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All Journal Devotion: Journal of Research and Community Service Journal of E-business and Management Science Proletarian : Community Service Development Journal Jurnal Abdi Rakyat
Hubertus Maria Rosariandoko Wijanarko
Universitas Bina Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of E-Bupot Unification on Corporate Taxpayer Compliance in The Implementation of Tax Obligations in Jabodetabek Hubertus Maria Rosariandoko wijanarko; Afton Triadi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.72

Abstract

This research aims to determine the factors of e-Bupot Unification and socialization and understanding that influence the level of the corporate taxpayer in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). This research consists of three variables, two independent variables, and one dependent variable. The data distributed is primary data in the form of a questionnaire and secondary data obtained from corporate taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The Statistical method used was multiple regression analysis, a sample of 206 respondents was obtained. The research results show that the variables e-Bupot Unification (X1), Socialization, and Understanding (X2), and have a significant effect on Tax Payer Compliance (Y)
The Effect of Leverage, Profitability, Sales Growth, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Asri Zaldin; Hubertus Maria Rosariandoko Wijanarko
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.77

Abstract

This research aims to determine the factors influencing tax avoidance in property and real estate listed companies in Indonesia. The population in this research is property and real estate listed companies in Indonesia. This research used 11 property and real estate listed companies registered in Indonesia for three years from 2019-2021, resulting in a sample of 33 companies studied. The sample collection method is library research and field research by collecting data on financial reports of property and real estate listed companies for the 2019-2021 period. The data was analyzed using multiple linear regression analysis using SPSS Software version 25. The research results show that the variables that influence tax avoidance are leverage and profitability, while the variables that do not influence tax avoidance are capital intensity and sales growth. It recommended that supervision be carried out regarding tax avoidance practices because the rise of tax avoidance causes state revenues to be less than optimal.
Pelatihan Pajak Bagi Para Pelaku Usaha Mikro Kecil dan Menengah di Bekasi Sitinjak, Martogi Marojahan; Wijanarko, Hubertus Maria Rosariandoko; Zaldin, Asri
Jurnal ABDI RAKYAT Vol. 2 No. 1 (2025): JURNAL ABDI RAKYAT
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/jar.v2i1.536

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) in Bekasi, West Java, do not have adequate understanding and skills regarding their tax obligations. This lack of understanding is generally due to the lack of training they have received in relation to taxation facilities for MSMEs. Nationally and regionally, MSMEs play a vital role in the Indonesian economy. In supporting the growth and sustainability of this sector, the central government, through the Directorate General of Taxes (DGT) has implemented a taxation scheme specifically designed for MSME players, namely the MSME Final Income Tax (PPh), which apparently has not been widely understood by MSME entrepreneurs in Bekasi. This Community Service activity aims to socialize and train MSME players in the Bekasi area in understanding the policy background, tax subjects and objects, calculation of Final Income Tax for MSMEs, tax payment and tax reporting for MSME players.
Strategi Digital Micro Financing dan Manajemen Arus Kas Untuk Mendorong Inklusi Keuangan UMKM Made Irma Lestari; Wijanarko, Hubertus Maria Rosariandoko; Rahim, Norizan Baba; Marsintauli, Frihardina; Simon
Proletarian : Community Service Development Journal Vol 3 No 2 (2025): November 2025
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/proletariancomdev.v3i2.281

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet they face challenges in accessing financing and managing cash flow. This study aims to explore strategies for leveraging digital technology in micro financing and cash flow management, as well as their impact on enhancing financial inclusion for MSMEs in Indonesia. Innovative approaches such as Peer-to-Peer (P2P) lending and mobile-based cash flow management applications can expand the reach of financial services and improve business efficiency. The study analyzes the outcomes of an international hybrid seminar entitled “Micro Financing in Action: Strategies for Financial Inclusion” organized by Accounting Binus Online and Universiti Sains Malaysia (USM). Participants—including MSME practitioners, students, and the general public—received training on the importance of micro financing, the role of P2P lending, and the use of digital financial management applications. The results of pre- and post-test analysis using a paired sample t-test revealed a significant increase in participants’ knowledge after the training. These findings demonstrate that combining training on digital financing and technology-based cash management can effectively enhance participants’ financial literacy and is expected to improve financial inclusion for MSMEs.
Analysis of the Effect of Related Party Transactions and Corporate Social Responsibility on Tax Avoidance Strategies in Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosariandoko Wijanarko, Hubertus Maria; Simon, Simon; Marojahan Sitinjak, Martogi
Devotion : Journal of Research and Community Service Vol. 6 No. 12 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i12.25591

Abstract

This study seeks to determine the factors affecting tax avoidance in real estate and property firms. The study's population comprised real estate and property firms. This research utilized a sample of 33 real estate and property firms. Field research and library research are the methodologies employed for data collecting on the financial statements of real estate and property enterprises throughout the 2021–2023 period. The data for this inquiry was processed using Microsoft Excel and SPSS version 26. The results demonstrated that leverage and profitability substantially affect tax avoidance, although capital intensity and sales growth do not. Inspection of tax avoidance operations is advisable, as significant tax avoidance results in suboptimal state revenue.
Co-Authors Afton Triadi Asri Zaldin Asri Zaldin Made Irma Lestari Marsintauli, Frihardina Martogi Marojahan Sitinjak Rahim, Norizan Baba Simon Simon Simon