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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi JAKBS Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Benarda Benarda, Benarda
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Commissioner Independent as Moderation The Relationship of Tax Avoidance and Tax Risk To Firm Value Oktavianna, Rakhmawati; Benarda, Benarda; Saputri, Sevty Wahiddirani
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine Tax Avoidance And Tax Risk On Firm Value With Independent Commissioners As Moderation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is expected to prove the role of independent commissioners in increasing company value through tax avoidance and tax risk. The type of research used is quantitative research. The population used in this research is 113 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sample selection used a purposive sampling method and 31 data were selected as research samples. This research uses panel data regression analysis and hypothesis testing. The analytical tool for testing hypotheses by EViews version 10. Based on the results of simultaneous hypothesis testing (f test), tax avoidance and tax risk jointly have a significant effect on firm value and partially (t test), it shows that tax avoidance and tax risk influence firm value. And independent commissioners are able to moderate the relationship between tax avoidance and tax risk on firm value. Keywords: Tax Avoidance, Tax Risk, Company Value, Commissioner Independent
Capital Structure , Green Accounting dan Firm Debt: Implikasinya terhadap Financial Performance Oktavianna, Rakhmawati; Saputri, Sevty Wahiddirani; Benarda, Benarda
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.511

Abstract

This study examines and analyzes the impact of capital structure, green accounting, and corporate debt on the financial performance of industrial companies. This study uses panel data consisting of 54 samples from 2018 to 2023. The research findings indicate that capital structure and corporate debt affect financial performance. When debt levels are high, it can reduce financial performance, because high debt levels may result in higher capital costs due to interest payments. However, green accounting does not affect financial performance because environmental costs incurred by companies can reduce a company's profits due to its use for environmentally friendly production tools, conservation, and environmental maintenance. This study contributes to companies achieving good financial performance by using less debt funding, because the risk of disclosing debt securities has a high risk, such as the possibility of financial difficulties due to the inability to pay high interest.
Pengaruh Transfer Pricing dan Kepemilikan Institusional Terhadap Tax Avoidance dengan Corporate Social Responsibility Sebagai Variabel Moderasi Mutia Nurlaksani; Benarda, Benarda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of Transfer Pricing and Institutional Ownership with Corporate Social Responsibility as a Moderating. The population in this study consists of non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 130 companies. The sampling technique used is purposive sampling, and a sample of 26 companies was obtained with 130 observation data. The data source is secondary data with quantitative methods. The analysis technique used is multiple linear regression, with the help of the eviews version 13 application program. Based on the test results, this study states that (1) Transfer Pricing and Institutional Ownership have a joint or simultaneous effect on Tax Avoidance, (2) Transfer Pricing has a partial effect on Tax Avoidance, (3) Institutional Ownership does not have a partial effect on Tax Avoidance, (4) Corporate Social Responsibility is unable to moderate the relationship between Transfer Pricing and Tax Avoidance, (5) Corporate Social Responsibility is unable to moderate the relationship between Institutional Ownership and Tax Avoidance.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT SERPONG Gaol, Indah Mutiara Lumban; Benarda, Benarda
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Serpong. Jenis penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Wajib Pajak Kendaraan Bermotor yang terdaftar di Kantor SAMSATSerpong. Teknik pengambilan sampel menggunakan teknik aksidental, yang mana penentuan sampel berdasarkan faktor spontanitas. Sampel dalam penelitian ini 400 Wajib Pajak Kendaraan Bermotor. Metode pengumpulan data menggunakan metode survei, yaitu penulis menyebarkan kuesioner secara langsung kepada responden. Kuesioner diuji validitas dan reliabilitasnya sebelum melakukan pengumpulan data penelitian. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Berdasarkan hasil uji SPSS Versi 25 dari pengujian yang telah dilakukan, diketahui bahwa Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan secara simultan berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Variabel Kesadaran Wajib Pajak secara parsial berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, Variabel Kualitas Pelayanan secara parsial berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, sedangkan variabel Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
Menanamkan Jiwa Entrepreneurship Sejak Dini bagi Siswa SMK Sasmita Jaya 2, Tangerang Selatan Benarda, Benarda; Rakhmawati Oktavianna; Taslim Syahputra
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47160

Abstract

Kegiatan ini bertujuan memberikan pemahaman kepada siswa tentang pentingnya manajemen keuangan dalam mendukung pengembangan jiwa kewirausahaan sejak dini. Siswa jurusan Teknik Kendaraan Ringan (TKR) SMK Sasmita Jaya 2 mendapatkan pengetahuan baru tentang cara efektif mengelola keuangan untuk memulai dan menjalankan bisnis. Penguatan kemampuan manajemen keuangan dalam konteks kewirausahaan menjadi elemen kunci dalam mempersiapkan siswa Sekolah Menengah Kejuruan (SMK) menghadapi dunia kerja dan menciptakan peluang usaha. Dengan perubahan global yang semakin dinamis, keterampilan kewirausahaan bukan lagi pilihan, tetapi menjadi kebutuhan mendesak, terutama bagi lulusan SMK yang siap langsung bekerja atau berwirausaha. Hal ini didorong oleh persaingan ketat di dunia kerja, kemajuan teknologi yang pesat, serta tantangan ekonomi global yang menuntut adaptasi cepat dari setiap individu yang ingin tetap kompetitif baik di pasar tenaga kerja maupun dunia bisnis. Kegiatan ini mendapat sambutan positif yang mengapresiasi upaya tim Universitas Pamulang dalam berbagi ilmu bermanfaat bagi siswa-siswi SMK Sasmita Jaya 2. Antusiasme peserta terlihat jelas dalam sesi tanya jawab, menunjukkan bahwa tema yang dibahas sangat relevan dengan kebutuhan mereka. Selain dosen, mahasiswa Universitas Pamulang seperti Ringgas Bima dan Amanda juga berpartisipasi, membantu pelaksanaan kegiatan dan berinteraksi langsung dengan siswa. Pada akhir kegiatan, tim dosen Universitas Pamulang dan pihak sekolah berharap kerja sama ini dapat berlanjut dalam kegiatan-kegiatan lain yang memberikan dampak positif bagi pendidikan siswa SMK. Diharapkan siswa lebih percaya diri dan termotivasi untuk mengelola keuangan dengan baik serta mempertimbangkan berwirausaha setelah lulus. Kata Kunci: Entrepreneurship; Siswa; SMK Sasmita Jaya 2
Co-Authors Gaol, Indah Mutiara Lumban Mutia Nurlaksani Oktavianna, Rakhmawati Rakhmawati Oktavianna SAPUTRI, SEVTY WAHIDDIRANI Taslim Syahputra