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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Jasinda Iriani
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Education Social Sciences Other

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Peran Keahlian Keuangan Direksi dan Karakteristik Perusahaan Terhadap Penghindaran Pajak : Perusahaan di BEI Kennardi Tanujaya; Jasinda Iriani
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Companies with directors' financial expertise have good knowledge of making tax savings by exploiting loopholes in tax regulations. The financial expertise of the directors and firm characteristics tested against tax avoidance is the aim of this study. The dependent variables used are tax avoidance and directors' financial expertise, profitability, leverage, company size, company age, tax loss compensation, tunneling incentives as independent variables.In 2015 - 2019 there were 668 companies listed on the IDX and those that met the criteria in the study were 373 companies. Secondary data testing was processed by panel regression. The test results state that profitability and company size have a positive effect on tax avoidance. Companies that have good performance and are already large company sizes tend not to avoid tax because the tax burden does not have a major impact on company expenses.
Perancangan Sistem Akuntansi Berbasis Website Pada Ys Boutique Kennardi Tanujaya; Jasinda Iriani
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Mengatasi permasalahan pencatatan akuntansi pada YS Boutique adalah tujuan dari pengabdian masyarakat ini. Permasalahan pencatatan akuntansi timbul diakibatkan YS Boutique tidak memiliki sistem pencatatan akuntansi untuk pencatatan transaksi dan dilakukan secara manual sehingga hasil yang dikeluarkan tidak akurat dan tidak efisien. Pengabdian masyarakat dilakukan selama 1 November 2020 Hingga 12 Februari 2021 dengan Teknik pengumpulan data wawancara dan observasi. Luaran pengabdian masyarakat ini menghasilkan sistem pencatatan akuntansi berbasis web yang dapat mengisi setiap pembelian dan penjualan serta jurnal untuk transaksi biaya-biaya perbulan yang dikeluarkan oleh YS Boutique hingga pelaporan keuangan berupa laporan laba rugi dan laporan posisi keuangan neraca. Setelah sistem dirancang dan diimplementasi, YS boutique dapat menghasilkan laporan yang akurat dan efisien. Sistem pencatatan akuntansi untuk kegiatan PKM selanjutnya disarankan untuk menambahkan laporan keuangan berupa laporan perubahan modal dan laporan arus kas sehingga sistem pencatatan akuntansi dapat menghasilkan laporan keuangan yang lebih lengkap.
Co-Authors Tanujaya, Kennardi