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All Journal JURNAL LENTERA BISNIS Journal of Artificial Intelligence and Digital Business Journal of Business, Accounting and Finance Journal of Bussines Management Basic Journal Of Economic Sciences (Ekuisci) Jurnal Kolaborasi Pengabdian Masyarakat Fakultas Ilmu Administrasi
Kartika, Tita
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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The Effect of Profitability on Corporate Income Tax Payable on Food And Beverage Companies Listed on The Indonesian Stock Exchange Kartika, Tita; Nurochman, Maman; Apriandi, Devy Widya; Rahmawati, Yuni
Jurnal Ekuisci Vol 2 No 2 (2024): Vol 2 No 2 November 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i2.530

Abstract

The title of this research is the Effect of Profitability on Corporate Income Tax Payable on Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period. This study aims to identify the effect of profitability as measured by the ratio of net profit margin (NPM) to corporate income tax payable. The population used is nine food and beverage companies listed on the Indonesia Stock Exchange for 2016-2020. The method used in this study is quantitative. The type of data used is secondary data obtained from each company's financial statements on the official website of the Indonesia Stock Exchange (www.IDX.co.id). The sampling technique used was purposive sampling. The data analysis method was carried out with the help of the IBM SPSS version 25 program using the classical assumption test, simple linear regression analysis, and hypothesis testing. The results of this study indicate that profitability (NPM) does not significantly affect corporate income tax
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan WPOP Dengan Pengetahuan Teknologi Informasi Kartika, Tita; Azhari, Ceriska; Shiyammurti, Nastiti Rizky; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1710

Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner. The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05.
Profitability's Impact on Tax Avoidance in IDX-Listed Energy Firms (2021–2023 Study) Noviana, Endah Siti; Masruri, Fahrul Alam; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to see the Effect of Profitability on Tax Avoidance (Empirical Study of Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023). This study uses a quantitative research method. The population in this study is the Oil, Gas and Coal Sub-sector Energy Companies Listed on the IDX in 2021 - 2023. The sample selection method used in this study is the purposive sampling method, where there are 10 oil, gas and coal sub-sector energy companies that meet the sample criteria with a 3-year observation method. The analysis methods used in this study include descriptive statistics, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression analysis, hypothesis tests (t-tests and f-tests), and determination coefficient tests. Based on the test results, it shows that profitability (Return On Asset) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.420> 0.05 and the calculated t value <t table, which is -0.818 <2.051, so H1 is rejected. Profitability (Return On Equity) with partial ETR measurement has no significant effect on tax avoidance as evidenced by the significance value of 0.683> 0.05 and the calculated t value <t table, which is -0.413 <2.051, so H1 is rejected. Simultaneously, profitability (ROA and ROE) have a significant effect on tax avoidance with measurement using ETR as evidenced by the resulting sig value of 0.005 <0.05 and Fcount> Ftable, which is 6.467> 3.35, so H1 is accepted. This means that partially ROA and ROE on tax avoidance do not have a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023. While simultaneously profitability (ROA and ROE) on tax avoidance has a significant effect on oil, gas and coal sub-sector energy companies listed on the IDX in 2021-2023.
Analysis Of Work Motivation At Ria Busana Sumedang Ismiyanti, Iis Salamah; Henriawan, Desan; Kartika, Tita
Journal of Bussines Management Basic Vol 7 No 2 (2025): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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Abstract

This research focuses on work motivation at Ria Busana Sumedang. The purpose of this research is to find out how work motivation at Ria Busana Sumedang. How are efforts to increase work motivation at Ria Busana Sumedang. The method used in this research is a qualitative approach. In this study using two data collection techniques, namely by means of observation and interviews. The informants of this study were 15 people consisting of Sales Executive, and Sales Assistant. Data analysis researchers use Milles and Hubarman mode analysis method, activities in data analysis are data reduction, data display, and conlusion drawing / verification. Based on the results of interviews, observations and data analysis, it is concluded that work motivation at Ria Busna Sumedang is quite good in terms of physiological needs, security needs, appreciation needs, and self-actualization needs. Efforts to increase employee motivation at Ria Busana Sumedang are physiological needs by providing salaries, bonuses, and adequate facilities for employees to work. Security needs, namely the security of a safe work environment, and fair treatment. Social needs, namely good communication, mutual respect, good and compact relationships and cooperation. Award needs, the company gives awards to employees, gives appreciation, and praise to outstanding employees. Self-actualization needs, the company provides freedom to develop talents and expertise for employees, and can accept each other’s opinions.
INOVASI PENGEMBANGAN USAHA BUMDES DALAM PEMANFAATAN TANAMAN HIDROPONIK DI DESA MUNDUSARI KECAMATAN PUSAKANAGARA KABUPATEN SUBANG Kartika, Tita; Ernawan, Deny; Suparman, Ade
Jurnal Kolaborasi Pengabdian Masyarakat Fakultas Ilmu Administrasi Volume 2 Issue 1, Juni 2024
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/jkpemasfia.v2i1.2103

Abstract

Abstrak Inovasi Pengembangan usaha BUMDes Dalam Pemanfaatan Tanaman Hidroponik di Desa Mundusari Kecamatan Pusakanagara Kabupaten Subang. Jenis penelitian kepada masyarakat (PKM) yang digunakan adalah kualitatif, yaitu penelitian yang dilakukan pada kondisi obyek yang alami, data yang dihasilkan bersifat deskriptif dan analisis data dilakukan secara induktif. Tujuan penulisan laporan ini adalah untuk mengetahui gambaran pelaksanaan penyelenggara Badan Usaha Milik Desa dalam pemanfaatan tanaman hidroponik di Desa Mundusari Kecamatan Pusakanagara Kabupaten Subang. Dalam penelitian ini menggunakan pendekatan kualitatif melalui pengamatan dan observasi, wawancara, studi kepustakaan. Sumber daya diperoleh dari informan melalui pengamatan secara langsung dan dokumen diperoleh dalam bentuk profil desa dan pengelolaan data. Penelitian dan penulis ini membahas hal-hal yang berkaitan dengan Inovasi Pengembangan BUMDes Dalam Pemanfaatan Tanaman Hidroponik Di Desa Mundusari Kecamatan Pusakanagara Kabupaten Subang. Hidroponik merupakan metode bercocok tanam dengan menggunakan media tanam selain tanah, seperti batu apung, kerikil, pasir, sabut kelapa, potongan kayu atau busa. Hal tersebut dilakukan karena fungsi tanah sebagai pendukung akar tanaman dan perantara larutan nutrisi dapat digantikan dengan mengalirkan atau menambah nutrisi, air dan oksigen melalui media tersebut. Kata Kunci: Inovasi Publik, Hidroponik Abstract This Individual Report discusses the Innovation of BUMDes Development in the Utilization of Hydroponic Plants in Mundusari Village, Pusakanagara District, Subang Regency. The type of report used is qualitative, namely research conducted on natural object conditions, the resulting data is descriptive and data analysis is carried out inductively. The purpose of writing this report is to describe the implementation of Village-Owned Enterprises in the utilization of hydroponic plants in Mundusari Village, Pusakanagara District, Subang Regency. This report uses a qualitative approach through observation and observation, interviews, and literature study. Resources were obtained from informants through direct observation and documents were obtained in the form of village profiles and data management. This research and writer discusses matters relating to BUMDes Development Innovation in the Utilization of Hydroponic Plants in Mundusari Village, Pusakanagara District, Subang Regency. Hydroponics is a method of growing crops using planting media other than soil, such as pumice, gravel, sand, coconut fiber, pieces of wood or foam. This is done because the function of the soil as a supporter of plant roots and intermediary nutrient solution can be replaced by flowing or adding nutrients, water and oxygen through the media. Keywords: Public Innovation, Hydroponics
The Effect Of Village Financial Management And Internal Control System On APBDES Accountability (Empirical Study of Villages in Pamulihan District, Sumedang Regency) Nurfitriyani, Novita; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1361

Abstract

Accountability must be realized in the financial management of the village government, so that all village government activities can be accounted to the community. One that can support the success of APBDes accountability is the existence of a good internal control system within the village government. This study aims to determine the effect of village financial management and internal control system on APBDes accountability. This research was conducted using quantitative methods with primary data. The data collection technique in this study used a questionnaire with a sample number of 44 respondents determined using purposive sampling techniques. The results of this study show that village financial management variables have a positive and significant effect on the accountability of APBDes with a GIS value of 0.000 < 0.05. The internal control system has a positive and significant effect on the accountability of the APBDes with a GIS value of 0.029 < 0.05. And village financial management and internal control systems have a positive and significant effect on APBDes accountability with a sig value of 0.000 < 0.05.
The Influence of Internal Audit on The Effectiveness of Internal Control of Cash and Receivables (An Empirical Study at Pt. Bank BJB Syariah Kcp Sumedang) Rahman, Erpi; Yuhartini, Ima Sri; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The Company has a goal of obtaining the maximum profit. Internal control is a process to achieve certain goals. The effectiveness of internal control has a major influence in directing the company to achieve its goals. Internal audit, which is one of the elements of internal control, has a comfortable influence on the trust of the entire company's internal control. The effectiveness of internal control can run well if the internal audit can run well. This study aims to determine the effect of internal audit on the effectiveness of controlling cash and receivables at PT. Bank BJB Syariah KCP Sumedang. By taking the sample using the saturated sample method, namely as many as 30 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using Statistical Package for Social Science (SPSS) 29. The analytical method used in this study is correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing, namely the t test. The results of the t test regarding the effect of internal audit on the effectiveness of internal control of cash and receivables indicate a positive and significant influence as evidenced by the value of tcount = 4.636 > t table = 2.048. Based on the result of the determination test, internal audit has an effect of 43.3% while the remaining 56.7% is determined by other factors that are not included in the research variales. so it can be interpreted that Internal Audit has a fairly strong influence based on the criteria in table 3.4 on the effectiveness of Internal Control of Cash and Receivables at BJB Syariah Sumedang
The Effect of Tax Collection with Warning Letters and Distress Warrant on Individual Taxpayer Compliance (Empirical Study of KPP Pratama Sumedang District) Kartika, Tita; Rohmawati, Siti; Adinegara, Ahmad Andi
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study focuses on the Pratama tax service office located in Sumedang District for the period 2017-2021, which aims to determine how the effect of tax collection with a warning letter (X1) and a distress warrant (X2) on individual taxpayer compliance (Y). The method used in this research is quantitative method, with sampling using probability sampling method. The population in this study was 40,513 individual taxpayers who received warning letters and distress warrant and were registered at KPP Pratama Sumedang with a sample size of 100 individual taxpayers who received warning letters and distress warrant. Data analysis and hypothesis testing in this study using SPSS version 25. Based on the test results and hypotheses, it can be seen that tax collection with a warning letter (X1) has a significant effect on compliance of individual taxpayers with a Sig value. 0.000 and the test value is greater than table or 4.260 > 1.985. Furthermore, tax collection by distress warrant (X2) has a significant effect on Individual Taxpayer Compliance with a Sig value. 0.005 and the test value is greater than table or 2.871 > 1.985. Tax Collection with a warning letter and distress warrant has a significant effect together on Individual Taxpayer Compliance with the calculated F value is 37.433, while the significance is 0.000
The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable Yuniawati, Ayi Srie; Azhari, Ceriska; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner.The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05
TAX PLANNING, COMPANY SIZE, AND FIRM VALUE IN REAL ESTATE Andy Adinegara, Ahmad; Fenny Krisdina, Tiana; Damayanti, D'liya; Masruri, Fahrul Alam; Kartika, Tita; Farman, Fanji
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2024

Abstract

This study aims to test and analyze the effect of Tax Planning and Company Size on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2024. By using quantitative research methods, sampling using purposive sampling by means of Judgment sampling, the sample of this study was 12 companies with 48 financial reports. The analysis method used in this research is multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing using the t test and F test. The results in the t test Tax Planning using Effective Tax Rate show that there is a significant negative effect as evidenced by the tcount is smaller than the t table (-2.545 < -2.014). Meanwhile, the t test of Company Size on Company Value has no effect as evidenced by the tcount greater than the ttable value (-0.628> -2.014). The results of the F test show that the Fcount is greater than the Ftabel of (3.389> 3.20), thus together the Tax Planning and Company Size variables have a significant effect on Firm Value in Property and Real Estate companies listed on the IDX in 2021-2024.
Co-Authors Adinegara, Ahmad Andi ANDY ADINEGARA, AHMAD Apriandi, Devy Widya Azhari, Ceriska Damayanti, D'liya Deny Ernawan Fanji Farman FENNY KRISDINA, TIANA Henriawan, Desan Ismiyanti, Iis Salamah Masruri, Fahrul Alam Nastiti Rizky Shiyammurti Noviana, Endah Siti Nurfitriyani, Novita Nurochman, Maman Rahman, Erpi SITI ROHMAWATI Suparman, Ade Yuhartini, Ima Sri Yuni Rahmawati Yuniawati, Ayi Srie