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All Journal Unifikasi: Jurnal Ilmu Hukum Jurnal Akuntansi dan Pajak Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Community Journal Veteran Society : Jurnal Pengabdian Masyarakat Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH)
Erna Chotidjah Suhatmi
Universitas Duta Bangsa Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Gilang Restu Ramadhan; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

Abstract

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.
Analisis Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Food And Beverage Di BEI Tahun 2020-2022 Tri Irawati; Erna Chotidjah Suhatmi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9938

Abstract

In fact, companies engaged in the food and beverage sector are not dependent on current economic conditions. This sub-sector is able to run stably and survive in any economic conditions. Companies engaged in the food and beverage sector must also be required to be competitive and able to adapt to the times so that they need to maintain the company's performance at a good level. This study aims to determine the effect of leverage, profitability, and firm size on financial performance in companies in the food and beverage sector. Analytical descriptive method is used in this research. The data used in this research is secondary data for 2020-2022 sourced from the Indonesian Stock Exchange. The data used are 26 food and beverage companies. The data analysis used was multiple linear regression with Eviews 10 software. Based on the results of the study, it was found that partially leverage and firm size had an effect on the performance of food and beverage companies as indicated by the probability value of the t test less than the alpha value of 1%, namely 0.003 and 0.004 . Simultaneously or jointly the leverage, firm size and profitability variables affect the performance of food and beverage companies as shown in the F test probability value of less than 5% alpha of 0.001.
Pengaruh Coorporate Governance, Leverage, Ukuran Perusahaan, dan ROA Terhadap Tax Avoidance (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Erna Chotidjah Suhatmi; Dessy Ambarsari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6704

Abstract

Tax is a very important component for the state, especially in national development. This indirectly indicates that both individuals and entities must also comply with their obligations to pay taxes consciously and voluntarily. It is noted that until now there are still many companies that avoid paying taxes, especially companies in the manufacturing sector. This study aims to determine the effect of corporate governance, leverage, firm size, and ROA on tax avoidance. The research approach used in this research is quantitative. This method is a data presentation that is dominated by numbers and statistical data analysis to test the hypotheses that have been announced beforehand. The data was obtained from the IDX's official website, namely www.idx.co.id. After screening the data, the researchers obtained 14 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in accordance with predetermined criteria. The data analysis method used in this research is multiple regression. Based on the results of research that has been carried out, it is found that the simultaneous test shown by the F test is known to have a sig-F value (p < 0.05) indicating that the variables of corporate governance, leverage, firm size, and ROA together have a significant effect on tax avoidance. . The partial test that has been carried out with the t test shows that there are two variables that affect the tax avoidance variable, namely institutional ownership and ROA.
Pemberdayaan Karang Taruna Desa Palur melalui Inovasi MOSbyeCandella (Lilin Antinyamuk dari Minyak Jelantah) Tatiana Siska Wardani; Erna Chotidjah Suhatmi; Agung Widiastuti; Nesya Sucitra; Faizah Ariqoh; Muhhamad Aminulloh
I-Com: Indonesian Community Journal Vol 4 No 3 (2024): I-Com: Indonesian Community Journal (September 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i3.5245

Abstract

Cooking oil that is used more than three times will be dangerous for the body. This is due to damage to the oil which will affect the quality and nutritional value of the food being fried and can have an impact on health. Karang Taruna Saras Muda is a community group consisting of young people in Palur Village, Sukoharjo Regency who are active in various activities, one of which is helping the community in creating a clean environment. The objectives of this PKM activity are (a) The aim of this empowerment is to provide education through socialization and training on making anti-mosquito candles (MOSquito BYE CANDELLA) to Karang Taruna Saras Muda partners in Palur Village and through mentoring to provide partners with the opportunity to learn entrepreneurship in utilizing the results of wax products from used cooking oil so that they can be accepted on the market. The PKM method starts with 3 stages, namely socialization, training, with the application of appropriate technology and marketing management training as well as mentoring and evaluation. The result of this PKM is that by evaluating the PKM implementation program, the aim is for partners to gain insight, knowledge and skills that are useful in managing used cooking oil waste and in particular for making anti-mosquito candles (Mos Bye Candella). The PKM activity implementation team hopes that this activity can increase the economic value of used cooking oil. Based on the results of PKM activities through making anti-mosquito candles from used cooking oil waste for the Palur Village Youth Organization, it went well and smoothly. The suggestion from PKM is to implement other innovations by utilizing used cooking oil waste to make other products that can be used by the wider community.
Co-Authors Agung Widiastuti Agus Suyatno Ananda Nur Wahit Antin Okfitasari, Antin Aris Prio Agus Santoso Dessy Ambarsari Faizah Ariqoh Gilang Restu Ramadhan Indra Hastuti Juli Cantika Lestari, Retna Dewi Melisa Ari Rahmawati Melisa Ari Rahmawati Muhhamad Aminulloh Nesya Sucitra Ningsih, Suhesti Oktavia Eko Anggraini Rahayu, Istiyawati Rahmawati Indah Sari Rayhan Gunaningrat Rayhan Gunaningrat Rika Novianingsih Safitri Nur Rohmah Singgih Purnomo Sopingi Sri Rahayu Tri Irawati Umi Hanifah Wardani, Tatiana Siska