Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Journal of Accounting Science Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Manajemen Jurnal Riset Perbankan, Manajemen dan Akuntansi
Mhd Hasymi
Perbanas Institute Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Intangible Asset, Political Connection, dan Tunneling Incentives Terhadap Transfer Pricing Aggressiveness (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Suci Lestari; Mhd Hasymi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.86

Abstract

Transfer pricing as a classic issue in the world of taxation causes loss of potential tax that will be a state revenue. Multinational companies use transfer pricing aggressiveness as a result of the relationship with related parties for tax avoidance practice. The purpose of this study is to examine the effect of intangible assets, political connection, and tunneling incentives to transfer pricing aggressiveness. This study analyzed 13 samples of mining companies companies listed on the Indonesia Stock Exchange (IDX) from the period 2014 to 2018. This research was conducted with a quantitative approach with panel data analyzed using multiple regression analysis. The results of this study find that intangible assets is positively associated with transfer pricing aggressiveness, while political connection and tunneling incentives are not related to transfer pricing aggressiveness.
Literature Review Terhadap Kewajiban Moral, Kesadaran, Pengetahuan, Dimensi Keadilan, Ketegasan Sanksi Dan Pelayanan Pajak Yang Mempengaruhi Kepatuhan Pelaporan Wajib Pajak Mhd Hasymi
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4610

Abstract

The literature review aims to improve the views of the previous authors and complement them with taxation practices in the field related to moral obligations, taxpayer awareness, knowledge/understanding of taxation from the taxpayer side, and from the tax authority side to determine the dimensions of tax justice, the firmness of tax sanctions and the service quality of the tax authorities towards compliance corporate taxpayer reporting. The research process includes the collectibility of published journals, identification and analysis of research results related to taxpayer compliance and other influencing factors, through Google Scholar. The results of the study are taxpayer compliance can be improved through improving information technology, the use of tax funds can be enjoyed by the wider community, involving the world of education, professional institutions, a sense of justice felt by the tax community, fair reciprocal relations between taxpayers and tax officials, availability taxpayer funds. Recommendations from the research are providing incentives (rewards) to obedient taxpayers, reducing or eliminating  multiple interpretations of the implementation of tax regulations, issuing rules that have a sense of justice and involving stakeholders from the Directorate General of Taxes.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif: The Effect of Profitability, Leverage, Company Size, Intensity of Fixed Assets and Facilities on Tax Management with Effective Tax Rates Indicators Mutia Dianti Afifah; Mhd Hasymi
Journal of Accounting Science Vol. 4 No. 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.398

Abstract

This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.
Kajian Literatur Penerapan Perencanaan Pajak PPH Badan pada Perusahaan Baru Berdiri dalam Rangka Optimal Investasi Mhd Hasymi
MAMEN: Jurnal Manajemen Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i4.1056

Abstract

In the current condition, taxes are the primary source of state income that contributes to the state budget compared to the source of income from foreign exchange for oil and gas and non-oil exports. Viewed from the side of the taxpayer, tax is a burden that is the company's main obligation to fulfill it in a timely manner. This study uses a literature review, where the results of qualitative writing will explain about tax planning at the beginning of the company theoretically. The author in making this research uses descriptive qualitative research methods. The research process includes the collectability of literature, laws, government regulations, and published journals, identification and analysis of research results related to tax planning at the start of the company, through Publish or Perish and Google Scholar. The results of the study are in the form of a conclusion that tax planning at the beginning of the company's establishment can optimize investment in a more productive direction for the completion of the company as a whole. Recommendations from the research are providing incentives (rewards) to taxpayers who report corporate tax returns supported by complete tax planning reports, minimizing or eliminating multiple interpretations of the implementation of tax regulations, issuing tax rules with a sense of justice and involving stakeholders from the Directorate General of Taxes.
Co-Authors Mutia Dianti Afifah Suci Lestari