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All Journal Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat eCo-Fin
Diah Intan Syahfitri
Universitas Teknologi Sumbawa
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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The Impact of Earnings Management, Leverage, and Profitability on Tax Avoidance in Mining Sector Companies Diah Intan Syahfitri; Novida Halleine Putri
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1337

Abstract

Taxes help the country develop in education, health, industry, and more. Since taxes are a major source of state revenue, the government prioritizes tax payment. Industrial taxpayers should follow appropriate norms and correct accounting principles to avoid violating government or country tax legislation. This research aims to study and assess the influence of profitability, leverage and earnings management on tax avoidance in mining companies listed on the Indonesia Stock Exchange (BEI). The focus of this research is on the group of companies in the mining sector listed on the BEI during the period 2019 to 2023. A saturated sampling technique, or often referred to as a census, is used in this research, where all 62 companies in the population are included as samples for a continuous period of 5 years. , resulting in a total of 310 observations. The results of hypothesis testing show that the earnings management, leverage and profitability variables together have a significant influence on tax avoidance. Earnings management, leverage, and profitability each have a large and positive impact on tax avoidance practices. This research is aimed at providing valuable insights and a complete understanding of tax evasion, with the aim of assisting stakeholders, including the government, in making the right decisions and formulating effective tax control laws.
PENGUKURAN EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN SUMBAWA TAHUN 2018-2021 Novida Halleine Putri; Jayanti Mandasari; Diah Intan Syahfitri
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1150

Abstract

This research aims to determine the level of efficiency and effectiveness of regional financial management at the Sumbawa Regency Regional Revenue Agency (BAPENDA) in 2018-2021. The method used in this research is qualitative. The informant in this research was the secretary of BAPENDA. The data collection method used is field study (observation), where after obtaining the data it is then calculated using the efficiency ratio and effectiveness ratio formula, interviews and documentation. The results of measuring the efficiency ratio show that the level of efficiency in regional financial management of the Sumbawa Regency government in 4 years has fluctuated with an average level of efficiency of 69.03% with the Efficient category, The results of measuring the effectiveness ratio show that the effectiveness level of regional financial management of the Sumbawa Regency government in 4 years has fluctuated with an average level of effectiveness of 95.69% with the Effective category, This shows that the government's performance in realizing regional income based on real regional potential in the 2018 - 2021 budget year has been very good. Based on the research results, it can be described that the regional financial management of Sumbawa Regency is still unstable. This is caused by the Regency regional government. Keywords: Efficiency, Effectiveness, Regional Financial Management, Regional Income
EDUKASI DAN PENINGKATAN KEMAMPUAN PAJAK PERANGKAT DESA DALAM MEWUJUDKAN KEPATUHAN DAN KESADARAN PAJAK Arya Zulfikar Akbar; Denny Hambali; Reza Muhammad Rizqi; Diah Intan Syahfitri; Nurfadliyah Nurfadliyah; Novida Halleine Putri; Ahmad Jibrail; Ayu Levia Tryana; Sriyatun Sriyatun; Sudrajat Martadinata
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24415

Abstract

Tujuan dari inisiatif pengabdian kepada masyarakat ini adalah untuk meningkatkan kepatuhan dan administrasi perpajakan di tingkat desa dengan memberikan pelatihan keterampilan perpajakan kepada perangkat di Kecamatan Lape Kabupaten Sumbawa. Tujuan dari kursus ini adalah untuk membekali para perangkat desa dengan pengetahuan yang komprehensif dan pemahaman mendalam tentang peraturan perpajakan terkait, serta keahlian praktis dalam penghitungan, pemungutan, dan pelaporan pajak. Kurikulum ini menggunakan metode pelatihan interaktif untuk memberikan gambaran menyeluruh tentang peraturan perpajakan dan pengelolaan pajak daerah. Pendekatannya tidak hanya bersifat teoritis, namun juga praktis dan aplikatif. Temuan-temuan program ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemahiran perangkat desa mengenai perpajakan, yang berkaitan erat dengan kemajuan dalam kepatuhan pajak dan efektivitas administrasi perpajakan di tingkat desa. Selain itu, pelatihan ini efektif dalam meningkatkan perspektif positif terhadap kewajiban perpajakan mereka sebagai perangkat desa. Selain itu, tindakan ini menunjukkan bahwa pemberian pendidikan dan pelatihan perpajakan khususnya bagi perangkat desa dapat menjadi langkah sukses dalam meningkatkan prosedur perpajakan yang sah dan efisien di tingkat masyarakat. Pada akhirnya, inisiatif pengabdian kepada masyarakat ini telah memberikan kontribusi signifikan terhadap pemberdayaan perangkat desa sebagai partisipan penting dalam sistem perpajakan daerah di Kecamatan Lape, Kabupaten Sumbawa.
Co-Authors Ahmad Jibrail Arya Zulfikar Akbar Ayu Levia Tryana Denny Hambali Jayanti Mandasari Martadinata, Sudrajat Novida Halleine Putri Novida Halleine Putri Nurfadliyah Nurfadliyah Rizqi, Reza Muhammad Sriyatun Sriyatun