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All Journal Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Balance: Jurnal Riset Akuntansi dan Bisnis
Diphayana, Wahono
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Humanities Economics, Econometrics & Finance

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Diphayana, Wahono; Kurniawan, Kurniawan
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research was conducted with the aim of finding out whether there is an effect of capital structure, company size and investment decisions on the value of companies engaged in the pharmaceutical sector listed on the IDX for the period 2018 – 2020. Where researchers processed data using the SPSS Version 24 application. The processing results were obtained data where capital structure has an effect on firm value while company size and investment decisions have no effect on firm value.
Upgrade your knowledge in tax: Tax awareness from an early age in education Karlinah, Lady; Diphayana, Wahono; Wiguna, Ni Komang Candra
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 2 (2024): May 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i2.12664

Abstract

Taxes are the main pillar of government development funding, as mandated by Indonesian law. The primary challenge at Erenos High School in South Tangerang is the lack of taxpayer awareness regarding tax compliance. There is an urgent need to change citizens' perspectives on fiscal education from an early age through systematic strategies, including curriculum and student activities. The education sector has welcomed the Directorate General of Taxes' initiative to include tax education in the curriculum, fostering tax awareness among the younger generation. The implementation process includes several phases: interviews and discussions, module preparation, presentations, training and discussions, and mentoring. The Community Service Team monitored the activities, observing significant student interest in the subject matter presented. The students' enthusiasm and high participation indicated strong curiosity, evidenced by the variety of questions directed at the speakers. The speakers' engagement in asking about the students' tax knowledge was clear from the final evaluation results, showing that 91.8% of participants felt they had begun to understand their responsibilities as taxpayers. This initiative aims to instill a sense of tax awareness early on, ensuring that future generations are well-informed and compliant with tax regulations, ultimately supporting government development efforts.
Co-Authors Karlinah, Lady Kurniawan Kurniawan Wiguna, Ni Komang Candra