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Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajak dengan CSR sebagai Variabel Intervening NOVITA ADIYANI; RANANDA SEPTANTA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.98 KB) | DOI: 10.32493/jiaup.v5i1.555

Abstract

The purpose of this study is to know and provide empirical evidence of the influence of liquidity, profitability, and corporate social responsibility to the tax aggressiveness of property and real estate firms listed on the Stock Exchange, and to know and provide empirical evidence of the influence of liquidity and profitability to corporate social responsibility on listed property and real estate firms On BEI. The research method used by writer is quantitative approach. The sampling technique uses the purposive sampling. Data collection methods used are literature study and documentation study. Data processing using SPSS program version22. The result of the research shows that liquidity does not partially effect on tax aggressiveness, profitability partially influence on tax aggressiveness, liquidity and profitability influence simultaneously to tax aggressiveness, liquidity and profitability do not influence partially to corporate social responsibility, and Corporate social responsibility have no effect Partially to tax aggressivenes.
PENGARUH PERSEPSI KUALITAS PELAYANAN KANTOR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI, TARIF PAJAK DAN ATURAN PAJAK TERHADAP TINGKAT KEPATUHAN DALAM MELAPORKAN PAJAK PENGHASILAN DI KPP MADYA TANGERANG Rananda Septanta
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.676 KB) | DOI: 10.32493/jiaup.v5i2.905

Abstract

By using the sample of taxpayers of individuals registered in KPP Madya Tangerang. Researchers test whether there is influence from the Perceptions of Quality of Tax Office Services for Individual Taxpayer, Tax Rate and Application of e-SPT Against Compliance Rate In Reporting Income Tax In KPP Madya Tangerang. Data is analyzed by using SPSS. Based on the existing analysis, it is evident that the variable of service quality does not affect the level of compliance in reporting income tax in KPP Madya Tangerang. However, the variable tax rate and Application of e-SPT in this case have an influence on tax compliance level, especially in reporting income tax at KPP Madya Tangerang.
Membentuk Jiwa Kewirausahaan yang Inovatif Saat Ini Rananda Septanta; Rijal Aslan; Adi Sofyana Latif; Elloni Shenurti
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 2 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v2i2.708

Abstract

Tujuan pengabdian kepada masyarakat ini ialah untuk memberikan informasi tentang cara menjadi pemain di bisnis kewirausahaan saat ini tentunya indonesia saat ini banyak produk maupun jasa saat ini yang layak untuk di publikasikan dan juga di jual oleh masyarakat sehingga mendapatkan keuntungan yang maksimal. Selain itu memberitahukan, dan menghimbau kepada seluruh masyarakat untuk dapat menambah jumlah orang yang melakukan kewirausahaan serta melakukan inovasi sehingga bisa menambah bisnis produk dan jasa yang ada serta juga sesuai lingkungan tersebut tentunya saat ini sehingga bisa diterima oleh masyarakat banyak, serta tidak melanggar ketentuan hukum yang berlaku. Metode pengabdian kepada masyarakat ini ialah seminar, diskusi, dan psikotes. Populasi dalam kegiatan pengabdian kepada masyarakat ini ialah sebanyak 50 orang yang semuanya merupakan masyarakat di kawasan buaran tangerang selatan. dari pengabdian kepada masyarakat ini ialah seluruh peserta memahami, dan merapkan seluruh materi dan diskusi yang terjadi pada saat acara berlangsung sehingga tujuan bisnisnya tercapai yakni memaksimalkan keuntungan yang ada melaluli produk dan jasa yang sudah dihasilkan sesuai kebutuhan yang ada.
Dampak E-commerce, Pengawasan Pajak dan Pemeriksaan PajakTerhadap Penerimaan Pajak Rijal Arslan; Raden Ai Lutfi; Muhammad Eko Ariwibowo; Rananda Septanta
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.6540

Abstract

Penelitian ini bertujuan untuk menganalisis dampak e-commerce terhadap penerimaan pajak, pengaruhnya pengawasan dan pemeriksaan pajak terhadap e-commerce, serta untuk mengetahui hubungan antara dampak e-commerce, pengawasan pajak dan pemeriksaan pajak terhadap penerimaan pajak. Metodologi yang digunakan adalah regresi linear berganda. Teknik analisis yang digunakan dalam memecahkan permasalahan ini adalah deskriptif kuantitatif, yaitu data yang diperoleh dari sampel populasi penelitian dianalisis sesuai dengan metode statistik yang digunakan kemudian diinterprestasikan. Data yang digunakan adalah data sekunder, kemudian mengambil kesimpulan dari analisis yang dilakukan. Berdasarkan hasil pengujian, bahwa dampak e-commerce dan pe,meriksaan pajak memiliki pengaruh yang cukup besar dan signifikan terhadap penerimaan pajak, sedangkan pengawasan pajak tidak memiliki pengaruh terhadap penerimaan pajak. Namun masih ada beberapa perusahaan yang belum terdeteksi, dikarenakan kurangnya personil sehingga pengawasan dan pemeriksaan pajak  kurang efektif.
Meningkatkan Kesadaran Masyarakat tentang Manfaat Tanaman Jahe sebagai Investasi Produktif dalam Bisnis Chaeru Syahru Ramdani; Adi Sofyana Latif; Lia Ira Sahara; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2011

Abstract

This community service (PKM) activity was conducted to address the limited public awareness regarding the economic and health benefits of ginger plants, particularly as a productive investment opportunity. Ginger, as a widely available medicinal plant, has significant potential to be developed into a sustainable small-scale business. Therefore, this program aimed to increase community understanding and motivation to utilize ginger cultivation as a source of income and entrepreneurship. The PKM was carried out at the Pamulang Orphanage Foundation, South Tangerang, on April 18, 2026. The activity involved six lecturers from Pamulang University and was attended by 26 participants, consisting of children and teachers. The implementation methods included material presentation, hands-on practice, interactive discussions, and question-and-answer sessions. The program was conducted in three stages: preparation, implementation, and reporting. The results showed a significant increase in participants’ knowledge and interest in ginger cultivation and its economic value. Participants were actively engaged and demonstrated enthusiasm during practical sessions. They gained insights into simple cultivation techniques and business opportunities related to ginger-based products. In conclusion, this PKM activity successfully enhanced community awareness and provided practical knowledge on utilizing ginger as a productive investment.
Penerapan Etika Profesi Akuntansi dalam Pengembangan Usaha Tanaman Kangkung untuk Meningkatkan Kesejahteraan Masyarakat R. Mohd Zamzami; Ahmad Syauqi; Rananda Septanta; Chaeru Syahru Ramdani
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2012

Abstract

This community service activity (PKM) is motivated by the need to improve community welfare through sustainable small-scale agribusiness while integrating professional accounting ethics. Many communities, including orphanages, have limited knowledge of ethical financial management and business development, which can hinder the growth and sustainability of their economic activities. Therefore, this program aims to enhance participants’ understanding of accounting professional ethics and its application in developing a water spinach (kangkung) cultivation business. The PKM was conducted at a foundation for orphans in Pamulang, South Tangerang, on April 19, 2026. The activity involved five lecturers from Universitas Pamulang and was attended by 24 participants, consisting of children and teachers from the foundation. The implementation methods included material presentation, hands-on practice, discussion, and question-and-answer sessions. The stages of the activity consisted of preparation, implementation, and reporting. The results of the activity indicate an increased understanding among participants regarding ethical financial practices and improved skills in cultivating and managing a small-scale kangkung business. Participants showed enthusiasm and active engagement throughout the program, suggesting the effectiveness of the applied methods.
Pengembangan Strategi Pemasaran Buah Jeruk untuk Meningkatkan Penjualan dan Kesejahteraan Masyarakat Adi Sofyana Latif; Rananda Septanta; Khuzaeni Khuzaeni; Ahmad Syauqi
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2017

Abstract

The marketing of citrus fruit products in local communities faces challenges related to limited promotion strategies and low consumer awareness which impact sales performance and community welfare especially in small scale community based agricultural marketing in rural settings contexts. Objective: This community service program aims to develop effective citrus fruit marketing strategies to increase sales and improve the welfare of the community through training and community engagement activities and sustainable development goals. Methods: The PKM activity was conducted at the Pamulang Orphan and Yatim Foundation in South Tangerang on April 11, 2026, involving five lecturers from Universitas Pamulang and 23 participants consisting of children and teachers from the orphanage foundation using presentation practice discussion and question and answer methods through preparation implementation and reporting stages and interactive evaluation to ensure effective understanding with pre and post evaluation assessments of knowledge gain results. Results: The program increased participants' understanding of marketing concepts and practical skills in promoting citrus products fostering enthusiasm for entrepreneurship and contributing to potential improvements in sales and community welfare leading to increased motivation among participants demonstrating improved marketing awareness practical application skills in real contexts.
Pemanfaatan Buah Salak untuk Meningkatkan Pendapatan dan Kepatuhan Pajak Final bagi Petani Baharudin Saga; Yunus Nurhasan; Khuzaeni Khuzaeni; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2019

Abstract

The utilization of salak fruit has potential to increase farmers' income and improve compliance with final income tax obligations in Indonesia especially rural farmers in processing local agricultural commodities. This community service program aims to enhance knowledge and skills of participants regarding value-added salak processing and tax awareness and strengthening awareness of tax obligations among informal sector communities. Methods: The PKM activity was conducted at Yayasan Yatim dan Piatu Pamulang, South Tangerang, on April 11, 2026, involving five lecturers from Universitas Pamulang and 23 participants consisting of children and teachers as part of community empowerment program. Activities were implemented through presentation practical training group discussion and question-and-answer sessions following preparation implementation and reporting stages to improve understanding and participation in collaborative learning. Results showed increased understanding of salak-based product development improved awareness of income generation opportunities and enhanced understanding of final tax compliance among participants in supporting household economy of participants families through improved value addition practices. The program also strengthened engagement between lecturers and community members particularly children and teachers of the orphanage foundation and provided practical insights into small-scale entrepreneurship opportunities based on local resources approach.
Pemberdayaan Masyarakat melalui Budidaya Wortel yang Terintegrasi dengan Peningkatan Ekonomi Lia Ira Sahara; Muhamad Eko Ari Wibowo; Chaeru Syahru Ramdani; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2021

Abstract

This community service program was initiated in response to the need to enhance community economic resilience through sustainable agricultural practices. Limited utilization of residential land and lack of knowledge about integrated cultivation systems have hindered local economic potential. Therefore, this program aimed to empower the community through carrot cultivation integrated with economic improvement strategies. The activity was conducted on April 11, 2026, at Pamulang Permai Housing, West Pamulang, South Tangerang. The program involved 10 lecturers from Universitas Pamulang and was attended by 20 local residents. The implementation methods included lectures, hands-on practice, discussions, and question-and-answer sessions. The program was carried out in three stages: preparation, implementation, and reporting. The results showed an increase in participants’ knowledge and skills in carrot cultivation, including land preparation, planting, maintenance, and harvesting techniques. Participants also gained insights into simple business strategies and product value enhancement. Enthusiasm and active participation indicated the program’s positive reception, with potential for sustainable application to support household income. In conclusion, this program successfully contributed to community empowerment by integrating agricultural practices with economic development, fostering both self-sufficiency and entrepreneurship among residents.
Pengembangan Budidaya Sawi sebagai alternatif untuk Meningkatkan Ketahanan Pangan Masyarakat Siarwi Siarwi; Adi Sofyana Latif; Yunus Nurhasan; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2023

Abstract

Food security remains a critical issue, particularly in urban areas where limited land availability restricts agricultural activities. One practical solution is the cultivation of fast-growing vegetables such as mustard greens (sawi), which can be grown in small spaces using simple techniques. This community service program aimed to enhance the knowledge and skills of local residents, especially women, in cultivating mustard greens as an alternative strategy to strengthen household food security. The program was conducted at Pamulang Permai Housing, West Pamulang, South Tangerang, on April 11, 2026. It was implemented by 10 lecturers from Pamulang University and involved 20 participants from the local PKK women’s group. The methods used included lectures, hands-on practice, discussions, and question-and-answer sessions. The implementation followed three main stages: preparation, execution, and reporting. The results indicated a significant improvement in participants’ understanding of mustard green cultivation techniques and their ability to apply these practices independently at home. Participants showed high enthusiasm during practical activities and demonstrated readiness to utilize limited yard space for food production. This activity contributed positively to increasing awareness of household-level food security and promoting sustainable urban farming practices.