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PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Ngadiman, Ngadiman; Puspitasari, Christiany
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.816 KB) | DOI: 10.24912/ja.v18i3.273

Abstract

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.
Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009 Ngadiman, Ngadiman; Theresia, Florence
Jurnal Akuntansi Vol 15, No 2 (2011): May 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i2.204

Abstract

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.
PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Ngadiman, Ngadiman; Huslin, Daniel
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.249 KB) | DOI: 10.24912/ja.v19i2.96

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnesty dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%
PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT Ngadiman, Ngadiman; Felicia, Felicia
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.491 KB) | DOI: 10.24912/ja.v21i1.138

Abstract

The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.
Pengaruh metode penilaian persediaan terhadap volatilitas return on asset, volatilitas cost of sale, dan volatilitas profit or loss pada perusahaan real estate dan properti yang tercatat di bursa efek indonesia periode 2007 – 2009 Ngadiman, Ngadiman; Santoso, Lydiawati
Jurnal Akuntansi Vol 17, No 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.205

Abstract

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen.
PENGEMBANGAN PERANGKAT PEMBELAJARAN MENGGUNAKAN PENDEKATAN SAINTIFIK UNTUK MENINGKATKAN HASIL BELAJAR DAN MELATIHKAN KETERAMPILAN BERPIKIR KRITIS SISWA Ngadiman, Ngadiman; Prabowo, Prabowo; Raharjo, Raharjo
JPPS (Jurnal Penelitian Pendidikan Sains) Vol 4, No 2 (2015)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpps.v4n2.p606-621

Abstract

This research development aims to determine the quality (validity, practicality, and effectiveness) of Physics Learning Material using Scientific Approach to Practice Students's Critical Thinking Skills in subject of fluid for student class XI Senior High School State 1 Batu Sopang. This research was implemented in two phases, namely the development of devices to follow the Morrison, Ross, Kalman, & Kemp?s design, continued implementation of the learning in the classroom using Pre- and Post-Design from Prunckun. The results showed that the developed device has a valid, practical, and effective. Valid visible from the validator assessment of the lesson plan RPP; student worksheets; students books achievement test; learning outcomes assessment instruments knowledge, performance, attitude, and critical thinking skills. Practical seen from the percentage feasibility study stage is 100 %; scores feasibility study in class XI-IA-1 is 3.71; XI-IA-2 3.72; and XI-IA-3 3.67; activities that support the scientific approach more dominant in learning and irrelevant activity has decreased every meeting; students responded positively to the process of learning and using a scientific approach that has been developed. Effective seen from individual mastery of knowledge learning outcomes of students of class XI-IA-1 is 88.00%; XI-IA-2 92.00%; XI- IA-3  87.00%; individual mastery of performance and attitude learning outcomes of students each class is 100 %; all students to increase critical thinking skills. Obstacles encountered in this study is times less efficient in guiding the students carry out experiments and practice critical thinking skills. The research showed that the physics learning material using scientific approach has valid, practical, and effective to improve learning outcomes and practice critical thinking skills. Penelitian pengembangan ini bertujuan untuk mengetahui kualitas (validitas, kepraktisan, dan keefektifan) perangkat pembelajaran fisika melalui pendekatan saintifik untuk meningkatkan hasil belajar dan melatihkan keterampilan berpikir kritis pada materi fluida untuk siswa kelas XI SMA Negeri 1 Batu Sopang. Penelitian ini dilaksanakan dalam dua tahap, yaitu pengembangan perangkat mengikuti rancangan Morrison, Ross, Kalman, & Kemp, dilanjutkan implementasi perangkat pembelajaran di kelas menggunakan Pre- and Post-Design dari Prunckun. Hasil penelitian menunjukkan bahwa perangkat yang dikembangkan telah valid, praktis, dan efektif. Valid terlihat dari penilaian validator terhadap RPP; LKS; buku siswa; instrumen penilaian hasil belajar pengetahuan, keterampilan, sikap, dan keterampilan berpikir kritis. Praktis terlihat dari persentase keterlaksanaan tahapan pembelajaran sebesar 100%; skor keterlaksanaan pembelajaran di kelas XI-IA-1 sebesar 3,71; XI-IA-2 3,72; dan XI-IA-3 3,67; aktivitas yang mendukung pendekatan saintifik lebih dominan dalam pembelajaran dan aktivitas tidak relevan mengalami penurunan setiap pertemuan; siswa memberikan respon positif terhadap perangkat dan proses pembelajaran menggunakan pendekatan saintifik yang telah dikembangkan. Efektif terlihat dari ketuntasan individual hasil belajar pengetahuan siswa kelas XI-IA-1 sebesar 88,00%; XI-IA-2 92,00%; XI-IA-3 87,00%; ketuntasan individual hasil belajar keterampilan dan sikap siswa setiap kelas sebesar 100%; semua siswa mengalami peningkatan keterampilan berpikir kritis. Kendala yang dihadapi dalam penelitian ini adalah kurang efisien waktu dalam membimbing siswa melaksanakan eksperimen dan melatihkan keterampilan berpikir kritis. Hasil penelitian menunjukkan bahwa perangkat pembelajaran fisika menggunakan pendekatan saintifik telah valid, praktis, dan efektif untuk meningkatkan hasil belajar dan melatihkan keterampilan berpikir kritis siswa.
Pengembangan Permainan Pecah Piring Sintren: Pemanfaatan Olahraga Tradisional pada Pembelajaran untuk Meningkatkan Kemampuan Motorik Kasar Anak Kamaludin, Kamaludin; Ngadiman, Ngadiman; Festiawan, Rifqi; Kusuma, Indra Jati; Febriani, Ayu Rizky
TEGAR: Journal of Teaching Physical Education in Elementary School Vol 3, No 2 (2020): Teaching Strategies by Physical Education Elementary Teachers
Publisher : Prodi PGSD Penjas FPOK UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tegar.v3i2.24447

Abstract

Currently traditional games are rarely played by children along with the times, even though several studies mention that traditional games have a very important role in stimulating the gross motor development that is owned by every child. This research aims to create new game products from traditional sport modifications that are appropriate to be used and can potentially develop the gross motor skills of children aged 9-12 years. The research method used is Research and Development (RD) which is carried out by the steps of: 1) Product Design, 2) Validation Phase 1, 3) Design Revision, 4) Second Stage Validation, 5) Trial of Small Scale Products, 6) Product Revision, 7) Final Product. The research sample was 30 students at Widarapayung Wetan State Elementary School 02 grades IV, V, VI. The research instrument was in the form of a questionnaire containing statements validated by experts, then the scores obtained were processed and converted into product evaluation criteria. The results of this study obtained an assessment of game experts by 94% or the category of "Very Good", education experts by 90% or the category of "Very Good" and experts for growth and development by 82% or the category of "Very Good", as well as an assessment of PJOK teachers by 85% or "Very Good" category, so as to get a final score of 91.2% or "Very Good" category, thus it can be stated that the PPS game is very appropriate to be used as a game model that can potentially develop gross motor skills of children aged 9-12 year.AbstrakSaat ini permainan tradisional mulai jarang dimainkan anak-anak seiring dengan perkembangan zaman, padahal beberapa studi menyebutkan bahwa permainan tradisional memiliki peran yang sangat penting dalam merangsang perkembangan motorik kasar yang dimiliki oleh setiap anak. Penelitian ini bertujuan untuk menciptakan produk permainan baru dari modifikasi olahraga tradisional yang layak digunakan dan berpotensi dapat mengembangkan kemampuan motorik kasar anak usia 9 - 12 tahun. Metode penelitian yang digunakan adalah Research and Development (RD) yang dilakukan dengan langkah-langkah: 1) Desain Produk, 2) Validasi Tahap ke-1, 3) Revisi Desain, 4) Validasi Tahap Kedua, 5) Uji Coba Produk Skala Kecil, 6) Revisi Produk, 7) Produk Akhir. Sampel penelitian adalah 30 siswa SD Negeri Widarapayung Wetan 02 kelas IV, V, VI. Instrumen penelitian berupa angket berisi pernyataan yang di validasi oleh ahli, kemudian skor yang diperoleh diolah dan dikonversikan ke dalam kriteria penilaian produk. Hasil penelitian ini memperoleh penilaian dari ahli permainan sebesar 94% atau kategori “Sangat Baik”, ahli pendidikan sebesar 90% atau kategori “Sangat Baik” dan ahli pertumbuhan dan perkembangan sebesar 82% atau kategori “Sangat Baik”, sert penilaian dari guru PJOK sebesar 85% atau kategori “Sangat Baik”, sehingga memperoleh nilai akhir sebesar 91,2% atau kategori “Sangat Baik”, dengan demikian dapat dinyatakan bahwa permainan PPS sangat layak digunakan sebagai model permainan yang berpotensi dapat mengembangkan kemampuan motorik kasar anak usia 9 – 12 tahun.
PENGEMBANGAN PERANGKAT PEMBELAJARAN MENGGUNAKAN PENDEKATAN SAINTIFIK UNTUK MENINGKATKAN HASIL BELAJAR DAN MELATIHKAN KETERAMPILAN BERPIKIR KRITIS SISWA Ngadiman, Ngadiman; Prabowo, Prabowo; Raharjo, Raharjo
JPPS (Jurnal Penelitian Pendidikan Sains) Vol 4, No 2 (2015)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpps.v4n2.p606-621

Abstract

This research development aims to determine the quality (validity, practicality, and effectiveness) of Physics Learning Material using Scientific Approach to Practice Students's Critical Thinking Skills in subject of fluid for student class XI Senior High School State 1 Batu Sopang. This research was implemented in two phases, namely the development of devices to follow the Morrison, Ross, Kalman, & Kemp’s design, continued implementation of the learning in the classroom using Pre- and Post-Design from Prunckun. The results showed that the developed device has a valid, practical, and effective. Valid visible from the validator assessment of the lesson plan RPP; student worksheets; students books achievement test; learning outcomes assessment instruments knowledge, performance, attitude, and critical thinking skills. Practical seen from the percentage feasibility study stage is 100 %; scores feasibility study in class XI-IA-1 is 3.71; XI-IA-2 3.72; and XI-IA-3 3.67; activities that support the scientific approach more dominant in learning and irrelevant activity has decreased every meeting; students responded positively to the process of learning and using a scientific approach that has been developed. Effective seen from individual mastery of knowledge learning outcomes of students of class XI-IA-1 is 88.00%; XI-IA-2 92.00%; XI- IA-3  87.00%; individual mastery of performance and attitude learning outcomes of students each class is 100 %; all students to increase critical thinking skills. Obstacles encountered in this study is times less efficient in guiding the students carry out experiments and practice critical thinking skills. The research showed that the physics learning material using scientific approach has valid, practical, and effective to improve learning outcomes and practice critical thinking skills. Penelitian pengembangan ini bertujuan untuk mengetahui kualitas (validitas, kepraktisan, dan keefektifan) perangkat pembelajaran fisika melalui pendekatan saintifik untuk meningkatkan hasil belajar dan melatihkan keterampilan berpikir kritis pada materi fluida untuk siswa kelas XI SMA Negeri 1 Batu Sopang. Penelitian ini dilaksanakan dalam dua tahap, yaitu pengembangan perangkat mengikuti rancangan Morrison, Ross, Kalman, & Kemp, dilanjutkan implementasi perangkat pembelajaran di kelas menggunakan Pre- and Post-Design dari Prunckun. Hasil penelitian menunjukkan bahwa perangkat yang dikembangkan telah valid, praktis, dan efektif. Valid terlihat dari penilaian validator terhadap RPP; LKS; buku siswa; instrumen penilaian hasil belajar pengetahuan, keterampilan, sikap, dan keterampilan berpikir kritis. Praktis terlihat dari persentase keterlaksanaan tahapan pembelajaran sebesar 100%; skor keterlaksanaan pembelajaran di kelas XI-IA-1 sebesar 3,71; XI-IA-2 3,72; dan XI-IA-3 3,67; aktivitas yang mendukung pendekatan saintifik lebih dominan dalam pembelajaran dan aktivitas tidak relevan mengalami penurunan setiap pertemuan; siswa memberikan respon positif terhadap perangkat dan proses pembelajaran menggunakan pendekatan saintifik yang telah dikembangkan. Efektif terlihat dari ketuntasan individual hasil belajar pengetahuan siswa kelas XI-IA-1 sebesar 88,00%; XI-IA-2 92,00%; XI-IA-3 87,00%; ketuntasan individual hasil belajar keterampilan dan sikap siswa setiap kelas sebesar 100%; semua siswa mengalami peningkatan keterampilan berpikir kritis. Kendala yang dihadapi dalam penelitian ini adalah kurang efisien waktu dalam membimbing siswa melaksanakan eksperimen dan melatihkan keterampilan berpikir kritis. Hasil penelitian menunjukkan bahwa perangkat pembelajaran fisika menggunakan pendekatan saintifik telah valid, praktis, dan efektif untuk meningkatkan hasil belajar dan melatihkan keterampilan berpikir kritis siswa.
Korelasi Power Otot Tungkai, Kekuatan Otot Lengan, dan Koordinasi Mata-Tangan terhadap Ketepatan Smash Bulutangkis Digantara, Tegar; Ngadiman, Ngadiman; Festiawan, Rifqi; Kusuma, Indra Jati; Wahono, Bayu Suko
Media Ilmu Keolahragaan Indonesia Vol 10, No 2 (2020): December 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/miki.v10i2.27334

Abstract

Olahraga bulutangkis memiliki beberapa teknik pukulan, salah satunya smash yang membutuhkan beberapa komponen fisik sebagai penunjang keberhasilan melakukan pukulan smash. Penelitian ini bertujuan untuk mengetahui hubungan antara power otot tungkai, kekuatan otot lengan, dan koordinasi mata tangan terhadap ketepatan smash bulutangkis. Penelitian ini merupakan penelitian korelasional, bertujuan untuk mencari hubungan antara variabel bebas power otot tungkai, kekuatan otot lengan, dan koordinasi mata tangan terhadap variabel terikat ketepatan smash. Sampel pada penelitian ini berjumlah 20 atlet anggota PB Delta Purwokerto. Teknik analisis data menggunakan uji korelasi sederhana dan regresi berganda. Berdasarkan hasil analisis data, diperoleh nilai koefisien korelasi hubungan power otot tungkai dengan ketepatan smash sebesar 0,571. Koefisien korelasi kekuatan otot lengan dengan ketepatan smash sebesar 0,735. Koefisien korelasi koordinasi mata tangan dengan ketepatan smash sebesar 0,520. Sedangkan hasil dari f hitung > f tabel (17,364 > 3,49) dengan nilai probabilitas sebesar 0,000. Dari hasil analisis data menunjukkan bahwa terdapat hubungan yang signifikan antara power otot tungkai, kekuatan otot lengan, dan koordinasi mata tangan dengan ketepatan smash bulutangkis.Badminton has several hit techniques; one of them is smash which requires several physical components as a support for the success of making a smash. This study was to determine the correlation between leg muscle power, arm muscle strength and hand eye coordination on badminton smashes. This study was a correlational study and the purpose was to find out the correlation between the independent variable of leg muscle power, arm muscle strength and hand eye coordination to the dependent variable smash accuracy. This study had 20 of PB Delta Purwokerto athletes as the subjects. The researcher used product moment correlation test to analyze the data. Based on the data analysis, the correlation coefficient value between the leg muscle power and the accuracy of the smash was 0.571, the correlation coefficient between arm muscle strength and smash accuracy was 0.735, meanwhile between the hand eye coordination and smash accuracy was 0.520. The result of f > table f (17,364 > 3,49) with a probability value of 0,000. The result of the data analysis indicated that there was a significant correlation among leg muscle power, arm muscle strength, and hand eye coordination with the accuracy of badminton smashes.
PREPARATION OF 2-AMINOETHYLSULFONIC ACID Widiyarti, Galuh; Hanafi, Muhammad; Isnijah, Siti; Kardono, Broto Sugeng; Ermawan, Ermawan; Ngadiman, Ngadiman; Sundowo, Andini
Makara Journal of Science Vol. 13, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Preparation process of 2-aminoethylsulfonic acid (taurine) from ethanolamine, sulfuric acid and sodium sulfite has been studied. The process involves two steps of reactions, the first was esterification of ethanolamine (H2N-CH2-CH2-OH) with sulfuric acid to produce the intermediate product of 2-aminoethyl ester (H2N-CH2-CH2-OSO3H) which then was extended to the second step by sulfonation with sodium sulfite to produce 2-aminoethylsulfonic acid (H2N-CH2-CH2- SO3H). These two process conditions were observed by varying mole ratio of reactants, temperature and time period of reactions. Taurine product was qualitatively analyzed using 1 H-NMR and LC-MS. Physical-chemical analysis were done by observing its melting point and determining its water, chloride and sulfate contents. Its melting point, water content, and sulfate content were 290o C, 0.303%, and 3 ppm, respectively, while its chloride content was undetected. After purification, the yield of process was 25.57%.