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All Journal Jurnal Online Insan Akuntan Jurnal Pengabdian kepada Masyarakat Nusantara
Iren Meita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelatihan Perhitungan Pajak Orang Pribadi Di Smk Yatindo Kota Bekasi Iren Meita; Dade Nurdiniah; Indra Wijaya; Ferisanti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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Abstract

SMK Yatindo is located in Mustika Jaya which focuses on Accounting, Management education. The obstacles faced are the lack of introduction and knowledge of personal income tax calculations and the difficulty in presenting material related to personal income tax to students. The form of solution is based on a mutual agreement with SMK Yatindo, the socialization of taxes given from an early age is important so that it should be done regularly and not just for a moment. The method used in this training is a service learning method approach through three stages, namely preparation, training and evaluation. To measure the achievement of training using descriptive qualitative and data collection techniques are done by giving questionnaires and questions and answers by conducting pre tests and post tests. The results of this training showed an increase in knowledge by students and students of SMK Yatindo where they were able to answer correctly the Post test questions, which in its implementation was 70%, as well as the level of partner satisfaction of 89.7% stated that they were very satisfied with this training, and students hoped that training could be carried out regularly.
PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Anggun Puspita Sari; Iren Meita
JURNAL ONLINE INSAN AKUNTAN Vol 10 No 2 (2025): Jurnal Online Insan Akuntan (Desember 2025)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v10i2.3828

Abstract

This study aims to analyze the effect of Capital Intensity, Sales Growth, Inventory Intensity, and Firm Size on Tax Avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance refers to a legal strategy used by companies to minimize tax liabilities without violating tax regulations. This research employs a quantitative approach using multiple linear regression analysis. The sample was determined using purposive sampling, resulting in 68 observations from 17 companies over four years. The results show that Capital Intensity, Sales Growth, and Inventory Intensity significantly affect Tax Avoidance, while Firm Size does not have a significant effect. Capital Intensity and Sales Growth have a negative effect, while Inventory Intensity has a positive effect on Tax Avoidance. These findings suggest that internal company characteristics, especially asset structure and sales growth, play a crucial role in determining the level of tax avoidance carried out by a company. This study is expected to serve as a reference for academics, practitioners, and tax authorities in understanding the determinants of tax avoidance practices in the food and beverage industry sector.
Co-Authors Anggun Puspita Sari Dade Nurdiniah Ferisanti Wijaya, Indra