Articles
<![CDATA[PELATIHAN PRODUKSI DAN PEMASARAN HASIL OLAHAN UBI UNGU ]]>
<![CDATA[Giawan Nur Fitria]]>;
<![CDATA[Riaty Handayani]]>
<![CDATA[ Jurnal Abdi Masyarakat (JAM) Vol 3, No 1 (2017): JAM (Jurnal Abdi Masyarakat) - September ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jam.2017.v3.i1.010
<![CDATA[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.]]>
<![CDATA[TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA ]]>
<![CDATA[Giawan Nur Fitria]]>;
<![CDATA[Riaty Handayani]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 8, No 1 (2019) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v8i1.1263
<![CDATA[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.]]>
<![CDATA[Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan) ]]>
<![CDATA[Riaty Handayani]]>;
<![CDATA[Syifa Nur Rahmawati]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2018.v11.03.004
<![CDATA[To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Perbankan Indonesia (Studi empiris pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) ]]>
<![CDATA[Riaty Handayani]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.004
<![CDATA[Research that examines the effect of intellectual capital on firm’s market value shows different results. The firm’s market value can be reflected in the price investors pay for their shares in the market. The purpose of this study to determine the effect of Intelectual Capital component consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) to firm’s market value (PBV). The population in this study is banking companies listed on the Indonesia Stock Exchange in 2013-2016. The sample of this research is 100 from 25 banking companies. Sampling technique through purposive sampling method. Researchers used the VAIC ™ method by Pulic, using multiple linear regression analysis. The partial hypothesis test showed that there only Capital Employed Efficiency (CEE) has positive and significant influenceto firm’s market value, while Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have no effect on firm’s market value. While based on hypothesis test result simultaneously showed that Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) together have significant influence to firm’s market value.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Disclosure, Capital Intensity, dan Corporate Governance Terhadap Tax Aggressiveness ]]>
<![CDATA[Septiani Indriapraja]]>;
<![CDATA[Riaty Handayani]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 10, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v10i1.17431
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, dan Corporate Governance terhadap Tax Aggressiveness. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com) Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility berpengaruh positif terhadap tax aggressiveness, Kepemilikan Institusional berpengaruh negatif terhadap tax aggressiveness. Sedangkan Capital Intensity, Komite Audit, Proporsi dewan Komisaris tidak berpengaruh terhadap tax aggressiveness.]]>
<![CDATA[The Effect of Financial Performance and Board of Independent on Tax Avoidance ]]>
<![CDATA[Riaty Handayani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.18655
<![CDATA[Tax avoidance is not an illegal activity, reduced state revenues can hinder the country's economic growth, especially fiscal policy. This study aims to examine the effect of financial performance and independent dean commissioners on tax avoidance. This study uses quantitative methods with cross-sectional data and secondary data obtained from the financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The results showed that ROA and DER had a significant negative effect on tax avoidance. Meanwhile, the independent board of commissioners has no effect on tax avoidance.]]>
<![CDATA[Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi ]]>
<![CDATA[Budiharjo, Roy]]>;
<![CDATA[Bintara, Rista]]>;
<![CDATA[Handayani, Riaty]]>;
<![CDATA[Budyastuti, Triyani]]>;
<![CDATA[Fitria, Giawan Nur]]>;
<![CDATA[Dirman, Angela]]>
<![CDATA[ Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah Nusantara ]]>
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DOI: 10.55681/ecoma.v1i3.22
<![CDATA[This study aims to analyze the effect of profitability and company size on company value, with the audit committee as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange during the period 2018–2021. The population consists of infrastructure companies listed within the observation period, and the sample was selected using purposive sampling. Secondary data were collected through documentation of annual financial reports. The data analysis employed multiple linear regression, preceded by classical assumption tests, while hypothesis testing was conducted using t-tests. The results indicate that profitability and company size have a positive effect on company value. However, the audit committee was unable to moderate the relationship between profitability and company size on company value. These findings highlight the importance of financial performance and firm scale in increasing company value, while the moderating role of the audit committee remains limited.]]>
<![CDATA[PENGARUH LIKUIDITAS, INTENSITAS PERSEDIAAN, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Suningrat, Siti Fauziah Ning]]>;
<![CDATA[Handayani, Riaty]]>
<![CDATA[ PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 1 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA) ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
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DOI: 10.35957/prima.v6i1.11305
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh likuiditas, intensitas persediaan dan profitabilitas terhadap agresivitas pajak pada perusahan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Agresivitas pajak sebagai variabel dependen, sedangkan likuiditas, intensitas persediaan, dan profitabilitas sebagai variabel independen. Penelitian ini dilakukan menggunakan sampel sebanyak 116 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda, dengan alat pengolahan data yaitu aplikasi SPSS versi 25. Hasil dari penelitian ini menunjukan bahwa likuiditas berpengaruh signifikan negatif terhadap agresivitas pajak. Namun, intensitas persediaan dan profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak]]>
<![CDATA[Pengaruh Leverage, Likuiditas, dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) ]]>
<![CDATA[Ayu, Kenanga Putri]]>;
<![CDATA[Handayani, Riaty]]>
<![CDATA[ PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
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DOI: 10.35957/prima.v6i2.11306
<![CDATA[AbstrakPenelitian ini bertujuan untuk menganalisis dampak Leverage, Likuiditas, dan Capital Intensity terhadap Tax Avoidance. Populasi dalam penelitian ini adalah perusahaan yang bergerak di sektor pertambangan dan terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2023. Pemilihan sampel dilakukan dengan teknik purposive sampling, yang menghasilkan 110 data observasi sebagai sampel. Data yang digunakan merupakan data sekunder, yang diperoleh dari laporan keuangan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia serta di website masing-masing perusahaan. Untuk menganalisis data, digunakan metode regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian ini menunjukkan bahwa: (1) Leverage tidak memiliki pengaruh signifikan terhadap tax avoidance, (2) Likuiditas juga tidak mempengaruhi secara signifikan terhadap tax avoidance, dan (3) Capital Intensity memiliki pengaruh negatif yang signifikan terhadap tax avoidance. Temuan ini memberikan wawasan mengenai faktor-faktor yang dapat mempengaruhi praktik tax avoidance di perusahaan pertambangan yang terdaftar di Indonesia, serta memberikan kontribusi penting bagi pemahaman lebih lanjut mengenai praktik perpajakan di sektor ini]]>
<![CDATA[Pengaruh Profitabilitas dan Capital Intensity terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) ]]>
<![CDATA[Insani, Erina Mulya]]>;
<![CDATA[Handayani, Riaty]]>
<![CDATA[ PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Universitas Multi Data Palembang ]]>
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DOI: 10.35957/prima.v6i2.11307
<![CDATA[Abstrak Pengamatan ini berupaya untuk menganalisis hubungan Profitabilitas dan Capital Intensity terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam pengamatan ini ialah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia pada periode tahun 2020-2023. Pendekatan yang digunakan sebagai penentu sampel dalam pengamatan ini yaitu teknik purposive sampling dan diperoleh 180 sampel data observasi. Data yang digunakan adalah data sekunder di mana laporan keuangan yang diperoleh dari situs resmi BEI dan web tiap-tiap perusahaan. Pendekatan analisis yang dikembangkan adalah konstruk regresi linear berganda dengan bantuan program SPSS versi 26. Hasil pengamatan ini mengungkapkan bahwa, Profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, Capital Intensity tidak berpengaruh signifikan terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi pengaruh Profitabilitas dan Capital Intensity terhadap tax avoidance.]]>
