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All Journal Agregat: Jurnal Ekonomi dan Bisnis Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat IECON: International Economics and Business Conference
Dewi Pudji Rahayu
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Pelatihan Digital Marketing Dan Sertifikasi Halal Terhadap Masyarakat Gunung Manik Arif Widodo Nugroho; Elmy Nur Azizah; Dewi Pudji Rahayu; Della Pariska; Lailatul Salamah; Fikri Hidayat
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.34

Abstract

This service activity is carried out for the community in Gunung Manik which is aimed at achieving an increase in income and public understanding in digital marketing. The participants who participated in this activity amounted to 30 people, of which they were business actors. However, there are also some residents who do not have a business, but have the desire to be entrepreneurial. This service activity is carried out using the lecture and discussion method. The series of activities consists of several stages, namely planning, preparation and implementation Digital marketing techniques are provided by utilizing technology available today. That way, maximizing marketing of business products owned by the community will be easier to do. Meanwhile, the introduction of halal certification is carried out by bringing in experts directly.
Sharia Company Tax Aggressiveness on the Jakarta Islamic Index (JII) during the COVID-19 Pandemic Dewi Pudji Rahayu; Fernandes Simangunsong; Marja Sinurat; Meltarini; Mansyur
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/8101

Abstract

Tax authorities need to look at the factors that drive tax aggressiveness. Moreover, some businesses designated as sharia companies, whose activities should comply with Islamic religious law, engage in tax aggressiveness that does not follow sharia. This study aimed to examine the effect of compensation and corporate social responsibility (CSR) on tax aggresiveness during the COVID-19 pandemic. The COVID-19 pandemic, 2020-2021. The analysis used hypothesis testing with statistical tools and a sample of 55 sharia companies listed on the Jakarta Islamic Index (JII). The compensation variable had no significant effect on tax aggressiveness, while only corporate environmental performance (CEP) was significant regarding the CSR variable. However, these two variables simultaneously have a relationship with tax aggressiveness. This research ran during the pandemic when conditions were not ceteris paribus. Thus, some theories might experience anomalies. The pandemic led to several anomalous theories. Moreover, the sample companies are sharia-based. CSR has three different theories: (1) There is influence, (2) There is no influence, and (3) Influence depends on natural activities. This study supports the third theory, whereby spontaneous activities influence corporate environmental performance (CEP), corporate governance performance (CGP), and corporate social performance (CSP).
The Effect of Good Corporate Governance and Financial Performance on Tax Aggressiveness in Processed Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange 2020-2024 Salsa Zuhrufa Sheila; Dewi Pudji Rahayu; Farah Nisa Ul Albab; Rakan Agi Musyaffa
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ngh8m645

Abstract

This study seeks to examine the influence of institutional ownership, interpreted as an indicator of Good Corporate Governance (GCG) and financial performance, evaluated through measures of profitability and leverage, influence the practice of tax aggressiveness among firms within the Processed Food & Beverage Subsector that are recorded on the Indonesia Stock Exchange for the period 2020-2024. Adpoting a quantitative research framework, yhe investigation applies multiple linear regression analysis with the assistance of SPSS version 27. The sample was selected through a purposive sampling method, producing a total of 124 observations drawn from 39 corporate entities. The empirical results reveal that profitability significantly influences tax aggressiveness. In contrast, institutional ownership and leverage do not exhibit a meaningful impact. However, when considered together, all three variables show a significant combined influence on tax aggressiveness. Nonetheless, the Adjusted R² value of 17.7% suggests that the majority of the variation in tax aggressiveness is attributable to factors outside the scope of the present model. Overall, the findings highlight financial performance as a key element in managing corporate tax aggressiveness.
Co-Authors Della Pariska Elmy Nur Azizah Farah Nisa Ul Albab Fernandes Simangunsong Fikri Hidayat Lailatul Salamah Mansyur Marja Sinurat Meltarini Nugroho, Arif Widodo Rakan Agi Musyaffa Salsa Zuhrufa Sheila