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All Journal Jurnal Ekonomi dan Bisnis JEMMA | Journal of Economic, Management and Accounting To Maega: Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Kontigensi: Jurnal Ilmiah Manajemen EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
Yhoga Heru Pratama
Universitas Sarjanawiyata Tamansiswa
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy Suyanto Suyanto; Yhoga Heru Pratama
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.26 KB) | DOI: 10.24914/jeb.v21i1.704

Abstract

This research aims to test the effects of taxpayers’ knowledge and awareness, tax officials’ service quality, and the sunset policy on individual taxpayers’ compliance. The study focuses on individual taxpayers who run their business activities in Jogjakarta City to investigate: (1) the effect of taxpayers’ knowledge on taxpayers’ compliance, (2) the effect of taxpayers’ awareness on taxpayers’ compliance, (3) the effect of tax officials’ service quality on taxpayers’ compliance, (4) the effect of the sunset policy on taxpayers’ compliance. The study generates the primary data by distributing the questionnaires to individual taxpayers in Jogjakarta City as the respondents. Using the accidental sampling method, the data collection generates 108 respondents, with 77 usable responses. The multiple regression analysis shows that (1) taxpayers’ knowledge does not affect their tax compliance, (2) taxpayers’ awareness exhibit a positive effect on taxpayers’ compliance, (3) tax officials’ service quality does not affect taxpayers’ compliance, and (4) the sunset policy does not affect taxpayers’ compliance.
DINAMIKA PENELITIAN KEPATUHAN WAJIB PAJAK Sri Ayemi; Yhoga Heru Pratama; Jauzaa Azahroo Oksidea Oksidea; Fransiskus Vilisianus Sales
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i1.33

Abstract

This study explores the compliance of taxpayers in Indonesia from 2013 to 2023 by mapping research published in national scientific journals. The research methodology involves a thorough literature review, examining articles with the keyword "taxpayer compliance" on scientific journal websites. The population consists of articles on taxpayer compliance, and the sample is selected based on criteria such as keyword relevance, completeness, clarity, and online accessibilityThe mapping of journal names aims to categorize articles, facilitating information on journal consistency in publishing content related to taxpayer compliance. The findings reveal continuous publications on taxpayer compliance in scientific journals throughout the years, with 2017 dominating the articles. E-Jurnal Akuntansi emerges as the most prolific journal in publishing these articles. The prevalent research method is quantitative, with awareness of taxpayers being the most commonly studied variable. Implications of the study include recognizing E-Jurnal Akuntansi and Jurnal Akuntansi as promising channels for future researchers and the potential for more varied and in-depth results through the use of qualitative methods. The study also highlights the predominance of primary data sources and suggests the exploration of alternative sources such as observation and interviews for richer and more realistic data.
The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable Yhoga Heru Pratama; Antonius Rizky
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.498

Abstract

The aim of this research is to explore how profitability and liquidity influence tax aggressiveness, by considering the role of good corporate governance as a moderating factor. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methodology used uses quantitative methods. The population in this study were 193 manufacturing companies registered on the IDX. The sample used was 316 samples from the results of 79 companies multiplied by four years of financial reports selected using the purposive sampling method. Next, the collected data was analyzed using the SPSS program for multiple linear regression. The significance level used to test the hypothesis is 5%. The research results show that liquidity and profitability have a positive impact on tax aggressiveness. In addition, it was revealed that good corporate governance weakens the influence of profitability on tax aggressiveness, although it does not succeed in moderating the influence of liquidity on tax aggressiveness.
THE INFLUENCE OF TAX KNOWLEDGE, TAX BREVET TRAINING, AND TRI-NGA IMPLEMENTATION ON CAREER IN THE TAXATION FIELD Sri Lestari Yuli Prastyatini; Umi Wahidah; Yhoga Heru Pratama; Enggar Kartika Cahyaning; Devi Triani
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 1 (2024): Maret 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i1.2764

Abstract

This study aims to prove the influence of Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation on the Career Interest in Taxation Field. The study used a sample of Universitas Sarjanawiyata Tamansiswa Accounting students class of 2019, 2020, 2021, and 2022. Based on the questionnaires through a google form link to undergraduate accounting students on Universitas Sarjanawiyata Tamansiswa. Sampling technique employed in this study is the purposive sampling the total 119 respondents from the 2019-2022, which were then analyzed using SPSS version 20. Data processing is performed using multiple linear regression analysis. The findings reveal that Tax Knowledge, Tax Brevet Training, Tri-Nga Implementation has a positive effect on the Career Interest in Taxation Field. The variables of taxation knowledge, tax brevet training, and Tri-Nga implementation collectively influence the career interest of accounting students in the field of taxation.  
Pelatihan Pembuatan Model Business Canvas (BMC) dan Pemanfaatan Sosial Media Sebagai Media Pemasaran pada Karangtaruna di Rogobangsan, Bimomartani, Sleman Umi Wahidah; Sri Ayem; Suddin Lada; Yhoga Heru Pratama; Supatman Supatman; Enggar Dwi Kharisma
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2809

Abstract

Memulai suatu usaha tentu membutuhkan perencanaan yang matang dari berbagai aspek agar dapat meminimalisir terjadinya kegagalan. Perkembangan teknologi saat ini menjadi satu perubahan dalam dunia bisnis, salah satunya dari sisi pemasaran. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk menambah  pengetahuan dan memberikan pelatihan keterampilan dalam penyusunan business model canvas (BMC) dan penggunaan teknologi untuk pemasaran pada Karangtaruna Dusun Rogobangsan. Materi pertama diawali dengan materi kewirausahaan dan business model canvas kemudian dilaksanakan praktek penyusunanan business model canva, dan diakhiri dengan diskusi. Materi kedua diawali dengan pengenalan tools yang saat ini bisa dimanfaatkan sebagai media promosi antara lain Instagram, Facebook, Tiktok, WhatsApp, serta Google, kemudian dilanjutkan dengan pelatihan pembuatan akun Google. Pelaksanaan kegiatan PKM ini perlu dilaksanakan secara berkelanjutan. Hasil kegiatan pengabdian adalah peningkatan kemampuan peserta dalam memahami konsep pemasaran, peningkatan kemampuan memahami dan menyusun Model Business Canvas, serta peserta mampu memahami dan memanfaatkan media sosial dalam pemasaran seperti google map.
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Roy Frananda Saragih; Suyanto Suyanto; Yhoga Heru Pratama
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

Abstract

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.
Co-Authors Antonius Rizky Devi Triani Enggar Dwi Kharisma Enggar Kartika Cahyaning Fransiskus Vilisianus Sales Jauzaa Azahroo Oksidea Oksidea Roy Frananda Saragih Sri Ayem Sri Lestari Yuli Prastyatini Suddin Lada Supatman Supatman Suyanto . Umi Wahidah