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All Journal JURNAL LENTERA AKUNTANSI AMMA : Jurnal Pengabdian Masyarakat
Annesa Adriyani
Universitas Persada Bunda Indonesia
Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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Asistensi Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Tax Center STIE Persada Bunda Tahun 2024 Jusmarni; Deviana Sofyan; Asepma Hygi Prihastuti; Annesa Adriyani; Dodi Agusra; Irsyadi Zain; Y Rahmat Akbar; Tat Marlina; A'ang Chaarnaillan
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Taxes are mandatory levies which are one of the sources of state income which will be used for the development of the country and society based on applicable laws. A tax volunteer is someone who voluntarily contributes their time, energy, thoughts and expertise to play an active role in tax education activities. Tax volunteer assistance is one of the programs initiated by the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia in order to increase taxpayer compliance in carrying out their tax obligations. A tax center is an institution at a university that functions as a center for study, education, training and socialization of taxation to the campus environment, taxpayers and the community independently. This activity is a form of joint agreement program between the Directorate General of Taxes, Riau Regional Office and  the Persada Bunda College of Economics.
MEKANISME PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP SALES GROWTH MELALUI TAX AGGRESIVITAS Christnova Hasugian; Vebry M Lumban Gaol; Mangasa Sinurat; Annesa Adriyani; Nurkholik Nurkholik; Dokman Marulitua Situmorang
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2005

Abstract

This study aims to examine whether Capital Intensity and Inventory Intensity jointly influence sales growth and whether this influence is mediated by Tax Aggressiveness. The type of research used is quantitative research with an associative approach. The results of the study are The main findings indicate that simultaneously Capital Intensity and Inventory Intensity statistically significantly influence Sales Growth, although the explanatory power is low. The partial coefficient of Capital Intensity is negative and Inventory Intensity is positive, but both are not independently significant. Multicollinearity tests indicate no redundancy problem between Capital Intensity and Inventory Intensity. The interaction of Capital Intensity with Tax Aggressiveness and Inventory Intensity with Tax Aggressiveness is also not significant, so that aggressive taxation does not moderate the relationship between Capital Intensity or Inventory Intensity with sales growth. In short, Capital Intensity and Inventory Intensity do not independently influence Sales Growth in this specification, and Tax Aggressiveness does not act as a moderator.
Co-Authors A'ang Chaarnaillan Asepma Hygi Prihastuti Christnova Hasugian Deviana Sofyan Dodi Agusra Irsyadi Zain Jusmarni Lumban Gaol, Vebry Mangasa Sinurat Nurkholik Nurkholik Situmorang, Dokman Marulitua Tat Marlina Y Rahmat Akbar