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PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERATING Aris Sanulika; Wahyu Nurul Hidayati
Jurnal Disrupsi Bisnis Vol 3, No 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8372

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan bopo sebagai variabel moderasi pada bank syariah yang ada di Indonesia periode 2014-2018. Penelitian ini adalah kuantitatif deskriptif dengan menggunakan sampel penelitian yang dipilih dengan menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan MRA berbantuan program spss. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh terhadap profitabilitas baik secara parsial maupun simultan. dan variabel bopo mampu memperkuat pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas.M

BIMBINGAN SPT OP PADA UMKM RPM Wahyu Nurul Hidayati; Aris Sanulika; Tri Agung Tofiq; Ambarwati Ambarwati
PENGABDIAN SOSIAL Vol 1, No 2 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Abstract One form of obedience in paying taxes is to have a NPWP and tax report. The purpose of this community service activity is to provide understanding to businessmen or UMKM in Karawaci. This activity explains the tax problems in their business. The results of this activity are first, businessmen have increased understanding of the procedures for submitting e-fin application forms. Second, the businessmen being able to register and activate e-filling accounts in reporting PPh OP 1770s. Third, the businessmen being able to apply online SPT filling in e-filling, so that business actors can carry out PPh 1770s reporting through e-filling. This community service activity can improve the community values in tax accounting (economics). The socialization of the annual SPT PPh OP 1770s reporting through e-filing received a positive response for businessmen. Businessmen or UMKM also get new insights regarding tax reporting, so they can become good citizens. They can doing their tax obligations. Keywords: E-filing, SPT Tahunan, PPh OP, and Tax Report. Abstrak Salah satu bentuk ketaatan dalam membayar pajak adalah dengan memiliki NPWP dan melapor SPT setiap tahunnya. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pemahaman kepada para pelaku usaha atau UMKM di Karawaci mengenai permasalahan perpajakan yang mereka hadapi, Hasil dari kegiatan ini adalah pertama, para pelaku usaha mengalami peningkatan pemahaman tata cara pengajuan formulir permohonan e-fin. Kedua, pelaku usaha mampu melakukan registrasi serta mengaktivasi akun e-filling dalam pelaporan PPh OP 1770s. Ketiga, pelaku usaha mampu menerapkan pengisian SPT online dalam e-filling, sehingga para pelaku usaha dapat menyelenggarakan pelaporan PPh 1770s melalui e-filling. Kegiatan Pengabdian Kepada Masyarakat ini dapat meningkatkan tatanan nilai masyarakat dibidang ilmu akuntansi perpajakan (ekonomi). Sosialisasi pelaporan SPT tahunan PPh OP 1770s melalui e-filing mendapat respon positif bagi pelaku usaha. Pelaku usaha atau UMKM juga mendapat wawasan baru mengenai pelaporan perpajakan, sehingga mereka dapat menjadi warga negara yang baik yaitu melaksanakan kewajiban perpajakannya. Kata Kunci: E-filing, SPT Tahunan, PPh OP, dan Perpajakan

STRATEGI LAPORAN KEUANGAN UMKM TANGERANG SELATAN MELALUI SI-APIK Aris Sanulika; Wahyu Nurul Hidayati; Tri Agung Tofiq; Ambarwati Ambarwati
PENGABDIAN SOSIAL Vol 1, No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

ABSTRACT The community service activity aims to assist UMKM in overcoming problems with recording financial statements. As for the form of activities in the implementation of community service with the theme of financial accounting. The results of the PKM implementation were to add to their knowledge in the field of accounting and financial statement. South Tangerang UMKM participants were very enthusiastic about the material they got from Pamulang University accounting lecturers. Participants could immediately practice bookkeeping through the SI-APIK application. The response of the participants was very good and happy because it was greatly helped in learning about financial recording. The importance of managing the financial aspects of the business makes UMKM aware that income must be rotated so that the business continues. PKM activities should be encouraged and made as attractive as possible in order to attract more UMKM participants in South Tangerang, to expand the coverage of the material area so that participants can gain more insight. Keywords: Financial Statement, SI-APIK, UMKM. ABSTRAK Tujuan kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Hasil pelaksanaan PKM adalah menambah ilmu mereka di bidang akuntansi, pencatatan keuangan.Para peserta UMKM Tangerang Selatan yang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK. Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terus maju. Kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak. Kata Kunci: Laporan Keuangan, SI-APIK, UMKM.

Membangun Chemistry Gen Z dan Pajak Wahyu Nurul; Aris Sanulika
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Pajak merupakan sumber penerimaan terbesar bagi negara Indonesia. Pajak juga memiliki peranan yang penting dalam pembangunan dan pemulihan ekonomi. Akan tetapi, tingkat kesadaran dan kepatuhan wajib pajak di Indonesia masih sangat rendah. Hal ini disebabkan oleh kurangnya pengetahuan mengenai perpajakan. Karena itulah kami memutuskan untuk melakukan sosialisasi dengan tujuan agar dapat meningkatkan pemahaman para siswa/siswi mengenai pentingnya kesadaran dan kepatuhan pajak sejak dini. Khalayak sasaran dari kegiatan ini adalah para pelajar Pondok Pendawa Kemang, Bogor. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai perpajakan. Hasil yang diharapkan dari sosialisasi ini adalah target dapat memahami dan sadar akan pentingnya pajak. Kata Kunci: Pajak, Generasi Z, Kesadaran Abstract Building Chemistry Gen Z and Taxes. Taxes are the largest source of revenue for the Indonesian state. Taxes also have an important role in economic development and recovery. However, the level of awareness and compliance of taxpayers in Indonesia is still very low. This is caused by a lack of knowledge about taxation. That's why we decided to carry out outreach with the aim of increasing students' understanding of the importance of tax awareness and compliance from an early age. The target audience for this activity is the students of Pondok Pendawa Kemang, Bogor. The data collection techniques used are questionnaire techniques, documentation methods and descriptive methods in data analysis. The implementation method used is the counselling method in the form of face-to-face seminars and tests in the form of various questions regarding taxation. The expected result of this socialization is that the target can understand and be aware of the importance of taxes. Keywords: Tax;Generation Z ;Consciousness

Pengaruh Transfer Pricing dan Financial Distress Terhadap Tax Avoidance dengan Leverage Sebagai Variabel Moderasi : (Studi Empiris pada Perusahaan LQ 45 Yang Terdaftar di BEI Tahun 2017-2021) Irawati Sianturi; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1857

This study aims to examine the effect of Transfer Pricing and Financial Distress on Tax Avoidance with Leverage as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The independent variable in this study is Transfer Pricing (x1), Financial Distress (x2), the dependent variable is Tax Avoidance (Y) and the moderating variable is Leverage (Z). This study uses secondary data taken from annual reports of LQ 45 companies listed on the Indonesia Stock Exchange during the 2017-2021 period which can be seen on the website official, namely www.dx.co.id and journals or articles related to research objectives. The population in this study is LQ 45 companies listed on the IDX in 2017-2021 totaling 45 companies. The sample selection technique used a purposive sampling method, a sample of 20 companies was obtained with 100 observation data. Source of data is secondary data with quantitative methods. The analysis technique used is MRA with the help of the eviews version 12 application program. Based on the test results, this study states that (1) Transfer Pricing has an effect on Tax Avoidance (2) Financial Distress has no effect on Tax Avoidance (3) Leverage is unable moderate the effect of Transfer Pricing on Tax Avoidance (4) Leverage is unable to moderate the effect of Financial Distress on Tax Avoidance.

Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance Lia Agustina; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2648

The aim of this research is to find out how tax avoidance is influenced by deferred tax expense, capital intensity, and thin capitalization in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. In this research, tax avoidance (Y) as the dependent variable, while deferred tax expense (X1), capital intensity (X2), and thin capitalization (X3) as independent factors. The annual financial reports of Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period which are available on the official website www.idx.co.id, as well as registered journals or articles, are secondary data sources used in this research . Non-cyclical consumer sector companies listed on the IDX between 2018 and 2022 are the population for this research. By using the EViews version 9 application program, analysis techniques are used. This research concludes that there is a relationship between tax avoidance and deferred tax expense, capital intensity and thin capitalization test findings.

Pengaruh Agresivitas Pajak, Beban Pajak Tangguhan, dan Kebijakan Utang terhadap Nilai Perusahaan Dian Nur Aprida; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2878

This research aims to examine the influence of tax aggressiveness, deferred tax burden and debt policy on company value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period. In this research, the dependent variable is used, namely Company Value (Y) and independent variables, namely Tax Aggressiveness (X1), Deferred Tax Burden (X2), Debt Policy (X3). This research uses financial reports of companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study is 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample selection technique used a purposive sampling method, the samples obtained were 34 companies with 170 observation data. The data source uses quantitative method secondary data. The analysis technique used is multiple linear regression with the help of the eviews 10 application program. Based on the test results, this research states that 1) Tax aggressiveness has no effect on company value, 2) Deferred tax burden has an effect on company value, 3) Debt policy has no effect on the value of the company.

Pengaruh Aktiva Pajak Tangguhan, Beban Pajak Tangguhan dan Corporate Social Responsibility Terhadap Agresivitas Pajak Reti Agustina; Aris Sanulika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to test and obtain empirical evidence regarding the influence of deferred tax assets, deferred tax expenses and corporate social responsibility on tax aggressiveness. Linear research is a theoretical application that is generally obtained from lectures, in addition to coursework, lineal research also adds insight and knowledge about the influence of the activity of deferred taxes, deferred tax burdens, and Corporate Social ResponsibilityonTaxAggressiveness.This research uses a sample of Energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023 with a population of 87 companies. The method for determining the research sample used a purposive sampling method, obtaining 14 company samples with an observation period of 6 years, obtaining 84 research data. The type of research in this research is quantitative research. The analysis technique used is panel data regression which is processed using Eviews version 12 software. The results of this research show that partially (1) Deferred Tax Assets do not have a significant effect on Tax Aggressiveness (2) Deferred Tax Expenses have a significant effect on Tax Aggressiveness and (3) Corporate Social Responsibility has no significant effect on Tax Aggressiveness. Simultaneously, deferred tax assets, deferred tax expenses and corporate social responsibility influence tax aggressiveness.

Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor Melalui Aplikasi Sapawarga Bojongsari Kota Depok Wahyu Nurul Hidayati; Aris Sanulika; Dila Angraini
ABDIMAS Iqtishadia Vol. 3 No. 1 (2025): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v3i1.51699

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi MT. Nurul Iman Jl. Mandor Tadjir RT. 003 RW. 006, Kelurahan Serua, Kecamatan Bojongsari, Kota Depok, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil yang diharapkan dari sosialisasi ini adalah target dapat mengedukasi dan meningkatkan kepatuhan dalam membayar pajak kendaraan bermotor.

Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor melalui Aplikasi Sapawarga Wahyu Nurul; Aris Sanulika; Wiwit Irawati
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46744

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi penduduk Desa Caringin Kab. Bogor, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Metode pelaksanaan yang digunakan berupa seminar yang dilakukan secara tatap muka dan diskusi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil dari sosialisasi ini masyarakat merasa sadar dengan adanya aplikasi Sapawarga Jabar untuk memudahkan pembayaran pajak khususnya pajak kendaraan bermotor. Kata Kunci : Edukasi, Kepatuhan, Pajak Kendaraan Bermotor, Aplikasi Sapawarga

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