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All Journal Accounting Accountability and Organization System (AAOS) Journal Jurnal Pengabdian Kepada Masyarakat Proceedings of The International Conference on Business and Economics
Siswadi Sululing Siswadi Sululing
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Characteristics Companies Against Tax Avoidance Siswadi Sululing; Nurcahya Hartaty Posumah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.1381

Abstract

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SHOPEEPAY PADA MAHASISWA AKUNTANSI UNIVERSITAS FAJAR Nurbayani; Friska Sampelallung; Teri; Siswadi Sululing
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 6 No. 1 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v6i1.986

Abstract

Salah satu platform e-commerce yang sangat populer di kalangan milenial saat ini adalah shopee.co.id. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh nilai harga, literasi keuangan, kemudahan bertransaksi, dan kemampuan finansial terhadap penggunaan shopeepay pada Mahasiswa Akuntansi Universitas Fajar. Penelitian ini menggunakan metode survey dengan responden sebanyak 41 mahasiswa program studi Akuntansi Universitas Fajar. Penelitian ini menggunakan pengujian analisis statistik deskriptif dengan menggunakan aplikasi SPSS versi 24. Hasil uji hipotesis yang dilakukan dalam penelitian ini menunjukkan bahwa nilai harga, tidak berpengaruh terhadap minat penggunaan Shopeepay, literasi keuangan tidak berpengaruh terhadap minat penggunaan shopeepay, sedangkan kemudahan bertransaksi berpengaruh positif dan signifikan terhadap minat penggunaan shopeepay, dan kemampuan finansial berpengaruh positif dan signifikan terhadap minat penggunaan shopeepay pada mahasiswa Program studi Akuntansi Universitas Fajar.
Pemberdayaan Berbasis Masyarakat melalui Produksi Makanan Berbahan Baku Ikan Yanti Mutalib; Siswadi Sululing; Maulana Wahyu Ayatullah; Arianti A. Ogotan; Frederik Dony Sangkia
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3213

Abstract

This community service activity (CSP) is entitled: Community-Based Empowerment Through Fish-Based Food Production. The target of this activity is the wives of fishermen from the Poklashar Kadompe group in Tinangkung Village, Tinangkung Selatan District, BangKep Regency. The problems faced by the partner group are (1) fish are only sold raw at very cheap prices so the profits are small, (2) lack of knowledge and skills in processing fish-based food, (3) lack of equipment due to limited business capital, (4) lack of insight and skills in making attractive product packaging, (5) knowledge about product marketing which is still minimal, (6) lack of understanding about business management. The purpose of this CSP is to empower fishermen's wives to become entrepreneurs of processed products, meatballs and fish floss. The implementation method is the Pelatihan and counseling method starting from: product production and packaging techniques, promotion techniques, marketing and business management as well as group financial bookkeeping. The outputs of CSP are fish meatball and fish floss products, activity videos https://youtu.be/WtyWCBukn6c?si=1Dpr8_DJcK3FfrHG and publications in online mass media https://www.sangalu.com/daerah/8313512169/didanai-hibah-drtpm-tahun-2024-tim-pkm-unismuh-uwuk-banggai-gelar-pelatihan-produksi-makanan-berbahan-baku-ikan-di-desa-tinangkung and publication of articles in the PakMas journal (Sinta 4) journal link https://journal.yp3a.org/index.php/pakmas/about and community service posters.
Co-Authors Arianti A. Ogotan Frederik Dony Sangkia Friska Sampelallung Maulana Wahyu Ayatullah Nurbayani Nurbayani Nurcahya Hartaty Posumah Shindy Marcela Nasir Shindy Marcela Nasir Teri Yanti Mutalib