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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Journal of Humanities and Social Studies Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Smart Society: Community Service and Empowerment Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Engineering eProceedings of Management Jurnal Informatika Ekonomi Bisnis
Ardan Gani Asalam
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021 Adelia, Cantika; Asalam, Ardan Gani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1843

Abstract

Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan, Sistem Pelaporan Menggunakan E-Filling Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Kasus Pada KPP Pratama Tasikmalaya Periode 2021) Hasani, Nisa Aulia; Asalam, Ardan Gani
eProceedings of Management Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Management

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Abstract

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksaberdasarkan Undang-Undang, dengan tidak memperoleh imbalan secara langsung serta digunakan untuk keperluannegara bagi sebesar-besarnya kemakmuran rakyat. Sebagai kontribusi wajib kepada negara, system perpajakanyang berlaku saat ini yaitu self assessment yang berarti sistem pemungutan pajak, perhitungan pajak yang dimanapenentuan besaran pajak yang perlu dibayarkan oleh wajib pajak yang bersangkutan. Kepatuhan wajib pajakmerupakan Tindakan wajib pajak dalam pemenuhan kewajiban perpajakannya sesuai dengan ketentuanperundang-undangan dan peraturan pelaksanaan perpajakan yang berlaku dalam suatu negara. Berdasarkan sistemself assessment tingkat kepatuhan wajib pajak sangat dipengaruhi oleh beberapa faktor, pengetahuan, danpemahaman wajib pajak terhadap perpajakan. Pentingnya kepatuhan terhadap pajak ialah sebagai sumberpenerimaan negara yang berperan penting dalam menjaga kedaulatan dan kesatuan negara Indonesia. Patuhnyamembayar pajak sudah dikatakan membantu dalam kedaulatan negara dan menstimulasi perekonomian negeri.Tujuan penelitian ini untuk mengetahui bagaimana kualitas pelayanan fiskus, pemahaman perpajakan, sistempelaporan menggunakan e-filling, sanksi perpajakan, kepatuhan wajib pajak orang pribadi non karyawan di KantorPelayanan Pajak Pratama Tasikmalaya serta mengetahui pengaruh kualitas pelayanan fiskus, pemahamanperpajakan, sistem pelaporan menggunakan e-filling dan sanksi perpajakan terhadap kepatatuhan wajib pajakpribadi non karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya. Hipotesis dalam penelitian ini diujidengan Analisis Regresi Linier Berganda dengan alat bantu SPSS 25 for windows, populasi yang ditetapkan dalampenelitian ini sebanyak 32.685. Dengan menggunakan Slovin Sampling diperoleh minimum sampel 100 respondenWajib Pajak Orang Pribadi Non Karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya. Hasil Penelitianmenunjukan bahwa secara simultan maupun parsial Kualitas Pelayanan Fiskus, Pemahaman Perpajakan, SistemPelaporan Menggunakan E-Filling dan Sanksi Perpajakan berpengaruh signifikan terhadap Kepatuhan Wajib PajakPribadi Non Karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya.Kata Kunci-kualitas pelayanan fiskus, pemahaman perpajakan, penggunaan e-filling, sanksi perpajakan,kepatuhan wajib pajak.
Pengaruh Transfer Pricing, Capital Intensity, Dan Koneksi Politik Terhadap Tax Avoidance (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Pratama, Aziz Reza; Asalam, Ardan Gani; Wahyuni, Dhian
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Abstract

Tax avoidance ialah usaha penghindaran pajak yang dilakukan secara legal serta aman tanpa bertentangan denganperaturan perpajakan. Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yangbersifat memaksa yang digunakan untuk keperluan negara dan kemakmuran rakyat. Pajak merupakan salah satusumber pendapatan negara yang paling besar, pemerintah berupaya untuk memungut pajak secara optimal kepadawajib pajak, namun perusahaan seringkali melakukan usaha untuk mengurangi beban pajaknya dengan cara taxavoidance karna pajak merupakan beban yang mampu mengurangi laba. Penelitian ini dilakukan dengan maksudmenganalisis pengaruh transfer pricing, capital intensity, dan koneksi politik terhadap tax avoidance pada perusahaansektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 secara simultan dan parsial. Populasipada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.Sampel yang dihasilkan sebanyak 50 sampel. Analisis data pada penelitian ini adalah menggunakan statistic deskriptifserta regresi data panel. Hasil penelitian menunjukan bahwa secara parsial seluruh variabel independen berpengaruhterhadap tax avoidance, sedangkan secara parsial capital intensity berpengaruh negatif terhadap tax avoidance namuntransfer pricing dan koneksi politik tidak berpengaruh terhadap tax avoidance.Kata Kunci-capital intensity, koneksi politik, tax avoidance, transfer pricing
Pengaruh Kompensasi Eksekutif, Transfer Pricing dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Sianturi, Evelyn Desniar; Asalam, Ardan Gani; Said, Hilda Salman
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat mempengaruhi agresivitas pajak, salahsatu faktornya yaitu kompensasi eksekutif, transfer pricing, dan corporate social responsibility disclosure padaperusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021.Penelitian ini menggunakan teknik pengambilan sampel yaitu purposive sampling dari 95 perusahaan diperoleh28 perusahaan dengan periode pengamatan selama 5 (lima) tahun sehingga didapat 140 sampel observasi dalampenelitian ini. Metode analisis dalam penelitian ini adalah analisis regresi data panel dengan menggunakansoftware Eviews 12. Hasil penelitian ini menunjukkan bahwa kompensasi eksekutif, transfer pricing, corporatesocial responsibility disclosure secara simultan berpengaruh terhadap agresivitas pajak pada perusahaan sektorindustri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Secara parsial,kompensasi eksekutif, dan transfer pricing berpengaruh signifikan terhadap agresivitas pajak, dan corporatesocial responsibility disclosure tidak pengaruh terhadap agresivitas pajak pada perusahaan sektor industri dasardan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020.Kata Kunci- kompensasi eksekutif, transfer pricing, coporate social responsibility disclosure, agresivitas pajak
Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System Roni Winner; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.4921

Abstract

This research aims to analyze the influence of economic level, tax regulations comprehension, tax rates, and modernization of tax administration on the compliance of non-employee individual taxpayers in Bandung Cicadas Primary Tax Office. The research utilized a quantitative approach. Non-probability sampling technique, specifically Slovin Sampling, was employed with a sample size of 100 taxpayers, and data were collected through surveys. The research data was analyzed using descriptive statistics and multiple linear regression analysis using SPSS 26 software. The findings suggest that collectively, various factors including economic level, comprehension of tax regulations, tax rates, and modernization of tax administration, influence taxpayer compliance. Partially, the research reveals that both economic level and comprehension of tax regulations have a positive and significant impact on taxpayer compliance. However, tax rates and the modernization of the tax administration system do not significantly affect taxpayer compliance. These findings provide insights into tax compliance in Bandung Cicadas Primary Tax Office for tax authorities and regulators
The Influence of Capital Intensity, Leverage, and Political Connection on Tax Aggressiveness (Empirical Study of Mining Companies were Listed on the Indonesian Stock Exchange (IDX) from 2017 to 2021) Gabriella Srirejeki Sipahutar; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5076

Abstract

Tax aggressiveness is an action to engineer taxable income, whether legal (tax avoidance) or illegal (tax evasion). Companies conduct aggressive taxation because taxes are considered to reduce costs and increase company profits. The main goal of this research is to investigate the affect of capital intensity, leverage, and political connections on tax aggressiveness in mining sector companies were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The data analysis method used in this research is panel data regression using E-views software. The method used in this research is quantitative technique using secondary data. The population used in this research is mining sector companies were listed on the Indonesia Stock Exchange (IDX), and the sampling technique used in this research is purposive sampling with the acquisition of 10 companies in a 5-year period so that there are 50 samples that will be processed by researchers. According to the findings of the reserch, capital intensity, leverage, and political connections all have an impact on tax aggression. While partially affecting capital intensity, leverage and political connections have no significant effect on tax aggressiveness
The Influence of Leverage, Committee, and Financial Distress on Tax Avoidance (Empirical Study of Consumer Companies were Listed on the Indonesia Stock Exchange (IDX) from 2018 Until 2022) Tiur Ayumi Briggita Bakkara; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5077

Abstract

Tax Avoidance is a legal action taken by taxpayers to minimize the compliance costs that they incur when fulfilling their tax obligations. This action is very detrimental to the state because taxes are one of the largest sources of state revenue. The goal of the research is to establish the effect of leverage, audit committees, and financial distress on tax avoidance, in conjunction with the proxy CETR. The population in this research is comprised of consumer companies were listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. Using purposive sampling approaches, samples were acquired from 14 companies over a five-year period, producing an overall total of 70 samples. In this research, the analysis of panel data regression was conducted using the Eviews 12 tool. According to the outcomes of this research, leverage, audit committees, and financial distress are all having an impact on tax avoidance. Leverage and the audit committee have no impact on tax avoidance, whereas Financial Distress has a positive impact
Pengaruh Capital Intensity, Leverage dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Luida, Amanda Raihan; Asalam, Ardan Gani; Zultilisna, Djusnimar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.638 KB) | DOI: 10.36418/syntax-literate.v8i12.10400

Abstract

Pajak merupakan sumber pendapatan terbesar negara. Penerimaan pajak yang didapat digunakan untuk kepentingan negara, baik kepentingan rutin maupun kepentingan untuk pembangunan nasional yang sesuai dengan Undang-undang. Namun berbeda dengan perusahaan yang justru pajak dijadikan sebagai beban yang akan mengurangi pendapatan bersih pada perusahaan atau disebut juga dengan tax avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, leverage, dan kompensasi rugi fiskal terhadap tax avoidance pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021 secara simultan dan parsial. Populasi dalam penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Teknik yang digunakan dalam pengambilan sampel yaitu purposive sampling. Sampel yang diambil dalam penelitian ini adalah dari 13 perusahaan selama 6 tahun, sehingga totalnya sebesar 78 sampel. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews 12. Hasil penelitian dengan metode regresi data panel didapatkan hasil variabel capital intensity, leverage, dan kompensasi rugi fiskal berpengaruh secara simultan terhadap tax avoidance. Secara parsial, variabel leverage berpengaruh positif terhadap tax avoidance. Sedangkan variabel capital intensity dan kompensasi rugi fiskal tidak berpengaruh terhadap tax avoidance. Hasil penelitian ini diharapkan dapat menambah pengetahuan seputar tax avoidance dan diharapkan menjadi pertimbangan bagi perusahaan dalam melakukan tindakan tax avoidance.
Sosialisasi Pemenuhan Kewajiban Pajak Kendaraan Bermotor Bagi Masyarakat Desa Kertawangi Asalam, Ardan Gani; Yuliandhari, Willy Sri; Wulansari, Puspita
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1177

Abstract

Motor vehicle tax arrears have become a significant issue for local governments across Indonesia, including West Java Province. This problem arises not only in urban areas but also in rural regions. Therefore, a comprehensive outreach program is needed to ensure that vehicle owners fulfill their tax obligations. This community service activity aims to provide education on fulfilling tax obligations, starting with identifying the deadlines for motor vehicle tax payments, understanding the payment procedures, and utilizing government programs related to motor vehicle tax. The target audience for this activity is vehicle owners in Kertawangi Village, Cisarua Sub-district, West Bandung Regency. The partner organization for this community service is the Community Learning Activity Center (PKBM) Bina Terampil Mandiri (BTM), which serves as a bridge between the academic community of the Bachelor’s Program in Accounting at Telkom University and the target community. This collaboration helps identify issues faced by the community that align with the expertise of the accounting program. Through this community service activity, various problems related to motor vehicle tax were identified. To address these issues, we provided several alternative solutions that the target community could implement.ABSTRAKTunggakan pajak kendaraan bermotor menjadi masalah yang cukup serius bagi pemerintah daerah diseluruh Indonesia, salah satunya bagi provinsi jawa barat. Permasalahan ini tidak hanya muncul di perkotaan, namun juga dapat muncul di pedesaan. Oleh karena itu dibutuhkan sosialisasi yang massif agar Masyarakat yang memiliki kendaraan dapat memenuhi kewajiban perpajakannya. Kegiatan abdimas ini bertujuan untuk memberikan sosialisasi terkait pemenuhan kewajiban perpajakan yang dimulai dari identifikasi batas waktu pembayaran PKB, tata cara pembayaran PKB dan pemanfaatan program pemerintah daerah yang terkait dengan PKB bagi Masyarakat yang memiliki kendaraan bermotor di Desa Kertawangi, Kecamatan Cisarua, Kabupaten Bandung Barat. Mitra dalam kegiatan abdimas adalah Pusat Kegiatan Belajar Masyarakat (PKBM) Bina Terampil Mandiri (BTM) yang menjembatani antara civitas akademika S1 Akuntansi Telkom University dengan Masyarakat sasar dalam mencari permasalahan yang timbul di masyarakat yang sesuai dengan keahlian program studi S1 Akuntansi. Berdasarkan pelaksanaan pengabdian Masyarakat ditemukan berbagai macam permasalahan yang timbul terkait dengan pajak kendaraan bermotor dan untuk mengatasi hal tersebut kami memberikan beberapa alternatif solusi yang dapat digunakan oleh Masyarakat sasar.
TRANSFORMASI SISTEM INFORMASI AKUNTANSI DIGITAL MELALUI MANAJEMEN FILE BERBASIS CLOUD BAGI KARANG TARUNA DESA KERTAWANGI Wulansari, Puspita; Yuliandhari, Willy Sri; Asalam, Ardan Gani; Putra, Muhammad Alrazan Dwiky; Ashfahani, Muhammad Zayyinul Bahri; Putra, Muhamad Alifarizi Dwiangga
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 1 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i1.2579

Abstract

Digital transformation has become an essential requirement for community organizations to improve the effectiveness of administrative and financial management, including youth organizations such as Karang Taruna of Kertawangi Village, which still face limitations in utilizing cloud-based digital accounting information systems. This activity aims to enhance the understanding and capabilities of Karang Taruna members in managing accounting information systems through cloud-based file management to support more orderly, transparent, and collaborative financial recording and documentation. The community service was conducted through three stages: needs assessment with partners, socialization and training on basic concepts of digital accounting information systems and cloud-based file management, and evaluation through participant feedback. The results show that among the 30 participants involved, the majority of participants gained new understanding regarding the use of cloud-based links for embedding and documenting transaction evidence and gained new understanding of collaborative features, access authorization, and simultaneous document editing using Google Drive. Feedback evaluation indicates a very high level of participant satisfaction regarding the relevance of the material, clarity of delivery, and overall benefits of the activity. In conclusion, this community service program effectively improves digital accounting information system literacy among youth organizations and has the potential to support sustainable financial governance.
Co-Authors Adelia, Cantika Andi Chaerunnisa Ishak Anggun Rizki Novira Anisa Putri Astuti Arief, Achtar Rayhan Ashfahani, Muhammad Zayyinul Bahri Astuti, Anisa Putri Bagus Aji Permadi Brata, Muhammad Ariq Widyawan Dariadi, Annisa Faza Husna Dhian Wahyuni Dinda Rahmadani Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Erna Rahmawati Fatahurrazak Fatmayani, Dhea Putri Fauzan, Ilham Gabriella Srirejeki Sipahutar Hanif Al-Ghifari Ulwan Fakhri Hasani, Nisa Aulia Heristiqomah, Ghini Hidayat, Panggita Mauli Ihsan, Sayid Haikal Irna Liani Putri Anjanni Ismi Raihan Nadhira Karima, Sekar Khairunnisa Khairunnisa Leny Suzan Lestari, Poppy Ariyani Sumitha Luida, Amanda Raihan Mohamad Rafki Nazar Muhammad Visar Sinatrya Mumpuni, Yusriyah Trinugrahini Mutiara Mulyaningrum Nisa Iswatini Noorica, Famela Nova Agnia Astika Novitasari, Selvi Pratama, Aziz Reza Puja Gusti Wardana Puspita Wulansari Putra, Muhamad Alifarizi Dwiangga Putra, Muhammad Alrazan Dwiky Putri, Risty Widyana Rahmadian, Emailin Rd. Mohd. Raditya Ekaputra Tj Reshanggono, Awindya Kalma Risca Amelia Roni Winner Said, Hilda Salman Sheilamanda Raihanty Shinta Noviyanti Shinta Nur Ria Rindiani Sianturi, Evelyn Desniar Suciantara, I Putu Oki Sudarmaji, Harrys Tiur Ayumi Briggita Bakkara Vivi Dhana Try Putri Silalahi Willy Sri Yuliandhari