhan aset sebagai variabel moderasi. Data sekunder digunakan. Dari total populasi yang berjumlah 83 perusahaan, dipilih 21 perusahaan sebagai sampel. Selama studi lima tahun, 105 titik data dikumpulkan. Untuk melakukan pengujian, digunakan analisis regresi yang dimoderasi (MRA).

Pengaruh Pengetahuan Perpajakan, Self Assessment System dan Sanksi Pajak terhadap Kepatuhan Membayar Pajak Ulfa, Ulia; Nadi, Luh; Efriyanti, Efriyanti
Jurnal Ekonomi Efektif Vol. 6 No. 3 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i3.41690

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh yang signifikan antara Pengetahuan perpajakan, self assessment system dan sanksi pajak terhadap kepatuhan membayar pajak di KPP Serpong. Populasi dalam penelitian ini adalah metode penelitian kuantitatif, data yang diambil adalah data primer yang berjumlah 425.557 dan jumlah sampel 90 orang pada Wajib Pajak pada KPP Serpong dengan rumus Slovin tingkat kesalahan sebesar 10%. Teknik pengumpulan data menggunakan kuesioner serta dokumentasi kemudian data diolah menggunakan program SPSS 25. Hasil uji pengetahuan perpajakan berpengaruh positif secara parsial terhadap kepatuhan membayar pajak, diperoleh signifikansi sebesar 0.000. self assessment system berpengaruh positif secara parsial terhadap kepatuhan membayar pajak, diperoleh signifikansi sebesar 0.001. Sanksi pajak berpengaruh positif secara parsial terhadap kepatuhan membayar, diperoleh signifikansi sebesar 0.000.

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