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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Applied Finance and Business Studies
Nurizki, Aris Trismayadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN PEMANFAATAN TAX HAVENS COUNTRY SEBAGAI VARIABEL MODERATING Dewi, Rahmawati; Kusumawati, Nugrahini; Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.269

Abstract

This study aims to determine the effect of thin capitalization and transfer pricing on tax avoidance either partially or simultaneously. In addition, this study also aims to determine the effect of moderation between thin capitalization and transfer pricing with the use of tax havens countries on tax avoidance. This research was conducted on Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021.               The method used in this research is correlational quantitative method. The population used in this study amounted to 116 (one hundred and sixteen) companies. Where the determination of the sample using purposive sampling method, in order to obtain a sample of 35 (thirty five) companies based on certain criteria. The data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely Smart PLS Version 3.3.9.               Based on the results of hypothesis testing, it shows that partially (1) Thin Capitalization has no significant effect on Tax Avoidance, (2) Transfer Pricing has a significant effect on Tax Avoidance and simultaneously (3) Thin Capitalization and Transfer Pricing have no effect on Tax Avoidance, and in moderation (4) Thin Capitalization by Utilizing Tax Havens Country to weaken Tax Avoidance, (5) Transfer Pricing by Utilizing Tax Havens Country strengthens Tax Avoidance.               So, it can be concluded that partially only 1 (one) variable has a significant effect on tax avoidance and simultaneously there is no significant effect on tax avoidance, and in moderation only 1 (one) variable strengthens tax avoidance
The role of entrepreneurship education and family environment on entrepreneurial interest students through student entrepreneurship motivation at private universities in Serang city Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi; Saputra, Saripudin; Permata, Nuniek
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.383

Abstract

This study aims to analyze the influence of entrepreneurship education and family environment on students' interest in entrepreneurship, with entrepreneurial motivation as a mediating variable. The study was conducted on 150 students from several private universities in Serang City who had taken entrepreneurship courses. The method used was a quantitative approach with Structural Equation Modeling (SEM) analysis using SmartPLS software. The results showed that entrepreneurship education and family environment positively and significantly influence entrepreneurial motivation. Additionally, entrepreneurial motivation significantly influences students' interest in entrepreneurship. Motivation was also found to significantly mediate the relationship between entrepreneurship education and family environment on entrepreneurial interest. The theoretical contribution of this study is to strengthen motivation theory and planned behavior theory in the context of entrepreneurship among students. The practical contribution is that this study provides recommendations to higher education institutions to strengthen practice-based entrepreneurship curricula and encourage family involvement in shaping students' entrepreneurial mindset and spirit.
PENYULUHAN HUKUM TENTANG BAHAYA NARKOBA DAN KENAKALAN REMAJA DI MTsN 05 PULO AMPEL Fatari, Fatari; Afiah, Efi Tajuroh; Samsinar, Ade; Nurizki, Aris Trismayadi; Silalahi, Suandi; Kuraisin, Icin; Purwanti, Ranti; Hapidoh, Siti
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i2.213

Abstract

Drug abuse and juvenile delinquency are serious issues with significant implications for the future of Indonesia’s young generation, particularly among students of productive age. This community service activity was conducted in the form of legal counseling aimed at educating teenagers about the dangers of drugs and the legal consequences of deviant behavior. The methods employed included interactive lectures, group discussions, and legal case simulations to encourage active participation. The program was implemented at MTsN 05 Pulo Ampel, involving students as the main participants. The results indicated an increased understanding among participants regarding the risks of drug abuse, its impact on health and future prospects, and the importance of avoiding delinquent behavior. This activity is expected to serve as a preventive measure to reduce drug abuse and misconduct among teenagers while strengthening legal awareness from an early age.
Co-Authors Dewi, Rahmawati Efi Tajuroh Afiah Fatari, Fatari Hapidoh, Siti Kuraisin, Icin Nugrahini Kusumawati Permata, Nuniek Purwanti, Ranti Samsinar, Ade SAPUTRA, SARIPUDIN Silalahi, Suandi