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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Publika Abdimisi International Journal of Economy, Education and Entrepreneurship (IJE3) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Masyarakat Multidisiplin QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Priviet Social Sciences Journal Nanggroe: Journal Of Scholarly Service JAKBS Nanggroe: Journal of Scholarly Service Journal of Management Accounting, Tax and Production Jurnal Portofolio: Jurnal Manajemen dan Bisnis Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Cendekia Ilmiah
Halimah, Imar
Universitas Pamulang
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ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI) Imar Halimah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.796 KB) | DOI: 10.32493/keberlanjutan.v4i1.y2019.p994-1012

Abstract

The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.
The influence of institutional ownership, independent commissioners, dividend policy, debt policy, and firm size on firm value Danang Choirul Umam; Imar Halimah
Priviet Social Sciences Journal Vol. 1 No. 2 (2021): August
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.35 KB) | DOI: 10.55942/pssj.v1i2.98

Abstract

This study aims to examine the effect of institutional ownership, independent commissioner, dividend policy, debt policy, and firm size on firm value. The dependent variable used in this study is firm value, while the independent variables are the Effect of Institutional Ownership, Independent Commissioner, Dividend Policy, Debt Policy, and Firm Size. The population in this study are manufacturing companies, especially in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2012 - 2017. The sample in this study was selected using the purposive sampling method and obtained as many as 36 samples of observations. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that the variables of institutional ownership and firm size have a negative effect on firm value, while the variables of independent commissioners, dividend policy, and debt policy have a negative effect on firm value.
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Imar Halimah; Wahyu Nurul Hidayati
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
Pendampingan Penyusunan Laporan Keuangan BUMDes Pada Desa Pengasinan Gunungsindur Halimah, Imar; Kurniawati, Desi; Umam, Danang Choirul
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13150895

Abstract

Tujuan dilaksanakannya kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada pengurus BUMDes Maju Bersama Desa Pengasinan berkaitan dengan bagaimana mencatat transaksi untuk membuat laporan keuangan. Permasalahan ini diselesaikan dengan persiapan, pelaksanaan dan evaluasi. Tahap pertama yaitu persiapan, persiapan ini dilakukan dengan survei langsung untuk melihat kondisi dilapangan dengan menentukan siapa yang akan bersedia untuk hadir dalam acara pelatihan tersebut. Tahap yang kedua adalah tahap pelaksanaan dimana pelaksanaan ini dilakukan dengan memberikan pemahaman atau penyuluhan terlebih dahulu dengan disertai tanya jawab dan latihan sebagai bentuk kegiatan workshop dengan memberikan pemahaman tentang bagaimana mencatat transaksi untuk membuat laporan keuangan. Selanjutnya para pengurus mendiskusikan apa saja kendala ketika mencatat transaksi yang terjadi. Tahap evaluasi dilakukan atas hasil yang telah dicapai oleh pengurus dengan melakukan Tanya jawab seberapa dalarn pemahaman para pengurus mengenai materi yang telah disampaikan dalam Setiap kegiatan yang sedang berjalan tentunya harus dicatat setiap waktunya.. Tuntutan terkait aspek keuangan menjadikan pengurus mengharuskan untuk membuat Laporan Keuangan sesuai dengan pedoman yang berlaku. Dengan demikian, pengurus BUMDes harus bisa menyusun Laporan Keuangan sesuai dengan transaksi yang ada.
SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN GUNA MENINGKATKAN USAHA UMKM DI POKDARWIS EKOWISATA KERANGGAN TANGERANG SELATAN Fahmi, Darul; Halimah, Imar; Yusuf, Yusuf
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 2 (2024): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i2.1536

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada para pelaku UMKM di Pokdarwis Ekowisata Keranggan Tangerang Selatan tentang pentingnya pencatatan transaksi dan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Sebelum kegiatan ini dilaksanakan, para pelaku UMKM di lokasi tersebut belum melakukan pencatatan keuangan secara detail, yang menyebabkan kesulitan dalam pengambilan keputusan keuangan dan evaluasi kinerja usaha. Metode yang digunakan dalam kegiatan ini adalah sosialisasi langsung dan pelatihan praktis, yang mencakup penyuluhan teori dasar akuntansi, diskusi tanya jawab, serta praktek penyusunan laporan keuangan. Kegiatan ini melibatkan 14 peserta yang terdiri dari anggota komunitas dan dosen dari Universitas Pamulang. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya laporan keuangan yang akurat dan sesuai standar, meskipun masih terdapat beberapa kendala dalam penerapan praktis. Evaluasi kegiatan menunjukkan bahwa para peserta mampu mempraktekkan pencatatan transaksi dan penyusunan laporan keuangan dengan lebih baik setelah mendapatkan pelatihan.
ANALYSIS OF THE APPLICATION OF WORK DISCIPLINE AND WORK MOTIVATION IN IMPROVING THE PERFORMANCE OF NON-CIVIL SERVANTS IN THE HYGIENE SECTION AT THE STATE CIVIL APPARATUS PERSONNEL DEVELOPMENT CENTER IN BOGOR Sunarto, Ading; Tanjung, Asridah Warni; Halimah, Imar
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.292

Abstract

This research is entitled "Analysis of the Application of Work Discipline and Work Motivation in Improving the Performance of Non-ASN Employees in the Hygiene Section at the State Civil Apparatus Personnel Development Center in Bogor. This study analyzes the application of work discipline and motivation to improve employee performance. The method used is qualitative research with a non-probability sample technique, purposive sampling. The data collection procedure of this study is observation, interview, documentation, and triangulation. Data analysis techniques in this study are data reduction, data presentation, conclusion drawing and verification, Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis, and Quantitative Strategic Planning Matrix (QSPM) analysis. The results of this study show that the application of employee work discipline is quite good because some employees obey the rules set by the agency. In addition, applying employee motivation is good because there are awards from agency leaders. The application of work discipline and work motivation can improve employee performance. Employee performance is good because the resulting performance has a good impact on individuals and agencies. The results of the SWOT analysis show that it is in quadrant I, which is aggressive, where the values of the X axis (strengths and weaknesses) and the Y axis (opportunities and threats) have positive values of 1.43 and 1.70, which means that this situation is favorable for agencies to use existing strengths to take advantage of opportunities. Also, the results of the QSPM analysis are that 5 alternative strategy priorities can be used as strategies in improving employee performance, including improving good service, employee attitudes, and employee responsibilities by 6.50, controlling work to run professionally by 6.42, maintaining good cooperative relationships between employees and other agencies by 6.13, increasing the potential ability of employees by 5.91, increased assertiveness and care by 5.22
Pendampingan Penyusunan Laporan Keuangan BUMDes Pada Desa Pengasinan Gunungsindur Halimah, Imar; Kurniawati, Desi; Umam, Danang Choirul
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13150895

Abstract

Tujuan dilaksanakannya kegiatan ini adalah untuk memberikan pemahaman dan pengetahuan kepada pengurus BUMDes Maju Bersama Desa Pengasinan berkaitan dengan bagaimana mencatat transaksi untuk membuat laporan keuangan. Permasalahan ini diselesaikan dengan persiapan, pelaksanaan dan evaluasi. Tahap pertama yaitu persiapan, persiapan ini dilakukan dengan survei langsung untuk melihat kondisi dilapangan dengan menentukan siapa yang akan bersedia untuk hadir dalam acara pelatihan tersebut. Tahap yang kedua adalah tahap pelaksanaan dimana pelaksanaan ini dilakukan dengan memberikan pemahaman atau penyuluhan terlebih dahulu dengan disertai tanya jawab dan latihan sebagai bentuk kegiatan workshop dengan memberikan pemahaman tentang bagaimana mencatat transaksi untuk membuat laporan keuangan. Selanjutnya para pengurus mendiskusikan apa saja kendala ketika mencatat transaksi yang terjadi. Tahap evaluasi dilakukan atas hasil yang telah dicapai oleh pengurus dengan melakukan Tanya jawab seberapa dalarn pemahaman para pengurus mengenai materi yang telah disampaikan dalam Setiap kegiatan yang sedang berjalan tentunya harus dicatat setiap waktunya.. Tuntutan terkait aspek keuangan menjadikan pengurus mengharuskan untuk membuat Laporan Keuangan sesuai dengan pedoman yang berlaku. Dengan demikian, pengurus BUMDes harus bisa menyusun Laporan Keuangan sesuai dengan transaksi yang ada.
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Halimah, Imar; Hidayati, Wahyu Nurul
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
MANAJEMEN LABA BERDASARKAN ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN Halimah, Imar; Wahyuningsih, Titi
Jurnal Ilmiah Publika Vol 11 No 2 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/.v11i2.8872

Abstract

This study aims to determine the effect of deferred tax assets and deferred tax expenses on earnings management in primary consumer goods sector companies listed on the IDX for the 2017-2021 period. Taxation has criteria provisions regarding the measurement and recognition of components contained in the financial statements, but these measurements are not always the same as commercial accounting principles. Deferred tax assets and deferred tax expenses can detect companies doing earnings management, because there are differences in recording between commercial and fiscal financial statements that cause temporary differences.This type of research is explanatory research. Explanatory research with explanatory survey research methods. The sample withdrawal method in this study used purposive sampling, so that the sample obtained was 8 companies. Data analysis methods with descriptive statistics, multiple linear regression and hypothesis testing using eviews 10 software. The results showed that partially deferred tax assets affect earnings management while deferred tax expenses have no effect on earnings management. Simultaneously, it shows that deferred tax assets affect earnings management in primary consumer goods sector companies listed on the IDX for the period 2017-2021.
Antara Tangguhan dan Transparansi: Peran Moderasi Sustainability Reporting dalam Menekan Agresivitas Pajak Halimah, Imar; Sanulika, Aris; Hidayati, Wahyu Nurul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1200

Abstract

Corporate tax aggressiveness has become a critical issue in recent years, raising concerns about transparency and ethical financial practices. Companies often engage in various strategies to minimize tax burdens, including the use of deferred tax components and selective disclosure in sustainability reporting. This study aims to analyze the influence of Deferred Tax Expense (DTE), Deferred Tax Asset (DTA), and Sustainability Reporting (SR) on tax aggressiveness, and to examine the moderating role of SR in these relationships. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consisted of 26 companies selected through purposive sampling from a population of 130 companies, based on the availability of complete financial and sustainability reports for the 2019–2023 period. The results show that, partially, only SR has a significant negative effect on tax aggressiveness. In contrast, DTE and DTA do not have a significant impact. Furthermore, MRA results indicate that SR does not significantly moderate the relationship between DTE, DTA, and tax aggressiveness. These findings suggest that sustainability reporting practices have not yet functioned effectively as a control mechanism in corporate tax avoidance strategies. This study contributes to strengthening corporate fiscal transparency and encourages more substantive sustainability disclosures.
Co-Authors Aris Sanulika Danang Choirul Umam Desi Kurniawati Eka Kusuma Dewi Fahmi, Darul Fhirena Wirania Swara Firanda Agustin Lestari Hidayati, Wahyu Nurul Ishak Ishak Isti Qodariah Lasro Christinauli Miranda Miranda Muhammad Syahrul Kahfi Adam Noviasani, Sekar Rahma Wijayanti Rahma Wiyanti Shaliha, Hanifa Sri Mulyani Sunarto, Ading Suryanti, Maria Yenivadia Tanjung, Asridah Warni Umam, Danang Choirul Wahyu Nurul Hidayati Wahyuningsih, Titi Yusuf Yusuf