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Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun Indrayeni Indrayeni; Ratnawati Raflis; Enny Arita; Ingra Sovita; Khadijah Ath Thahirah
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax.

Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Padang Dua) Ingra Sovita
Jurnal Pendidikan Sosial Dan Konseling Vol. 1 No. 1 (2023): Jurnal Pendidikan Sosial Dan Konseling
Publisher : CV. ITTC INDONESIA

Influence Of Knowledge Of Taxation, Socialization Of Taxation And Ministry Fiskusagainst Compliancethe Agency's Taxpayer.The purpose of from Research it is to know the influence of taxation knowledge, taxation and service socialization fiskus against taxpayer compliance. Research uses the free variable (X) include namely taxation knowledge (X 1), socialization (X 2), taxation and service fiskus (X 3) and a bound variable (Y), namely the level of Taxpayer compliance Agency (Y). Its population is a whole body of Taxpayers registered in the year 2018 at the Tax Services Office Pratama Padang in two.The sampling techniques used in this research is to accidental sampling is a method of taking of the respondents as the sample is done based on a coincidence, i.e., a condition in which the researcher by accident meet with the respondent are suitable as a data source. The number of samples for Taxpayers residing in the Agency's Office of the Ministry of Taxes Pratama Pasture two amounted to as much as 99.13 Taxpayers or rounded into 100 respondents. Method data collection method used was survey with questionnaire technique. This research use questionnaire instrument. Data analysis methods in use T test, F test, and test R2 with the help of SPSS 21. Instrument data collection using likert scale questionnaire each has been tested and meets the terms of validity and reabilitas.The result of the test coefficient determination showed great influence knowledge of taxation, taxation and service socialization fiskus against taxpayer compliance of 0237 or 23.7%. This shows that influence knowledge of taxation, taxation and service socialization fiskus explains its effect on taxpayer compliance of 23.7%, while the rest amounted to 76.3% is explained by other factors that do not the regression model used in this study.

Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Padang Dua) Ingra Sovita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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

Influence Of Knowledge Of Taxation, Socialization Of Taxation And Ministry Fiskusagainst Compliancethe Agency's Taxpayer.The purpose of from Research it is to know the influence of taxation knowledge, taxation and service socialization fiskus against taxpayer compliance. Research uses the free variable (X) include namely taxation knowledge (X 1), socialization (X 2), taxation and service fiskus (X 3) and a bound variable (Y), namely the level of Taxpayer compliance Agency (Y). Its population is a whole body of Taxpayers registered in the year 2018 at the Tax Services Office Pratama Padang in two.The sampling techniques used in this research is to accidental sampling is a method of taking of the respondents as the sample is done based on a coincidence, i.e., a condition in which the researcher by accident meet with the respondent are suitable as a data source. The number of samples for Taxpayers residing in the Agency's Office of the Ministry of Taxes Pratama Pasture two amounted to as much as 99.13 Taxpayers or rounded into 100 respondents. Method data collection method used was survey with questionnaire technique. This research use questionnaire instrument. Data analysis methods in use T test, F test, and test R2 with the help of SPSS 21. Instrument data collection using likert scale questionnaire each has been tested and meets the terms of validity and reabilitas.The result of the test coefficient determination showed great influence knowledge of taxation, taxation and service socialization fiskus against taxpayer compliance of 0237 or 23.7%. This shows that influence knowledge of taxation, taxation and service socialization fiskus explains its effect on taxpayer compliance of 23.7%, while the rest amounted to 76.3% is explained by other factors that do not the regression model used in this study.

Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Herlin Trikasih Putri; Ingra Sovita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2022): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to determine and analyze the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable in manufacturing companies in the consumer goods industry sub-sector for the 2018-2021 period. The approach uses a quantitative approach. The population in this study were 80 manufacturing companies in the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection technique used the purposive sampling method and produced a sample of 24 manufacturing companies in the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis used is multiple linear regression and MRA (Moderated Regression Analysis) using SPSS version 25 software. The results show that profitability and leverage have a positive effect on firm value, while liquidity has no effect on firm value, dividend policy is able to moderate the effect of profitability and leverage on company value, while dividend policy is unable to moderate the effect of liquidity on the value of manufacturing companies in the consumer goods industry sub-sector for the 2018-2021 period.

PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN DAGANG KOTA PADANG SUMATRA BARAT Ingra Sovita; Sparta Sparta; Murniati Murniati; Nur'aini Nur'aini
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 1 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i1.504

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world businessmen. Not only in the BUMN sector but also in companies engaged in the trading sector. West Sumatra is one of the province which has many companies operating in the trade sector. The aim of this research is to determine the influence of internal control, individual morality and suitability of compensation on the tendency of accounting fraud in West Padang Sumatra. This type of research is quantitative research. The population used in this research are all employees who carry out accounting duties and functions in trading companies in Padang West Sumatra. Data were collected by distributing questionnaires directly to the respondents concerned. The results of the research show that Internal Control, Individual Morality and Compensation Appropriateness have a negative and significant effect on the Tendency of Accounting Fraud in trading companies in Padang West Sumatra. Kecenderungan kecurangan akuntansi telah banyak menarik perhatian media dan menjadi isu yang sering terdengar serta penting di mata para pebisnis dunia. Tidak hanya pada sektor BUMN tetapi juga pada perusahaan yang bergerak dibidang dagang. Kota Padang merupakan salah satu kota yang memiliki banyak perusahaan yang bergerak dibidang dagang. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh pengendalian internal, moralitas inidividu dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi pada perusahaan dagang di Kota Padang Sumatra Barat. Jenis Penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan yang melaksanakan tugas dan fungsi akuntansi diperusahaan dagang di kota Padang Sumatra Barat. Data dikumpulkan dengan menyebarkan langsung kuesioner kepada responden yang bersangkutan. Hasil penelitian menunjukkan bahwa Pengendalian Internal, Moralitas Individu dan Kesesuaian Kompensasi berpengaruh negatif dan signifikan terhadap Kecenderungan Kecurangan Akuntansi pada perusahaan dagang di Kota Padang Sumatra Barat.

Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

The program “Money Talks: When Gen Z Manages Money and Their Own Business” was designed as an educational effort to improve financial literacy and entrepreneurial skills among vocational high school (SMK) students. Initial observations showed that although students had a strong interest in entrepreneurship, many still lacked a basic understanding of financial management, were not accustomed to recording income and expenses, and tended to display consumptive behavior. This activity aimed to equip students with the ability to manage personal finances and small businesses through an applicative and contextual learning approach. The methods used included socialization on simple financial record-keeping and mentoring in entrepreneurial practice. The results showed an improvement in students’ understanding of the difference between needs and wants, budgeting, pocket money management, and the importance of saving. In addition, students began to realize that business opportunities can start from simple ideas that match their interests and skills.

Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Pengaruh Perencanaan Pajak (Tax Planning), Intensitas Modal (Capital Intensity), dan Intensitas Persediaan (Inventory Intensity) terhadap Penghindaran Pajak (Tax Avoidance) (Studi Kasus pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indones Putri Ayu; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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The population in this study consists of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, totaling 35 companies. The sampling technique used was probability sampling. The total number of observations used in the sample was 175 company year data, with 10 data points excluded, resulting in 165 observations. The analysis tool used in this study was SPSS 21. The results of this study show that the tax planning variable has a t-statistic value greater than the t-table 9,883 > 1,975 with a significance value of 0,000 < 0,05, indicating a positive and significant effect on tax avoidance. The capital intensity variable also shows a t-statistic value greater than the t-table -0,543 < 1,975 with a significance value of 0,594 > 0,05, indicating a positive and significant effect on tax avoidance. However, the inventory intensity variable has a t-statistic value lower than the t table 1,427 < 1,975 with a significance value of 0,156 > 0,05, indicating no effect on tax avoidance. Simultaneously, the variables of tax planning, capital intensity, and inventory intensity have an F-statistic value greater than the F-table 36,694 > 2,43 with a significance value of 0.000 < 0.05), indicating a positive and significant effect on tax avoidance.

Pengaruh Perencanaan Pajak (Tax Planning), Penghindaran Pajak (Tax Avoidance), Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nabila Zulfiandra Dewi; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Firm value refers to investors’ perception of a company’s performance and prospects, as reflected in its stock price. It serves as an important indicator in assessing management's success in enhancing shareholder wealth. In this study, firm value is measured using the Price to Book Value (PBV), which indicates how much the market values a company compared to its book value. The higher the PBV, the higher the firm value, reflecting the market’s expectations for the company’s future performance and growth. This study aims to examine the effect of tax planning, tax avoidance, profitability, and dividend policy on firm value in telecommunication subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research adopts a quantitative approach using purposive sampling. Out of 23 companies in the telecommunication subsector used as the population, 115 observational data points were obtained, but only 85 met the criteria after filtering. The analytical tool used in this research is SPSS 21. The research results indicate that the tax planning variable (ETR) has a t-value of 2.402 > t-table 1.984 with a significance value of 0.018 < 0.050, indicating a positive and significant effect on firm value. The tax avoidance variable (CETR) has a t-value of -2.117 < t-table 1.984 and a significance value of 0.037 < 0.050, indicating that it does not significantly affect firm value. The profitability variable (ROA) shows a t-value of 2.222 > 1.984 and a significance value of 0.029 < 0.050, indicating a positive and significant influence on firm value. Meanwhile, the dividend policy variable (DPR) has a t-value of -1.672 < t-table 1.984 and a significance value of 0.098 > 0.050, indicating no significant effect on firm value. The results of the simultaneous test show that all four variables collectively have a significant effect on firm value, with an F-value of 5.174 > F-table 2.300 and a significance value of 0.001 < 0.050.

Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar Di BEI Tahun 2018 - 2022 Idrus Can; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.710

This study aims to examine the effect of profitability, company size, and capital structure on company value. The population in this study is plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the observation period 2018 - 2022. This research was conducted on plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange using a quantitative approach. The data analysis technique used is multiple linear regression analysis processed using the SPSS program version 21. The results of this study show that profitability has a positive and insignificant effect on company value, company size has a negative and significant effect on company value, capital structure has a positive and significant effect on company value. Simultaneously profitability, size of the company and capital structure affects the value of plastic and packaging sub-sector companies listed on the IDX 2018 - 2022

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