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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Mirai Management Jurnal Akuntansi dan Pajak AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi YUME : Journal of Management ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management

Endang Mahpudin

Universitas Singaperbangsa Karawang

Author-ID : 2657590

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

Published : 14 Documents Claim Missing Document

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Pendampingan UMKM di Kabupaten Karawang dalam Memaksimalkan Pemanfaatan Insentif Pajak Selama Masa Pandemi Endang Mahpudin; Annisa Agnia; Mineva Riskawati Vitaningrum
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 4 (2021): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i4.10681

Kegiatan pengabdian ini bertujuan untuk mengedukasi Usaha Mikro, Kecil dan Menengah serta memberikan pendampingan dalam mendapatkan haknya yang berupa insentif pajak selama pandemi covid-19 yang berada di wilayah Kabupaten Karawang. Terdapat 3 tahap dalam metode pengabdian ini. Tahap pertama adalah metode focus group discussion dan sharing time. Tahap kedua yaitu sosialisasi secara daring dengan menggunakan aplikasi berupa zoom. Tahap ketiga yaitu tahap aksi yang berupa pendampingan bagi UMKM Binaan. Berdasarkan kegiatan yang telah dilakukan UMKM Binaan mendapatkan hasil berupa surat keterangan PP 23 Final 0,5% ditanggung pemerintah, pengisian e-form secara online serta pembukuan secara sederhana. Kegiatan pengabdian ini harus dilakukan secara terus menerus setiap tahunnya untuk menciptakan UMKM yang naik kelas serta meningkatkan kepatuhan perpajakan baik bagi para pelaku UMKM maupun masyarakat publik.Assistance of MSMEs in Karawang Regency in Maximizing the Utilization of Tax Incentives During the PandemicABSTRACTThis service activity aims to educate Micro, Small, and Medium Enterprises and provide assistance in obtaining their rights in the form of tax incentives during the Covid-19 pandemic in the Karawang Regency area. I have only three stages in this method of devotion. The first stage is the focus group discussion method and time-sharing. The second stage is bold socialization using an application in the form of zoom. The third stage is the action stage in the form of mentoring-assisted MSME. Based on the Assisted MSME's activities, the results are in the form of a letter of PP 23 Final 0.5% borne by the government, filling out online forms, and simple bookkeeping. This service activity must be carried out continuously every year to create “UMKM Naik Kelas” and increase taxation for both MSME players and the public.Kata Kunci: Tax Insentive; Service; UMKM

THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON EFFECTIVE TAX RATE Rini Utami; Endang Mahpudin
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.01.TAHUN. 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to determine the effect of leverage, capital intensity and inventory intensity on effective tax rate on miscellaneous industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis and processed by using software SPSS 20. While data used are secondary data with quantitative data types during the period 2014 until 2018. Population of this study is the miscellaneous industry sector manufacturing companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 12 companies. Simultaneously results test show that leverage, capital intensity and inventory intensity simultaneously affect effective tax rate. And partially, leverage and capital intensity has an effect on effective tax rate However inventory intensity partially does not have an effect on effective tax rate.

THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS Lydia Nur Athifah; Endang Mahpudin
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.02.TAHUN. 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to determine the effect of liquidity, company size, and independent commissioners on tax aggressiveness. This research was conducted at the food and beverage sub-sector consumer goods companies in the period 2014-2018. The data analysis technique used is the linear regression test. Based on the research results, it is known that partially liquidity does not significantly influence tax aggressiveness, company size significantly influences tax aggressiveness, and independent commissioners do not significantly influence tax aggressiveness, and simultaneously independent variables such as liquidity, company size, and commissioners The independent variables jointly influence the dependent variable, namely tax aggressiveness. Keywords : Liquidity; Company Size; and Independent Commissioner

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada perusahaan Manufaktur Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2012 â€“ 2017) Linda Ayu Wulandari; Endang Mahpudin
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

This research aims to test the influence of profitability and size of the company with tax evasion. The population taken as the object of this research is as many as 13 companies in the automotive subsector Manufacturing Company with sampling method namely purposive sampling, so that the number of observations acquired as many as 9 companies. The results showed that the company's profitability and size were simultaneously influential against tax evasion. The partial profitability has no effect on tax evasion, and the company size partially affects the tax evasion on the automotive sub-sector manufacturing company listed on the Indonesia Stock exchange period of 2012-2017.

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2016-2020 Zulfa Aulia Nurul Putri; Endang Mahpudin
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1098

Manajemen pajak adalah cara untuk melakukan kewajiban perpajakan dengan mengurangi ukuran penilaian yang dibayarkan serendah mungkin untuk memperoleh laba dan likuiditas (Suandy, 2011). Dengan adanya manajemen pajak yang dilaksanakan secara tepat dan akurat, tidak akan menyalahgunakan norma perpajakan atau keengganan penilaian. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen pajak studi kasus pada perusahaan property dan real estate tahun 2014-2020.Â Variabel bebas yang digunakan dalam penelitian ini adalah profitabilitas, hutang dan ukuran perusahaan, sedangkan variabel terikatnya adalah manajemen fiskal. Populasi dalam penelitian ini adalah 62 perusahaan real estate dan real estate, sehingga sampel yang digunakan dalam penelitian ini adalah 12 perusahaan real estate dan real estate yang terdaftar di Bursa Efek Indonesia. Data yang dibutuhkan adalah data sekunder, teknologi pengumpulan datanya adalah teknologi dokumentasi. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis linier berganda.Hasil dari penelitian ini secara parsial variable Profitabilitas dan Ukuran PerusahaanÂ tidak berpengaruh terhadap Manajemen Pajak, Leverage berpengaruh terhadap Manajemen Pajak. Sedangkan secara simultan variabel Profitabilitas, Leverage, dan Ukuran Perusahaan tidak mempunyai pengaruh yang signifikan terhadap Manajemen Pajak.

Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019 Meiranti Andriyani; Endang Mahpudin
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1431

Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program.

Pengaruh Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur Pada Periode 2011-2015 Endang Mahpudin
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research is aimed to analyze the influence of profitability on the price of manufacturing companies share in the period of 2011-2015. Manufacturing industry sector is the main component of national ekonomi and as significant role within national development.Manufacturing companies are parts of industrial sectors that continue to develop in the current business world, with a constantly high transaction value in the stock exchange market. Besides, manufacturing companies are enterprises which have the highest number of emitters, which give significant influence to stock trade happening in Indonesian Stock Exchange Market (ISX). The object of this research is the stock price of manufacturing companies which is influenced by profitability. Meanwhile the research subject is manufacturing enterprises listed on ISX.Method applied in this research is quantitative method with case study approach Annual Financial Report year 2011 through year 2015. This method is used to see the influence of profitability on the price of manufacturing company share through the use of simple linear regression analysis. Based on data analysis results on manufacturing enterprises listed on ISX from year 2011 through year 2015, which are represented by: (1) PT Astra Internasional Tbk.;(2) PT Holcim Indonesia Tbk.; dan (3) PT Gudang Garam Tbk.,it can be concluded that profitability has significant influence on stock price change. Based on determinant coefficient calculation, the level of profitability influence on stock price is discovered to be 20.8%. Macro factors, such as market, inflation level and interest rate, fiscal and monetary policy, economic and international businesssituation also has influence on stock price. Micro factors, such as company revenue, shared dividend, cash flow, industrial fundamental change, and investment behavior change (from stock to obligation) has influence on stock price as well.

Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Yang Termasuk Dalam Jakarta Islamic Index Endang Mahpudin
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Taxes have a direct impact on reduction of a company's profits. Tax levy which the government should do without harming the public. Given the management's desire to press and make the tax burden as small as possible, so the management tends to minimize tax payments.Earnings management is an effort made by the management to intervene in the preparation of financial statements in order to benefit himself, namely the related companies.This study aims toexamine and obtain empirical evidence on the influence of tax planning on corporate earnings management practices included in the Jakarta Islamic Index.Population research was all the companies joined in the Jakarta Islamic Index. Sampling technique using purposive sampling, the sample with criteria of company that have audited financial statements and ended on December 31 and published in full from 2012-2016. Selection of selected samples of 28 companies. Data analysis using linear regression analysis. The results showed thattax planning had a significant positive effect onearnings management practices of companies included in the Jakarta Islamic Indexwith a magnitude of influence of only 8.9%. Hypothesis testing states theeffect of tax planning on profit management practices. The value of the regression coefficient is positive which indicates that the higher from tax planning, will improve thepractice of earnings managementsignificantly. The influence of tax planning on earnings management practice is 8.9%. The implication of this research such as the management press and make the tax burden as small as possible, so the management tends to minimize the tax payment with various efforts, as long as the activity is still in the applicable taxation regulation.

Analisis Pengaruh Faktor Fundamental Terhadap Return Sahma (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2013-2017) Endang Mahpudin; Ridha Annisa
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to analyze the influence of Fundamental Factors consisting of Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Stock Returns both partially and simultaneously on Banking companies listed on the Indonesia Stock Exchange during the 2013-2017 period. Sampling was carried out using purposive sampling technique. The research method used is a quantitative method with descriptive and verification approaches. The results showed that partially there is significant influence from Price to Earning Ratio (PER) and Dividend Payout Ratio (DPR) to Return stock but there is no significant influence of the Earning Per Share (EPS) and Price to Book Value (PBV) of the Stock return . While the research results is simultaneously a significant influence on the Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Return stock.

Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Hadian Wibowo; Endang Mahpudin
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1680

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling. The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance

Co-Authors Annisa Agnia Aulia Shandy Pramesta C Aulia, Ismiani Hadian Wibowo Imam Fadilah Kayla Andira Linda Ayu Wulandari Lydia Nur Athifah Meiranti Andriyani Mineva Riskawati Vitaningrum Nahruddien Akbar M RIDHA ANNISA Rini Utami Sugianto Ikhsan Suhono Suhono Suhono Suhono, Suhono Talia Laitanii Paratika Zulfa Aulia Nurul Putri

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