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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/comanagement.v3i1.190

Abstract

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.
Meningkatkan Kepatuhan Wajib Pajak melalui Pendampingan dalam Pelaporan SPT Tahunan Coretax (Core Tax Administration System) di Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang Suhono Suhono; Endang Mahpudin; Eva Maria Sulastri; Rina Maria Hendriyani; Suparno Suparno; Nahruddien Akbar M
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.38823

Abstract

Lembaga Tax Center di Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang (Unsika) dengan semangat edukasi dan pelatihan bagi Dosen, Mahasiswa dan Wajib Pajak. Pada awal tahun 2026 dosen dan Tendik perpajakan menyelenggarakan pendampingan Registrasi, aktivasi dan pelaporan SPT Tahunan Coretax (Core Tax Administration System) di Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang. Tujuan dari program pendampingan Registrasi, aktivasi dan pelaporan SPT Tahunan Coretax yaitu memberikan pendampingan kepada Dosen dan Tendik sebagai wajib pajak dalam memudahkan berinteraksi dengan sistem Direktorat Jendral Pajak (DJP) melalui penggunaan single-digital access di coretax system (CTAS). Metode yang digunakan dalam sosialisasi ini yaitu pendampingan pelaporan SPT Tahunan Wajib Pajak Pribadi. Sejumlah 116 peserta pendampingan sudah berhasil melakukan SPT, setelah sosialisasi menunjukkan perubahan peningkatan pemahaman, rata-rata peserta sudah paham (97%). Hal ini membuktikan bahwa dengan adanya pendampingan yang diberikan pada pelaporan SPT Tahunan Dosen dan Tendik, wajib pajak bisa melesaikan pelaporan SPT tepat waktu.
EVALUASI PENERAPAN PAJAK PERTAMBAHAN NILAI ATAS JASA LOGISTIK ALAT BERAT PADA PT. VINTAMA PERKASA NUSANTARA Maria Damayanti; Endang Mahpudin; Madjidainun Rahma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bgpwns63

Abstract

This study aims to evaluate, examine, and assess whether the Value Added Tax practices implemented by PT. Vintama Perkasa Nusantara as a heavy equipment logistics service provider have been implemented in accordance with applicable provisions and regulations. In this study, the researcher used a qualitative descriptive research type, using primary data sources and supporting data obtained through data collection methods through interviews and documentation activities. Based on the results of the research conducted, it was found that PT. Vintama Perkasa Nusantara can be said to have implemented Value Added Tax practices at a fairly good level, but there are several suggestions that can be considered for future implementation. Considering the importance of the contribution of Value Added Tax to state revenue, it is necessary to ensure that all companies that have been confirmed as Taxable Entrepreneurs have implemented Value Added Tax practices appropriately and appropriately. Through the evaluation process, it is hoped that companies can implement the suggestions given to implement corrective measures and increase company compliance with tax activities in Indonesia. Keywords : Heavy Equipment Logistics Industry, Tax, Value Added Tax