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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi Monex: Journal of Accounting Research Profita : Komunikasi Ilmiah dan Perpajakan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Abdi Masyarakat (JAM) MOVE: Journal of Community Service and Engagement Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI International Journal of Contemporary Accounting Media Akuntansi Perpajakan Jurnal Kewirausahaan Bukit Pengharapan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management

Giawan Nur Fitria

Universitas Mercu Buana

Author-ID : 984165

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak Agung Budi Utomo; Giawan Nur Fitria
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i2.18800

The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.

Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan BOD Diversity sebagai Variabel Moderasi Yuli Dwi Astuti; Giawan Nur Fitria
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.13339

This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable. This research is motivated by the importance of information about the factors that can affect the value of the company. Company value in this study used price book value as an indicator of measurement. The population of this research is the property and real estate sector companies in companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample of this research is 30 issuers or 90 company financial statement data used in this study. This study uses multiple linear regressiosn with statistical tests and moderate regression analysis test with SPSS 23. The results of this study are tax planning and profitability have a positive and significant effect on firm value. Whereas BOD Diversity weakens the relationship between tax planning and profitability on firm value.

PELATIHAN PRODUKSI DAN PEMASARAN HASIL OLAHAN UBI UNGU Giawan Nur Fitria; Riaty Handayani
Jurnal Abdi Masyarakat (JAM) Vol 3, No 1 (2017): JAM (Jurnal Abdi Masyarakat) - September
Publisher : Universitas Mercu Buana

Our community service program aims to provide insight and knowledge for housewives in RT 02-07 South Meruya in developing purple sweet potato products in entrepreneurship. The benefits of this activity is to provide counseling to determine the selling price of purple sweet potato product processing into pudding. With the provision of counseling is very useful for the mothers in entrepreneurship to market the results of purple sweet potatoes with the best selling price, so that the mothers can generate good profits and their family income. The method used in this incident is the extension of the calculation of the selling price, the practice of making purple pudding is practical and economical. With this activity it is expected that the participants can make purple sweet potato pudding which is healthy, economical and practical, determining the best selling price so as to improve their families income.

TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA Giawan Nur Fitria; Riaty Handayani
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1263

This purpose of this study is to examine the effect of Return On Asset (ROA), Company’s Size, Audit Commitee and Proportion of Independent Directors to Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR). This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange period 2013-2017. The sample was 21 manufacture companies on consumption sector listed in Indonesia Stock Exchange period 2013-2017. Multiple regression analysis was conducted using SPSS version 23.00 for windows. The test results showed of four hypotheses proposed hypothesis two accepted hypothesis. And the amount of determination of the case (adjusted R2) of 12,5%. Key words: Return On Asset, Company’s Size, Audit Commitee, Proportion of Independent Directors and Tax Avoidance.

NILAI PERUSAHAAN: DITINJAU DARI KARAKTERISTIK PERUSAHAAN PERTAMBANGAN DI INDONESIA Giawan Nur Fitria
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1462

Penelitian ini memberikan kontribusi bagi investor mengenai pemahaman karakteristik perusahaan terhadap nilai perusahaan yang sering sekali menjadi pertimbangan para investor untuk melakukan investasi. Oleh karena itu, penelitian ini bertujuan untuk mencari pengaruh karakteristik perusahaan seperti leverage, profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan di Indonesia sebagai sample penelitian. Metode pemilihan sampel berdasarkan purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS 21. Peneliti menemukan bahwa leverage berpengaruh signifikan terhadap nilai perusahaan. sedangkan untuk ukuran perusahaan, profitabilitas dan growth berpengaruh tidak signifikan terhadap nilai perusahaanKata kunci: nilai perusahaan, karakteristik perusahaan

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017) Giawan Nur Fitria
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this reseach is to know the effect of institutional ownership, independent Board of Directors, executive characteristics and size of firm to tax avoidance. This research is using 8 companies listed in Trading Sector in Indonesia Stock Exchange 2014 – 2017. This research was using 32 data financial reports from Indonesia Stock Exchange with multiple regression and process with SPSS 23. The result on partially, institutional ownership, independent of Board of Director, executive characteristics are have no significant effect to tax avoidance. While size of firm has significant effect to tax avoidance.

DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19 Susi Dwi Mulyani; Victor Siagian; Henik Hari Astuti Astuti; Aris Riantori Faisal; Giawan Nur Fitria
JURNAL ABDIKARYASAKTI Vol. 1 No. 2 (2021): Oktober
Publisher : Universitas Trisakti

Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.

ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE Giawan Nur Fitria
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.

KUNCI KEBERHASILAN WIRAUSAHA UMKM MENGHADAPI PERSAINGAN USAHA MELALUI KEPATUHAN KEWAJIBAN PERPAJAKAN Susi Dwi Mulyani; Victor Siagian; Ratna Darasih; Moch. Sabur; Giawan Nur Fitria; Nabila Maharani; Adinda Salsabila; Amalia Puspita Wardhani
JURNAL ABDIKARYASAKTI Vol. 3 No. 1 (2023): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i1.15434

Kegiatan Bisnis Usaha Mikro, Kecil, dan Menegah (UMKM) menjadi salah satu terobosan meningkatkan pertumbuhan ekonomi di tengah-tengah masyarakat Indonesia dalam masa pandemi covid 19 ini untuk meningkatkan kesejahteraan hidup yang memadai. UMKM menjadi penopang perekonomian Indonesia, karena membantu pertumbuhan perekonomian masyarakat. Oleh karena itu Tim Pengabdian kepada Masyarakat (PkM) yang terdiri dari Dosen, Mahasiswa, dan Alumni dari FEB Usakti berkontribusi langsung dengan memberikan penyuluhan kepada pelaku pemula UMKM. Kegiatan PkM ini bertujuan meningkatkan pemahaman dan wawasan tentang kepatuhan pada kewajiban perpajakan sebagai bagian dari usaha meraih keberhasilan. Peserta kegiatan PkM ini Para Pelaku Pemula UMKM yang terdaftar sebagai siswa di Sekolah Kewirausahaan Bina Amanah Cordova yang sedang menghadapi persaingan usaha. Diharapkan Pelaku Pemula UMKM ini dapat memenangkan persaingan usahanya, sehingga menjadi Wajib Pajak yang sudah memenuhi kriteria untuk membayar Pajak Penghasilannya. Sekolah Kewirausahaan Bina Amanah Cordova adalah mitra dalam kegiatan Pengabdian Kepada Masyarakat oleh Tim Dosen, Mahasiswa, dan Alumni dari FEB Usakti. Kegiatan PkM dilakukan dengan memberikan penyuluhan dan pelatihan yang dilakukan oleh Tim Dosen, Mahasiswa, dan Alumni FEB Usakti. Para pelaku pemula UMKM ini dari kegiatan usaha yang dijalaninya mempunyai penghasilan. Penghasilan dari kegiatan usaha mereka merupakan objek pajak penghasilan (PPh). Belum semua dari mereka telah mempunyai Nomor Pokok Wajib Pajak (NPWP). Dalam kegiatan PkM ini mereka diberikan tata cara untuk mendapatkan NPWP karena hal ini merupakan identitas WP dalam memenuhi kewajiban administrasi perpajakannya. Setelah mereka memahami tata cara memperoleh NPWP kemudian mereka dibimbing untuk dapat melakukan penghitungan, penyetoran, dan pelaporan PPh UMKM sesuai PP Nomor 23 Tahun 2018. Berdasarkan hasil pelaksanaan kegiatan, yaitu: Minggu, 24 April 2022, penyuluhan dan pelatihan ini berhasil meningkatkan pemahaman para pelaku UMKM terhadap tata cara memperoleh NPWP dan melakukan penghitungan, penyetoran, dan pelaporan kewajiban PPh UMKM sesuai PP Nomor 23 Tahun 2018, sehingga diharapkan mereka menjadi Wajib Pajak yang Patuh. Kata Kunci: Nomor Pokok Wajib Pajak, Pajak Penghasilan, PP Nomor 23 Tahun 2018, Kepatuhan PPh UMKM.

Enhancing students' knowledge and competency through Accurate software training: SMK Muhammadiyah 9 in South Jakarta Rieke Pernamasari; Sri Purwaningsih; Giawan Nur Fitria
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.196

The advancement of technology and the increasingly complex challenges in the working world have prompted accounting vocational school students to acquire sufficient knowledge and competency in using Accurate software. The purpose of this activity is to enhance the competence and hard skills knowledge of students at SMK Muhammadiyah 9 in South Jakarta. Through this community service activity, it is expected to improve students' abilities in using Accounting Software, specifically Accurate version 5, to generate financial reports. The training was conducted over 2 days on February 14 and 15, 2022, with a total of 59 student participants using Google Meet. It started with an introduction by the community service team, followed by completing a pre-test, database creation using basic setup, and practical exercises solving case studies using Accurate software specifically for trading companies. The outcome of this community service is an increased understanding, ability, and competency of the training participants in using Accurate software, which will assist teachers and students in the learning process at school and serve as preparation for their future entry into the workforce

Co-Authors Adinda Salsabila Agung Budi Utomo Amalia Puspita Wardhani Angela Dirman Aris Riantori Faisal Deden Tarmidi Ersalina Asmarani Etty Murwaningsari Faisal, Aris Riantori Firdausi, Wilda Hari Astuti, Henik Henik Hari Astuti Moch. Sabur Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Nabila Maharani Nugraha, Erie Riza Ratna Darasih Riaty Handayani Rieke Pernamasari Rista Bintara Rista Bintara, Rista Roy Budiharjo Sistya Rachmawati Sri Purwaningsih Sri Purwaningsih Sri Purwaningsih Susi Dwi Mulyani Susi Dwi Mulyani Triyani Budyastuti Victor Siagian VICTOR SIAGIAN Yuli Dwi Astuti

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