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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI MEDIA STUDI EKONOMI JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Balance Vocation Accounting Journal Jurnal Pendidikan dan Konseling MEDIA MANAJEMEN JASA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Media Akuntansi Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PANDAWA : Jurnal Pengabdian kepada Masyarakat
Rio Johan Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Intangible Asset dan Aktivitas Riset terhadap Kinerja Perusahaan Serta Dampaknya terhadap Pergerakan Harga Saham: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Bella Sindi Luvita Riyani; Rio Johan Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4341

Abstract

In Indonesian innovation organizations, this study takes a gander at how elusive resources and innovative work (Research and development) exercises influence organization execution and stock cost developments. This topic is important because innovation and intangible assets are important in the knowledge-based economy era. Using a quantitative procedure with the model are creating associations recorded on the IDX, this study looks at data from financial plan outlines, through and through gatherings, and company reports. The findings demonstrate that the organization's stock cost and presentation are significantly influenced by immaterial resources. The organization's presentation and stock cost are unaffected by research projects, which is unusual. The stock price itself has a significant impact on the company's performance in the interim
DIGITAL FINANCIAL LITERACY WORKSHOP FOR GENERATION Z AT COLÉGIO PAULOS VI DILI TIMUR LESTE Kiko Armenita Julito; Robiur Rahmat Putra; Sihar Tambun; Rio Johan Putra; Khalisah Visiana Subekti; Sonya Bano Gonçalves; Muhamad Ridho
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i2.9306

Abstract

Kegiatan workshop bertujuan untuk meningkatkan literasi keuangan digital Generasi Z di Colégio Paulos VI, Dili, Timor Leste, khususnya dalam mengelola keuangan pribadi dan pendapatan yang bersumber dari aktivitas digital seperti media sosial dan program afiliasi. Metode pelaksanaan kegiatan menggunakan pendekatan service learning melalui workshop yang memadukan ceramah dan praktik langsung penggunaan aplikasi keuangan digital QuickBooks. Kegiatan dilaksanakan secara hybrid dengan melibatkan siswa-siswi sebagai peserta dan mahasiswa sebagai pendamping praktik. Hasil evaluasi menunjukkan bahwa mayoritas peserta berada pada kategori paham dan sangat paham terhadap materi literasi keuangan dan penggunaan aplikasi QuickBooks, dengan persentase pemahaman sebesar 93%. Workshop ini terbukti mampu meningkatkan kesadaran siswa terhadap pentingnya pencatatan keuangan, pengelolaan arus kas, serta pengambilan keputusan keuangan yang lebih terstruktur. Kegiatan ini diharapkan dapat menjadi model pelatihan literasi keuangan digital yang aplikatif dan berkelanjutan bagi Generasi Z di Timor Leste.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE AND ITS IMPACT ON COMPANY VALUE: AN EMPIRICAL STUDY OF PUBLIC COMPANIES IN INDONESIA, MALAYSIA AND THE PHILIPPINES Maharani Dewi; Rio Johan Putra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20951770

Abstract

This study discusses the impact of capital structure, especially profitability, on tax avoidance practices in companies and the role of corporate governance in controlling these practices. The problem raised is how debt as source financing provides incentives for tax shield benefits that encourage companies to manage taxes aggressively to increase the Company's Value. The content of the study highlights the relationship between corporate profitability and tax management motivation, as well as the importance of strong governance mechanisms as a control of excessive tax avoidance so as not to reduce investor confidence and the company's market value. The research method uses a comparative approach between countries with a sample of companies in Indonesia, Malaysia, and Thailand, which have different tax governance and regulatory characteristics. The results show that Indonesia tends to experience more aggressive tax avoidance due to evolving supervision, Malaysia implements more transparent governance and taxation so that tax avoidance is more controlled, while Thailand occupies a moderate position with improved governance that has begun to be implemented. In conclusion, the success of tax avoidance management does not only depend on capital structure and profitability, but is highly determined by the quality of corporate governance and supervision in each country. Increased transparency and consistent regulation are essential to create an optimal balance between tax efficiency and the continuity of a Company's operations.
Profitabilitas, Free Cash Flow, Dan Tax Planning Terhadap Firm Value: Moderasi Kualitas Laba Asia Tenggara Rio Johan Putra; Novita Wijayanti
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9783

Abstract

AbstractThis study examines the effects of profitability, free cash flow, and tax planning on firm value, with earnings quality as a moderating variable, among food and beverage companies in Southeast Asia. The sample comprises 50 companies from Indonesia, Malaysia, Singapore, Thailand, and the Philippines during 2022–2024, yielding 150 firm-year observations. Panel data were analyzed using the Fixed Effect Model and Moderated Regression Analysis. The results show that profitability has a positive and significant effect on firm value, while free cash flow and tax planning have significant negative effects. Earnings quality moderates the effects of free cash flow and tax planning on firm value, but does not moderate the effect of profitability. These findings highlight the role of earnings quality in shaping investor assessments of cash-flow management and tax strategies. Management should therefore strengthen reporting transparency and earnings quality when designing financial policies intended to enhance firm value.
PEMANFAATAN CORETAX DALAM OPTIMALISASI ADMINISTRASI PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI Kiko Armenita Julito; Karina Tika Sari; Rio Johan Putra; Khalisah Visiana Subekti
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 5, No 1 (2026): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v5i1.9611

Abstract

Perkembangan digitalisasi perpajakan mendorong perlunya peningkatan kemampuan wajib pajak dalam mengelola administrasi perpajakan secara efektif dan sesuai ketentuan yang berlaku. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung optimalisasi administrasi Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) melalui pemanfaatan Coretax Administration System (Coretax) pada klien PT Idea Patent. Metode yang digunakan meliputi pendampingan, edukasi, observasi, serta praktik langsung dalam pengelolaan administrasi perpajakan. Kegiatan dilaksanakan melalui tahapan identifikasi permasalahan, rekapitulasi data perpajakan, penginputan dan validasi data pada sistem Coretax, pengkreditan Pajak Masukan, pelaporan SPT Masa, serta pengarsipan dokumen perpajakan. Hasil kegiatan menunjukkan bahwa pemanfaatan Coretax mampu meningkatkan efisiensi, akurasi, dan ketepatan waktu dalam pelaksanaan administrasi perpajakan. Selain itu, pendampingan yang dilakukan membantu wajib pajak memahami proses pengelolaan PPh Pasal 21, PPh Pasal 23, PPh Pasal 4 Ayat (2), dan PPN secara lebih sistematis. Implementasi Coretax juga mendukung digitalisasi administrasi perpajakan melalui integrasi data dan otomatisasi proses pelaporan. Dengan demikian, penggunaan Coretax berkontribusi dalam meningkatkan kualitas administrasi perpajakan dan mendukung kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku.
Co-Authors Akmal, Dhendy Rizki Amalia Astiani Rizkillah Ari Soeti Yani Ari Soeti Yani Aulia Al Qori Hadistiyah Bella Sindi Luvita Riyani Calista Ayu Millenia Risti Dea Anada Puspa, Rada Deri Deri Dewi Rochimah Diansyah Diansyah Diansyah, Diansyah Fauziah Fauziah Hanandia, Dian Fitri Herlina Herlina Irene Octavia Karina Tika Sari Khalisah Visiana Subekti Kiko Armenita Julito Maharani Dewi Maharani, Dewi Mei Welensya Br Simatupang melisa melisa Mila Mila Muhamad Iqbal Muhamad Ridho Muhammad Ulul Albab Nita Rumantir Novita Wijayanti Novrita Marsaulina Putra, Wahyu Karisma Qodary, Hilwa Fithratul Retno Wulandari Ridho, Muhamad Rina Febriani Riska Mawarni Robiur Rahmat Putra Sarah, Ira Siti Shiva Dewanti Nabila Shiva Dewanti Nabila Sihar Tambun simamora, virgo Sonya Bano Gonçalves Subekti, Khalisah Visiana Supartini Supartini