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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) MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti 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 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.
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.
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.
PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Mukhammad Fauzi; Dr. Deden Tarmidi, SE., M.Ak., BKP.; Yudhi Herliansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.236

Abstract

ABSTRACT 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.
TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS Dr. Deden Tarmidi, SE., M.Ak., BKP.; Natalia Desy Novitasari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.293

Abstract

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 20182020, this study uses multiple linear regression analysis with SPSS software. This study find that impact of tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no significant impact. This shows that the magnitude of the tax burden can encourage management to increase transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced by the impact of tunneling incentives that show the level of power ownership which also has an impact on transfer pricing transactions in minimizing the group company tax cost.
Co-Authors Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Devy Permatasari Diah Iskandar Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Lin Oktris Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH 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 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 Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad