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All Journal To Maega: Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
Yhoga Heru Pratama
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Education Social Sciences Other

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DINAMIKA PENELITIAN KEPATUHAN WAJIB PAJAK Sri Ayemi; Yhoga Heru Pratama; Jauzaa Azahroo Oksidea Oksidea; Fransiskus Vilisianus Sales
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i1.33

Abstract

This study explores the compliance of taxpayers in Indonesia from 2013 to 2023 by mapping research published in national scientific journals. The research methodology involves a thorough literature review, examining articles with the keyword "taxpayer compliance" on scientific journal websites. The population consists of articles on taxpayer compliance, and the sample is selected based on criteria such as keyword relevance, completeness, clarity, and online accessibilityThe mapping of journal names aims to categorize articles, facilitating information on journal consistency in publishing content related to taxpayer compliance. The findings reveal continuous publications on taxpayer compliance in scientific journals throughout the years, with 2017 dominating the articles. E-Jurnal Akuntansi emerges as the most prolific journal in publishing these articles. The prevalent research method is quantitative, with awareness of taxpayers being the most commonly studied variable. Implications of the study include recognizing E-Jurnal Akuntansi and Jurnal Akuntansi as promising channels for future researchers and the potential for more varied and in-depth results through the use of qualitative methods. The study also highlights the predominance of primary data sources and suggests the exploration of alternative sources such as observation and interviews for richer and more realistic data.
Pelatihan Pembuatan Model Business Canvas (BMC) dan Pemanfaatan Sosial Media Sebagai Media Pemasaran pada Karangtaruna di Rogobangsan, Bimomartani, Sleman Umi Wahidah; Sri Ayem; Suddin Lada; Yhoga Heru Pratama; Supatman Supatman; Enggar Dwi Kharisma
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2809

Abstract

Memulai suatu usaha tentu membutuhkan perencanaan yang matang dari berbagai aspek agar dapat meminimalisir terjadinya kegagalan. Perkembangan teknologi saat ini menjadi satu perubahan dalam dunia bisnis, salah satunya dari sisi pemasaran. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk menambah  pengetahuan dan memberikan pelatihan keterampilan dalam penyusunan business model canvas (BMC) dan penggunaan teknologi untuk pemasaran pada Karangtaruna Dusun Rogobangsan. Materi pertama diawali dengan materi kewirausahaan dan business model canvas kemudian dilaksanakan praktek penyusunanan business model canva, dan diakhiri dengan diskusi. Materi kedua diawali dengan pengenalan tools yang saat ini bisa dimanfaatkan sebagai media promosi antara lain Instagram, Facebook, Tiktok, WhatsApp, serta Google, kemudian dilanjutkan dengan pelatihan pembuatan akun Google. Pelaksanaan kegiatan PKM ini perlu dilaksanakan secara berkelanjutan. Hasil kegiatan pengabdian adalah peningkatan kemampuan peserta dalam memahami konsep pemasaran, peningkatan kemampuan memahami dan menyusun Model Business Canvas, serta peserta mampu memahami dan memanfaatkan media sosial dalam pemasaran seperti google map.
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Roy Frananda Saragih; Suyanto Suyanto; Yhoga Heru Pratama
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

Abstract

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.
Co-Authors Enggar Dwi Kharisma Fransiskus Vilisianus Sales Jauzaa Azahroo Oksidea Oksidea Roy Frananda Saragih Sri Ayem Suddin Lada Supatman Supatman Suyanto . Umi Wahidah