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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Informatika Ekonomi Bisnis
Marpaung, Rumintar J. H.
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengaruh Pajak, Ukuran Perusahaan, dan Profitabilitas terhadap Keputusan Perusahaan Melakukan Transfer Pricing Olimsar, Fredy; Misidawati, Dwi Novaria; Marpaung, Rumintar J. H.; Setiawan, Heri; Utami, Eva Yuniarti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.888

Abstract

This research aims to test and obtain empirical evidence regarding the influence of taxes, company size, probability on transfer pricing. This research uses a sample of subsector manufacturing companies... listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this research is the purposive sampling method using SPSS for data analysis. This type of research is quantitative with 150 companies used as research samples with observations for 5 years, so the total research sample is 70 samples. The analysis technique used is regression. The results of this research show that simultaneously, tax, company size, and probability have an influence on companies carrying out transfer pricing.
Pengaruh Pajak, Ukuran Perusahaan, dan Profitabilitas terhadap Keputusan Perusahaan Melakukan Transfer Pricing Olimsar, Fredy; Misidawati, Dwi Novaria; Marpaung, Rumintar J. H.; Setiawan, Heri; Utami, Eva Yuniarti
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.888

Abstract

This research aims to test and obtain empirical evidence regarding the influence of taxes, company size, probability on transfer pricing. This research uses a sample of subsector manufacturing companies... listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this research is the purposive sampling method using SPSS for data analysis. This type of research is quantitative with 150 companies used as research samples with observations for 5 years, so the total research sample is 70 samples. The analysis technique used is regression. The results of this research show that simultaneously, tax, company size, and probability have an influence on companies carrying out transfer pricing.
Meningkatkan Pengetahuan Investasi Dalam Perencanaan Keuangan Secara Bijak Bagi Pendidik dan Tenaga Kependidikan SMP Negeri 7 Tayan Hilir Marpaung, Rumintar J. H.
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1208

Abstract

Financial planning is needed in achieving healthy finances in the future. The purpose of this service activity is to provide knowledge about investment to educators and education staff at SMP Negeri 7 Tayan Hilir in planning finances wisely. The training method in community service is by lecture, discussion and question and answer method. The training lasted for 3.5 hours, from 09.00-10.30 on August 5, 2024. This activity is aimed at educators and education staff of SMP Negeri 7 Tayan Hilir. The location is onSMP Negeri 7 Tayan Hilir, the Trans Kalimantan road, Terentang Hamlet, Subah Village, Tayan Hilir District, Sanggau Regency, West Kalimantan.As a result of this activity, educators and education staff gain knowledge about investment, namely being able to choose good and correct investment instruments that bring benefits instead of losses. So that educators and education personnel do not make mistakes in taking investments carelessly and following others that result in unhealthy finances or suffer losses that result in unwise financial planning.ABSTRAKPerencanaan keuangan sangat dibutuhkan di dalam mencapai keuangan yang sehat di masa depan. Tujuan dari kegiatan Pengabdian ini adalah memberikan pengetahuan tentang investasi kepada pendidik dan tenaga kependidikan di SMP Negeri 7 Tayan Hilir dalam merencanakan keuangan secara bijak. Metode pelatihan dalam pengabdian kepada masyarakat ini adalah dengan metode ceramah, diskusi dan tanya jawab. Pelatihan berlangsung selama 3,5 jam yaitu dari jam 09.00-10.30 pada tanggal 5 Agustus 2024. Kegiatan ini ditujukan kepada para pendidik dan tenaga kependidikan SMP Negeri 7 Tayan Hilir. Lokasi berada di SMP Negeri 7 Tayan Hilir, jalan Trans Kalimantan, Dusun Terentang, Desa Subah, Kec. Tayan Hilir, Kabupaten Sanggau, Kalimantan Barat. Hasil dari kegiatan ini, semua pendidik dan tenaga kependidikan memperoleh pengetahuan tentang investasi yakni dapat memilih instrument investasi yang baik dan benar yang mendatangkan keuntungan bukan kerugian. Sehingga para pendidik dan tenaga kependidikan tidak melakukan kesalahan dalam mengambil investasi dengan sembarangan dan ikut-ikutan orang lain yang mengakibatkan keuangan tidak sehat atau menderita kerugian yang berakibat perencanaan keuangan yang tidak bijak.
Co-Authors AA Sudharmawan, AA Fredy Olimsar Misidawati, Dwi Novaria Utami, Eva Yuniarti