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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
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.
PENGARUH IMPLEMENTASI TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI DAN KEANDALAN PELAPORAN KEUANGAN Ricky Ricky; Dedi Haryadi; Hengky Leon
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28284

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh implementasi teknologi blockchain dalam meningkatkan transparansi dan keandalan pelaporan keuangan. Melalui metode studi literatur, penelitian ini menganalisis berbagai sumber akademik yang relevan untuk memahami bagaimana blockchain dapat diterapkan dalam pelaporan keuangan dan tantangan yang mungkin dihadapi. Hasil penelitian menunjukkan bahwa blockchain memiliki potensi besar untuk menciptakan catatan transaksi yang tidak dapat diubah dan dapat diverifikasi secara real-time, sehingga meningkatkan transparansi dan mengurangi risiko manipulasi data. Selain itu, blockchain juga meningkatkan keandalan pelaporan dengan menyediakan data yang lebih akurat dan mudah dilacak. Efisiensi operasional juga dapat ditingkatkan dengan blockchain melalui pengurangan kebutuhan untuk rekonsiliasi manual dan audit berulang. Namun, beberapa tantangan seperti masalah skalabilitas, regulasi, dan standarisasi perlu diatasi untuk mengoptimalkan manfaat blockchain. Penelitian ini menyimpulkan bahwa dengan persiapan yang tepat dan dukungan regulasi yang memadai, blockchain dapat menjadi alat yang efektif untuk meningkatkan kualitas pelaporan keuangan di masa depan.
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.
Pembaharuan Isu Perpajakan pada Mahasiswa Universitas Widya Dharma Pontianak Lauw Sun Hiong; Hengky Leon; Dedi Haryadi; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2469

Abstract

Maintain economic stability and meet the needs of the community, tax revenue is one of the vital sources of revenue for the government. However, major challenges often arise in ensuring that all taxpayers meet their tax obligations correctly. Tax is a compulsory contribution to the state that must be paid by an individual or entity, which is coercive in accordance with the provisions of the law, without getting direct compensation, used in order to meet the needs of the state in order to achieve maximum welfare of the people. Payment of taxes to the state is mandatory for taxpayers, both individuals and entities. Tax payment is a form of community cooperation in national financing and development, which aims primarily to improve the welfare and prosperity of the entire community. The target of this community service activity is Widya Dharma University Pontianak students who have registered. This activity is held based on needs and increases students' knowledge and abilities by providing socialization. After the socialization was delivered, students understood and realized the importance of accurate and responsible reporting as taxpayers. Follow-up efforts include re-examination of annual tax returns, awareness raising, conducting further consultation processes, participation in voluntary disclosures and reminders and further counseling.
Religiousness As A Shield In Corporate Tax Avoidance Hengky Leon; Vito Apriyanto
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2149

Abstract

This study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34 companies selected using purposive sampling, resulting in 170 observations. The data comprises secondary data, including financial reports and Sharia stock list information. Data analysis using multiple linear regression and moderated regression analysis (MRA). The testing stages start from descriptive statistics, classical assumption testing, and hypothesis testing to evaluate the relationship between variables and the moderating role of religiosity in tax avoidance. The results reveal that asset structure, leverage, and profitability do not affect tax avoidance, while sales growth has a negative effect. Religiosity also demonstrates a positive effect on tax avoidance. The moderation results show that religiosity weakens the effect of asset structure and profitability on tax avoidance but does not moderate the influence of leverage. Conversely, religiosity strengthens the effect of sales growth on tax avoidance. This study can complement existing theories, and religiosity can be a key factor for future research in generating various hypotheses. This research can also be a reference for companies and stakeholders when determining tax policies.
Implementasi Pembukuan dan Pajak Penghasilan Pasal 21 di CV. Trans Borneo Express Okevanrianus Putra Hernat; Hengky Leon; Dedi Haryadi; Ricky Ricky
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v5i1.1428

Abstract

Tujuan dilaksanakan kegiatan pengabdian kepada masyarakat ini adalah memudahkan perhitungan dan pelaporan pajak dari suatu usaha dan para pegawai CV. Trans Borneo Express membutuhkan edukasi yang baik dan jelas terkait kemampuan implementasi pembukuan dan PPh Pasal 21 dalam operasional perusahaan sesuai dengan ketentuan yang baru menurut PP 58 Tahun 2023 maupun PMK 168 Tahun 2023. Pelaksanaan kegiatan dilakukan secara luring di kantor CV. Trans Borneo Express selama satu hari. Pemerintah membawa ranah perubahan kebijakan yang akan dibahas dan diimplementasikan untuk disampaikan kepada masyarakat. Metode yang digunakan dalam pelaksanaan kegiatan ini berbentuk pemberian ceramah dan diskusi tanya jawab mengenai kendala secara nyata yang dialami oleh para pegawai CV. Trans Borneo Express serta pemberian kesimpulan atas penyampaian materi yang disampaikan. Dari hasil pemaparan materi maupun diskusi tanya jawab yang diberikan maka penulis mengambil kesimpulan bahwasanya aturan perpajakan saat ini terutama di PPh Pasal 21 semakin dipermudah untuk menghitung skema pajak yang harus dibayarkan dan secara konsisten ditetapkan lewat tarif yang sudah disediakan oleh pemerintah. Penting bagi wajib pajak untuk mengetahui jumlah penghasilan bruto setiap bulan dan dicocokkan dengan PTKP masing-masing. Sehingga dapat diperoleh nilai golongan TER mana yang dikenakan baik itu A, B maupun C. Selain itu, wajib pajak karyawan dapat melakukan pengecekan dan verifikasi tentang berapa besar pengenaan pajak pada dirinya sendiri sehingga tercipta mekanisme check dan balance.
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.
Co-Authors A. Mahendra Apriyanto, Vito Bara Zaretta Cakranegara, Pandu Adi Dedi Haryadi Dedi Haryadi Dedi Haryadi Elna M Pattinaja Erwindiawan Erwindiawan 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 Rida Ristiyana Selva Temalagi Vina Budiarti Mustika Sari Vito Apriyanto Yunita Susilawati