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All Journal Jurnal Riset Akuntansi dan Keuangan INTEGRITAS : Jurnal Pengabdian
Idah Paridah
Universitas Jenderal Soedirman
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALYSIS OF THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: SYSTEMATIC REVIEW Idah Paridah; Hijroh Rokhayati
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55990

Abstract

This research aims to analyze and synthesize theory, research results, other explanatory variables and measurement of research variables about the effect of tax avoidance on firm value. This study uses the systematic literature review (SLR) method which examines 36 articles with a year of observation 2013-2020. The results of the study present theoretical mapping, research results, other explanatory variables, and measurements of research variables from literature sample. The most widely used theory is agency theory. The synthesis of the research results shows three classifications: tax avoidance has a significant positive effect, a significant negative and has no effect on firm value. Other dominant explanatory variables that also have a significant positive effect on firm value are profitability, firm size, capital structure, leverage and transparency. The synthesis of research variable measurements provides proxies and formulations for the operationalization of variables. The contribution of this research provides conceptual insights and managerial decisions.
Penguatan Pengetahuan pada Bumdes dalam Rangka Implementasi PP No. 11 Tahun 2021 Tentang Bumdes Sebagai Peningkatan Kualitas Laporan Keuangan Pipit Fitria; Ahmad Ali; Datice Anurahman; Muhamad Firmansyah; Siti Masripah; Idah Paridah
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7606

Abstract

Community Service Program (PKM) by the PKM North West Java Master of Science in Accounting Team, Jenderal Soedirman University was carried out at BUMDes Arya Kamuning, Kaduela Village, Kuningan Regency, with the aim of increasing the literacy of BUMDes administrators and the community regarding the management of village business units. This activity focused on the dissemination of Government Regulation Government Regulation No. 11 of 2021 concerning BUMDes and the tax obligations that result from the establishment of BUMDes as a legal entity. The implementation methods included dissemination of materials, interactive discussions, simulations of financial report preparation, and technical assistance in the management of village businesses. The results of the activity showed an increase in the understanding of BUMDes administrators regarding regulations, tax obligations, and financial report management, which had an impact on the professionalism, transparency, and accountability of BUMDes management. This activity also encouraged the optimization of village potential, improved community welfare and opened opportunities for long-term assistance in forming highly competitive BUMDes.
Co-Authors Ahmad Ali Datice Anurahman Hijroh Rokhayati Muhamad Firmansyah Pipit Fitria Siti Masripah