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All Journal BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
I Ketut Wenten
Universitas Pamulang, Indonesia
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation

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Dampak Berlakunya UU Omnibus Law Cluster Perpajakan Pada Grand Q Hotel Di Gorontalo Thom Deutmar Londo Doaly; I Ketut Wenten; Alexander Raphael; Fina Ratnasari
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 7 No. 2 (2021): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.676 KB) | DOI: 10.31940/bp.v7i2.71-77

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk membangun sinergi akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo. Mengenai dampak perpajakan atas pemberlakuan Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja yang telah disahkan. Yang terkait dengan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP). Metode yang digunakan dalam pelaksanaan PKM ini adalah Penyuluhan/ceramah, Tutorial, dan Diskusi secara online. Bahwa dari hal tersebut hasil dari PKM ini adalah terbangunnya satu persepsi tentang sinergitas akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo berkaitan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP) dengan hal tersebut. Oleh karenanya PKM ini dilakukan berbentuk diskusi terbuka sehingga dapat menimbulkan pemahaman maupun pengetahuan baru.
Dampak Berlakunya UU Omnibus Law Cluster Perpajakan Pada Grand Q Hotel Di Gorontalo Thom Deutmar Londo Doaly; I Ketut Wenten; Alexander Raphael; Fina Ratnasari
Bhakti Persada Vol. 7 No. 2 (2021): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v7i2.71-77

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk membangun sinergi akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo. Mengenai dampak perpajakan atas pemberlakuan Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja yang telah disahkan. Yang terkait dengan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP). Metode yang digunakan dalam pelaksanaan PKM ini adalah Penyuluhan/ceramah, Tutorial, dan Diskusi secara online. Bahwa dari hal tersebut hasil dari PKM ini adalah terbangunnya satu persepsi tentang sinergitas akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo berkaitan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP) dengan hal tersebut. Oleh karenanya PKM ini dilakukan berbentuk diskusi terbuka sehingga dapat menimbulkan pemahaman maupun pengetahuan baru.
FIRM SIZE AND DEBT AS DETERMINANTS OF TAX AGGRESSIVENESS: THE MODERATING EFFECT OF DIVIDEND POLICY Mariasi Octavia Dewi; I Ketut Wenten
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.931

Abstract

This study aimed to analyze the effect of firm size and leverage on tax aggressiveness, with dividend policy as a moderating variable, in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 128 consumer non-cyclical companies, and a sample of 23 companies was selected through purposive sampling after outlier treatment, resulting in 115 observations over five years. Secondary data were collected from annual financial statements. The data were analyzed using panel data regression and Moderated Regression Analysis with the assistance of Microsoft Excel and EViews version 12. The results showed that firm size had no significant effect on tax aggressiveness, with a probability value of 0.170. Leverage had a significant negative effect on tax aggressiveness, with a regression coefficient of −0.120 and a significance value of 0.034. Dividend policy did not moderate the effect of firm size on tax aggressiveness, with a significance value of 0.740, but significantly moderated the effect of leverage on tax aggressiveness, with a regression coefficient of 0.570 and a significance value of 0.000. The F-test confirmed that firm size and leverage simultaneously affected tax aggressiveness with a significance value of 0.001. These findings implied that leverage served as a key determinant of tax aggressiveness, and that dividend policy strengthened the relationship between leverage and tax aggressiveness by encouraging companies to manage tax expenses more strategically.
Co-Authors Alexander Raphael Fina Ratnasari Mariasi Octavia Dewi Thom Deutmar Londo Doaly