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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI MOVE: Journal of Community Service and Engagement International Journal of Management Science and Information Technology (IJMSIT) JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Jurnal Perpajakan dan Keuangan Publik International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Indonesian Journal of Auditing and Accounting Jurnal Akuntansi dan Bisnis Krisnadwipayana Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The effect of liquidity, leverage, and profitability on tax avoidance: Study of food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2018-2023 Fuadi, Ahmad; Tarmidi, Deden
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1291

Abstract

This study was conducted with the aim of testing and analyzing the effect of liquidity, leverage, and profitability on tax avoidance. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the Company's annual financial statements through the official website of the Indonesia Stock Exchange (IDX). The population of this study is a food and beverage sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. Sampling was carried out using purposive sampling technique so that a sample of 13 companies was obtained that fit the criteria. The data analysis method in this study is multiple linear regression analysis with the data processing software used, namely the Statiscal Package for Social Sciences 26 (SPSS 26) program. The results of this study indicate that Liquidity, Leverage, and Profitability have a significant negative effect on Tax Avoidance.
Supervisory Function And Earnings Quality: Gender Analysis Deden Tarmidi; Nurlis; Sormin, Feber; Prihanto, Hendi; Saputri, Zinka
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1557

Abstract

Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.
Cost Reduction Strategy In Manufacturing Industries Empirical Evidence From Indonesia Fadjarenie, Rien Agustin; Rachmadani, Citra; Tarmidi, Deden
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1747

Abstract

The COVID-19 pandemic has forced manufacturing industries to be efficient in multiple fields. This study examines the effect of raw material management using Material Flow Cost Accounting and waste cost for Non-Product Output cost on implementing cost reduction strategies. Data was gathered by analyzing annual financial reports as well as sustainability reports. The study finds that organizations can reach efficiency by managing the cost of the raw materials using Material Flow Cost Accounting and Non-Product Output costs when implementing a cost reduction strategy. The research contributes to developing the concept of cost reduction through the Environmental Management Accounting approach, which is still rare in this field, in addition to the traditional method of cost accounting that organizations have carried out to achieve cost efficiency.
Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Rahma, Alivia Putri; Pernamasari, Rieke; Tarmidi, Deden
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6859

Abstract

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and  Profitability have no effect on firm value, transparency can moderate effect of tax aggressiveness and profitability on firm value
Analisis Kepatuhan Pajak: Dampak Pemahaman Pajak, Religiusitas, dan Tingkat Kepercayaan UMKM Di Wilayah Cengkareng Ramadhan, Mochamad Dicky; Tarmidi, Deden
Media Akuntansi Perpajakan Vol 9, No 1 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i1.7575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, religiusitas, dan tingkat kepercayaan terhadap kepatuhan wajib pajak orang pribadi. Data primer dikumpulkan melalui kuesioner dengan responden adalah Wajib Pajak Orang Pribadi UMKM di kawasan Cengkareng, Jakarta Barat pada tahun 2023. Dengan menggunakan teknik convenience sampling, penelitian ini menggunakan 160 responden sebagai sampel. Dengan menggunakan software SmartPLS versi 4.0, penelitian ini menggunakan pendekatan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa Wajib Pajak yang memiliki tingkat pemahaman perpajakan yang tinggi, dan Wajib Pajak yang mempunyai kepercayaan yang tinggi terhadap pemerintah dapat patuh dalam menjalankan hak dan kewajiban perpajakan, sedangkan tingkat religiusitas tidak mendorong kepatuhan Wajib Pajak.
ANALISIS KEPATUHAN PAJAK: PERSEPSI WAJIB PAJAK TERHADAP E-FILLING Tarmidi, Deden; Fitria, Giawan Nur; Purwaningsih, Sri
Media Akuntansi Perpajakan Vol 2, No 2 (2017): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v2i2.1093

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi Wajib Pajak terhadap Implementasi e-filling dan pengaruhnya terhadap kepatuhan pajak, dengan pendekatan Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA). Faktanya meskipun pajak sangat diperlukan untuk pembangunan tapi kepatuhan pajak di Indonesia masih rendah. Variable yang digunakan pada penelitian ini berdasarkan penelitian sebelumnya seperti Putra et al. (2015), Permatasari (2015), Dyanrosi (2015), Fahluzi dan Linda (2014), Mustikasari (2007) dengan sedikit modifikasi. Seratus lima puluh tax professional sebagai perwakilan dari Wajib Pajak yang terdaftar di KPP Madya Jakarta Timur dijadikan sampel pada penelitian ini. Structural Equation Modeling (SEM) dengan software Partial Last Square (PLS) digunakan untuk menganalisis model penelitian setelah dilakukan uji validitas dan reliabilitas kuisioner menggunakan SPSS. Hasilnya bahwa persepsi Wajib Pajak terhadap kegunaan eFilling tidak berpengaruh secara signifikan terhadap kepatuhan pajak sedangkan persepsi kemudahan penggunaan eFilling berpengaruh secara signifikan terhadap kepatuhan pajak. Hasil empiris tersebut dapat dijadikan informasi bagi Pemerintah khususnya Direktorat Jenderal Pajak untuk meningkatkan pelayanan eFilling baik aplikasi eFilling itu sendiri,  sambungan ke server Direktorat Jenderal Pajak dan sambungan internet secara umum sehingga Wajib Pajak lebih patuh dalam pelaporan pajak di masa mendatang. Kata Kunci : eFilling, technology acceptance model, tax compliance
Analisis Pendapatan Asli Daerah Kota & Kabupaten di Jawa Barat Harmain, Indra; Tarmidi, Deden
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7297

Abstract

Local revenue through Regional Original Revenue (PAD) is a very important revenue component for local governments, because it is related to the regional development process. The higher the PAD, the better the development will be, such as economic growth, poverty reduction and unemployment and the HDI will increase. Therefore, local taxes must be managed professionally and transparently in order to optimize and try to increase their contribution to the regional revenue and expenditure budget through PAD. The purpose of this study is to analyze where the sources of local revenue of cities and districts in West Java Province come from. With a unit of analysis of 135 data from 27 regencies / cities in West Java in 2018-2022, using multiple linear regression analysis, this study found a positive contribution from hotel tax, restaurant tax and billboard tax on local revenue of cities and districts in West Java province, while the contribution of entertainment tax was not significant.
Gender Analysis on the Effect of Tax Incentives, Tax Knowledge, and the Application of the E-Filing System on Tax Compliance (Survey of MSMEs in Bekasi City) FATTAKH, Adam Navi’ul; TARMIDI, Deden
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.766

Abstract

The purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that 1) there is no difference in the effect of tax incentives on tax compliance from the point of view of male and female gender, this is because taxpayers who are male or female MSME players during the covid-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) there are differences in the effect of tax knowledge on tax compliance, where male gender has a positive and significant effect while female gender has no effect. Male have more responsibility than female in working or running a business, especially during the covid-19 pandemic. MSME taxpayers with male gender in Bekasi city already have sufficient knowledge of tax law and administration in carrying out tax reporting.
The Influence of Tax Services, Tax Rates and Tax Sanctions on Male and Female MSMe Taxpayer Compliance (Case Study of Individual Taxpayers MSMEs in Tanah Abang Market) CHARVIANY, Masayu Fenny Amalia; TARMIDI, Deden; FADJARENIE, Agustin
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.991

Abstract

This research aims to determine whether there are differences in the influence of tax services, tax rates and tax sanctions on male and female MSME taxpayer compliance. The object of this research is individual taxpayers who are MSMEs in Tanah Abang Market. This research uses quantitative methods, samples were taken using random sampling. The total sample used was 230 respondents consisting of 115 male respondents and 115 female respondents. The results of this research shows that Tax Services, Tax Rates, and Tax Sanctions have a significant positive effect on Tax Compliance of Male and Female MSMEs at Tanah Abang Market. Tax sanctions only have a positive effect on the Tax Compliance of Female MSME Actors, while tax sanctions have no effect on the Tax Compliance of Male MSME Actors.
Socialization of Tax Procedure for Domestic Taxpayers Receiving Income Abroad in Pulau Pinang Malaysia Tarmidi, Deden; Setiany, Erna; Bin Rahmad, Khozaeni; Ali, Anees Janee
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.297

Abstract

In the era of the global economy, cross-border business activities are widespread, including the urbanisation of citizens abroad, one of which is a member of the Pertubuhan Masyarakat Indonesia (PERMAI) on Penang Island Malaysia both as expatriates, students, entrepreneurs and as a workforce in Malaysia which has an impact on increasing foreign exchange earnings. Specifically, through the Minister of Finance Regulation Number 18 of 2021, the Government of Indonesia has provided direction on how to manage the tax status for domestic taxpayers who work and earn income abroad, or vice versa. However, many taxpayers do not understand their tax status when working and earning income abroad and have the wrong perception that they are at risk of getting a tax bill from the tax authorities in Indonesia, so socialization is needed. This community service activity aims to provide education about tax procedures for Indonesian taxpayers who work and earn income abroad and provide assistance in carrying out procedures according to applicable regulations. This activity was held in Pulau Pinang Malaysia in January 2024 to 75 Indonesians who are domiciled and have income abroad. With the socialization and question and answer method, it was found that all participants did not know the rules and did not understand how the procedure should be before the activity took place. The understanding of the participants increased after the activity, and the majority of participants became vigilant and intended to coordinate with their families in Indonesia regarding their Tax ID Numbers.
Co-Authors Abdul Hadi Zulkafli Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Agustin Fadjarenie Agustin Fadjarenie Ahmad Fuadi Ahmad Singgih Febriarto Ali, Anees Janee Alifia Ainun Nisa Alwaini, Khadafi Andika Cindy Margareth Andri Kristiyono Angela Dirman Apollo Daito Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Desti Silvia Devi Lucianah Nurlita Devy Permatasari Dewi Ratnawati Dewi W. Octaviani Diah Iskandar Dwi Asih Surjandari Dyah Rizkyan Dewi Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Hanifa Az Zahra Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hendro Paulus Hendro Paulus Hendro Paulus Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Laila Meiliyandrie Indah Wardanie Lin Oktris Lin Oktris Linda Ayu Wulandari Linda Ayu Wulandari Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nazwa Lilayeniva Neng Aprianti Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Noor Hazlina Ahmad Novrica, Farin Nulhakim, Salwan Nur Aisyah Ramadhani Nurlis, Nurlis Nurul Hidayah NURUL HIDAYAH Nurul Hidayah Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Prima Tri Puspita Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Robindria Putra Romadona, Mia Rahma Ronny Andesto Ruci Meiyanti Sapian, Safeza Mohd Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Shinta Melzatia Sibarani, Maruhum Sanni Sinambela, Tongam Siti Choiriah Sitorus, Alvin David P Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Widi Satria Wibawa Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad