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All Journal Jurnal Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Akuntansi TSM
HARYO SUPARMUN
Trisakti School of Management
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA STEVEN STEVEN; HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.157 KB) | DOI: 10.34208/jba.v21i1a-2.750

Abstract

The purpose of this study is to investigate the effect of managerial ownership, institutional ownership, foreign ownership, concentrated ownership, dividend policy, firm size, liquidity, financial performance and capital structure toward firm value. This used 30 listed non-financial companies in Indonesia Stock Exchange for year2014-2016. Sampling method used is purposive sampling and data analysis model used is multiple regression analysis. The results of this study indicate that institutional ownership, financial performance and capital structure have a positive and significant influence on firm value. Managerial ownership, foreign ownership, concentrated ownership, dividen policy, firm size and liquidity do not have significant effect on firm value.
UNSUR-UNSUR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG REGINA HANJAYA; Haryo Suparmun
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.306 KB)

Abstract

Tax compliance is very important, not only for the taxpayers to elude the tax sanction, but also for the Directorate General of Taxation to collect tax revenues. This research aims to find out the impact of tax sanctions, tax awareness, tax socialization, tax knowledge, tax officer services, and modern tax administration systems on the taxpayers compliance. The research object is an individual taxpayer in Tangerang City. The questionnaires were disseminated via google form to collect the data. The purposive sampling method was used for sample selection and 82 respondents were selected and analyzed using multiple regression method. The results show that tax sanctions, tax socialization and tax knowledge have significant positive impact on taxpayers compliance. Meanwhile, tax awareness, tax officer services and modern tax administration systems do not have impact on taxpayers compliance. These results imply that taxpayers comply because they know that the sanctions are quite burdensome if imposed on them, the higher the frequency of tax socialization will increase the willingness of taxpayers in fulfilling tax obligations and tax knowledge which can be obtained by attending formal and informal education on taxation will increase the knowledge and the willingness of the taxpayers to comply to tax regulations.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Natasya Joevanca; Haryo Suparmun
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.987 KB)

Abstract

Tax is one of the largest sources of state revenue, the greater the tax revenue, the more it supports and builds a country's finances. However, for companies as taxpayers, taxes are a burden that can reduce company profits, therefore many companies do tax avoidance. Tax avoidance is one of the efforts made by taxpayers in avoiding taxes legally, namely minimizing the tax burden by exploiting the weaknesses of a country's tax laws. The purpose of this research is to examine the influence of profitability, leverage, company size, capital intensity, sales growth, independent commissioner, company age, and audit committee on tax avoidance. This research used 65 manufacturing companies listed on the Indonesia Stock Exchange as samples and the data were selected using the purposive sampling method during the research period from 2018 until 2020. Data is analyzed by using the multiple regression method with a significant level of 5%. The result indicates that profitability and leverage had a significant impact on tax avoidance. Profitability has a negative effect on ETR, so tax avoidance is carried out higher, while leverage has a positive effect on ETR, so tax avoidance is carried out lower. But, company size, capital intensity, sales growth, independent commissioner, company age, and audit committee had no significant impact on tax avoidance
Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Abstract

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI JAKARTA BARAT Vanessa Gabriella; Haryo Suparmun
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1840

Abstract

Hotel and restaurant tax are part of the local taxes that are regulated by each region. Those are also local revenue for the region. This study aims to obtain the effect of distributive justice, service quality, enforcement of tax sanctions, moral obligations, awareness of paying taxes, taxation knowledge, and the effectiveness of the tax system on hotel and restaurant taxpayers compliance in West Jakarta. The object of this study are hotel and restaurant taxpayers located in the West Jakarta. The convenience sampling method are used and 67 respondents passed the respondent criteria from the responses of distributing questionnaires in the West Jakarta area. The results indicate that service quality, taxation knowledge, and effectiveness of the tax system have significant influence on hotel and restaurant taxpayer compliance in West Jakarta. While distributive justice, enforcement of tax sanctions, moral obligations, and awareness of paying taxes do not have effect on hotel and restaurant taxpayer compliance in West Jakarta.
Co-Authors MEIRISKA FEBRIANTI Natasya Joevanca REGINA HANJAYA RIAN SUMARTA SILVY CHRISTINA STEVEN STEVEN Vanessa Gabriella