Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Saputra, Devina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PROFITABILITY AND FINANCIAL DECISIONS ON FIRM VALUE: MODERATING ROLE OF FIRM SIZE Saputra, Devina; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.812-822

Abstract

This study explores the connection between profitability, financial decisions, and firm value, with firm size acting as a moderating variable. It focuses on industrial sector companies listed on IDX 2021-2023, employing multiple regression analysis. The findings reveal that profitability has a significant positive impact on firm value, implying that greater profitability leads to an increase in firm value. Similarly, financial decisions positively influence firm value, indicating that effective debt utilization can enhance a company's value. While firm size does not moderate the relationship between profitability and firm value, it does strengthen the impact of financial decisions on firm value, suggesting that larger firms are more responsive to financial decisions.This research provides important insights into strategic financial management in enhancing firm value in Indonesia's industrial sector.
EDUKASI PERPAJAKAN UNTUK MEMBAHAS PENTINGNYA KOMUNIKASI LISAN DAN TERTULIS DALAM RANGKA MERESPON SP2DK (SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN) PADA CV DUNIA MAS COMPUTER Nataherwin; Saputra, Devina; Chang, Evelyn Victoria
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28332

Abstract

One of the tax collection systems adopted in Indonesia is the self-assessment system, so companies need to calculate, pay and report their own taxes. This causes the need for supervision from the Director General of Taxes to avoid tax non-compliance and tax evasion which is a serious problem in a tax system that uses a self-assessment system. If there are signs of non-compliance and tax obligations that have not been fulfilled, the taxpayer will be given a Request for Explanation of Data and/or Information (SP2DK). Employees at CV Dunia Mas Computer do not understand how to respond to SP2DK which can cause the company not to respond to SP2DK or provide an inadequate response either verbally or in writing to the Account Representative. Therefore, socialization on how to respond to SP2DK both verbally and in writing was held at CV Dunia Mas Computer. This socialization allows employees to understand what documents need to be prepared and how to adequately respond to SP2DK in accordance with the SP2DK received. This will reduce the anxiety level of tax audits for both SP2DK owners and employees. Salah satu sistem pemungutan pajak yang dianut di Indonesia adalah self-assessment system, maka perusahaan perlu menghitung, membayar dan melapor pajaknya sendiri. Hal ini menyebabkan diperlukan pengawasan dari Dirjen Pajak untuk menghindari ketidakpatuhan pajak dan penggelapan pajak yang merupakan masalah serius dalam sistem perpajakan yang menggunakan self-assessment system. Apabila ditemukan tanda ketidakpatuhan serta kewajiban pajak yang belum dipenuhi, maka Wajib Pajak akan diberikan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Para karyawan di CV Dunia Mas Computer kurang memahami cara merespons SP2DK yang dapat menyebabkan perusahaan tidak merespons SP2DK atau memberikan respons yang kurang memadai baik secara lisan maupun tertulis kepada Account Representative. Maka dari itu, sosialisasi mengenai cara merespons SP2DK baik secara lisan maupun tertulis diadakan pada CV Dunia Mas Computer. Sosialisasi ini memungkinkan karyawan memahami apa saja dokumen yang perlu disiapkan dan tata cara merespons SP2DK yang baik sesuai dengan SP2DK yang diterima. Hal ini akan menurunkan tingkat kecemasan terjadinya pemeriksaan pajak baik untuk pemilik SP2DK maupun karyawannya.
Co-Authors Chang, Evelyn Victoria Nataherwin Yanti Yanti