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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian, Riset, Kreativitas, Inovasi, dan Teknologi Tepat Guna (Parikesit)
Sinambela, Tony Renhard
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Public Health Social Sciences

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Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing Sinambela, Tongam; Sidauruk, Tagor Darius; Sinambela, Tony Renhard; Marpaung, Damaris
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.102

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing. Populasi pada penelitian ini adalah 80 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia  (BEI) pada tahun 2018-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan analisis regresi data panel menggunakan software eviews 9.0. Hasil penelitian menunjukkan bahwa variabel pajak tidak berpengaruh  signifikan terhadap keputusan transfer pricing, variabel kepemilikan asing tidak berpengaruh terhadap keputusan transfer paricing, akan tetapi secara simultan atau bersama-sama pajak dan kepemilikan asing berpengaruh positif dan signifikan terhadap keputusan transfer pricing.
Transformasi Kapasitas UMKM Sektor Fashion Melalui Model Terintegrasi 3P (Production, Promotion, Payment) Sugiyanta, Yohanes; Sinambela, Tony Renhard; Sianturi, Murdan
Jurnal Pengabdian, Riset, Kreativitas, Inovasi, dan Teknologi Tepat Guna Vol 4 No 1 (2026): Mei
Publisher : Direktorat Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/parikesit.v4i1.28888

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia’s fashion sector face challenges related to limited technical skills, low digital literacy, and restricted access to formal financing. This community service program aimed to strengthen the empowerment capacity of Paris Taylor MSME in Bekasi through the integrated 3P model (Production, Promotion, Payment). The program employed a Participatory Action Research (PAR) approach using a mixed-methods design implemented through the ADDIE framework over 12 weeks. The results demonstrated significant improvements in production capacity, digital marketing capability, and financial inclusion. MSME productivity increased by 75%, digital transactions expanded through e-commerce platforms, and the partner successfully obtained People’s Business Credit (KUR) financing for business development. The Integrated 3P Model proved effective in accelerating MSME transformation toward digital-based economic independence and is recommended for replication in other creative MSME sectors.
Co-Authors Ida Ayu Putu Sri Widnyani Marpaung, Damaris Sianturi, Murdan Tagor Darius Sidauruk Yohanes Sugiyanta