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All Journal Jurnal Bisnis Darmajaya Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Yulitiawati Yulitiawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Indah Hastuti; Hasiatul Aini; Yulitiawati Yulitiawati; Mardiah Kenamon
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3314

Abstract

 ABSTRACT The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income. Keywords : Tax  Avoidance, Capital Intensity, Accounting Conservatism, Manufacturing Company, Food and Beverage.  ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh koservatisme akuntansi dan intensitas modal terhadap penghindaran pajak (studi kasus perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di bursa efek Indonesia tahun 2018-2021) secara parsial dan simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Secara bersama-sama variabel konservatisme akuntansi dan intensitas modal tidak berpengaruh signifikan terhadap Keputusan penghindaran pajak perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Model estimasi yang tepat digunakan dalam penelitian ini adalah model random effect dimana hasil koefisien determinasi sebesar 0.065819. hal ini berarti bahwa 6.58% persentase keputusan penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 dapat dijelaskan oleh variabel konservatisme akuntansi dan intensitas modal Sedangkan sisanya 93.42% dijelaskan oleh variabel lain diluar penelitian ini. Implikasi dari penelitian ini bahwa penghindaran pajak yang dilakukan oleh perusahaan dapat mempengaruhi penerimaan pajak pemerintah sehingga berakibat pada pendapatan ekonomi nasional.Kata Kunci  : Penghindaran Pajak, Intensitas Modal, Konservatisme Akuntansi, Perusahaan Manufaktur,Makanan dan Minuman
Pelatihan Pembukuan Sederhana pada Usaha Warung dengan Memanfaatkan Aplikasi Buku Warung di Desa Marga Bhakti Kecamatan Sinar Peninjauan Kabupaten OKU Refki Renaldi; Darman Safe'i; Gitta Destalya Adrian Nova; Yulitiawati Yulitiawati; Hasiatul Aini
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v3i1.1283

Abstract

This training aims to serve the community to provide an understanding to grocery store entrepreneurs about the importance of recording or bookkeeping of their activities and business progress, and to introduce the BukuWarung application to grocery store entrepreneurs in Marga Bakti Village. The problem found was their lack of knowledge and understanding of accounting, especially recording and bookkeeping to the preparation of financial reports. Their previous understanding that recording and bookkeeping were difficult, troublesome, and time-consuming became an obstacle to learning accounting. In the era of IT-based technology and the Internet of Things (IoT), the use of BukuWarung-based technology that can be accessed anywhere has become a basic human need. The BukuWarung-based bookkeeping application can be used as a tool for recording the flow of money in and out that can be used easily and applicatively for business actors, both small and medium.
Edukasi Pemanfaatan Botol Plastik Bekas untuk Tanaman Hias bagi Anak-Anak di Desa Sinar Bhakti Devi Ela Arnita; Pipit Arianti; Azzahra Astrilia Yudhita; Eka Meiliya Dona; Yulitiawati Yulitiawati
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 1 (2025): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i1.1094

Abstract

The problem of plastic waste has become a global issue that impacts the environment. In Sinar Bhakti Village, awareness of plastic waste management is still low, especially among children. This community service activity aims to provide education on utilizing used plastic bottles as a medium for growing ornamental plants to children in Sinar Bhakti Village. The method used is a participatory approach, directly involving children in the process of transforming used plastic bottles into planting media. The activity began with an introduction to the negative impacts of plastic waste, followed by training on plastic bottle processing techniques, and ended with practical activities of planting ornamental plants. The results of this community service showed that children were able to understand the importance of plastic waste management and practice creating planting media from used plastic bottles. Additionally, this activity enhanced creativity, environmental awareness, and a sense of responsibility among children. This activity is expected to contribute to reducing plastic waste and introducing the concept of recycling from an early age while creating a greener and more beautiful environment in Sinar Bhakti Village.
Co-Authors Azzahra Astrilia Yudhita Darman Safe'i Devi Ela Arnita Eka Meiliya Dona Gitta Destalya Adrian Nova Hasiatul Aini Indah Hastuti Mardiah Kenamon Pipit Arianti Refki Renaldi