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PENGARUH EDUKASI, SOSIALISASI DAN PEMAHAMAN PERATURAN PEMERINTAH NO 46 TAHUN 2013 DAN NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK : Studi Empiris Pada UMKM Di Sentra Industri Tenun Kecamatan Ibun Kabupaten Bandung Dudi Sudirman; Edih A. Hamid; Achmad Subagdja; Iwan Setiawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of education, socializationand understanding of Government Regulation no. 46 of 2013 and No. 23 of2018 Against Taxpayer Compliance. The research method used in this researchis descriptive and verification method using a quantitative approach, where thedata obtained from the research sample is analyzed according to the statisticalmethod used and then interpreted rationally and accurately. Furthermore, it isanalyzed using correlation coefficient analysis, coefficient of determination,multiple regression and hypothesis analysis with t test and F test. The resultsobtained by the value of the coefficient of determination (R2) of 0.806 meansthat 80.6% of the taxpayer compliance variable can be explained by education,socialization and understanding of government regulation no. 46 of 2013 andNo. 23 of 2018, which can also mean that taxpayer compliance can beexplained by education, socialization and understanding of governmentregulation no. 46 of 2013 and No. 23 of 2018 has a strong effect on taxpayercompliance, it can also be interpreted that the influence of variables outside themodel or other factors is 19.4%. Based on the results of the hypothesis test, asignificance level of 0.000 was obtained when compared to an alpha of 0.05,the significance level is smaller than alpha, so the hypothesis can be accepted,meaning that there is an influence of education, socialization of tax regulationsand understanding of government regulations no. 46 of 2013 and No. 23 of2018 on taxpayer compliance in the SMEs of the Weaving Industry Center,Ibun District, Bandung Regency

Penerapan SIA Sebagai Upaya Penyediaan Informasi Yang Relevan Dan Akurat Pada Klinik Cinta Bunda M. Syahrudin; Irma Suryani; Achmad Subagdja
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i3.9864

Laporan keuangan dapat dikatakan berkualitas jika seluruh akun disajikan secara jujur, tepat, teliti, dan dengan bukti yang jelas dan lengkap. Permasalahan yang dialami oleh Klinik Cinta Bunda dalam mewujudkan laporan keuangan yang berkualitas adalah mengalami kesulitan ketika menggunakan sebuah sistem akuntansi untuk melakukan penyusunan laporan keuangan usahanya tersebut, selain itu stok persediaan obat-obatan dan alat medis yang tidak akurat dan pencatatan pendapatan atas jasa-jasa yang diberikan oleh klinik masih belum tercatat dengan rapi dan masih manual menggunakan nota biasa. tujuan dari dilaksanakannya kegiatan PKM ini adalah membantu memberikan solusi atas permasalahan yang dialami oleh para pelaku usaha khususnya dalam bidang akuntansi dengan memberikan pelatihan dan edukasi Pengelolaan Laporan Keuangan yang berkualitas untuk manajemen Klinik Cinta Bunda By Bidan Dewi Siti Sodja. Metode pelaksanaan pada program PKM ini disusun secara sistematis melalui beberapa tahapan. Penerapan sistem informasi akuntansi pada Klinik Cinta Bunda By Bidan Dewi Siti Sodja diharapkan dapat meningkatkan kualitas dari laporan keuangan klinik menjadi sebuah laporan keuangan yang relevan dan akurat.

The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Syahrudin, Muhammad; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.

Liquidity In Its Influence On Tax Aggressiveness Nurfadillah, Ceri Febriani; Achmad Subagdja; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out

Daya Ungkit Pajak Daerah: Menakar Kontribusinya terhadap Pendapatan Asli Daerah Subagdja, Achmad; Nurzanah, Windi; Nurohmat, Asep Gema; Hamid, Edih Abdul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.451

Pemerintahan setiap negara diatur dengan cara yang berbeda namun dalam hal pemasukan negara, tentunya perlu menetapkan kebijakan atau aturan yang mengatur pemungutan. Oleh karena itu, Indonesia menyebutnya sebagai warga negara yang dikenakan pajak. tidak hanya untuk kepentingan pemerintahan, tetapi juga untuk meningkatkan kesejahteraan masyarakat sebagai hasil dari pembangunan di Indonesia. Tujuan penulisan penelitian ini dimaksudkan untuk memperoleh data serta informasi mengenai Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung. Jenis penelitian yang digunakan adalah kuantitatif asosiatif dengan menggunakan hubungan kausal yang bertujuan untuk mengetahui hubungan yang bersifat sebab akibat dari variabel pajak daerah terhadap pendapatan asli daerah di kota Bandung. Hasil penelitian menunjukkan bahwa pajak daerah berpengaruh terhadap pendapatan asli daerah Kota Bandung. Belum optimalnya penerimaan dari beberapa bagian Pendapatan Asli Daerah, salah satu faktor penyebab yaitu terjadinya pandemi Covid-19 pada tahun 2020 dan pada tahun 2021 dan 2022 merupakan tahap penyesuaian untuk mendapatkan penerimaan pajak yang lebih baik.

Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer Angelia Nirwana Sari, Laras; Pawitri, Wiwit; Subagdja, Achmad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1035–1048

Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.

Memory Hierarchy Optimization and Cache Aware Signal Processing Pipelines for Next Generation High Throughput Computing Architectures Hari Imbrani; Achmad Subagdja
Computer Architecture and Signal Processing Vol. 1 No. 1 (2026): March: Computer Architecture and Signal Processing
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/casp.v1i1.32

This research explores the impact of Cache Aware optimizations on signal processing pipelines in High Throughput computing systems. The growing demand for efficient memory management in modern computing systems, especially for data-intensive applications such as artificial intelligence (AI) and multimedia processing, necessitates the development of optimized memory hierarchies. Traditional memory systems often suffer from memory bottlenecks, significantly reducing the performance of these systems. This study investigates how memory hierarchy optimizations, particularly cache line aware optimization, dependency-aware caching, and adaptive cache replacement algorithms, can mitigate these challenges and improve system performance. Through analytical modeling and experimental benchmarking, this work evaluates various memory hierarchy configurations, including processing-in-memory (PIM) and three-dimensional integrated circuits (3D ICs), comparing them to conventional systems. The results demonstrate that Cache Aware optimizations lead to a reduction in memory access latency by up to 30%, while throughput improved by up to 40%. Additionally, cache hit rates increased by 25%, and energy consumption was reduced by up to 20%, highlighting the effectiveness of optimized memory management. The research contributes to the field by providing valuable insights into the design and implementation of efficient signal processing pipelines. It also identifies key challenges, including the need for dynamic occupancy mechanisms and DAG-aware scheduling algorithms, and suggests potential areas for future research, such as the exploration of collaborative caching approaches and further optimization of cache-adaptive algorithms. This work lays the foundation for more efficient, high-performance computing systems that can handle large datasets and complex tasks in real-time applications.

The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Muhammad Syahrudin; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.

Liquidity In Its Influence On Tax Aggressiveness Ceri Febriani Nurfadillah; Achmad Subagdja; Muhammad Syahrudin
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out

Innovation-Led Policy Pathways and Tourism Competitiveness Building Sustainable Recovery in Emerging Destinations Asep Somantri; Edih A. Hamid; Achmad Subagdja
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 3 (2026): Mei: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i3.2788

Tourism innovation plays a vital role in driving sustainable economic recovery, particularly in emerging destinations facing post-pandemic challenges. This study examines how innovation policies shape tourism competitiveness through the Innovation-Led Policy Pathway Framework, focusing on Kerinci District, Jambi Province, Indonesia. Employing a mixed-methods approach, data were collected from 30 key stakeholders through surveys and semi-structured interviews representing government, academia, industry, and community sectors. Quantitative analysis reveals that Innovation Outputs (β = 0.41, p < 0.01) and Enabling Environment (β = 0.32, p < 0.05) significantly influence tourism competitiveness (R² = 0.59), with reliability coefficients above 0.84. Qualitative findings highlight policy fragmentation, limited digital literacy, and weak institutional linkages as constraints, while community creativity and eco-innovation emerge as local strengths. The study concludes that competitiveness improves when innovation inputs such as human capital and digital readiness are transformed into tangible outputs through coordinated policies and collaborative governance. Strengthening policy coordination, digital capacity, and eco-innovation standards is recommended to embed innovation as a systemic driver of sustainable tourism growth aligned with SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure).

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