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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) Ekonomi dan Bisnis Jurnal Doktor Manajemen (JDM) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Jurnal Abdimas Kartika Wijayakusuma Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service Jurnal Lemhannas RI Journal Research of Social Science, Economics, and Management DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review Proceeding International Annual Conference Economics, Management, Business, and Accounting
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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The Role of Progressive Tax, Tax Sanctions, Tax Amnesty, and Mobile Samsat in Increasing Vehicle Taxpayer Compliance Nuryansyah, Adha; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.139

Abstract

Motor Vehicle Tax (PKB) is a major source of Regional Original Income (PAD) that contributes significantly to supporting regional development. Bogor Regency, with its high growth rate of motorized vehicles, faces serious challenges in improving motor vehicle taxpayer compliance. To address this, the local government has implemented various policies, including progressive taxes, tax sanctions, tax amnesty programs, and mobile vehicle tax office services. This study aims to analyze the effect of progressive taxes, tax sanctions, motor vehicle tax amnesty programs, and mobile vehicle tax office services on motor vehicle taxpayer compliance in Bogor Regency. The research method used is quantitative with a multiple linear regression approach. Primary data were obtained through questionnaires distributed to motor vehicle taxpayers in Bogor Regency, while secondary data were obtained from documentation from relevant agencies. The results show that tax sanctions and mobile vehicle tax office variables have a positive and significant effect on motor vehicle taxpayer compliance. Conversely, progressive taxes and tax amnesty programs do not have a significant effect on the level of compliance. These findings indicate that the existence of strict sanctions and easy access to tax services through mobile vehicle tax office services are more effective in encouraging taxpayer compliance than the application of progressive rates or incentives in the form of fine waivers. The implication of this research is the need to strengthen public service policies that are oriented towards convenience, proximity, and legal certainty, so that taxpayer compliance can be increased sustainably and provide optimal contributions to the Regional Original Income of Bogor Regency.
Efektivitas Kegiatan Relawan Pajak RENJANI Dalam Mendorong Kesadaran Pajak Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Kebon Jeruk Satu Rahmahdina, Indira Dristi; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.225

Abstract

The Tax Volunteer Program for the Country (Renjani) is an initiative of the Directorate General of Taxes (DGT) that aims to increase public tax awareness and compliance, especially individual taxpayers and MSMEs, through collaboration with universities and Tax Centers by empowering students as volunteers. The program is implemented through volunteers training, placement at Tax Offices (KPP) and Tax Centers, tax education, and MSME assistance in fulfilling tax obligations, with implementation locations including KPP Pratama Jakarta Kebon Jeruk Satu. The evaluation shows that Renjani is effective in increasing that reporting of Annual Tax Return (SPT) and strengthening public trust in DGT, thus demonstrating the importance of synergy between DGT and universities in encouraging voluntary tax compliance and supporting the optimization of state revenue for national development, which is relevant to be applied at KPP Pratama Kebon Jeruk Satu to encourage broader tax awareness of individual taxpayers.
Integrating Green Banking into Sustainable Development Strategies for Commercial Bank Efficiency Siswanti, Indra; Riyadh, Hosam Alden; Nawangsari, Lenny Christina; Cahaya, Yohanes Ferry; Putra, Yananto Mihadi
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.759

Abstract

Digital banking is rapidly transforming commercial bank operations by improving efficiency, service quality, and sustainability orientation. Banks face increasing pressure to balance financial performance with environmental and social responsibility. In Indonesia, this transformation is closely linked to Green Banking (GB) practices and operational efficiency to support sustainable business performance. This study examines the effect of digital banking on the sustainable business performance of Indonesian commercial banks and investigates the mediating roles of GB and efficiency, as well as the moderating role of foreign ownership. The population includes all KBMI 3 and 4 banks, totaling 13 commercial banks. A saturated sampling technique was used, and the data were analyzed using EViews 12. Digital banking significantly enhances sustainable business performance and promotes GB and efficiency. GB positively affects sustainability and mediates the digital banking sustainability relationship. Efficiency (measured by BOPO) improves sustainability but does not mediate the effect. Foreign ownership does not moderate the relationship. Digital banking contributes to sustainability mainly through strengthening GB rather than efficiency alone. The absence of mediation by efficiency and moderation by foreign ownership represents an important boundary condition and a key contribution of this study.
Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
Aspects Influencing the Dividend Payout Ratio of the Indonesian Manufacturing Sector Amid the Covid-19 Epidemic Lucky Nugroho; Fitra Roman Cahaya; Muhammad Rudiyanto; Erik Nugraha; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The objective of this research endeavor is to examine the impact of assets, free cash flow (FCF), return on assets (ROA), current ratio (CR), and debt to equity (DER) on the dividend payout ratio (DPR). Therefore, the problem formulations in this study include: (i) does FCF affect DPR?; (ii) does ROA affect DPR?; (ii) does CR affect DPR?; (iv) does DER affect DPR?; (v) does assets affect DPR?. The methods used in this research are quantitative, using multiple regression. Furthermore, secondary data is sourced from the Indonesia Stock Exchange for the 2017–2020 period. The number of samples used amounted to 42 manufacturing companies. The results of this study found that the variables (i) FCF has a positive and significant effect on DPR; (ii) ROA variable has a negative and insignificant effect on DPR; (iii) CR variable has a positive and insignificant effect on DPR; (iv) DER variable has a negative and significant effect on DPR; and (v) company size or asset variable has a negative and significant effect on DPR. The implication of this research is to provide information to stakeholders in the construction sector related to factors that can affect DPR. The originality of this research lies in the object related to the construction sector, which is very important in the Indonesian economy.
Impact of the Pandemic on Tax Aggressiveness: Analysis of CSR, Audit Quality, and Capital Intensity in IDX Mining Companies Salsabila Prameswari; Triyani Budyastuti; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i1.25

Abstract

This study aims to determine the impact of Corporate Social Responsibility (CSR), Audit Quality, and Capital Intensity on tax aggressiveness during the pandemic. Utilizing secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, this quantitative research employs purposive sampling to select a sample of 20 companies. The analytical method used is multiple regression analysis, with data processing performed using SPSS 22 for Windows and Microsoft Excel. The results of this study indicate that Corporate Social Responsibility has a significantly positive effect on tax aggressiveness, suggesting that companies with higher CSR activities tend to exhibit more aggressive tax behaviors. Conversely, Audit Quality shows a significantly negative effect on tax aggressiveness, indicating that higher audit quality is associated with lower levels of tax aggressiveness. Additionally, Capital Intensity is found to have a significantly negative effect on tax aggressiveness, implying that companies with higher capital investments tend to engage in less aggressive tax strategies. These findings highlight the complex interplay between CSR, audit quality, capital intensity, and tax aggressiveness, particularly in the context of the mining sector during the pandemic. The study contributes to the existing literature by providing empirical evidence on how these factors influence tax aggressiveness and offers insights for policymakers and practitioners aiming to enhance corporate governance and tax compliance.
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth Harnovinsah Harnovinsah; Yananto Mihadi Putra; Zamri Ahmad
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.15

Abstract

The research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression. The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB).
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Yananto Mihadi Putra; Nurul Hidayah; Harnovinsah Harnovinsah; Noor Hazlina Ahmad
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.16

Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
Urgency Fee Based Income of Banking Industries in The New Normal Lucky Nugroho; Surender Mor; Yananto Mihadi Putra; Budhi Pribadhi Ishak; Nurhasanah
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.18

Abstract

This study aims to analyze the net profit growth of the banking sector based on their core business, namely credit growth and growth in third-party fundraising in the period before the Covid 19 pandemic and during the Covid-19 pandemic. Meanwhile, bad debt growth is a moderating variable factor. The method used in this study is quantitative with moderating regression analysis with a sample of 34 banks. The results of this study are in the period before the Covid-19 pandemic and during the Covid-19 pandemic, where the growth of third-party funds had a positive and significant effect on net profit growth, credit growth moderated by bad debt growth had a positive and significant effect on net profit growth, growth in third-party funds moderated by the growth of bad debt has a positive and significant effect on net profit growth. However, there are differences in the effect of credit growth on net profit growth in the period before the Covid-19 pandemic, which has a positive and significant effect. Meanwhile, during the Covid-19 pandemic, credit growth had an insignificant positive effect on net profit growth. In addition, based on the determination test, during the Covid-19 pandemic, the influence of credit growth, third-party funds growth, and bad debt were not the main contributors to net profit growth. This is because, during the Covid-19 pandemic, bank profit growth was dominated by fee-based income. The implication of this research is to identify bank business prospects in the new normal period, which is dominated by fee-based income, so the banking industry must invest in developing digital banking to increase its profit. This study identifies that the banking industry's business in the new normal era has excellent prospects if it can change its business strategy from credit to fee-based income.
The Effect Of Financial Performance, Good Corporate Governance, Asset Structure, Dividend Policy On Debt Policy Brechmans Aditia Jogo Boro; Lucky Nugroho; Yananto Mihadi Putra; Anees Janee Ali
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 1 (2024): BISMA Journal March 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i1.5

Abstract

This study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022. The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Adib Faishol Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Amelia, Fatimah Rizky Ana Farida Sahara Andi Adriansyah Andri Budiwidodo Andriany, Dessy Anees Janee Ali Anees Janee Ali Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo benget rotua sihotang Boma, Kukuh Dwi Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Dharma, Robby Dina Monalisa Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Fardinal, Fardinal Fatikhah Romadhona Febrina Mahliza Firman Fauzi Firmansyah, Afandi Fitra Roman Cahaya Fransisca Listyaningsih Utami Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy Hosam Alden Riyadh A.Alazeez I Gusti Ayu Arwati Ildiko, Orban Indra Siswanti Irwan Harefa Iwan Harefa Izzat, Fadjar Hibbatul Julpri Andika Ken Paramita Aryana Lenny Christina Nawangsari Leriandri Ayuni Lin Oktris Lucky Nugroho M Hidayat Mahayanti Fitriandari Mahroji, Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf Maulana, Goffari Mawatish Aina Asmi Hasan Minanari Mohamad Torik Langlang Buana Mudita, Mudita Muhammad Rudiyanto Mustikasari, Fanie Muthia Rahayu Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putri Permata Sari Putriranti, Reyfira Rachmad Dwi Riyanto Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rena Renata Melanda Rhea Silva Aliifah Rista Bintara Riswari Asri Rabbani Riyadi, Yongki Rizki Briandana Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Safira Safira Sahara, Ana Farida Salsabila Prameswari Sandy Sandy Sari, Apri Lynia Setiawan, Audita Sidik, Yusuf Samil Soeharjoto, Soeharjoto Surender Mor Triyani Budyastuti Tunjung Atmadi Volkhonova Mariya Igorevna Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima Zendi Iklima