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All Journal Students´ Journal of Accounting and Banking Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Pelita : Jurnal Penelitian dan Karya Ilmiah EKONOMI BISNIS International Journal of Applied Finance and Business Studies Governors Journal Accounting International Mount Hope Help: Journal of Community Service
Rida Ristiyana
Universitas Islam Syekh-Yusuf (UNIS) Tangerang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Legal Counseling Regarding the Limits of Debt Collector and Leasing Authority in the Execution of Motor Vehicles Lesmana, Sri Jaya; Ristiyana, Rida
Help: Journal of Community Service Vol. 1 No. 4 (2025): March 2025
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v1i4.135

Abstract

Unauthorized motor vehicle executions by debt collectors and leasing companies in Indonesia often violate legal provisions, causing public confusion and concerns about consumer rights. According to Constitutional Court Decision No. 18/PUU-XVII/2019, such executions must follow legal mechanisms, like court orders or debtor approvals. This community service activity aimed to enhance public understanding of the legal limits of debt collectors' and leasing companies' authority in bad credit cases. An educational and preventive approach was used, involving discussions, question-and-answer sessions, and simulations to clarify legal processes and consumer rights in vehicle financing. The evaluation showed a significant improvement in participants' understanding, with 91.88% demonstrating enhanced knowledge of the lawful authority of debt collectors, leasing companies, and legal execution mechanisms. These findings highlight the importance of legal education in empowering consumers to protect their rights and ensuring compliance with applicable laws. This program effectively increased public legal awareness and is expected to help reduce unlawful execution practices. Continued efforts in legal education are recommended to sustain and expand these positive outcomes.
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ainaya Annastasya; Ristiyana, Rida; Kristanti
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.544

Abstract

This study aims to determine the effect of Transfer Pricing, Thin Capitalization and Tax Haven on Tax Avoidance with Institutional Ownership as a Moderating Variable. This type of research is quantitative using secondary data. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period with a population of 195 companies. The sampling technique used purposive sampling technique with a total sample of 28 companies. The data analysis method used is panel data regression using E-Views version 12 software. The results of this study show that Transfer pricing, Thin Capitalization and Tax Haven have a simultaneous effect on tax avoidance. transfer pricing, tax haven and institusional ownership has no significant effect on tax avoidance. Thin Capitalization has a positive and significant effect on tax avoidance. Institutional ownership is unable to moderate the influence of transfer pricing, thin capitalization and tax havens on tax avoidance.
PENGARUH PERTIMBANGAN PASAR KERJA, RELAWAN PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT BERKARIR KONSULTAN PAJAK DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI Ayu Alvina, Asya; Sofia Atichasari, Anna; Ristiyana, Rida; Safri Yetmi, Yosi
EKONOMI BISNIS Vol. 30 No. 2 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i2.7342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan terhadap Minat Berkarir Konsultan Pajak dengan Efikasi Diri sebagai variabel moderasi. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif dengan teknik pengambilan sampel menggunakan sample random sampling, dengan jumlah sampel sebanyak 100 responden. Metode analisis data menggunakan Partial Least Square (PLS) dengan menggunakan software SmartPLS 3.0. Hasil penelitian ini secara simultan menunjukan Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan berpengaruh terhadap Minat Berkarir Konsultan Pajak, kemudian hasil penelitian secara parsial menunjukan Pertimbangan Pasar Kerja, Relawan Pajak tidak berpengaruh positif dan tidak signifikan terhadap Minat Berkarir Konsultan Pajak, sedangkan Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Minat Berkarir Konsultan Pajak dan hasil pengujian efek moderasi menunjukan bahwa Efikasi Diri tidak mampu memoderasi pengaruh Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan Terhadap Minat Berkarir Konsultan Pajak.
Co-Authors Ainaya Annastasya Ayu Alvina, Asya Eko Trianto Elis Mediawati, Elis Erwindiawan Erwindiawan Erwindiawan, Erwindiawan Hengky Leon Kristanti Loso Judijanto Mahdi Mahdi Maresti, Amelia Ma’rifa Berlyanki, Zelika Metyria Imelda Hutabarat Muhamad Syafii Neneng Widayati Novianty Novianty Nuning Mulatsih , Srie Ricky Ricky Rizkiyah, Nilta Safri Yetmi, Yosi Sofia Atichasari, Anna Sri Jaya Lesmana Taufik, Ruhiyat Tjahjaning Poerwati Yetmi, Yosi Safri