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Suhirman Madjid
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Optimalisasi Kompetensi Perpajakan Guru-Guru SMK Melalui Pelatihan Pajak Penghasilan Pasal 21 Tarif Efektif Rata-Rata Dan Simulasi Coretax Challen, Auliffi Ermian; Madjid, Suhirman; Asaari, Masagus; Elmanizar, Elmanizar; Jalilah, Muayyanah; Shefira, Shefira
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2706

Abstract

The Average Effective Rate is a new method for calculating Income Tax article 21, which will be implemented by the Indonesian government starting January 1, 2024. TER aims to simplify the process of calculating Income Tax Article 21 and make the taxation system more equitable. Additionally, at the beginning of 2025, the Directorate General of Taxes will implement an administrative service system called Coretax for all tax reporting purposes. The Directorate General of Taxes has conducted extensive outreach; however, it appears that many vocational school accounting teachers are unaware of the changes to Income Tax Article 21 regulations, the method for calculating Income Tax Article 21 using the Average Effective Rate method, and the process for reporting using Coretax. This community service program aims to provide new knowledge about Income Tax Article 21 using the Average Effective Rate method, to improve skills in calculating Income Tax Article 21 using the Average Effective Rate, and to acquire the skills to apply Coretax to create Income Tax Article 21 withholding slips and Income Tax Article 21 periodic tax return reports. This training activity was held at Yarsi University, serving as a concrete example of higher education institutions' contribution to improving the quality of teachers in the field of taxation. The tax training was attended by 36 teachers from various vocational schools in the Central Jakarta area. This community service activity ran smoothly and achieved its objectives. This is demonstrated by the results, which show that MGMP teachers have gained an increase in competence, specifically being able to calculate PPh 21 using the Average Effective Rate method and creating Income Tax Article 21 withholding slips and Income Tax Article 21 Periodic Tax Returns.
Pengaruh Transfer Pricing, Sales Growth, Intensitas Modal, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di BEI 2019-2022 Serta Tinjauannya dari Sudut Pandang Islam Madjid, Suhirman; Tiro, Sultan
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.10930

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, sales growth, intensitas modal, dan ukuran perusahaan terhadap tax avoidance serta tinjauannya dari sudut pandang islam. Penelitian ini menggunakan sampel perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel berjumlah 19 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan keuangan yang diperoleh dari situs resmi Indonesian Stock Exchange (IDX). Metode analisis yang digunakan adalah statistik deskriptif dan regresi linear berganda dengan aplikasi SPSS versi 29. Hasil penelitian menunjukkan bahwa variabel transfer pricing tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,605 yang lebih besar dari 0,05. Sales growth tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,515 yang lebih besar dari 0,05. Intensitas modal berpengaruh positif signifikan terhadap tax avoidance dengan nilai signifikannya sebesar 0,002 yang lebih kecil dari 0,05. Ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Ukuran perusahaan tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,985 yang lebih rendah dari 0,05. Dalam sudut pandang Islam bahwa sales growth, intensitas modal, dan ukuran perusahaan dan tax avoidance secara keseluruhan sudah memenuhi syariat Islam sebagaimana yang tertuang dalam Al-Qur’an dan Hadits. Namun, transfer pricing bertentangan dalam syariat islam.
Pengaruh Transfer Pricing, Sales Growth, Intensitas Modal, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di BEI 2019-2022 Serta Tinjauannya dari Sudut Pandang Islam Suhirman Madjid; Sultan Tiro
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i5.10930

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, sales growth, intensitas modal, dan ukuran perusahaan terhadap tax avoidance serta tinjauannya dari sudut pandang islam. Penelitian ini menggunakan sampel perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel berjumlah 19 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan keuangan yang diperoleh dari situs resmi Indonesian Stock Exchange (IDX). Metode analisis yang digunakan adalah statistik deskriptif dan regresi linear berganda dengan aplikasi SPSS versi 29. Hasil penelitian menunjukkan bahwa variabel transfer pricing tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,605 yang lebih besar dari 0,05. Sales growth tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,515 yang lebih besar dari 0,05. Intensitas modal berpengaruh positif signifikan terhadap tax avoidance dengan nilai signifikannya sebesar 0,002 yang lebih kecil dari 0,05. Ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Ukuran perusahaan tidak berpengaruh terhadap tax avoidance dengan nilai signifikannya sebesar 0,985 yang lebih rendah dari 0,05. Dalam sudut pandang Islam bahwa sales growth, intensitas modal, dan ukuran perusahaan dan tax avoidance secara keseluruhan sudah memenuhi syariat Islam sebagaimana yang tertuang dalam Al-Qur’an dan Hadits. Namun, transfer pricing bertentangan dalam syariat islam.
Exploring the Impact of Corporate Risk, Sales Growth, Liquidity, and Profitability on Tax Evasion Strategies Cindy Amelia Nurmanita; Suhirman Madjid
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.372

Abstract

The purpose of this study is to examine how tax avoidance is impacted by sales growth, firm risk, profitability, and liquidity.  A sample of ten businesses was chosen via purposive sampling, and the population is made up of manufacturing businesses in the health and pharmaceutical subsectors.  Secondary data from business financial accounts is used in this quantitative analysis.  Multiple linear regression was used to analyze the data, along with descriptive statistics, traditional assumption testing, and hypothesis testing.  The findings show that while firm risk and current ratio have no discernible effect on tax evasion, sales growth and return on assets (profitability) do.  The results imply that businesses need to closely monitor financial metrics in order to achieve equilibrium between tax efficiency and compliance. Managers should enhance profitability through operational efficiency, manage risks effectively, and maintain liquidity to minimize the incentive for tax avoidance. This study adds to the body of literature by providing empirical data from a little-studied Indonesian industry, educating policymakers, tax authorities, and business managers about the financial aspects that affect tax behavior, assisting in the creation of efficient tax laws, and corporate governance strategies.
Waste Management in Sumur Batu Village, Central Jakarta *Harry Budiantoro; Suhirman Madjid; Masagus Asaari; Imelda Sari; Hesty Juni Tambuati Subing
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Abstract

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.
The Effect of Earnings Management, Multinationality, Internal Control, and Good Corporate Governance on Tax Aggressiveness Suhirman Madjid; Mazaya Karamina Kusumah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8915

Abstract

This study examines how earnings management, multinationality, internal control, and good corporate governance affect tax aggressiveness in Indonesian consumer goods companies. Using a quantitative method with purposive sampling, data were analyzed through multiple linear regression. Results show that earnings management and multinationality do not impact tax aggressiveness, while internal control and good corporate governance do. These findings highlight the importance of strong control systems and governance in limiting aggressive tax practices. The study also provides insights for future research to explore other variables and industries.
The Effect of Tax Planning, Investment Decisions, Company Size, and Corporate Social Responsibility on Profit Management in Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the 2019 – 2022 Period Suhirman Madjid; Widya Ayu Oktaviani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8938

Abstract

This research aims to examine the influence of tax planning, investment decisions, company size, and corporate social responsibility on earnings management in transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research was conducted because one of the reasons was that there were inconsistencies in research results in previous studies.  Descriptive research with quantitative methods that focuses on the research object, namely transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used purposive sampling so that 18 companies were obtained during the 4 years of research, resulting in 72 samples. This research uses secondary data from company websites and the Indonesian Stock Exchange website. The results of this research indicate that the variables of company size and corporate social responsibility have a negative effect on earnings management. Meanwhile, tax planning and investment decision variables have no effect on earnings management. This research provides new insight into the influence of tax planning as measured by the tax retention rate (TRR), investment decisions as proxied by the Price Earnings Ratio (PER), company size, and corporate social responsibility on earnings management, which is beneficial for shareholders, investors, and company management in planning strategies and making the right decisions for the company in the future.
Co-Authors *Harry Budiantoro A.S., Barlia Amir Mahmud Any Setianingrum Asaari, Masagus Challen, Auliffi Ermian Cindy Amelia Nurmanita Dian Nur Febria Djama, Hardiyanti Effendy Zain Elmanizar Elmanizar Elmanizar, Elmanizar Fikra Nur Syahbana Hagabean Nasution, Ananta Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari Jalilah, Muayyanah K., Yosefin K.M., Novera Kanaya Lapae La Diadhan Hukama Lenda Komala Lily Deviastri Masagus Asaari Mazaya Karamina Kusumah Muhammad Afif Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Randhy Nugroho Safiani A. Faaroek Sari, Indah Rahma Shefira, Shefira Sofia Sofia Sultan Tiro Suyana, Hilma Tiro, Sultan Verni Yuliaty Ismail Widya Ayu Oktaviani Yanuar Ramadhan Zainal Zawir Simon