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Ayuvera Rifani Ray
Universitas Nusa Cendana
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penguatan Kapasitas Keuangan dan Perpajakan BUMDes dalam Meningkatkan Tata Kelola yang Transparan dan Akuntabel Herlina Helmy Klau; Ayuvera Rifani Ray; Suhartati Suhartati; Hardo Aprilio; Anindya Septisuwendani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5200

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memperkuat tata kelola keuangan dan kepatuhan perpajakan pada BUMDes Tetus Kuanheum, Kecamatan Kupang Barat, yang masih menghadapi berbagai kendala seperti pencatatan manual, tidak adanya SOP keuangan, dokumentasi bukti transaksi yang belum tertata, serta rendahnya pemahaman mengenai kewajiban perpajakan. Melalui metode sosialisasi, pelatihan, praktik, dan pendampingan langsung, tim pengabdian memberikan pemahaman mengenai prinsip transparansi dan akuntabilitas, teknik pencatatan transaksi harian, penyusunan laporan keuangan sederhana, serta penerapan SOP keuangan. Selain itu, pengurus BUMDes diberikan pelatihan perpajakan yang meliputi dasar hukum, jenis pajak yang relevan, perhitungan pajak terutang, prosedur penyetoran, serta pelaporan SPT menggunakan contoh kasus unit usaha BUMDes. Hasil kegiatan menunjukkan peningkatan signifikan dalam kemampuan pengurus untuk melakukan pencatatan keuangan secara sistematis, menyusun laporan periodik, serta memahami kewajiban perpajakan yang harus dipenuhi. Pendampingan intensif juga berhasil membangun kesadaran bahwa kepatuhan pajak merupakan bagian integral dari tata kelola keuangan yang akuntabel. Kegiatan ini memberikan dampak positif terhadap profesionalisme pengelolaan BUMDes Tetus Kuanheum, namun keberlanjutan praktik yang baik tetap memerlukan konsistensi penerapan SOP dan pendampingan lanjutan dari pihak terkait.
Foreign Ownership and Transfer Pricing on Tax Avoidance with Leverage as a Moderation Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; Suhartati Suhartati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2685

Abstract

This study aims to explore the factors that influence corporate tax avoidance by examining the roles of foreign ownership and transfer pricing, along with leverage as a moderating variable. The research provides empirical insights into how these variables interact and contribute to tax avoidance practices. The study’s findings are relevant for various stakeholders, including government regulators, investors, corporate management, tax consultants, and academics. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), covering mining companies listed between 2015 and 2019. A total of 20 companies were selected, resulting in 100 firm-year observations. The analytical method employed is Moderated Regression Analysis (MRA). The results reveal that both foreign ownership and transfer pricing have a positive effect on tax avoidance. Furthermore, leverage is found to strengthen the relationship between foreign ownership and tax avoidance. However, leverage does not moderate the relationship between transfer pricing and tax avoidance.
Co-Authors Anindya Septisuwendani Hardo Aprilio Herlina Helmy Klau Juendiny Chrisna Ekasari Suhartati Suhartati