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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, Kompensasi Rugi Fiskal, dan Leverage Terhadap Agresivitas Pajak (Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024) Lalita Paffa Natania; Ardan Gani Asalam
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Penerimaan primer suatu negara ialah pajak, sehingga apabila perusahaan melakukan agresivitas pajak akan sangatmerugikan negara. Salah satu strategi dalam perencanaan pajak yaitu gresivitas pajak yang berada di antaraspektrum legal (kepatuhan yang sah) dan ilegal/kriminal (pelanggaran hukum). Perusahaan cenderung melakukanlangkah agresif dalam menurunkan kewajiban pajak/pengeluaran dan meningkatkan keuntungan. Riset yangdilakukan memiliki tujuan untuk menganalisis dampak harga antar entitas afiliasi atau transfer pricing (TP),pengalihan kerugian pajak ke tahun berikutnya atau kompensasi rugi fiskal (KRF), dan leverage (LEV) terhadapagresivitas pajak (AP) pada company barang konsumen primer yang terlisting pada pasar modal Indonesia ataudikenal dengan singkatan (BEI) tahun 2019-2024, dari segi statistik deskriptif, secara berkelompok atau simultanmaupun secara individu atau parsial. Melalui purposive sampling, diperoleh 19 perusahaan yang diamati selama 6tahun, sehingga total terdapat 114 data observasi. Regresi data panel dengan memanfaatkan aplikasi Eviews 12digunakan untuk menganalisis data pada riset ini. TP, KRF, dan LEV terbukti secara simultan/bersama-samamemberikan dampak terhadap agresivitas pajak. Jika ditinjau berdasarkan individu/parsial, TP tidak menunjukkanpengaruh yang signifikan, KRF menunjukkan pengaruh positif yang signifikan, sementara tiada pengaruh LEVterhadap AP.Kata kunci: agresivitas pajak, kompensasi rugi fiskal, leverage, trasnfer pricing.
Pengaruh Transfer Pricing, Leverage, Dan Capital Intensity Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021- 2023) Aulia Trie Juliani; Ardan Gani Asalam
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Pajak merupakan kewajiban yang harus dipenuhi oleh wajib pajak, termasuk perusahaan yang memiliki peranpenting dalam pemenuhan kewajiban perpajakan, namun dari perspektif perusahaan, pajak menjadi beban yangmengurangi laba bersih sehingga mendorong perusahaan untuk mencaristrategi pengurangan beban pajak secara legal, salahsatunya melalui tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, leverage, dan capitalintensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023.Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel denganmenggunakan software Eviews 12. Sampel penelitian terdiri dari 33 perusahaan manufaktur yang memenuhi kriteria seleksiselama tiga tahun observasi, menghasilkan total 99 data. Model efek acak (Random Effect Model) dipilih sebagai modelestimasi terbaik berdasarkan uji Chow, Hausman, dan Lagrange Multiplier. Hasil menunjukkan bahwa secara simultanketiga variabel berpengaruh signifikan terhadap tax avoidance, namun secara parsial hanya capital intensity yang memilikipengaruh positif signifikan, sedangkan transfer pricing dan leverage tidak berpengaruh signifikan. Hal ini menunjukkanbahwa perusahaan lebih cenderung memanfaatkan investasi pada aktiva tetap untuk mengoptimalkan pengurangan bebanpajak melalui mekanisme depresiasi.Kata kunci: Tax Avoidance, Transfer Pricing, Leverage, Capital Intensity, Perusahaan Manufaktu
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Socialization, Taxpayer Awareness, and Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance Panggita Mauli Hidayat; Ardan Gani Asalam
Smart Society Vol. 5 No. 2 (2025): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v5i2.821

Abstract

Motor vehicle tax is a key source of regional revenue, yet taxpayer compliance often remains low due to limited knowledge, weak socialization, low awareness, and the varied impact of tax amnesty programs. This study aims to analyze the influence of taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program on motor vehicle taxpayer compliance at the Samsat Office of Subang Regency in 2024. A quantitative approach and descriptive method were employed, using questionnaires distributed to 104 respondents selected through incidental sampling. The data were analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test. The results indicate that taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program simultaneously have a significant effect on motor vehicle taxpayer compliance. Partially, taxpayer knowledge has a highly significant effect on taxpayer compliance, while motor vehicle tax socialization, taxpayer awareness, and the tax amnesty program do not have a significant effect on motor vehicle taxpayer compliance in the Subang Regency Samsat Office in 2024. This study implies that increasing knowledge about vehicle taxes should be prioritized as an effort to improve compliance and policy in Subang Regency, rather than simply using tax amnesty programs or socialization.
TRANSFORMASI SISTEM INFORMASI AKUNTANSI DIGITAL MELALUI MANAJEMEN FILE BERBASIS CLOUD BAGI KARANG TARUNA DESA KERTAWANGI Puspita Wulansari; Willy Sri Yuliandhari; Ardan Gani Asalam; Muhammad Alrazan Dwiky Putra; Muhammad Zayyinul Bahri Ashfahani; Muhamad Alifarizi Dwiangga Putra
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.
Transformasi Komunikasi Digital Karang Taruna untuk Meningkatkan Kolaborasi dan Partisipasi Pemuda Ardan Gani Asalam; Willy Sri Yuliandhari; Puspita Wulansari; Muhammad Alrazan Dwiky Putra; Muhaammad Zayyinul Bahri Ashfahani; Muhamad Alifarizi Dwiangga Putra
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.v6i1.2617

Abstract

The shift of youth interaction patterns toward digital spaces requires youth organizations to adapt in order to remain relevant. Karang Taruna, as a grassroots youth organization, still faces challenges such as low participation, weak coordination, and limited use of digital media. This community service program aims to transform Karang Taruna’s digital communication to enhance youth collaboration and participation. The program was implemented in Kertawangi Village through training and mentoring on digital communication platforms, social media management, cloud-based documentation, and digital ethics and security. The methods included needs assessment, socialization, participatory discussions, and evaluation. The results show increased understanding and skills among Karang Taruna members in utilizing structured digital communication. Evaluation results indicate that more than 80% of participants found the program relevant and supported its sustainability. This digital communication transformation strengthens internal collaboration and encourages active youth participation in organizational and community activities.ABSTRAKPerubahan pola interaksi generasi muda yang semakin bergeser ke ranah digital menuntut organisasi kepemudaan untuk beradaptasi agar tetap relevan. Karang Taruna sebagai wadah pengembangan pemuda di tingkat desa masih menghadapi berbagai kendala, seperti rendahnya partisipasi anggota, lemahnya koordinasi, serta belum optimalnya pemanfaatan media digital. Program pengabdian kepada masyarakat ini bertujuan untuk mentransformasikan komunikasi digital Karang Taruna guna meningkatkan kolaborasi dan partisipasi pemuda. Kegiatan dilaksanakan di Desa Kertawangi melalui pelatihan dan pendampingan pemanfaatan platform komunikasi digital, pengelolaan media sosial, dokumentasi berbasis cloud, serta penguatan etika dan keamanan komunikasi digital. Metode yang digunakan meliputi penjajakan kebutuhan mitra, sosialisasi materi, diskusi partisipatif, dan evaluasi kegiatan. Hasil pengabdian menunjukkan peningkatan pemahaman dan keterampilan anggota Karang Taruna dalam memanfaatkan komunikasi digital secara lebih terstruktur. Evaluasi kegiatan menunjukkan lebih dari 80% peserta menyatakan materi sesuai dengan kebutuhan dan berharap kegiatan serupa dilanjutkan. Transformasi komunikasi digital ini terbukti mampu meningkatkan intensitas interaksi, memperkuat kolaborasi internal, serta mendorong partisipasi aktif pemuda dalam kegiatan organisasi dan masyarakat.
STRATEGI PERSIAPAN REKRUTMEN SDM UNTUK MENDUKUNG PERTUMBUHAN UMKM DESA KERTAWANGI Puspita Wulansari; Willy Sri Yuliandhari; Ardan Gani Asalam; Harrys Sudarmaji
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 4 (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.v6i4.3086

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s national economic growth. However, they continue to face various challenges in human resource management, particularly in workforce recruitment planning. Most MSME owners still rely on informal recruitment practices without conducting workforce needs analysis, defining competency requirements, or establishing clear job responsibilities. This community service program aimed to enhance the capacity of MSME owners in Kertawangi Village to develop a more systematic human resource recruitment process. The program employed a participatory approach consisting of needs assessment, training sessions, interactive discussions, and program evaluation. The training covered workforce planning, preparation of simple job descriptions, determination of employee competency criteria, and recruitment and selection techniques tailored to the characteristics of MSMEs. The results indicated an improvement in participants’ understanding of the importance of human resource recruitment planning in supporting business growth. The evaluation also revealed a participant satisfaction rate of 94.19%, indicating that both the training materials and delivery methods were highly relevant to the needs of MSME owners. This program contributed to strengthening the managerial capacity of MSME owners, enabling them to manage human resource recruitment more professionally and systematically to support sustainable business growth. ABSTRAKUsaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor yang berperan penting dalam pertumbuhan ekonomi nasional, namun masih menghadapi berbagai kendala dalam pengelolaan sumber daya manusia, khususnya pada aspek perencanaan rekrutmen tenaga kerja. Sebagian besar pelaku UMKM masih melakukan perekrutan secara informal tanpa mempertimbangkan kebutuhan kompetensi maupun pembagian tugas yang jelas. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pelaku UMKM Desa Kertawangi dalam mempersiapkan proses rekrutmen sumber daya manusia secara lebih sistematis. Program dilaksanakan melalui pendekatan partisipatif yang meliputi identifikasi kebutuhan mitra, penyampaian materi, diskusi interaktif, dan evaluasi kegiatan. Materi pelatihan mencakup perencanaan kebutuhan tenaga kerja, penyusunan deskripsi pekerjaan sederhana, penentuan kriteria calon tenaga kerja, serta teknik rekrutmen dan seleksi yang sesuai dengan karakteristik UMKM. Hasil kegiatan menunjukkan bahwa peserta memperoleh peningkatan pemahaman mengenai pentingnya perencanaan rekrutmen SDM dalam mendukung pertumbuhan usaha. Evaluasi kegiatan menunjukkan tingkat kepuasan peserta sebesar 94,19%, yang mengindikasikan bahwa materi dan metode pelatihan dinilai sangat relevan dengan kebutuhan pelaku UMKM. Kegiatan ini memberikan kontribusi dalam meningkatkan kapasitas manajerial pelaku UMKM sehingga lebih siap mengelola tenaga kerja secara profesional dan berkelanjutan.
Co-Authors Adelia, Cantika Andi Chaerunnisa Ishak Anggun Rizki Novira Anisa Putri Astuti Arief, Achtar Rayhan Astuti, Anisa Putri Aulia Trie Juliani Bagus Aji Permadi Brata, Muhammad Ariq Widyawan Dariadi, Annisa Faza Husna Dhian Wahyuni Diah Aziza 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 Harrys Sudarmaji Hasani, Nisa Aulia Heristiqomah, Ghini Ihsan, Sayid Haikal Irna Liani Putri Anjanni Ismi Raihan Nadhira Karima, Sekar Khairunnisa Khairunnisa Lalita Paffa Natania Leny Suzan Lestari, Poppy Ariyani Sumitha Luida, Amanda Raihan Mohamad Rafki Nazar Muhaammad Zayyinul Bahri Ashfahani Muhamad Alifarizi Dwiangga Putra Muhamad Alifarizi Dwiangga Putra Muhammad Alrazan Dwiky Putra Muhammad Alrazan Dwiky Putra Muhammad Visar Sinatrya Muhammad Zayyinul Bahri Ashfahani Mumpuni, Yusriyah Trinugrahini Mutiara Mulyaningrum Ni Luh Made Widya Maharani Nisa Iswatini Noorica, Famela Nova Agnia Astika Novitasari, Selvi Panggita Mauli Hidayat Pratama, Aziz Reza Puja Gusti Wardana Puspita Wulansari 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