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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Return : Study of Management, Economic and Bussines
Ibrahim Ibrahim
Universitas Pamulang
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA UMKM DI PASAR MODERN INTERMODA BSD PADA MASA PANDEMI COVID 19 Imas Masriah; Gressy Transiseno; Ibrahim Ibrahim; Firman Amar Faras; Encung Sumarna; Indah Rosdiana Sari
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): Edisi Mei
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10502

Abstract

Kegiatan Pengabdian Kepada Masyarakat pada masa pandemi Covid 19 ini dilakukan dengan Pengelola Pasar Modern Intermoda BSD Tangerang bekerjasama dengan PT. Sarana Jakarta Ventura. Tujuan untuk memberikan pelatihan kepada para pelaku UMKM yang ada di pasar modern Intermoda BSD agar mampu bangkit dan mandiri khususnya pada masa pandemic. Adapun metode yang digunakan yaitu ceramah, diskusi, dan pemberian materi mengenai manajemen sumber daya manusia dan digital marketing serta strategi yang harus dilakukan oleh UMKM agar dapat survive pada masa pandemic ini, Kesimpulan dari Pengabdian Kepada Mayarakat di Pasar Modern BSD City ini adalah UMKM membutuhkan bantuan pelatihan SDM dan pendampingan agar dapat bangkit dan mandiri dimasa pandemic ini. Solusi yang diberikan adalah bantuan pelatihan SDM bagi UMKM. Keywords: Manajemen Sumber Daya Manusia; Kinerja; UMKM
The Effect of Capital Structure, Tax Planning and Inflation on Tax Avoidance Dinar Ambarita; Hilal Ma’aruf; Ibrahim Ibrahim
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.245

Abstract

This research aims to determine and provide empirical studies capital structure, tax planning and inflation on tax avoidance. Capital structure uses the Debt to Equity Ratio measurement, tax planning uses the Tax Retention Tare (TRR) measurement. Inflation uses the consumer price index and tax avoidance uses the cash effective tax rate. This research is a quantitative research with a research population of industrial companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population for this company was taken using a purposive sampling method to obtain 13 (thirteen) companies, so the sample obtained was 65 (sixty five) companies. The analysis technique uses Panel Data Regression Model Analysis using the statistical management program Eviews 10. The results of the research show that capital structure has an effect on tax avoidance, tax planning has a negative effect on tax avoidance and inflation has a negative effect on tax avoidance. Based on the results of the hypothesis, it shows that the variables of capital structure, tax planning and inflation simultaneously (simultaneously) have an effect on tax avoidance.
Co-Authors Dinar Ambarita Encung Sumarna Firman Amar Faras Gressy Transiseno Hilal Ma’aruf Indah Rosdiana Sari Raden Mohamad Herdian Bhakti