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All Journal Jurnal Akuntansi dan Pajak MAKSI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Jurnal Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Hengky Leon
Universitas Widya Dharma Pontianak, Kalimantan Barat, Indonesia
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pelatihan dan Perbaikan Sistem Akuntansi di Pusat Rehabilitasi Sabatu Okevanrianus Putra Hernat; Hengky Leon
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Mei 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i1.1535

Abstract

Every organization needs a credible accounting system to facilitate the process of recording and accounting related to the receipt and expenditure of money. Without a credible accounting system, it will have a systemic impact and affect the main activities of the organization. This community service was attended by participants from the finance and accounting staff at the Sabatu Rehabilitation Center. This activity aims to provide consultation in correcting the shortcomings of the existing accounting system. This activity received a positive response from the participants. This activity starts from the introduction and understanding of the accounting system that is currently running then continued with the exposure of the shortcomings and weaknesses of the accounting system that has currently been implemented. This activity ended with providing suggestions for improvements to the accounting system in the future. This activity was held at 08.30 – 12.00 WIB and continued through communication media for further assistance. It is important for a foundation to have reliable financial statements. Reliable financial statements will reflect the actual financial condition experienced by the foundation. In addition to being precise in carrying out good accounting records, foundations need to control their assets.
Pengenalan Program Pengungkapan Sukarela Terkait Harmonisasi Peraturan Perpajakan Dedi Haryadi; Hengky Leon; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i2.2079

Abstract

Taxes are the main source of state revenue. Around 70-80 percent of state revenue comes from taxation so this certainly makes tax revenue the spearhead for state revenue. If state revenue does not reach the target, it will certainly hamper national development. The Directorate General of Taxes (DGT) will try to improve taxpayer compliance both voluntarily and through law enforcement, namely tax checks. The target of this community service activity is all employees and leaders of PT Bank Central Asia, Tbk. Rahadi Usman Pontianak Sub-Branch Office where most employees still do not understand and understand about the voluntary disclosure program. In particular, this community service activity is aimed at all employees consisting of 11 employees. This activity is held based on needs and increases the knowledge and ability of employees by providing socialization. After the socialization was submitted, the staff found it helpful, understood and finally began to check each annual tax reporting to ensure that the reporting of their assets was in accordance with the actual situation. Their awareness began to increase and considered every reporting using this self-assessment method as an important thing to build good awareness as taxpayers who are responsible for their country so that the country's development can be better thanks to contributions from taxpayers.
THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Apriyanto, Vito; Leon, Hengky; Haryadi, Dedi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.393

Abstract

In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies. The research methodology employed in this study is associative research. The subject of investigation is the raw materials industry on the Indonesia Stock Exchange throughout the period from 2018 to 2022. The population for this study consists of 96 companies registered on the Indonesia Stock Exchange in the primary consumer products industry, spanning from 2018 to 2022. The research employed a purposive sampling strategy. This research consisted of a sample size of 23 firms. The data analysis technique is facilitated by the utilization of a specific tool, namely Statistical Product and Service Solution (SPSS) version 26. The research findings indicate that the variables of debt covenant, bonus plan, exchange rate, and transfer pricing do not have any impact on tax avoidance. However, profitability is found to have a negative influence on tax avoidance. Debt covenant, profitability, bonus plan, and exchange rate do not impact transfer price. In addition, transfer pricing is unable to reconcile debt covenants, profitability, compensation schemes, and the impact of exchange rates on tax evasion.. Indonesia as a country that has many companies that have been successful at the national and international levels can increase sources of state revenue. As the company's profit rises, the corresponding tax payment also grows. This forms the basis for companies to employ tax evasion tactics in order to reduce their tax obligations. This study investigates the factors that influence tax evasion
Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal Ricky Ricky; Rida Ristiyana; Mahdi Mahdi; Hengky Leon; Novianty Novianty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7296

Abstract

Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.
Peran Direktur Wanita Dalam Pelaporan Keuangan Konservatif Haryadi, Dedi; Leon, Hengky; Ricky, Ricky
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5607

Abstract

Penelitian ini dilakukan untuk menguji pengaruh interaksi keberadaan wanita dalam jajaran direksi dengan capital intensity dan growth opportunity terhadap accounting conservatism pada perusahaan sektor transportasi. Populasi pada penelitian ini berjumlah 30 perusahaan di Bursa Efek Indonesia dan 15 emiten yang menjadi sampel penelitian dengan metode purposive sampling. Bentuk penelitian ini menggunakan uji asosiatif. Teknik analisis data menggunakan analisis moderated regression analysis. Hasil penelitian diolah dengan bantuan Eviews dan menunjukkan bahwa capital intensity dan growth opportunity berpengaruh positif terhadap accounting conservatism tetapi keberadaan wanita dalam jajaran direksi tidak mampu memperkuat hubungan antara capital intensity dan growth opportunity terhadap accounting conservatism. Kata Kunci: Accounting Conservatism, Capital Intensity, Dewan Direksi Wanita, Growth Opportunity
Kaidah Penggunaan Kode Transaksi Faktur Pajak Tahun 2025 Leon, Hengky; Haryadi, Dedi; Ricky, Ricky
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7768

Abstract

Salah satu kewajiban perpajakan yang harus dipenuhi wajib pajak yakni kewajiban untuk memungut PPN jika wajib pajak telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). Pada tahun 2025, tarif efektif Pajak Pertambahan Nilai (PPN) yang direncanakan akan naik dari 11 persen menjadi 12 persen telah dibatalkan pemerintah dengan cara mengubah dasar pengenaan pajaknya dimana untuk barang non barang mewah dihitung dengan DPP 11/12 dan tarif pajak tetap 12 persen sehingga tarif pajak efektif tetap 11 persen. Kenaikan PPN hanya berlaku untuk barang mewah dan BKP serta JKP tertentu yang telah menggunakan DPP nilai lain ataupun PPN besaran tertentu sebelum pemberlakuan PMK 131/2024. Hasil kajian ini memaparkan cara penyusunan faktur pajak dengan cara yang kompherensif karena dengan membandingkan cara penyusunan faktur pajak tahun 2025 dengan tahun sebelumnya sehingga memberikan pemahaman yang utuh bagi pembaca. Penulis juga menjabarkan urutan prioritas penggunaan kode transaksi faktur pajak dari 01 sampai 09 sehingga pembaca dapat menentukan kode transaksi faktur pajak dengan benar. Penulis juga memberikan saran kepada wajib pajak untuk memperhatikan pengisian faktur pajak dengan benar sehingga dapat terhindar dari sanksi perpajakan.
Omnibus Law dan Substansi Perubahan Undang-Undang Tentang Perpajakan Dedi Haryadi; Hengky Leon; Ricky, Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.3050

Abstract

The omnibus law on taxation in Indonesia is part of the government's efforts to reform the tax system to increase investment competitiveness and support economic growth. These reforms include a range of changes in tax regulations intended to simplify tax administration, expand the tax base, and improve tax compliance. Changes to the law occurred through Law Number 11 of 2020 and changed the content of the KUP Law, Income Tax Law and VAT Law. This change in law was then socialized to the students of Santa Maria Catholic Vocational School Pontianak City in the form of providing knowledge and answering situation analysis about challenges and implementation. It can be concluded that through this Job Creation Law, several important rules contained in the Income Tax Law, the VAT Law and the KUP Law have been changed. Changes in the law substantially renew, clarify, facilitate and provide competitive rates for the ease of doing business cluster in the field of taxation It is hoped that this presentation can support the knowledge of Santa Maria Catholic Vocational School students about the importance of the tax system which later after the students graduate and have an income, they will also become taxpayers and comply with existing taxation according to the law.
Peranan Profitabilitas Sebagai Mediasi Dalam Mengukur Ukuran Perusahaan Dan Rasio Pertumbuhan Terhadap Nilai Perusahaan Transportasi Dan Logistik Di Bursa Efek Indonesia Haryadi, Dedi; Leon, Hengky; Ricky
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kns39q56

Abstract

Nilai suatu perusahaan mencerminkan posisi perusahaan tersebut sejak awal pendiriannya danmenggambarkan tingkat kepercayaan masyarakat terhadap perusahaan setelah melakukan berbagai operasi.Penelitian ini bertujuan mempelajari bagaimana profitabilitas mempengaruhi nilai perusahaan sebagai mediator antara rasio aktivitas dan tingkat pertumbuhan. Data sampel dikumpulkan menggunakan metode analisis jalur dan melibatkan 15 perusahaan di sektor transportasi dan logistik. Menurut hasil penelitian, peran mediasi profitabilitas tidak signifikandalam menghubungkan aktivitas dan tingkat pertumbuhan dengan nilai perusahaan. Penemuan ini mungkin disebabkan oleh pemilihan subjek penelitian yang terdiri dari maskapai penerbangan yang mengalami kerugian besar secara berkelanjutan
Pengaruh Sales Growth, Capital Intensity dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Di Bursa Efek Indonesia Kartika Tari; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5529

Abstract

Tax avoidance practices carried out within companies are a business strategy used to minimize the tax burden that companies will pay on their economic activities. Almost all companies that conduct business activities implement tax avoidance practices so that their net profits remain maximized without harming the company itself, by exploiting loopholes in the laws and regulations applicable in the country. Sales growth, capital intensity, and leverage are some of the factors that cause high tax rates to be imposed on company operations. Therefore, this study was conducted by limiting the scope of the research object, namely using 44 sample units of energy sector companies on the Indonesia Stock Exchange and 132 company research data, which were combined observations from 3 consecutive years in the period 2022 to 2024, using purposive sampling. Thus, the results of the study show that partially, sales growth and capital intensity do not affect tax avoidance, while leverage has a positive effect on tax avoidance. The potential of independent variables, namely sales growth, capital intensity, and leverage, in explaining the effect on tax avoidance is 39.2 percent, while the other 60.8 percent is influenced by other variables outside the research model.
Pengaruh Audit Lag, Ukuran Perusahaan, dan Prior Opinion terhadap Opini Audit Going Concern Yunita Susilawati; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5530

Abstract

The going concern audit opinion is one of the key indicators in assessing a company’s business continuity, particularly in the transportation and logistics sector which plays a strategic role in supporting economic activities. This study aims to analyze the effect of audit lag, company size, and prior opinion on the issuance of going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research employed a quantitative approach using secondary data consisting of annual financial statements and independent audit reports. The research sample was determined using purposive sampling, resulting in 84 observations from 28 transportation and logistics companies. Data analysis was conducted using logistic regression with the aid of SPSS version 26. The results revealed that audit lag, company size, and prior opinion did not have a significant partial effect on going concern audit opinions. These findings indicate that the mentioned factors are not the main determinants for auditors in issuing audit opinions related to business continuity. This study contributes to the accounting and auditing literature and provides insights for auditors, investors, and company management in understanding relevant factors influencing going concern audit opinions.
Co-Authors A. Mahendra Apriyanto, Vito Bara Zaretta Cakranegara, Pandu Adi Dedi Haryadi Dedi Haryadi Dedi Haryadi Elna M Pattinaja Erwindiawan Erwindiawan Forentina Vivi Hernat, Okevanrianus Putra Heru, Mochammad Irwan Moridu Iwan Setiawan Karona Cahya Susena, Karona Cahya Kartika Tari Lamhot Leonard Fitri Lauw Sun Hiong Liestyowati Liestyowati Mahdi Mahdi Mekar Meilisa Amalia Miftahorrozi Miftahorrozi Muhammad Fadila Laitupa Novianty Novianty Okevanrianus Putra Hernat Pilifus Junianto Ricky Ricky Ricky Ricky Ricky Ricky Ricky Rida Ristiyana Selva Temalagi Vina Budiarti Mustika Sari Yunita Susilawati