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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Journal of Management and Creative Business Science and Education Journal Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Endang Mahpudin
Universitas Singaperbangsa Karawang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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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
Pengaruh Return On Assets, Corporate Social Responsibility, Dan Firm Size Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Yuyun Rosmayanti; Endang Mahpudin; Suhono
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.938

Abstract

Tax avoidance merupakan upaya perusahaan dalam meminimalkan beban pajak secara legal melalui pemanfaatan ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diproksikan dengan Return on Assets (ROA), Corporate Social Responsibility (CSR), dan ukuran perusahaan terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder sebanyak 70 observasi yang dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif dan signifikan terhadap Effective Tax Rate (ETR). Karena ETR merupakan proksi terbalik dari tax avoidance, hasil tersebut menunjukkan bahwa CSR berpengaruh positif terhadap tax avoidance, sedangkan ROA dan ukuran perusahaan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa semakin tinggi pengungkapan CSR, semakin tinggi kecenderungan perusahaan melakukan tax avoidance. Hasil penelitian diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai faktor-faktor yang memengaruhi tax avoidance serta menjadi referensi bagi penelitian selanjutnya.
Analisis Efektivitas Kebijakan Penurunan Tarif PPH Badan Terhadap Investasi Di Indonesia: Studi Literatur Sistematis Mila Desita Fauziah; Endang Mahpudin; Rahma Madjidainun
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.940

Abstract

Rendahnya rasio pajak (tax ratio) Indonesia terhadap Produk Domestik Bruto mendorong pemerintah melakukan reformasi perpajakan melalui Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP), salah satunya berupa penurunan tarif Pajak Penghasilan (PPh) Badan dari 25% menjadi 22% guna memperkuat daya saing investasi di kawasan ASEAN. Penelitian ini bertujuan menganalisis efektivitas kebijakan penurunan tarif PPh Badan beserta insentif pajak lainnya, seperti tax holiday dan pembebasan pajak impor, terhadap peningkatan investasi domestik maupun Foreign Direct Investment (FDI) di Indonesia. Penelitian menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research) yang bersifat deskriptif, dengan data sekunder yang bersumber dari jurnal akademik, laporan kebijakan pemerintah, dan publikasi lembaga internasional. Hasil kajian menunjukkan bahwa penurunan tarif PPh Badan berkontribusi positif terhadap iklim investasi dengan menurunkan biaya modal dan meningkatkan profitabilitas bersih perusahaan, namun perannya bersifat sebagai faktor pendorong (necessary condition), bukan faktor penentu tunggal (sufficient condition). Efektivitas kebijakan ini sangat dipengaruhi oleh faktor non-pajak seperti kualitas infrastruktur, indeks persepsi korupsi, kemudahan berbisnis, dan kualitas sumber daya manusia. Selain itu, daya saing tarif pajak Indonesia di kawasan ASEAN masih relatif tertinggal dibandingkan negara tetangga. Penelitian ini menyimpulkan bahwa kebijakan penurunan tarif PPh Badan perlu diiringi dengan reformasi struktural non-pajak serta pengawasan dan evaluasi berkala agar mampu mendorong investasi yang berkualitas dan berkelanjutan.
Pengaruh Citra Merek dan Kualitas Produk terhadap Kepuasan Pelanggan: Studi Kasus pada Jersey Tim Nasional Indonesia Merek ERSPO Muhammad Zaki Al Hakim; Endang Mahpudin
Journal of Management and Creative Business Vol. 4 No. 2 (2026): : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i2.7502

Abstract

This study explores the influence of brand image and product quality on customer satisfaction in the context of ERSPO, the official brand of the Indonesian National Football Team jersey. The sports industry, particularly football, has a large fan base in Indonesia, making the national team jersey an important symbol of national identity and pride among supporters. Using a quantitative research method, data were collected through questionnaires distributed to 51 respondents who were ERSPO customers. This study tested three main hypotheses: (1) brand image has a significant effect on customer satisfaction, (2) product quality has a significant effect on customer satisfaction, and (3) brand image and product quality simultaneously have a significant effect on customer satisfaction. Multiple linear regression analysis, along with validity, reliability, and classical assumption tests, was employed to analyze the data. The findings contribute to the development of marketing theory by examining the relationships among these variables within the specific context of the sports industry. Furthermore, the results provide valuable insights for ERSPO and the sports industry in formulating effective marketing and production strategies to enhance customer satisfaction and loyalty.
Co-Authors Annisa Agnia Aulia Shandy Pramesta C Aulia, Ismiani Eva Maria Sulastri Hadian Wibowo Imam Fadilah Kayla Andira Linda Ayu Wulandari Lydia Nur Athifah Madjidainun Rahma Maria Damayanti Meiranti Andriyani Mila Desita Fauziah Mineva Riskawati Vitaningrum Muhammad Zaki Al Hakim Nahruddien Akbar M Nahruddien Akbar M Rahma Madjidainun RIDHA ANNISA Rina Maria Hendriyani Rini Utami Sugianto Ikhsan Suhono Suhono Suhono Suhono, Suhono Suparno Talia Laitanii Paratika Yuyun Rosmayanti Zulfa Aulia Nurul Putri