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All Journal E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Annisa Kanti
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK DI BURSA EFEK INDONESIA Hani Andharini; Annisa Kanti
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.732 KB)

Abstract

The purpose of this research is to obtain empirical evidence about the variables that affecting tax avoidance. The independent variables in this research are leverage, firm size, profitability, sales growth, proportion of independent commissioners, and audit quality. While the dependent variable in this research is tax avoidance. The object used in this research are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The amount of samples that used are 57 companies with 171 data used purposive sampling method. The method that has been used affected between independent variable and dependent variable tax avoidance is multiple regression method. The result of this research showed that leverage affecting tax avoidance. Whereas leverage, firm size, sales growth, proportion of independent commissioners, and audit quality did not affect Tax Avoidance.
PENGARUH TAX AVOIDANCE, RELATED PARTY TRANSACTION DAN VARIABEL KEUANGAN TERHADAP NILAI PERUSAHAAN Shania Roselina; Annisa Kanti
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.715 KB) | DOI: 10.34208/ejatsm.v2i3.1706

Abstract

The purpose of this study was to determine which the variable that consists of tax avoidance, related party transaction and financial variable has an effect on firm value in non-financing companies listed in Indonesia Stock Exchange. The independent variable used is tax avoidance which is measured using the effective tax rate (ETR) and the related party transaction variable which is measured using a receivable related party. The dependent variable used in this research is firm value which is measured using price book value (PBV). Sample of this research are 85 non-financing companies from 2016 to 2018. The research method is causal study with a sample of companies selected using purposive sampling. Data were analyzed by using multiple linear regression analysis method. The results showed that the return on assets and debt to asset ratio significantly had a positive effect on firm value. Meanwhile, tax avoidance has a significant negative effect on firm value. In other hand, the variable current ratio, firm size, dividend payout ratio, investment decisions, and related party transactions have no significant effect on firm value.
Magang HR Recruitment pada PT. Mitra Adi Perkasa Sherly Febiyanti; Annisa Kanti; Debora Debora; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 2 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i2.1898

Abstract

The Merdeka Internship Program organized by the Ministry of Education, Culture, Research and Technology aims to increase students' knowledge and experience in the world of professional work. This Merdeka Internship Program is carried out at Active MAP Adiperkasa/Active MAP with HR Recruitment position. MAP Active (PT MAP Active Adiperkasa Tbk) is a retailer engaged in sports products and is a subsidiary of PT Mitra Adiperkasa Tbk (MAP). The brands managed by this company like Fitflop, Docmart, Skechers, New Balance, ALDO etc.The work done during the Merdeka Internship Program is to carry out the the end-to-end recruitment process. As for other work, such as helping project walk-in interviews which have been carried out 3 times during the internship. The Merdeka Internship Program is fully offline program so that we can learn many things directly and can be used as provisions to enter the world of work.The result of this internship program is to add new knowledge and experience that cannot be obtained from studying in college and also working professionally. In addition, hard skills and soft skills are also very well honed.
Kegiatan Magang sebagai Tax Intern di PT Mitra Adiperkasa Tbk Felicia Meli Fonnenti; Annisa Kanti; Fanny Anggraeni; Ricky Aprilianto Mulyana
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1899

Abstract

The Merdeka Internship Program aims to improve students' competence, experience and knowledge in the world of professional work. The Merdeka Internship Program was held at The Foodhall with the position of Tax. The work, responsibilities, and participation carried out during the Merdeka Internship Program are carrying out routine work such as equalizing PPH Article 23 and final PPH via SAP, approving PPH 23 deduction slips from vendors via the n2nb2b web. As for non-routine work, such as compiling competitors' financial statements, budgeting for store supplies, tenant sales records through MOKA, and compiling The Foodhall's stores area. The results of the internship program are carrying out a series of routine activities, project activities, and activities outside of work. From this program many things can be learned and used as provisions to enter the world of work.
Co-Authors Debora Debora Fanny Anggraeni Felicia Meli Fonnenti Hani Andharini Ricky Aprilianto Mulyana SHANIA ROSELINA Sherly Febiyanti SUPRIATNA, DICKY