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All Journal Jurnal Tekun Profita : Komunikasi Ilmiah dan Perpajakan IKRA-ITH ABDIMAS Jurnal Pengabdian Masyarakat (ABDIRA) Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat dan Riset Pendidikan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat
Debbie Yoshida
Universitas Mercu Buana
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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PELATIHAN PENGHITUNGAN LABA RUGI FISKAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN Yoshida, Debbie; Handayani, Yenny Dwi; Hariani, Swarmilah
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 9 (2024): BESIRU : Jurnal Pengabdian Masyarakat, September 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cj4ems67

Abstract

Kompetensi keahlian Akuntansi dan Keuangan Lembaga merupakan salah satu jurusan di SMK (Sekolah Menengah Kejuruan) yang mempersiapkan lulusannya mempunyai kompetensi dibidang akuntansi yang dapat bekerja dengan terampil dibidang akuntansi dan perpajakan. Dalam perhitungan laba rugi fiskal siswa harus banyak mengerjakan praktik rekonsiliasi fiskal agar dapat menghitung laba rugi fiskal dengan benar sebagai dasar dalam perhitungan pajak terutang badan. Kegiatan pelatihan ini bertujuan untuk meningkatkan pemahaman siswa dibidang perpajakan khususnya dalam perhitungan laba rugi fiskal yang menjadi dasar dalam menghitung pajak penghasilan badan. Metode pelaksanaan berupa pelatihan dengan ceramah dan praktik perhitungan laba rugi fiskal. Kegiatan ini dilaksanakan pada siswa SMKN 25 Jakarta. Hasil kegiatan ini terjadi peningkatan pemahaman siswa dalam memahami perhitungan laba rugi fiskal dan diharapkan dapat menghitung pajak penghasilan dengan benar sesuai dengan peraturan perpajakan yang berlaku dan menjadi tenaga kerja yang terampil dan diterima oleh dunia usaha dan industri.
Pengaruh Sanksi Perpajakan, Penerapan Self-Assessment System dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Ramdania, Alfiani; Yoshida, Debbie
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/qpjgnc48

Abstract

This research was conducted with the aim of analyzing, knowing and confirming the influence of tax sanctions, implementation of the self-assessment system and taxpayer awareness of SMEs taxpayer compliance (Study of Individual SMEs Taxpayers at KPP Pratama West Tangerang). This research uses primary data obtained from questionnaires distributed to individual SMEs taxpayers at KPP Pratama West Tangerang. The respondents in this research were 100 individual SMEs taxpayers registered at KPP Pratama West Tangerang. The scale used in this research uses a Likert scale. The research design used in this research is causal research. This research uses quantitative methods. The sampling technique used is convenience sampling.  The data analysis method used in the research is descriptive statistics and processed using SmartPLS 4 software. The data analysis technique uses measurement testing (Outer Model) and structural testing (Inner Model). The research results show that tax sanctions have no effect on taxpayer compliance, while the implementation of a self-assessment system and taxpayer awareness have a positive effect on taxpayer compliance.
Pengaruh Financial Distress, Capital Intensity, dan Komisaris Independen Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2020-2023 Tantri, Virginia Amaylia; Yoshida, Debbie
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i11.1761

Abstract

This study aims to analyze the effect of financial distress, capital intensity, and independent commissioners on tax avoidance. The population studied includes manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sample used consists of 30 companies with a total of 120 observations over four years, using the purposive sampling method. This research applies a quantitative research method using secondary data obtained from the official website of the Indonesia Stock Exchange and the respective company websites. The analytical technique used in this study is multiple linear regression, processed using SPSS 25 software. The results of this study indicate that: (1) Financial Distress has a positive effect on Tax Avoidance, (2) Capital Intensity has a positive effect on Tax Avoidance, and (3) Independent Commissioners have no effect on Tax Avoidance.
Pengaruh Profitabilitas, Kompensasi Rugi Fiskal dan Kepemilikan Asing Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023) Dewi, Tasya Puspa; Yoshida, Debbie
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i11.1942

Abstract

This study aims to test empirically the effect of profitability, fiscal loss compensation and foreign ownership on tax avoidance. The data used in this study is secondary data in the form of financial reports of food and beverage companies reported to the IDX from 2020-2023 on the website (www.idx.co.id). The sample in this study consisted of 15 food and beverage companies from 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Sampling was carried out using purposive sampling method. The analysis used in this study is multiple linear regression analysis managed through SPSS. The conclusion of this study is that profitability has a negative effect on tax avoidance. Fiscal loss compensation and foreign ownership do not affect tax avoidance efforts. This research contributes to the literature on corporate tax behavior and offers insights for policymakers and stakeholders in assessing the determinants of tax compliance.
Co-Authors Dewi, Tasya Puspa Dwi Handayani, Yenny Ewing Yuvisa Ibrani Nahat, Leonita Yulianti Anur Nelly Afifah Pratiwi, Riri Ramdania, Alfiani Swarmilah Hariani Tantri, Virginia Amaylia Yenny Dwi Handayani Yulis Diana Alfia