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PENGARUH TRANSFER PRICING, GOOD CORPORATE GOVERNANCE DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL Casta, Regita Alya; Tanjung, Juita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5317

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi praktik penghindaran pajak di perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 hingga 2023. Faktor yang diuji mencakup transfer pricing, good corporate governance (diukur melalui kepemilikan manajer dan institusional), serta pemanfaatan negara bebas pajak. Dengan menggunakan pendekatan kuantitatif, kajian ini mengandalkan data sekunder yang diambil dari laporan keuangan serta tahunan perusahaan. Teknik purposive sampling digunakan dalam pemilihan sampel, sesuai dengan tujuan penelitian. Data diolah melalui analisis statistik deskriptif, pengujian normalitas, multikolinearitas, autokorelasi, regresi linier berganda, serta pengujian hipotesis. Temuan ini mengindikasikan bahwa transfer pricing berpengaruh negatif terhadap penghindaran pajak, meskipun dampaknya kecil. Di sisi lain, kepemilikan saham oleh manajer memiliki pengaruh positif dan signifikan, yang menunjukkan bahwa semakin besar saham yang dimiliki manajer, semakin besar kemungkinan perusahaan untuk terlibat dalam penghindaran pajak. Di sisi lain, meskipun pemanfaatan negara bebas pajak dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak, pengaruh ini tidak signifikan. Temuan ini memberikan rekomendasi bagi pemerintah untuk memperkuat kebijakan perpajakan dan meningkatkan penerapan tata kelola yang lebih baik, dengan tujuan mengurangi praktik penghindaran pajak di perusahaan multinasional.

Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i4.2806

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance

READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Herianti, Eva; Arifin, Ichwan; Nora, Liza; Marundha, Amor; Rudiatin, Endang; Wahyudi, Slamet; Tanjung, Juita; Muluk, Adrian; Anggraini, Dahlia Tri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.

Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Eva Herianti; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i2.26455

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.

PENGENALAN PRAKTIK OPERASIONAL PERBANKAN SYARIAH DENGAN BIT SYSTEM DI SMK MUHAMMADIYAH 1 CIPUTAT Agus Hendrawan; Januar Taufan; Bobby Fisher; Dewi Puji Rahayu; Juita Tanjung; Septi Wulandari Chairina; Dahlia Tri Anggraini; Salma Sabika; Fitri Awaliyah
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Sektor perbankan merupakan tumpuan perekonomian Indonesia dengan kegiatan menghimpun dan menyalurkan dana dari dan kepada masyarakat. Perbankan didukung oleh teknologi informasi yang canggih demi kenyamanan nasabah dalam bertransaksi. SMK merupakan lembaga yang dapat meningkatkan wawasan dan kemampuan siswa untuk siap bekerja. Bukan hanya teori namun juga praktik harus dipelajari di dalamnya. Tim PkM FEB UMJ melaksanakan workshop dengan tema “Pengenalan Praktik Operasional Perbankan Syariah Dengan BIT Saadiqin System di SMK Muhammadiyah 1 Ciputat” yang bertujuan agar siswa/I menadapt pengetahuan tambahan tentang praktik input transaksi pada core banking system. Program ini mendapat dukungan dari seluruh civitas akademika SMK Muhammadiyah 1 Ciputat dan akan dilakukan secara kontinue dengan materi yang bervariasi. Kegiatan ini merupakan implementasi program Merdeka Belajar pemerintah di mana pembelajaran dapat dilakukan di mana saja dengan pembimbing yang berasal dari instansi yang berbeda.Kata kunci : Operasional Perbankan Syariah, BIT Saadiqin System, SMK, Merdeka Belajar

The Influence Of Professional Ethics, Locus Of Control, And Work Experience On Ethical Decision-Making Among Tax Consultants, With Religiosity As A Moderating Variable Diah Nurlaeni; Juita Tanjung
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11639

This study aims to examine the effects of professional ethics, locus of control, and work experience on tax consultants’ ethical decision-making and to investigate the moderating role of religiosity. A quantitative approach was employed, with data collected through questionnaires distributed to tax consultants and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results indicate that professional ethics, locus of control, and work experience have a positive and significant influence on ethical decision-making. Furthermore, religiosity significantly moderates the relationships between professional ethics, locus of control, work experience, and ethical decision-making. These findings suggest that stronger professional ethics, greater self-control, broader work experience, and higher religiosity encourage tax consultants to make more ethical and responsible decisions in accordance with professional codes of conduct and applicable tax regulations. The study contributes to the development of tax and professional ethics literature and provides practical insights for improving ethical decision-making among tax consultants.

Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity Terhadap Agresivitas Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Keysha Anezka Putri; Juita Tanjung
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1063

This study aims to determine the effect of profitability, transfer pricing, and capital intensity on tax aggressiveness moderated by company size in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using secondary data, the sample technique in this study was selected by purposive sampling method which is included in the non-probability sampling technique with a total of 17 businesses was obtained determined as samples. The analysis method used in this study is panel data regression, with a Random Effect model. By using a tool, namely the Software Eviews 12 program. The results of this study show that profitability variables negatively affect tax aggressiveness. Meanwhile, transfer pricing and capital intensity positively affect tax aggressiveness and company size cannot moderate profitability, transfer pricing, and capital intensity against tax aggressiveness.

Profitability, Sales Growth, dan Capital Intensity terhadap Tax Avoidance: Moderasi Cash Holding Nabila Hapsari; Juita Tanjung
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12848

Praktik tax avoidance pada perusahaan manufaktur subsektor makanan dan minuman merupakan isu strategis karena sektor ini menjadi salah satu penyumbang utama penerimaan pajak nasional, namun rawan terhadap dugaan penghindaran pajak. Penelitian terdahulu umumnya menunjukkan ketidakonsistenan hasil mengenai pengaruh profitability, sales growth, dan capital intensity terhadap tax avoidance. Di sisi lain, kajian yang menempatkan cash holding sebagai variabel moderasi dalam hubungan tersebut masih terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh profitability, sales growth, dan capital intensity terhadap tax avoidance, serta peran cash holding dalam memoderasi hubungan antarvariabel tersebut. Penelitian kuantitatif ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan dengan total 100 observasi. Analisis data dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA) menggunakan software EViews. Hasil penelitian menunjukkan bahwa profitability berpengaruh signifikan dengan arah negatif terhadap tax avoidance, capital intensity berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan sales growth tidak berpengaruh signifikan terhadap tax avoidance. Mengenai peran moderasi, cash holding terbukti secara signifikan memoderasi pengaruh profitability (memperkuat) dan capital intensity (memperlemah) terhadap tax avoidance. Namun, cash holding tidak terbukti memoderasi pengaruh sales growth terhadap tax avoidance. Secara simultan, seluruh variabel dalam model berpengaruh signifikan terhadap tax avoidance dengan nilai R-squared sebesar 20,48% (Adjusted R-squared 14,43%). Temuan ini mengindikasikan bahwa profitability, capital intensity, dan interaksinya dengan cash holding merupakan determinan penting dalam praktik tax avoidance pada industri makanan dan minuman.

Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Eva Herianti; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i2.26455

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.

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