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All Journal 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 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) MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Indonesian Journal of Auditing and Accounting Proceeding International Annual Conference Economics, Management, Business, and Accounting
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
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 Nursing Social Sciences Other

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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.
Socialization of Introduction to Understanding The World of The Financial Profession for Students At State 9 Vocational High School, West Jakarta Sormin, Feber; Tarmidi, Deden
MOVE: Journal of Community Service and Engagement Vol. 3 No. 4 (2024): March 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i4.309

Abstract

Purpose of activity PkM with title Socialization introduction Understanding the World of Professionals in the field finance For students at vocational schools for increase interests, hopes and interests For dream So expert profession field finance . Constitution Number 4 of 2023 concerning Financial Sector Support and Support (PPSK) consists of from Public Accountant (AP), Accountant Practicing (AB), Actuary, Public Appraiser, Tax Consultant , Notary , Legal Consultant , Financial Services Sharia Expert ; and other professions determined by the Ministry, Institution, or supervisory and supervisory authority profession related , necessary introduced my friend interest .Problems : 1). Many Accounting Vocational School students However only few have​ objective become expert Profession Finance like Accountant besides profession finance other. 2). Current PPPK statement Socialization of Professional Services Finance in Bandar Lampung delivered No A little students who have low interest, and yet understand How become a profession reliable finances.​ 3). Guard sustainability need power profession field finance in accordance development. The method used is : 1). Extension methods, 2). Question and answer method, 3 ). Demonstration Method . Devotion public This held especially for student School Intermediate Vocational School (SMK) Negeri 9, West Jakarta. Activity results: With extension method past presentation, Q & A, Demonstration​ past the practitioner explains experience his profession direct to student /I has be a Solution: 1). Produce interest and motivation vocational school students who have objective For become power expert profession finance, 2). Vocational school students who want to working in the professional world Finance understand better​ major studies his lectures, 3). give knowledge in practice about profession finance including required competencies​ owned To use add interest interest take Major Accounting, 4). Participant more know method For become a power expert / profession in the field of Financial Services, 5). Activity This has give contribution input to party government, academics, and parties other.
Increasing Financial Literacy of West Jakarta City MSMEs Through SIAPIK Application Training: Peningkatan Literasi Keuangan UMKM Kota Jakarta Barat Melalui Pelatihan Aplikasi SIAPIK Rahayu, Puji; Meiyanti, Ruci; Tarmidi, Deden; Putra, Yananto Mihadi; Maulana, Goffari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.12261

Abstract

UMKM di Indonesia terus meningkat secara kuantitas meski tidak selalu dalam kualitas, padahal Pemerintah mengharapkan UMKM naik kelas. Salah satu yang merupakan kendala stagnannya UMKM dan terkadang gulung tikar adalah ketidakmampuan UMKM dalam menganalisis kinerja usahanya dan tidak memiliki target di masa mendatang. Laporan keuangan dapat membantu UMKM dalam menganalisis kinerja masa lalu dan target masa mendatang, namun banyak kendala dihadapi UMKM dalam penyusunan laporan keuangan. Kegiatan Kemandirian Masyarakat ini dilakukan dengan metode sosialisasi penyusunan Laporan Keuangan menggunakan SIAPIK yang dicetuskan Bank Indonesia, serta praktik dan studi kasus penyusunan laporan keuangan sederhana berdasarkan SAK EMKM. Berdasarkan Pretest dan Posttest yang dilakukan, terjadi peningkatan pemahaman dan kemampuan peserta yaitu pelaku UMKM di Kota Jakarta Barat dengan 100% menyatakan kebermanfaatan pelatihan SIAPIK serta bersedia untuk menggunakan aplikasi SIAPIK pada penyusunan laporan keuangan usaha. Dengan kegiatan ini diharapkan UMKM bertambah sadar akan manfaat laporan keuangan bagi keberlangsungan bisnis.
Financial Planning for Female Micro-Entrepreneurs in Malaysia Setiany, Erna; Hidayah, Nurul; Tarmidi, Deden; Bin Rahmad, Khozaeni; Zahari, Afzal Izzaz
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vx8am122

Abstract

Female migrant workers and Indonesian-descent micro-entrepreneurs in Malaysia face practical constraints in financial literacy, household–business cash-flow separation, and cross-border financial planning. This international joint community service—organized by Universitas Mercu Buana (UMB) with PERMAI Pulau Pinang and Universiti Sains Malaysia (USM)—delivered a contextualized training on budgeting, saving, and simple record-keeping for Indonesian communities in Pulau Pinang. The method combined partner mobilization, needs scoping, a face-to-face workshop, and a post-activity focus group discussion to inform sustainability steps. Thirty-three participants attended on 27 April 2025 at Yayasan An-Nahdhoh. Immediate outcomes included clearer understanding of household budgeting, the importance of separating personal and micro-business cash flows, and better coordination of remittances with families in Indonesia. Public outputs (video and mass-media coverage) enhanced accountability and replication potential. The findings suggest that simple, behaviorally oriented tools—delivered via trusted diaspora partnerships—can improve planning readiness and support micro-enterprise resilience
Analisis Penghindaran Pajak: Peran Struktur Kepemilikan Saputra, Ahmad Reza; Tarmidi, Deden
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8614

Abstract

This study aims to analyze the effect of institutional ownership, foreign ownership, and concentrated ownership on tax avoidance. The research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Samples were selected using purposive sampling, resulting in 112 observations from 28 companies. A quantitative approach was employed with multiple linear regression analysis, processed using EViews software. The findings indicate that institutional ownership has a significant positive effect on tax avoidance, while foreign ownership has a significant negative effect. Meanwhile, concentrated ownership has no significant effect. These results suggest that ownership structure characteristics influence corporate decisions in designing tax efficiency strategies. This study provides important implications for regulators and investors to consider the composition of share ownership in promoting fiscal compliance and strengthening corporate governance practices.
Pengaruh Thin Capitalization, Risiko Perusahaan, dan Kepemilikan Asing terhadap Penghindaran Pajak Nulhakim, Salwan; Tarmidi, Deden
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8592

Abstract

This study aims to examine the effect of thin capitalisasion, company risk, and foreign ownership on tax avoidance. Consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023 were the units of analysis in this study. There were 44 companies selected through purposive sampling, and after removing outliers, there were 123 firm-year data analysed. The analysis technique used was multiple linear regression analysis. The results showed that thin capitalisation had a positive effect on tax avoidance, while corporate risk had a negative effect on tax avoidance, and foreign ownership had no effect on tax avoidance.
The Effect of Financial Performance, Thin Capitalization, and Capital Intensity on Tax Avoidance: A Different Analysis on Foreign Ownership Aprianti, Neng; Tarmidi, Deden
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia’s persistently low tax ratio, coupled with widespread tax avoidance practices, highlights the urgency of examining how corporate financial performance, capital structure, and ownership influence tax avoidance behavior. This study aims to analyze the influence of financial performance, thin capitalization, and capital intensity on tax avoidance by analyzing differences in foreign ownership. The research sample consists of 56 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, with a total of 56 samples. The research method uses a quantitative approach with panel data regression. The results of the study show that financial performance has a positive and significant effect on tax avoidance in companies with foreign ownership. Thin capitalization has a negative on tax avoidance in companies without foreign ownership, but it has no effect on companies with foreign ownership. Capital intensity has a negative effect on tax avoidance in companies without foreign ownership, while it has no effect on companies with foreign ownership. These findings show that there are differences in tax avoidance strategies between companies with foreign and non-foreign ownership.
Signalling Theory and Stock Returns: A Pre- and Post-Pandemic Comparison Paulus, Hendro; Tarmidi, Deden
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p1-22

Abstract

This study examines the effect of Current ratio (CR) and Debt to Equity Ratio (DER) on stock returns, with Return on Assets (ROA) as a moderating variable, before and after the COVID-19 pandemic. It aims to explain how financial ratios are interpreted differently by investors in stable versus crisis conditions. The research uses secondary data from banking companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling of 43 firms produced 172 observations, analyzed with EVIEWS 13 through comparative period testing. The novelty of this study lies in exploring the moderating role of ROA in the relationship between liquidity, leverage, and stock returns across two distinct periods, providing insights into investor behavior under uncertainty. Results show that before the pandemic, CR had a positive significant effect, DER was insignificant, and ROA strengthened the effects of both ratios on returns. After the pandemic, CR lost significance, DER showed a significant negative effect, and the moderating role of ROA shifted. These findings highlight that investor focus moved from liquidity to risk management and resilience during economic shocks. The study concludes that maintaining liquidity, prudent leverage, and sustainable profitability are vital to enhance investor confidence in crisis periods.
Corporate Tax Policy: A Comparative Analysis of Corporate Audit Quality Paulus, Hendro; Tarmidi, Deden; Melzatia, Shinta; Akbar, Taufik
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.152

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and earnings management on tax avoidance, and how audit quality classifies the relationship. The study was conducted on 380 company data by comparing between companies audited by Big Four and non-Big Four Public Accounting Firms (KAP). The regression analysis results show that overall (Model 1), transfer pricing has a significant positive effect on tax avoidance, while firm size has a significant negative effect, and earnings management has no significant effect. In companies audited by Big Four KAP (Model 2), transfer pricing and earnings management show significant influence on tax avoidance, with positive and negative directions respectively. Firm size also shows a significant negative effect in this model. In contrast, for non-Big Four firms (Model 3), only transfer pricing and earnings management have a significant effect on tax avoidance, while firm size has no effect. These results indicate that audit quality plays a role in classifying the effect of firm size and earnings management on tax avoidance. These findings make an important contribution to understanding the dynamics of corporate tax policy and its implications for tax governance and regulation.
TAX COMPLIANCE IS INFLUENCED BY ATTITUDE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL WITH COMPLIANCE INTENTION AS A MEDIATING VARIABLE IN THE MICRO AND SMALL ENTERPRISES (MSE) SECTOR IN EAST JAKARTA Devy Permatasari; Deden Tarmidi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of attitudes, subjective norms, and perceived behavioral control on tax compliance, with compliance intention acting as a mediating variable among Micro and Small Industries (MSIs) in East Jakarta. Low tax compliance remains a major challenge in increasing government revenue, particularly in the MSI sector, which is characterized by diverse administrative capacities and varying levels of tax understanding. This research employs a quantitative approach based on the Theory of Planned Behavior (TPB), which explains that compliance behavior is influenced by attitudes, subjective norms, perceived behavioral control, and intention as the primary determinant of actual behavior. Data were collected through questionnaires distributed to MSI taxpayers and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that attitudes, subjective norms, and perceived behavioral control positively influence compliance intention. Furthermore, compliance intention has a positive and significant effect on actual tax compliance behavior. Compliance intention also plays a mediating role in strengthening the relationship between these three psychological factors and tax compliance. These findings suggest that improving tax compliance is not solely determined by regulations and sanctions, but is also influenced by psychological, social, and perceived capability factors of taxpayers in fulfilling their tax obligations. This study provides theoretical contributions to the development of the Theory of Planned Behavior in the context of taxation within the MSI sector and offers practical implications for tax authorities in designing behavior-based policies through education, socialization, and simplification of tax administration to sustainably enhance tax compliance.
Co-Authors Adelina Suryati Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni Buana, Mohamad Torik Langlang CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Devy Permatasari Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Lin Oktris Maulana, Goffari Muhammad Hadiwijaya Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari 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 Romadona, Mia Rahma Ruci Meiyanti Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Shinta Melzatia Sibarani, Maruhum Sanni Siti Choiriah Sitorus, Alvin David P Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad