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All Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Impresi Indonesia AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Multidisiplin Teknologi dan Arsitektur Optimal: Jurnal Ekonomi dan Manajemen
I Ketut Wenten
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Sapta Setia Darma; Chaidir Djohar; I Ketut Wenten; Alexander Raphael
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.928 KB) | DOI: 10.32493/al-jpkm.v1i1.4008

Abstract

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.Keywords: Finance, Bookkeeping, Taxation, Kedaung Areas, Community ServiceActivities
ANALISIS CAR, NPL, BOPO, NIM, LDR DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA BANK ARTHA GRAHA INTERNASIONAL TBK I Ketut Wenten
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.451 KB)

Abstract

The purpose of this study is to analyze and know the conclusions about the effect of the above variables on Profitability at Bank Artha Graha International proxy with Return on Assets (ROA). Data used in this study quarterly Financial Report period March 2001 - December 2014 based on the publication of Indonesian Banking Directory listed on the Financial Services Authority (OJK) and Bank Indonesia (BI) and the profile of the company Bank Artha Graha International Tbk. The research method used is analytical associative analytical analytical, analytical analytical research that aims to know the relationship between two or more variables, the method of explaining, predict and control a symptom. while the analytical causal associative is the causal relationship where the variable X will affect the variable Y. while the analytical technique used is multiple linear regression with quadratic equations and hypothesis test by using t-statistics for partially and F-statistics for the simultaneous. From partial research result; The effect of CAR on ROA of t count <t-table (-2,626 <-2.008) and probability 0.0114 <0.05 then H01 rejected, NPL effect on ROA t count> t-table (-1,7638> -2,008 ) with probability 0.08> 0.05 then H02 received, the effect of BOPO on the ROA of t count <t-table (-3,9819 <-2.008) and probability 0.0002 <0.05 then rejected, the effect of NIM on ROA the result of t arithmetic> t-table (5,115> 2,008) and probability 0.000 <0,05 then H04 rejected, influence of LDR to ROA t count <t-table (1,292 <2,008) and probability 0,202> 0, 05 then H05 accepted. The result of F test (simultaneously) shows F count> F-table or 63,76> 2,008 with probability value (significance) 0,000 <0,05. Can have a significant effect on the dependent variable ROA, BOPO independent variable there is a significant negative effect on the dependent variable ROA and NIM variable no significant positive effect on the ROA variable. NPL and LDR variables partially have no significant effect on ROA dependent variable at probability level (significance) less than 5%. The influence of variable variables (CAR, NPL, BOPO, NIM, and LDR) simultaneously significant and significant to profitability (ROA). From the results of this study is expected to be a guide, both by the management company in the management of companies and by investors in determining the investment strategy.
Pengaruh Intellectual Capital dan ESG Terhadap Manajemen Laba Dengan Struktur Kepemilikan Sebagai Variabel Moderasi Zahra Safira; I Ketut Wenten
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.611

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual Capital dan ESG terhadap Manajemen Laba yang di moderasi dengan Struktur Kepemilikan. Jenis penelitian ini adalah penelitian Kuantitatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data panel dengan menggunakan aplikasi Microsoft Excel dan Eviews 12. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2019-2023. Teknik pada penelitian ini adalah teknik purposive sampling dengan hasil dari 125 populasi menjadi 22 sampel perusahaan yang diolah dalam penelitian. Hasil penelitan ini menunjukkan bahwa Intellectual Capital dan ESG berpengaruh secara simultan terhadap Manajemen Laba. Intellectual Capital secara parsial berpengaruh terhadap Manajemen Laba. ESG secara parsial tidak berpengaruh terhadap Manajemen Laba. Struktur Kepemilikan tidak mampu memoderasi pengaruh Intellectual Capital terhadap Manajemen Laba. Struktur Kepemilikan tidak mampu memoderasi pengaruh ESG terhadap Manajemen Laba
Pengaruh Capital Structure, Tax Planning, dan Sales Growth Terhadap Company Value Ghinaa Hazrina; I Ketut Wenten
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.627

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital structure, tax planning dan sales growth terhadap company value. Analisis dilakukan dengan menggunakan laporan tahunan perusahaan yang terdaftar pada sektor Barang Konsumen Primer di Bursa Efek Indonesia (BEI) selama rentang waktu 2019 hingga 2023. Sampel yang digunakan dalam penelitian ini adalah 12 sampel perusahaan Barang Konsumen Primer yang diperoleh menggunakan teknik pemilihan sampel Purposive Sampling dengan menggunakan kriteria-kriteria yang telah di tetapkan. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan terbuka yang di publish pada laman Bursa Efek Indonesia (BEI) dan web resmi perusahaan. penelitian ini menggunakan 3 variabel bebas yaitu capital structure (X1), tax planning (X2) dan sales growth (X3) dengan variabel terikat yaitu company value (Y). Penelitian ini menggunakan regresi data panel sebagai teknik analisis yang dilakukan dengan menggunakan bantuan perangkat lunak E-Views 12 Student Version Lite. Adapun hasil penelitian menunjukkan bahwa capital structure, tax planning dan sales growth berpengaruh secara simultan terhadap company value. Capital structure secara parsial berpengaruh terhadap company value, tax planning secara parsial tidak berpengaruh terhadap company value, dan sales growth secara parsial tidak berpengaruh terhadap company value.
Pengaruh Non-Debt Tax Shield, Firm Size dan Tax Avoidance terhadap Capital Structure Dinda Puspita Khairunnisa; I Ketut Wenten
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.724

Abstract

Penelitian ini bertujuan untuk menganalisis serta membuktikan secara empiris bagaimana pengaruh Non-Debt Tax Shield, Firm Size dan Tax Avoidance terhadap Capital Structure pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2023. Metode penelitian yang diambil menggunakan metode penelitian kuantitatif dengan teknik regresi data panel dan jenis data yang digunakan adalah data sekunder. Penelitian ini didasarkan pada pecking order theory. Teknik pengumpulan data pada penelitian ini menggunakan metode dokumentasi serta studi kepustakaan. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan populasi sebanyak 92 perusahaan dan memperoleh 14 sampel perusahaan dan hasil observasi mencakup 84 data penelitian selama enam tahun dalam periode tahun 2018- 2023. Analisis yang digunakan dalam penelitian ini adalah menggunakan regresi data panel dengan perangkat lunak EViews 13. Hasil pengujian pemilihan model pada penelitian ini menunjukkan bahwa model yang terbaik untuk digunakan adalah Fixed effect Model (FEM). Penelitian ini memperoleh hasil yaitu secara parsial, Non-Debt Tax Shield tidak berpengaruh terhadap Capital Structure, Firm Size berpengaruh terhadap Capital Structure, Tax Avoidance tidak berpengaruh terhadap Capital Structure, dan secara simultan Non-Debt Tax Shield, Firm Size dan Tax Avoidance berpengaruh terhadap Capital Structure.
Pengaruh Intensitas Modal, Transfer Pricing dan Kebijakan Dividen Terhadap Tax Avoidance Muhamad Reza Alfikar; I Ketut Wenten
Jurnal Multidisiplin Teknologi dan Arsitektur Vol. 4 No. 1 (2026): Mei 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/motekar.v4i1.8419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, transfer pricimg dan kebijakan dividen terhadap tax avoidance pada perusahaan sektor consumer non cycle yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2024. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling, dengan jenis penelitian kuantitatif deskriptif. Data yang digunakan merupakan data sekunder, yaitu laporan keuangan tahunan perusahaan. Jumlah sampel yang digunakan dalam penelitian ini adalah 7 perusahaan sektor consumer non cycle dengan pengamatan selama 5 (lima) tahun, sehingga terpilih sebanyak 35 objek pengamatan. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan model regresi random effect dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa intensitas modal, transfer pricing dan kebijakan dividen terhadap tax avoidance. Hasil penelitian secara parsial menunjukkan bahwa intensitas modal dan transfer pricing tidak berpengaruh terhadap Tax Avoidance, sedangkan kebijakan dividen berpengaruh terhadap Tax Avoidance.
PENGARUH TINGKAT SUKU BUNGA, KEPEMILIKAN MANAJERIAL DAN NILAI PASAR TERHADAP HARGA SAHAM Liska Alifiya; I Ketut Wenten
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.2693

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tingkat suku bunga, kepemilikan manajerial, dan nilai pasar terhadap harga saham. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan yang dipublikasikan di Bursa Efek Indonesia (BEI) pada tahun 2016 - 2021. Sampel dikumpulkan dengan menggunakan metode purposive sampling. Jumlah perusahaan yang dijadikan sampel penelitian sebanyak 9 (sembilan) perusahaan dengan periode penelitian selama 6 (enam) tahun sehingga diperoleh 54 data observasi. Data diolah dengan menggunakan Program Statistik Eviews 10 untuk menguji hipotesis dengan menggunakan analisis regresi data panel. Hasil uji statistik t kepemilikan manajerial secara parsial berpengaruh negatif terhadap harga saham, namun tingkat suku bunga dan nilai pasar secara parsial tidak berpengaruh terhadap harga saham. Hasil uji statistik F menunjukkan bahwa tingkat suku bunga, kepemilikan manajerial, dan nilai pasar secara simultan berpengaruh terhadap harga saham.
The Influence of Tax Avoidance and Institutional Ownership on Stock Prices with Dividend Policy as a Moderating Variable I Ketut Wenten; Lailatul Khasanah
Jurnal Impresi Indonesia Vol. 4 No. 9 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i9.7007

Abstract

The purpose of this study is to determine the effect of tax avoidance and institutional ownership on stock prices with dividend policy as a moderator in companies operating in the non-cyclical customer sector for the 2019-2023 period partially. The research method uses a quantitative method. With a sample of 127 companies, the objects used are financial reports and annual reports for a period of 5 years. Data analysis uses classical assumption tests, regression analysis, coefficient of determination analysis, and coefficient of determination analysis using hypothesis testing. The results of this study are that tax avoidance has no partial effect on stock prices, the results of institutional ownership have no effect on stock prices, while using moderation tax avoidance and dividend policy mutually have no effect on stock prices and institutional ownership with dividend policy together produce significant results partially on stock prices.
Analisis Pengaruh Intensitas Modal, Tingkat Hutang terhadap Manajemen Pajak dengan Peran Moderasi Ukuran Perusahaan Efa Loli Susan; I Ketut Wenten
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2207

Abstract

Tax management has become increasingly important for companies because tax obligations can affect profitability and financial efficiency, while differences in corporate characteristics may influence the strategies adopted to manage tax burdens. In this context, capital intensity, leverage, and firm size are relevant factors to examine, particularly in the Basic Materials sector, which has distinctive asset structures and substantial investment requirements. This study aims to analyze the effect of capital intensity and leverage on tax management, with firm size as a moderating variable, in Basic Materials sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that capital intensity affects tax management, whereas leverage has no significant effect on tax management. Furthermore, firm size is unable to moderate the relationship between capital intensity and tax management or between leverage and tax management. These findings contribute to the development of corporate tax management strategies and provide references for future research.
Pengaruh Kepemilikan Manajerial dan Kebijakan Dividen terhadap Agresivitas Pajak dengan Sales Growth sebagai Pemoderasi Salsabilla Anwi Fatikah; I Ketut Wenten
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10574

Abstract

This study aims to determine the effect of Managerial Ownership and Dividend Policy on Tax Aggressiveness with Sales Growth as a Moderator. This research method uses quantitative. This research method is quantitative. The population of this study is 70 non cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique for this study used purposive sampling so that 14 companies met the criteria in this study. Panel data linear regression analysis and Moderated Regression Analysis tests in this study used Microsoft Excel and E-Views version 12. Based on the results of the study, it shows that managerial ownership has no effect on tax aggressiveness, while dividend policy does not affect tax aggressiveness. Furthermore, sales growth is unable to moderate (weaken) managerial ownership or dividend policy on tax aggressiveness. The conclusion is that both independent variables do not have a significant influence in influencing tax aggressiveness, and sales growth does not play a moderating role.  
Co-Authors Alexander Raphael Chaidir Djohar Dinda Puspita Khairunnisa Efa Loli Susan Ghinaa Hazrina Lailatul Khasanah Liska Alifiya Muhamad Reza Alfikar Salsabilla Anwi Fatikah Sapta Setia Darma Zahra Safira