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All Journal Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Muria Jurnal Layanan Masyarakat JIPkM Journal of Community Service (JCOS) "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Akuntansi Kontemporer
Titiek Puji Astuti
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Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Community Empowerment Through Assistance in The Creation of Business Identification Numbers in Laweyan Village Astuti, Titiek Puji; Wulandari, Rosi; Hidayati, Nur
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/amsx5d05

Abstract

Micro, small and medium enterprises (MSMEs) are increasingly mushrooming and developing, especially in Laweyan Village, where Laweyan Village is one of the centers of batik craftsmen in Surakarta City and not a few make Laweyan Village a tourist spot or a place for comparative studies for other MSMEs. The increasing number of tourists coming to Laweyan Village has resulted in newer MSMEs. This cause had a positive impact on the economy of the people in Laweyan village. However, new problems will arise such as business owners not having business identification numbers (NIB). Therefore, the community service team has carried out socialization and direct services for making NIB through online single submission (OSS) to micro, small, and medium enterprises. The methods applied include: approach methods, tutorials, discussion group forums, comprehensive, learning by doing, and technological methods. Business owners will be given knowledge about the importance of NIB and accompanied in the NIB registration until getting it. The activity was attended by businessmen and sororities. Starting from socialization to assistance in making the NIB. It is provided from the start of registration until the NIB is issued. From this activity, 3 NIBs were successfully issued.
PENGARUH PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI KEPEMILIKAN INSTITUSIONAL Wulan Nur Khasanah; Titiek Puji Astuti; Faiz Rahman Siddiq
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18470

Abstract

Purpose: This study aims to determine the effect of leverage and sales growth on tax avoidance with institutional ownership as a moderator in mining companies listed on the Indonesia Stock Exchange in the period 2016-2023. Methods: The data used in this study is to use secondary data, the population in this study is all mining companies published on the Indonesia Stock Exchange whose samples amount to 110 observations. The sample selection method uses purposive sampling method with panel data regression analysis using eviews 10. Findings: The results showed that sales growth has a negative effect on tax avoidance, meaning that the higher the sales growth, the lower the tax avoidance, while leverage has no effect on tax avoidance. However, the results of this study found that institutional ownership was unable to moderate the effect of sales growth and leverage on tax avoidance. Novelty: The novelty in this study is the addition of moderating variables, namely institutional ownership. Keywords: Tax avoidance, leverage, sales growth, and institutional ownership.
Co-Authors Aisyah, Dian Ariefah Yulandari Della Oktavia Dewi Astuti Herawati Dionysius Andang Arif Wibawa Dyah Detari Prabaningrum Eko Madyo Sutanto Emi Rahmawati Faiz Rahman Siddiq Faiz Rahman Siddiq Hariyanti, Widi Harjito, Yunus Imam Agus Faisol Juliani Juliani Juliani Khy’sh Nusri Leapatra Chamalinda Kusuma, Lachella Angga Dewi Bintang Lachella Angga Dewi Bintang Kusuma Lyna Latifah Magdalena Septia Prihana Nahak, Maria Regina Novita Nathania Aldisa Oliviandy Ngedo, Ariance Inya Nur Hidayati Nurul Herawati Puspitasari, Yeni Angga Putri Rukmana Sari Retnaningsih, Susi Rosi Wulandari Sari, Handini Narati Sari, Putri Rukmana Siddiq, Faiz Rahman Sudarwati Sudarwati Sugiarti Sugiarti - Sugiarti . Sugiarti, Sugiarti Sugiarti Suseno Suseno Suseno, Agus Endrianto Susi Retnaningsih Tabita, Oi Tri Setyaningsih Widi Hariyanti Widi Hariyanti Wulan Nur Khasanah Wulandari, Rosi Y Anni Aryani Y. Anni Aryani Yulandari, Ariefah Yulianto Yulianto Yulianto Yulianto Yunus Harjito Yunus Harjito Yunus Harjito Yunus Harjito, Yunus