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All Journal TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Taxation Analysis and Review Gapura (Garba Pembangunan Masyarakat)
Daeng M. Nazier
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF SERVICE QUALITY ON COMPLIANCE OF SME TAXPAYERS IN SUBANG REGENCY Silvia Ayu Safitri; Daeng M. Nazier
Journal of Taxation Analysis and Review Vol. 2 No. 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1198

Abstract

This study aims to determine whether service quality has a positive influence on the compliance of SME taxpayers (Micro, Small and Medium Enterprises). In this study, the sample was SME located in Subang Regency. The data processed from the questionnaire were 30 with the criteria of having an NPWP and being registered at the KPP Pratama Subang. The independent variable is service quality and taxpayer compliance as the dependent variable. The indicators on the independent variable are seen from direct evidence, reliability, responsiveness, assurance and empathy while the indicators of the dependent variable are registering, calculating, paying, and reporting. Data analysis in the study used simple linear regression analysis and hypothesis testing with SPSS. The results of this study indicate that service quality has a positive effect on SME taxpayer compliance in Subang Regency.
THE EFFECT OF TAXATION KNOWLEDGE ON THE COMPLIANCE OF PERSONAL TAXPAYERS (Case Study of Employee Taxpayers in Subang Regency) Putri Rizki Syafitri; Daeng M. Nazier
Journal of Taxation Analysis and Review Vol. 2 No. 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1209

Abstract

Tax is a very important factor in the development of a country. Where taxes are the main source for the state in terms of state revenue, especially in the State Budget. The purpose of taxation itself certainly does not always run smoothly. One of the bases for tax revenue on target is Taxpayer Compliance. Taxpayer compliance can be influenced by several factors, one of the internal factors is tax knowledge. Tax knowledge is a taxpayer's basic understanding of the law, laws, and also the correct tax procedures. Taxpayers will make tax payments if they already know and understand their obligations as a taxpayer. The population in this study are employees who qualify as individual taxpayers registered at KPP Pratama Subang. The sampling technique in this study was to use purposive sampling method totalling 48 employee individual taxpayers, the data was collected by distributing questionnaires. The results showed the coefficient of determination R2 of 0.558 which means that the dependent variable can be explained by the independent variable by 55.8% and the remaining 44.2%. The results of this study conclude that tax knowledge affects individual taxpayer compliance.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA EXCHANGE FOR THE PERIOD 2018-2020 Ineu Dewi Santika; Daeng M. Nazier
Journal of Taxation Analysis and Review Vol. 3 No. 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1216

Abstract

The aims of this study to examine the effect of profitability, leverage, and corporate governance on tax avoidance in the period 2018-2020. The population in this study was mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the 2018-2020 period. The research sample was determined by using purposive sampling technique with predetermined criteria so that obtain 24 mining companies that meet the requirements with observations for 3 consecutive years resulting in a total of 72 samples. The indicator for measuring tax avoidance uses the Cash Effective Tax Rate (CETR). The data used in this study were obtained from secondary data in the form of annual financial reports sourced from www.idx.co.id and www.bursamalaysia.com. The data analysis technique used in this study is the multiple linear regression method. The results of this research show that the variables of profitability, leverage, and corporate governance have a simultaneous effect on tax avoidance. However, the variables of profitability, leverage, and corporate governance do not have partial significant effect on tax avoidance.
THE EFFECT OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE (Case Study on Food and Beverage Companies Listed on The Malaysia Exchange in 2019-2021) Neng Susan Nurjanah; Daeng M. Nazier
Journal of Taxation Analysis and Review Vol. 4 No. 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1221

Abstract

The purpose of this study is to determine the effect of tax planning and Intellectual Capital on Firm Value in manufacturing sektor companies with the food and beverage sub-sektor listed on the Malaysia Stock Exchange. The sampling technique used multiple linier regression analysis with a sampling technique that is purposive sampling with with a sampling of 39 samples. The study uses the SPSS 22 analysis tool. The results showed that (1) tax planning had no significant effect on firm value, (2) Intellectual Capital had an effect positive on firm value.
EFFECT OF PROFITABILITY, LEVERAGE, AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Ikeu Ageng Aprianti; Daeng M. Nazier; Indah Umiyati
Journal of Taxation Analysis and Review Vol. 4 No. 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1226

Abstract

The Malaysian Tax Authority, LHDN has identified 31,598 entities that have not reported their income and are undertaking tax evasion efforts. LHDN said the entities suspected of evading taxes consisted of individuals, businesses, companies, and others. Tax avoidance activities, especially aggressive ones, certainly erode the tax base and reduce potential state revenues. This situation arises because of the high dependence on tax revenues. With this research, it is hoped that companies will be more aware of paying taxes honestly. will examine the effect of profitability, leverage, and fixed asset intensity on tax avoidance in Malaysia. This study conducted a research method using quantitative methods. According to Sugiyono (2016: 8) the quantitative method is a research method based on the philosophy of positivism, used in researching certain populations or samples, collecting data using research instruments, data analysis is quantitative/statistical, the purpose of which is to prove the established hypothesis. Based on the results of research on the effect of Profitability (Return on Assets) on Tax Avoidance, it shows that there is no influence between Profitability on tax avoidance. The results of the Leverage Test on Tax Avoidance state that there is an influence between Leverage and tax avoidance. the results of the fixed asset intensity test stated that there was an influence between the Fixed Asset Intensity on tax evasion. Profitability has no effect on tax avoidance, meaning that changes in the value of profitability in the study period have no effect on tax evasion in companies. Leverage affects Tax Avoidance, meaning that changes in the value of Leverage (Debt to equity ratio) in the study period affect tax avoidance in companies. Fixed Asset Intensity has an effect on Tax Avoidance, meaning that changes in the value of fixed asset intensity in the study period have an effect on tax avoidance in companies
SCIENTOMETRIC ANALYSIS OF BIG DATA ANALYTIC AND HALAL SUPPLY CHAIN MANAGEMENT Kuncorosidi Kuncorosidi; Daeng M. Nazier; Riznaldi Akbar; Eddy Prabowo
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 1 (2024)
Publisher : STIESA Press

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Abstract

This study aims to conduct a scientometric analysis of "Analitika Big Data in Halal Supply Chain Management" between 2018 and 2024 In this study, keyword analysis and citation analysis were carried out using Dimensions and VOS viewer software, as well as identifying the most commonly used keywords. In addition, this study also conducted a co-author analysis, co-citation analysis, and analysis of countries and organizations involved in the study. The keyword analysis results show that the most discussed topics in this field are information management, the Internet of Things (IoT), sustainable development, and competition. The countries most active in Analitika Big Data in supply chain management are Malaysia, The United Kingdom, India, Italy, China, the United States, Turkey, Saudi Arabia, Egypt, Germany, New Zealand, Australia, and Bangladesh. This study recommends a thorough Scientometrics Analysis as a future research direction. In addition, the importance of the application of evolutionary computing and interdisciplinary work in dealing with practical problems related to big data was also identified. This digest provides an overview of the study's objectives, methods, and main findings "Scientometric Analysis of Big Data Analytic in Supply Chain Management. The research provides insight into research trends, country and journal contributions, and recommendations for future research in Analitika Big Data in supply chain management
STRENGTHENING MSME’STAX LITERACY AT NISKALA AGRO MANDIRI Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) yang beroperasi di Niskala Agro Mandiri. Fokus program ini terletak pada peningkatan literasi pajak, terutama dalam hal proses pembayaran, pemungutan, pemotongan, dan pelaporan pajak yang relevan bagi UMKM. Penting bagi pemilik UMKM untuk memahami secara menyeluruh peraturan-peraturan terkait pajak UMKM, karena jenis pajak ini melibatkan self-assessment di mana wajib pajak UMKM harus secara mandiri melakukan pembayaran dan pelaporan. Metode yang diterapkan dalam program ini mencakup wawancara, observasi, dan sharing knowledge materi pajak UMKM. Niskala Agro Mandiri berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa Niskala Agro Mandiri memahami aturan perpajakan bagi UMKM.
DESIGN OF FORMULATION AND IMPLEMENTATION OF BUSINESS STRATEGIES FOR MAS HEN'S FRIED NICE IN CINANGSI Mutqi Sopiawadi; Hilda Mardiana Putri; Daeng M. Nazier; Edi Prabowo; Riznaldi Akbar
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 2 (2024): February
Publisher : STIESA-PRESS

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) yang mengkhususkan diri dalam hidangan nasi goreng menarik minat konsumen dengan pengalaman kuliner yang sederhana namun memikat, baik dari segi rasa maupun jenis, menjadikannya pilihan yang diutamakan. Daya tarik tidak hanya terletak pada aksesibilitas dan harga yang terjangkau, tetapi juga pada kemampuan tempat tersebut untuk menjaga kualitas dan keaslian rasa. Pelaku UMKM yang inovatif dalam penyajian nasi goreng. Formulasi Implementasi strategi di butuhkan demi bertahan nya umkm seperti nasi goreng Mas Hen yang usaha nya bertahan lama di Kota Subang. Sebuah studi kualitatif yang dilakukan di nasi goreng Mas Hen menghasilkan analisis SWOT dan matriks, menguraikan visi, misi, dan strategi. Program strategis melibatkan pertumbuhan kualitas sumber daya manusia, nilai aset, penjualan, dan inovasi menu. Rekomendasi mencakup ekspansi infrastruktur parkir dan peningkatan promosi melalui kerjasama dengan layanan ojek online serta di facebook untuk mencapai segmentasi pasar di Kota Subang.
Co-Authors Bambang Sugiharto Eddy Prabowo Edi Prabowo Hilda Mardiana Putri Icih Icih Ikeu Ageng Aprianti Indah Umiyati Ineu Dewi Santika Kuncorosidi Kuncorosidi Mutqi Sopiawadi Neng Susan Nurjanah Putri Rizki Syafitri Putri, Trisandi Eka Riznaldi Akbar Silvia Ayu Safitri