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All Journal Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Ranggala, Qadar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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THE EFFECT OF PRUDENCE, FINANCIAL DISTRESS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH LEVERAGE AS A MODERATION VARIABLE Ranggala, Qadar; Duni, Duni; Rambe, Hikma Agustina; Kurniaaningsih, Ika
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13220

Abstract

The purpose of this study was to determine the effect of prudence, financial distress and institutional ownership on tax avoidance with leverage as a moderating variable in primary consumer goods manufacturing companies (Consumer Non-Cyclicals) listed on the Indonesia Stock Exchange (IDX). The research time period is 5 years, namely the 2018-2022 period. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 16 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is Moderated Regression Analysis (MRA) with the help of SPSS version 25 software. The results of this study partially show that Prudence, financial distress, and Institutional Ownership have a significant effect on tax avoidance. Leverage is unable to moderate the relationship between prudence, financial distress and institutional ownership on tax avoidance.
THE EFFECT OF PERCEIVED BEHAVIORAL CONTROL, SUBJECTIVE NORMS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Duni, Duni; Kismanah, Imas; Rambe, Hikma Gustina; Supriyatno, Agus; Ranggala, Qadar
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14531

Abstract

This study aims to examine the effects of Perceived Behavioral Control, Subjective Norms, and Quality of Tax Services on Taxpayer Compliance, with Tax Sanctions as a moderating variable. Using a quantitative approach, data were analyzed through multiple linear regression and moderation analysis using SPSS 25.0. The results indicate that Subjective Norms have a significant positive effect on taxpayer compliance, while Perceived Behavioral Control and Quality of Tax Services do not. Tax Sanctions strengthen the relationship between Subjective Norms and compliance, confirming their moderating role. However, Tax Sanctions do not moderate the effects of Perceived Behavioral Control or Quality of Tax Services on compliance. The findings highlight the importance of social influence and enforcement mechanisms in shaping taxpayer behavior. This study contributes to tax compliance literature by testing an extended Theory of Planned Behavior in a developing country context. It provides practical insights for tax authorities seeking to improve compliance through targeted policies and stronger sanction frameworks.
RE-BRANDING, RE-PACKING, DAN REP COMOTINGROKUPANG ANAK KITA S, Deby; F, Arya; R, Aelia; Roid S, Mohammad; Roid S, Mukmin; A, Tia; S, Zham-Zham; Noor, Arifin; Ranggala, Qadar; Sunardi
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 3 No. 2 (2024): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Tren kewirausahaan saat ini sedang mengalami peningkatan, melibatkan berbagai kalangan mulai dari remaja hingga dewasa. Sejalan dengan pergeseran dari ekonomi era 3.0 menuju 4.0, terjadi berbagai perubahan, terutama dalam pengaruh teknologi terhadap berbagai jenis usaha. Usaha Roti Kukus Panggang (Rokupang) "Anak Kita" merupakan UMKM yangberkembang di Kelurahan Binong, Kecamatan Curug, Kabupaten Tangerang. Kurangnya pengetahuan tentang manajemen usaha dan strategi yang diperlukan dalam menjalankan usaha ini mendorong kami, sebagai pelaku usaha, untuk melakukan perbaikan. Kegiatan ini bertujuan untuk memberikan pendampingan kepada pelaku usaha guna meningkatkan kapasitas bisnis dengan membangun identitas merek melalui proses re-branding, re-packing, dan re-promoting. Tujuannya adalah agar kegiatan ini bermanfaat bagi para pelaku usaha dan juga untuk meningkatkan kualitas, nilai, serta kemampuan pemasaran, baik secara offline maupun online. Metode yang digunakan dalam kegiatan ini adalah Participatory ActionResearch (PAR), metode ini melibatkan pihak-pihak yang relevan secara aktif dalam mengevaluasi tindakan yang sedang berlangsung. Kontribusi dalam proses re-branding, re- packing, dan re-promoting untuk meningkatkan daya tarik konsumen terhadap produk Rokupang. Sebagai pengusaha Rokupang, kami berpartisipasi aktif dalam kegiatan re- promoting untuk meningkatkan daya tarik Roti Kukus Panggang. Kegiatan ini adalah mengasilkan citra bisnis yang inovatif, rasa yang lezat, kemasan produk yang inovatif dan kreatif, serta digitalisasi pemasaran "Rokupang Anak Kita" melalui layanan Go-food, Grab- food, WhatsApp, dan Instagram sebagai platform pemasaran digital. Hal ini bertujuan agar dapat bersaing dan berkembang secara signifikan, menjadikan usaha ini sebagai peodukunggulan di bidangnya. Kata Kunci: re-branding; pengemasan ulang; promosi ulang
Co-Authors A, Tia Agus Supriyatno, Agus Duni, Duni F, Arya kismanah, imas Kurniaaningsih, Ika Noor, Arifin R, Aelia Rambe, Hikma Agustina Rambe, Hikma Gustina Roid S, Mohammad Roid S, Mukmin S, Deby S, Zham-Zham Sunardi