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All Journal Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks
Dyah Purnamasari
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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Peningkatan Kepatuhan Wajib Pajak Melalui Pelatihan Pengisian SPT Tahunan PPh Badan Pada Koperasi UMKM Indonesia (KOMINDO) Cirebon Citra Mariana; Yati Mulyati; Diah Andari; Dyah Purnamasari; Radhi Abdul Halim R; Hafied Noor Bagja; Yoga Tantular Rachman
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1054

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini untuk memberikan sharing knowledge dan skill kepada UMKM tentang bagaimana menghitung, membayar, dan melakukan pelaporan pajak sesuai dengan peraturan perpajakan yang berlaku, sehingga dengan tingkat pengetahuan yang baik pelaku UMKM dapat memenuhi kewajiban perpajaknnya dengan optimal yaitu menghitung, membayar dan melapor pajak dengan benar sesuai dengan peraturan perpajakan yang berlaku. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi UMKM Indonesia (KOMINDO) Cirebon. Metode pelaksanaan kegiatan dengan ceramah, tanya jawab, praktek pengisian SPT. Hasil dari kegiatan ini peserta yang tergabung dalam Koperasi UMKM Indonesia (KOMINDO) Cirebon mengetahui peraturan perpajakan yang melekat pada UMKM serta melakukan pengisian SPT Tahunan PPh Badan. Kegiatan pengabdian kepada masyarakat ini berjalan baik dan mendapat respon positif dari pelaku UMKM. Hal tersebut dapat dilihat dari jumlah keikutsertaan peserta serta antusiasme selama kegiatan berlangsung.
Improvement of Taxation Competence for MSME Business Actors in Bandung in collaboration with Widyatama University, Bandung Chamber of Commerce and Industry Dyah Purnamasari; Yati Mulyati; Citra Mariana; Diah Andari; Radhi Radhi; Hafiedh Hafiedh; Yoga Tantular
Warta Pengabdian Andalas Vol 31 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.1.41-50.2024

Abstract

This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Coal Production Yang Terdaftar Di BEI 2019-2023) Ramadhan, Fadilah Amal; Dyah Purnamasari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2716

Abstract

Tax avoidance remains a major challenge for state revenues, especially in sectors that are vulnerable to fiscal manipulation, such as the coal industry. This study aims to examine the partial effect of transfer pricing, profitability, and leverage on tax avoidance in coal companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The study uses a quantitative approach based on secondary data obtained from the company's financial statements on the official IDX website and each company. Through a purposive sampling technique, 10 companies were selected from 34 populations, resulting in 50 observations. Transfer pricing is measured using the TP Related Company Transactions Ratio, profitability with Return on Assets (ROA), and leverage with Debt to Equity Ratio (DER). The analysis was carried out using panel data reggresion. The results show that transfer pricing and profitability have an effect on tax avoidance, while leverage has no statistical effect. This finding indicates that companies tend to utilize transfer pricing schemes more intensively when profitability is high, but debt levels are not always an indicator of tax avoidance behavior. This study contributes by analyzing transfer pricing disclosure in high-risk industries. We recommend companies to be fiscally compliant and implement transfer pricing strategies carefully.. Tax authorities need to improve transfer pricing supervision by considering profitability in risk mapping. Future research is expected to be expanded to other sectors or use a qualitative approach to understand managerial motivations behind tax strategies.
Co-Authors Citra Mariana Diah Andari Hafied Noor Bagja Hafiedh Hafiedh Radhi Abdul Halim Rachmat Radhi Radhi Ramadhan, Fadilah Amal Yati Mulyati Yoga Tantular Yoga Tantular Rachman