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All Journal Jurnal Elektronik Pendidikan Matematika Tadulako The Indonesian Accounting Review Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Kumawula: Jurnal Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Jurnal Abdi Insani Benchmark Jurnal Akuntansi AKUNESA Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Indah Hapsari
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Nilai Perusahaan dan Pemoderasian Pertumbuhan Perusahaan pada Sektor Barang Konsumsi Non-Cyclical Bursa Efek Indonesia Hapsari, Indah
Benchmark Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/benchmark.v4i2.417

Abstract

Penelitian ini menguji determinan nilai perusahaan dengan pertumbuhan perusahaan sebagai variabel moderasi.Data penelitian termasuk dalam data sekunder, dimana menggunakan sampel perusahaan-perusahaan di sektor barang konsumsi non-cyclical Bursa Efek Indonesia selama tahun 2018-2021.Penelitian ini menggunakan teknik analisis regresi linear berganda dan uji residual sebagai pengujian variabel moderasi.Adapun hasil pengujian menunjukkan bahwa kebijakan hutang dan kebijakan deviden berpengaruh terhadap nilai perusahaan.Meski demikian, pertumbuhan perusahaan tidak dapat memoderasi kedua variabel independen tersebut terhadap nilai perusahaan.Hal ini dilatarbelakangi oleh indikasi pertumbuhan perusahaan yang sempat terguncang, terutama pada masa pandemik, sehingga cenderung membuat investor bingung di dalam melepas atau mempertahankan sahamnya.
Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives Supriyati; Hapsari, Indah
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.174

Abstract

The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.
PEMETAAN DIGITAL DAN PENANAMAN MANGROVE SEBAGAI UPAYA KONSERVASI BERKELANJUTAN DI EKOWISATA MANGROVE WONOREJO SURABAYA Kholid, Ikhwan; Rithmaya, Chitra Laksmi; Kartik, Titis Puspitaningrum Dewi; Hapsari, Indah; Trikumala, Nabila; Rahmadhani, Anisa
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.2787

Abstract

Awareness of the importance of planting and preserving mangrove forests, especially in nature conservation and land rehabilitation activities, is certainly important. Sustainable conservation not only supports nature conservation, but also has an impact on local economic sustainability. Sustainable management is an effort to care for, protect, and preserve nature and the surrounding environment. Moreover, sustainable conservation emphasises the sustainable use of nature and the environment, both for the present and future generations. This activity was conducted at the Mangrove Tourism Site in Wonorejo Timur Village, Rungkut District, Surabaya. The event was attended by a team of lecturers, students, and mangrove managers (Non-Governmental Organisation). The method of implementing this activity involved observation (identifying partner needs), obtaining solutions, offering solutions, reaching an agreement on solutions, coordination, educating visitors, and evaluating the activity. From the pre- and post-test results, the average pre-test score was 6.19, while the post-test score was 7.65, showing a significant increase. When considering the average increase from pre-test to post-test, there was a 1.46-point increase. This indicates that through education on tree planting and digital mapping, students were able to understand the key points presented in this activity and demonstrated improved knowledge of Artificial Intelligence, specifically the ability to create barcodes.
Tax Avoidance: The Moderating Role of Profitability Widyaningrum, Putri; Hapsari, Indah
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p176-184

Abstract

This study aims to determine the effect of transfer pricing and leverage on tax avoidance, with profitability as a moderating variable. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The health sector has an important role, especially during the early and peak periods of the pandemic, and companies are not only required to support health, but also to prioritize company performance, including financial and tax aspects. Based on purposive sampling, the sample of this study was 130 company data from a total population of 150 company data in the healthcare sector. The testing method used in this study used multiple linear regression analysis and absolute difference value tests. The absolute difference test is used to answer moderation problems. The results of the study indicate that: (1) transfer pricing has an effect on tax avoidance; (2) leverage has an effect on tax avoidance; (3) profitability cannot moderate the effect between transfer pricing and tax avoidance; and (4) profitability cannot moderate the effect between leverage and tax avoidance. Profitability that cannot moderate indicates that companies as corporate taxpayers do not correlate profitability and tax burden significantly, considering the many tax facilities borne by the government and even exempted from taxation, especially in sectors that contribute to overcoming Covid-19 outbreak (including the healthcare sector). However, the influence of transfer pricing and leverage on tax avoidance indicates that taxpayers must remain cautious in the treatment of special relationships and debt policies, which require full disclosure of special relationship activities and reasonable debt limits to avoid the potential risk of tax audits.
Co-Authors Afandi, Haekal Ridlo Burhanudin Burhanudin Dewi Murdiawati I Nyoman Murdiana Joicenda Nahumury Kartik, Titis Puspitaningrum Dewi Kholid, Ikhwan Marinus Barra Tandiayuk Melati, Irene Nia Metana, Nosy Yodi Puspitaningrum, Ari Cahaya Rahmadhani, Anisa Rithmaya, Chitra Laksmi Setyorini, Haryati - Supriyati Supriyati . Trikumala, Nabila Widyaningrum, Putri Wilopo, R