Articles
<![CDATA[Enhancing Understanding of Ethical Product Photography: Mitigating Ambiguity in Online Commerce ]]>
<![CDATA[Mohamad Torik Langlang Buana]]>;
<![CDATA[Fardinal Fardinal]]>;
<![CDATA[Deden Tarmidi]]>
<![CDATA[ Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijccd.v14i2.982
<![CDATA[In the realm of online commerce, product photography serves as a vital means of introduction and presentation for sellers, significantly impacting the purchasing decisions of potential buyers. High-quality and ethically crafted product photos are not only beneficial to sellers but also uphold principles of transparency and fairness in accordance with Islamic economic ethics. This community engagement initiative aimed to enhance foundational knowledge regarding ethical product photography, ultimately ensuring that product images accurately represent the goods being sold, thus avoiding potential misunderstandings that may arise from misleading visuals in advertisements. The methodology involved educating participants about the concept of "gharar" (ambiguity) as it pertains to product images used in advertising. The findings indicate that participants gained a better understanding of both photography techniques and the ethical implications of ambiguity, thereby contributing to more honest and transparent online trading practices. This research underscores the importance of aligning e-commerce practices with ethical principles and highlights the potential for improved consumer trust and satisfaction in online marketplaces. Highlight: Impact of Product Photography: Product images play a crucial role in online commerce, influencing the purchasing decisions of potential buyers and serving as a key introduction for sellers. Ethical Considerations: High-quality and ethically crafted product photos not only benefit sellers but also adhere to principles of transparency and fairness, aligning with Islamic economic ethics. Community Engagement for Ethical Photography: This initiative aims to educate participants on the importance of ethical product photography, ensuring accurate representation of goods and preventing potential misunderstandings from misleading visuals in advertisements. Keyword: Online Commerce, Product Photography, Ethical Practices, Transparency, Islamic Economic Ethics]]>
<![CDATA[PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI ]]>
<![CDATA[Mukhammad Fauzi]]>;
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Yudhi Herliansyah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i2.929
<![CDATA[The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance.The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.]]>
<![CDATA[Training for Preparing, Filling and Reporting of Tax Return at WITA Jakarta ]]>
<![CDATA[Waluyo Waluyo]]>;
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Noor Hazlina Ahmad]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v3i1.234
<![CDATA[MSMEs (Micro, Small and Medium Enterprises) in Indonesia are growing rapidly from year to year and are a group that strongly supports the development of the Indonesian economy as a whole. Even so, the compliance of MSMEs as Non-Employee Individual Taxpayers is quite low, this is due to the limited human resources owned by MSME actors in understanding tax regulations and carrying out tax obligations including in the preparation of Annual Tax Return reporting and reporting. Due to these limitations, this Community Service project is carried out to raise WITA Jakarta MSMEs' tax literacy, especially in the preparation of the Annual Tax Return and its reporting so that it can help MSMEs as compliant taxpayers and assist the state in disseminating information on tax regulations to increase tax revenue]]>
<![CDATA[Training Final Income Tax Calculation for MSME WITA Jakarta, According to PP 55/2022 ]]>
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Waluyo Waluyo]]>;
<![CDATA[Dwi Asih Surjandari]]>;
<![CDATA[Noor Hazlina Ahmad]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v2i6.217
<![CDATA[Limited Human Resources in MSMEs have an impact on the low compliance of MSME Taxes, so socialization activities need to be carried out by the Government as a Regulator, as well as other parties. This community service activity aims to increase the tax literacy of MSME members of WITA Jakarta. This activity was carried out using socialization, practice, mentoring and evaluation methods, from February 2023 to the end of June 2023 in the form of offline, online and hybrid, with 268 participants in total. From this activity, it is known that many participants do not know the rules related to the latest MSME Income Tax, namely Government Regulation Number 55 of 2022, including how to calculate MSME Income Tax. These results make the basis of input for the Government as a regulator or academics in helping to improve MSME tax literacy, or research in analyzing knowledge of MSME Tax rules.]]>
<![CDATA[Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing ]]>
<![CDATA[Deden Tarmidi]]>;
<![CDATA[Agustin Fadjarenie]]>;
<![CDATA[Lin Oktris]]>
<![CDATA[ Jurnal Akuntansi Vol. 27 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v27i1.1249
<![CDATA[Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange are unit analyses in this study. Their 398-panel data after purposive sampling. Using STATA, this study found that tunnelling incentives are used in transfer pricing activities, while debt covenant and transfer pricing are used in management in tax policies. Meanwhile, debt covenant is not widely used in the transfer pricing scheme, and tunnelling incentive also does not affect management on corporate tax policy. The mediating role of transfer pricing is not found in the indirect effect of tunnelling incentives and debt covenants on corporate tax policy. This result explains that transfer pricing and debt covenants are commonly used by companies in their tax policy.]]>
<![CDATA[Analysis of Board of Directors Gender Diversity in the Impact of Corporate Governance on Earnings Management ]]>
<![CDATA[Novrica, Farin]]>;
<![CDATA[Tarmidi, Deden]]>;
<![CDATA[Herliansyah, Yudhi]]>
<![CDATA[ Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024 ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.5.2024.353
<![CDATA[This study aims to analyze the effect of Board Gender Diversity in Corporate Governance on earnings management in technology companies. The sample of this study included 36 technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2022. The analysis technique used is multiple regression analysis and t-test by STATA program. The independent variables in this study include institutional ownership, managerial ownership, and audit committee, while the dependent variable is earnings management. The results showed that in simultaneous testing (F test), the variables of institutional ownership, managerial ownership, and audit committee significantly affect earnings management. Meanwhile, in partial testing (T test), there is no difference in the effect of institutional ownership and audit committee on earnings management in companies led by male directors and female directors. However, there is a significant difference in the effect of managerial ownership on earnings management between companies led by male directors and companies led by female directors.]]>
<![CDATA[The Effect of Business Strategy and CSR in Influencing Tax Avoidance ]]>
<![CDATA[Sibarani, Maruhum Sanni]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024 ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.5.2024.354
<![CDATA[This study aims to determine and examine the effect of business strategy and Corporate Social Responsibility on tax avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019 to 2022. Using purposive sampling method and panel data multiple regression, the results of this study indicate that the combined business strategy carried out by the company has no influence on tax avoidance, but separately with the expansion test it is found that the prospector business strategy has a negative effect on tax avoidance, while corporate social responsibility has a positive effect on tax avoidance. These results explain that companies that use prospector business strategies tend to reduce tax avoidance actions, and CSR costs are used by companies to avoid paying taxes.]]>
<![CDATA[The Impact of Intellectual Capital, Business Risk, and Institutional Ownership on Firm Value ]]>
<![CDATA[Alwaini, Khadafi]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024 ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.4.5.2024.355
<![CDATA[This study aims to analyze the effect of board diversity on the relationship between intellectual capital, business risk, and institutional ownership with firm value. With the unit of analysis of companies operating in the Property, Real Estate, and Construction Building sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using purposive sampling, a final sample of 184 firms was obtained. Multiple regression analysis was used to test the hypothesis. The result indicate that intellectual capital and business risk have a positive impact on firm value, while institutional ownership has a negative impact. Additionally, the study finds that intellectual capital and institutional ownership, as represented by both male-dominated and female-dominated of the Board of Directors (BoD), do not significantly affect firm value. However, a male-dominated BoD has a more significant impact compared to a female-dominated BoD, while both have a positive effect on business risk in the company.]]>
<![CDATA[Analisis kepatuhan pajak UMKM di masa pandemi Covid-19: Dampak pengetahuan, sanksi, sosialisasi, dan penerapan e-filling ]]>
<![CDATA[Paulus, Hendro]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v21i2.16916
<![CDATA[This study aims to analyze the level of taxpayer compliance during the COVID-19 Pandemic, the impact of tax knowledge, tax sanctions, tax socialization and implementation of e-filling. 100 MSMEs in Situsari Village, Bogor Regency, West Java Province, were used as the unit of analysis for this study because they were suspected of having an impact on the existing COVID19 pandemic, coupled with tax incentive regulations from the Government. Using path analysis with the Smart PLS application, this study found that the variables of tax socialization and the implementation of e-Filling had an effect on taxpayer compliance, while the variables of tax knowledge and tax sanctions had no effect. These results contribute to the tax policy taken by the Government, whereby the result is that tax socialization which can affect tax compliance can encourage the Government as the regulator to carry out more tax socialization in various ways and media so that Taxpayers receive tax information as a whole. Likewise, with the discovery of the effect of implementing e-Filling on tax compliance, online tax services can be improved again so that taxpayers can enjoy the benefits of the convenience and usability of these online tax services, as explained in the Technology Acceptance Model.]]>
<![CDATA[PROMOSI APLIKASI KEUANGAN DIGITAL UNTUK UKM WIRAUSAHA WANITA (WITA) ]]>
<![CDATA[Nengzih, Nengzih]]>;
<![CDATA[Tarmidi, Deden]]>
<![CDATA[ Jurnal Abdikaryasakti Vol. 4 No. 1 (2024): April ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
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DOI: 10.25105/ja.v4i1.18004
<![CDATA[Abstrak: Proposal pengabdian masyarakat ini bertujuan untuk mensosialisasikan bagaimana memahami dan menerapkan teknologi digital yang dapat membantu UKM dalam mendukung kegiatan usahanya. Laporan mengulas inovasi teknologi utama dan bagaimana masing-masing inovasi tersebut memberikan manfaat bagi UKM dalam meningkatkan akses terhadap pembiayaan. Kemudian kajian ini mengeksplorasi tren digitalisasi yang mengatasi hambatan akses terhadap pembiayaan bagi UKM dari perspektif berikut: (i) Digitalisasi produk keuangan UKM; (ii) Digitalisasi UKM; dan (iii) Pasar yang mendukung digitalisasi UKM dan produk keuangan UKM. Proposal pengabdian masyarakat ini menggandeng UKM Wirausaha (WITA), Jakarta. Hal inilah yang mendorong dibentuknya program Pengabdian Kepada Masyarakat oleh tim Universitas Mercu Buana yang bertujuan untuk mengedukasi para UKM bagaimana mengelola bisnis UKM yang baik dan efisien dengan memanfaatkan bisnis keuangan digital di era digitalisasi dengan memanfaatkan teknologi berbasis smartphone yang mudah. untuk UKM yang menggunakan keuangan digital ini. Sistem ePayment memperkenalkan sejumlah manfaat dan keuntungan baru bagi bisnis, memberikan mereka keunggulan kompetitif yang mereka perlukan agar menonjol. Berikut adalah beberapa manfaat yang akan diperoleh bisnis Anda dari beralih ke sistem Pembayaran ane. Mengurangi biaya transaksi, mengamankan transaksi pembayaran, menghemat waktu dan sumber daya. Aamiin. Kata Kunci : Keuangan Digital, Keuangan Inovatif, UKM Abstract: This proposal community Service aims to socialize how to understand and implementing digital technologies that can help SMEs to supporting their business activity report reviews the main technology innovations and how each of them benefit SMEs in increasing access to finance. Then it explores the digitalization trends that address the barriers to the access to finance for SMEs from the following perspectives: (i) Digitilized SME financial products; (ii) Digitalization of SMEs; and (iii) Market enablers for the digitalization of SMEs and SME financial products. This proposal community service took SMEs Wirausaha (WITA), Jakarta. This is what prompted the establishment of the Community Service program by Universitas Mercu Buana team which aims to educate SMEs on how to manage a good and efficient SMEs business by using digital finance business in the era of digitalization by utilizing smartphone-based technology that is easy for SMEs using this digital finance. ePayment systems introduce a host of new benefits and advantages for businesses, giving them the competitive advantage they need to stand out. Here are some of the benefits your business will see from switching to ane-Payment system. Reduced transaction costs secure epayment transactions saved Ttme and resources. Aamiin Keywords: Digital Finance, Innovative Finance, SMEs]]>
