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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Educoretax MOVE: Journal of Community Service and Engagement
Sormin, Feber
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The influence of institutional ownership, leverage and profitability on tax avoidance: Empirical study on mining sector companies Agusta, Marcho; Sormin, Feber
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1518

Abstract

This study aims to analyze and examine the influence of institutional ownership, leverage, and profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Tax avoidance is a legal strategy used by companies to minimize tax burdens, yet it often raises concerns as it may reduce the company’s tax contributions to the state. The research employs a quantitative approach with secondary data collected from annual financial reports. The sample was selected using a purposive sampling technique, resulting in 23 companies from a population of 63, with a total of 92 observations. Data were analyzed using mmultiple linear regression with the assistance of SPSS software. The result indicate that leverage has a positive and significant effect on tax avoidance, suggesting that companies with higher debt ratios tend to engage more in tax avoidance. In contrast, institutional ownership and profitability have a negative effect on tax avoidance, implying that companies with higher institutional ownership and profitability levels re less likely to avoid taxes. These findings provide insights for management, investors, and tax authorities regrading corporate behavior in managing tax obligations, and emphasize the importance of enhanced oversight of tax avoidance practices.
Socialization of Calculating Income Tax with The Method of Calculation of Net Income for MSMEs in Kembangan Selatan Village, West Jakarta Sormin, Feber; Kurniawati , Elok
MOVE: Journal of Community Service and Engagement Vol. 4 No. 5 (2025): May 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i5.474

Abstract

The purpose of the PkM activity is to increase understanding of the calculation of PPh payable, and minimize tax risks for WPOP UMKM.Problems: 1). Many WPOP UMKM are not aware that the tariff incentive for certain businesses with 0.5% has ended. 2). Many WPOP do not understand that if the use of Final PPh ends, it must be continued with the normal rate based on the calculation of NPPN. 3). Maintain the sustainability of MSME businesses from the imposition of tax sanctions due to a lack of understanding of the regulations.Solution: With the counseling method through presentations, questions and answers, demonstrations through practitioners who explain about Tax regulations, it is hoped that it can be a solution: 1). Increase the understanding of WPOP UMKM regarding the calculation of PPh which is their obligation, and 2). provide knowledge about calculating DPP with the NPPN method for WPOP. 3). Provide understanding through examples of the process, how to calculate WPOP PPh. Activity Results: With the counseling method through presentations, questions and answers, demonstrations through direct presentation of material to WPOP UMKM PkM participants, it has become a solution: 1). Producing WPOP who know, understand the sustainability of how to calculate the Taxable Basis (DPP) with the NPPN method in calculating the PPh WPOP UMKM. 2). WPOP UMKM avoids the risk of errors in applying PPh calculations, 3). WPOP UMKM is more obedient in implementing the Rights and obligations of Taxpayers. 4). Providing input contributions to the government, academics, and other parties.
Implementation of Digital Transactions for MSMEs Business Actors in South Kembangan Village Kurniawati , Elok; Sormin, Feber
MOVE: Journal of Community Service and Engagement Vol. 4 No. 6 (2025): July 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i6.499

Abstract

(1) Micro, small, and medium enterprises are one of the drivers of the economy in Indonesia, this is what encourages the government to create regulations for MSMEs (2) A digital transaction platform is a system or application that facilitates various types of financial transactions electronically, including payments and fund transfers, through digital devices such as computers or mobile phones. Examples are digital wallets (e-wallets), mobile banking, and payment gateways (3) Digital transactions can be done anywhere, anytime and provide a sense of security and comfort for MSMEs as well as an efficient and effective way to avoid counterfeit money (4) It is hoped that the training provided through community service in South Kembangan Village can motivate the community to use technology wisely and MSMEs can become pillars in the national economy.  
Tax Planning Analysis: Impact of Institutional, Concentrated and Foreign Ownership Nurlis, Nurlis; Tarmidi, Deden; Handayani, Tri; Romadona, Mia Rahma; Sormin, Feber
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p329-338

Abstract

This study analyses the role of company owners based on the number of shares owned by institutions, the largest shareholder, and foreign owners on tax planning of manufacturing companies from 2014 to 2019. Using STATA on panel data after purposive sampling, this study concludes that institutional owners play a role in encouraging management in tax planning towards aggressive minimisation of tax burden, but foreign owners are known to encourage management in tax planning towards compliance, and concentrated ownership has no significant effect. These results contribute to stakeholders who have an interest in corporate tax procedures and burdens to consider the company's shareholders for their role in tax planning by management. The use of Effective Tax Rate and Penalty (ETRP) as an indicator of tax planning developed in this study shows maximum results so that it can be used in further research.
Supervisory Function And Earnings Quality: Gender Analysis Deden Tarmidi; Nurlis; Sormin, Feber; Prihanto, Hendi; Saputri, Zinka
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1557

Abstract

Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.
Socialization of Introduction to Understanding The World of The Financial Profession for Students At State 9 Vocational High School, West Jakarta Sormin, Feber; Tarmidi, Deden
MOVE: Journal of Community Service and Engagement Vol. 3 No. 4 (2024): March 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i4.309

Abstract

Purpose of activity PkM with title Socialization introduction Understanding the World of Professionals in the field finance For students at vocational schools for increase interests, hopes and interests For dream So expert profession field finance . Constitution Number 4 of 2023 concerning Financial Sector Support and Support (PPSK) consists of from Public Accountant (AP), Accountant Practicing (AB), Actuary, Public Appraiser, Tax Consultant , Notary , Legal Consultant , Financial Services Sharia Expert ; and other professions determined by the Ministry, Institution, or supervisory and supervisory authority profession related , necessary introduced my friend interest .Problems : 1). Many Accounting Vocational School students However only few have​ objective become expert Profession Finance like Accountant besides profession finance other. 2). Current PPPK statement Socialization of Professional Services Finance in Bandar Lampung delivered No A little students who have low interest, and yet understand How become a profession reliable finances.​ 3). Guard sustainability need power profession field finance in accordance development. The method used is : 1). Extension methods, 2). Question and answer method, 3 ). Demonstration Method . Devotion public This held especially for student School Intermediate Vocational School (SMK) Negeri 9, West Jakarta. Activity results: With extension method past presentation, Q & A, Demonstration​ past the practitioner explains experience his profession direct to student /I has be a Solution: 1). Produce interest and motivation vocational school students who have objective For become power expert profession finance, 2). Vocational school students who want to working in the professional world Finance understand better​ major studies his lectures, 3). give knowledge in practice about profession finance including required competencies​ owned To use add interest interest take Major Accounting, 4). Participant more know method For become a power expert / profession in the field of Financial Services, 5). Activity This has give contribution input to party government, academics, and parties other.
Co-Authors Agusta, Marcho Deden Tarmidi Hendi Prihanto Kurniawati , Elok Nurlis Nurlis, Nurlis Romadona, Mia Rahma Saputri, Zinka Tri Handayani