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All Journal Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen dan Bisnis
Saga, Baharudin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhasan, Yunus; Ramdani, Chaeru Syahru; Saga, Baharudin; Septanta, Rananda
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3375

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas  dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak  54 data pada penelitian ini.  Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.
Pengaruh Peraturan Pajak, Kualitas Pelayanan dan Tax Amnesty terhadap Preferensi Resiko Septanta, Rananda; Nurhasan, Yunus; Ekarisma, Deny; Saga, Baharudin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1190

Abstract

This research aims to determine tax regulations, quality of tax services, and tax amnesty risk preferences. The population in this research is individual taxpayers registered at the Tangerang Pratama Tax Service Office. The sample in this study was one hundred individual taxpayers. The distribution of questionnaires was carried out using the convenience sampling method. Ten questionnaires were distributed, but only one hundred could be processed with a response rate of ninety percent. The data analysis technique in this research uses the classic assumption test via SPSS22. The research results show that tax amnesty and service quality influence risk preferences.
Potensi dan Pengembangan Manfaat Bambu dalam Industri Kreatif dan Pengendalian Produksi Latif, Adi Sofyana; Ekarisma, Deny; Saga, Baharudin; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1446

Abstract

Bamboo is a renewable natural resource with significant potential in the creative industry due to its versatility, sustainability, and economic value. However, its utilization remains limited, particularly among young communities. This community service activity aimed to explore and develop the potential benefits of bamboo in the creative industry and production control. The activity was conducted at Domyadhu Foundation, Pamulang, South Tangerang, involving 30 students from the Dompet Yatim dan Dhuafa boarding school. The program was facilitated by 10 lecturers from Pamulang University. The implementation consisted of three main stages: preparation, execution, and reporting. The method included material presentation, group discussions, and hands-on practice focused on bamboo processing, product innovation, and small-scale production management. The activity successfully increased participants' knowledge and skills in utilizing bamboo for creative purposes, such as crafting simple household and decorative items. Moreover, participants gained awareness of bamboo’s environmental and economic value. The program fostered creativity, entrepreneurial spirit, and a practical understanding of sustainable production among the students. This community service initiative highlights the importance of empowering youth with skills that align with local resources and sustainable development goals.
Co-Authors Ekarisma, Deny Latif, Adi Sofyana Nurhasan, Yunus Ramdani, Chaeru Syahru SEPTANTA, RANANDA