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All Journal JURNAL PRODUKTIVITAS Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal Jurnal Akuntansi dan Keuangan JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Dedi Haryadi
UNIVERSITAS WIDYA DHARMA PONTIANAK
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ASPEK PAJAK ATAS PENGHASILAN DOSEN Dedi Haryadi; Lianto Lianto
Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontianak Vol 10, No 1 (2023): Jurnal Produktivitas: Jurnal Fakultas Ekonomi Universitas Muhammadiyah Pontiana
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jpr.v10i1.5499

Abstract

Salah satu tujuan pembangunan yang ingin dicapai Indonesia adalah peningkatan sumber daya manusia. Dalam peningkatan sumber daya manusia Indonesia peran dosen sangatlah penting. Sama seperti wajib pajak lainnya, dosen juga merupakan wajib pajak yang dikenai kewajiban untuk memenuhi kewajiban perpajakan sesuai ketentuan yang berlaku. Penghasilan dosen terbagi menjadi tiga yakni gaji tetap (sebagai pegawai tetap), tunjangan sertifikasi dosen (jika sudah tersertifikasi) dan honorarium (sebagai dosen honor di kampus lain atau sebagai pemateri dalam suatu kegiatan).Hasil kajian menunjukkan penghasilan seorang dosen dapat dikenakan PPh yang tidak final dan PPh yang sifatnya final. PPh tidak final berasal dari gaji tetap dan honor sedangkan PPh yang final berasal dari tunjangan sertifikasi dosen. Khusus tunjangan sertifikasi dosen ada hal yang perlu diperhatikan terutama tunjangan serdos bagi dosen golongan III dan golongan IV dimana dosen golongan III menerima take home pay yang lebih besar dari dosen golongan IV dikarenakan kenaikan tunjangan serdos tidak sebanding dengan kenaikan tarif PPh nya. Penulis berharap seorang dosen mampu memahami dan memenuhi kewajiban perpajakannya sebagai wajib pajak yang baik dan memberikan teladan terutama bagi peserta didik. Selanjutnya penulis juga ingin menyarankan pemerintah perlu menyesuaikan tunjanan serdos golongan IV sehingga take home pay nya setidaknya sama dengan golongan III, hal ini dikarenakan jangan menjadikan demotivasi bagi dosen untuk naik jabatan fungsional apalagi Indonesia juga masih kekurangan guru besar.
Sosialisasi Kiat-Kiat Investasi Saham di Pasar Modal Indonesi Pada Pengurus Koperasi Wana Mandiri Ricky Ricky; Dedi Haryadi
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

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

Abstract

Tujuan kegiatan ini untuk memberikan pemahaman, pengetahuan dan potensi investasi di pasar modal. Investasi di pasar modal sangatlah aman karena diawasi dan diregulasi dengan baik oleh instansi berwenang, di lapangan banyak sekali ditemukan penawaran investasi yang menjanjikan keuntungan tinggi, namun pada akhirnya merupakan penipuan. Metode kegiatan ini dijalankan menggunakan     metode ceramah. Sasaran dari kegiatan Pengabdian Kepada Masyarat (PKM) ini adalah karyawan serta jajaran pengurus Koperasi Wana Mandiri Karya yang dihadiri oleh 6 (orang) peserta. Kegiatan  pelatihan ini berlangsung dengan baik karena kerjasama dan koordinasi dari berbagai pihak yang terlibat. Kegiatan pelatihan karyawan ini diharapkan dapat memberikan pemahaman mendalam tentang strategi investasi yang paling sesuai dengan profil calon investor baik dari segi waktu, kemampuan analisis, alokasi dana dan kesediaan menerima risiko.
Pengenalan Program Pengungkapan Sukarela Terkait Harmonisasi Peraturan Perpajakan Dedi Haryadi; Hengky Leon; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): November 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v3i2.2079

Abstract

Taxes are the main source of state revenue. Around 70-80 percent of state revenue comes from taxation so this certainly makes tax revenue the spearhead for state revenue. If state revenue does not reach the target, it will certainly hamper national development. The Directorate General of Taxes (DGT) will try to improve taxpayer compliance both voluntarily and through law enforcement, namely tax checks. The target of this community service activity is all employees and leaders of PT Bank Central Asia, Tbk. Rahadi Usman Pontianak Sub-Branch Office where most employees still do not understand and understand about the voluntary disclosure program. In particular, this community service activity is aimed at all employees consisting of 11 employees. This activity is held based on needs and increases the knowledge and ability of employees by providing socialization. After the socialization was submitted, the staff found it helpful, understood and finally began to check each annual tax reporting to ensure that the reporting of their assets was in accordance with the actual situation. Their awareness began to increase and considered every reporting using this self-assessment method as an important thing to build good awareness as taxpayers who are responsible for their country so that the country's development can be better thanks to contributions from taxpayers.
Analisis Pengaruh Tax Haven Utilization, Thin Capitalization dan Intangible Assets terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Mediasi Olivia Alviolenta; Dedi Haryadi; Hartono Hartono
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7466

Abstract

This study is aimed at exploring more deeply the impact of Tax Haven Utilization, Thin Capitalization, and Intangible Assets on Tax Avoidance as proxied by the Effective Tax Rate (ETR), as well as examining the role of Transfer Pricing as a mediating variable. The study is conducted based on data from energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period, totaling 230 observations selected using a purposive sampling method. Data processing is carried out using panel data regression with the Fixed Effect Model (FEM) and Common Effect Model (CEM) approaches using Stata 17, along with the Sobel mediation test. The results of the study show that Thin Capitalization has a negative and significant impact on Tax Avoidance, whereas Tax Haven Utilization and Intangible Assets have less influence. In addition, the three independent variables do not have a significant impact on Transfer Pricing, and Transfer Pricing also has little effect on Tax Avoidance. The results of the mediation test indicate that Transfer Pricing is not able to mediate the relationship between the independent variables and Tax Avoidance.
Beyond Compliance: Integrating Carbon Risk Management for Sustainable Growth in Indonesia Dedi Haryadi; Hengky Leon; Vito Apriyanto; Ricky Ricky
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.799-806

Abstract

Purpose: This study aims to examine the effect of carbon risk on the sustainable growth rate (SGR) of non-financial companies listed on the Indonesia Stock Exchange during 2021–2024. The research is important as climate-related risks increasingly influence corporate sustainability and long-term performance, particularly in emerging markets. Methodology: The methodology employs a quantitative approach using purposive sampling, resulting in 138 firms (552 firm-year observations). Data were analyzed using regression with Robust Least Squares (RLS) to address heteroscedasticity. Results: The results show that carbon risk has a negative and significant effect on sustainable growth, indicating that higher carbon emissions reduce firms’ growth potential. Additionally, financial performance indicators—ROA, DER, TATO, and firm size—positively influence SGR. Findings: The findings highlight that carbon risk not only affects financial stability but also constrains long-term corporate growth. Novelty: The novelty of this study lies in linking carbon risk directly to sustainable growth rate, a relationship rarely explored in prior literature. Originality: Its originality is reflected in the focus on non-financial firms in Indonesia as a developing country context. Conclusion: In conclusion, effective carbon risk management is crucial for sustaining corporate growth. The study provides implications for policymakers and managers to strengthen environmental strategies and reporting practices. Type of Paper: Research article
Kaidah Penggunaan Kode Transaksi Faktur Pajak Tahun 2025 Hengky Leon; Dedi Haryadi; Ricky Ricky
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7768

Abstract

Salah satu kewajiban perpajakan yang harus dipenuhi wajib pajak yakni kewajiban untuk memungut PPN jika wajib pajak telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). Pada tahun 2025, tarif efektif Pajak Pertambahan Nilai (PPN) yang direncanakan akan naik dari 11 persen menjadi 12 persen telah dibatalkan pemerintah dengan cara mengubah dasar pengenaan pajaknya dimana untuk barang non barang mewah dihitung dengan DPP 11/12 dan tarif pajak tetap 12 persen sehingga tarif pajak efektif tetap 11 persen. Kenaikan PPN hanya berlaku untuk barang mewah dan BKP serta JKP tertentu yang telah menggunakan DPP nilai lain ataupun PPN besaran tertentu sebelum pemberlakuan PMK 131/2024. Hasil kajian ini memaparkan cara penyusunan faktur pajak dengan cara yang kompherensif karena dengan membandingkan cara penyusunan faktur pajak tahun 2025 dengan tahun sebelumnya sehingga memberikan pemahaman yang utuh bagi pembaca. Penulis juga menjabarkan urutan prioritas penggunaan kode transaksi faktur pajak dari 01 sampai 09 sehingga pembaca dapat menentukan kode transaksi faktur pajak dengan benar. Penulis juga memberikan saran kepada wajib pajak untuk memperhatikan pengisian faktur pajak dengan benar sehingga dapat terhindar dari sanksi perpajakan.
Impact Of Tax Amnesty Policy On Individual Taxpayer Compliance In Pontianak City Fridensia Kamellia; Dedi Haryadi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1529-1538

Abstract

Purpose: This study examines tax amnesty's impact on individual taxpayer adherence. Methodology: Data were gathered from 91 participants via an internet survey Likert-scale questionnaire and analyzed making use of validity, normality, and regression tests. Results: Findings show that tax amnesty significantly affects taxpayer compliance, with a regression result of 47.3%. Novelty: The study uniquely uses data from individual taxpayers in Pontianak collected through an online survey. Conclusion: The outcome confirm a favorable and noteworthy connection between tax amnesty and taxpayer compliance. Type of Paper: Empirical Research
Co-Authors Fridensia Kamellia Hartono Hartono Hengky Leon Lianto Olivia Alviolenta Ricky Ricky Vito Apriyanto