This community service is carried out at the South Tangerang Waste Bank Association (PERBAS), and... more This community service is carried out at the South Tangerang Waste Bank Association (PERBAS), and in collaboration with managers and members from several South Tangerang areas. In this activity, the lecturer team collaborated with the South Tangerang region's waste bank association to mobilize members and officers, socialize and provide guidance regarding Basic Taxation to managers and members. The aim of this PKM is to help managers and members provide an understanding of taxation in order to prepare themselves to enter the digitalization stage in the taxation sector. The problems that can be caused by waste can result in flooding and a source of disease. This is because the waste piles up. Of course, tips are needed to process waste so that it does not harm the environment and even has economic value that provides benefits to small communities. Apart from waste management, administrative management skills are also needed in financial matters, especially taxation. Based on the survey results and the pre-test and post-test results, there are still many members and managers who do not understand taxes so they do not know the procedures for paying taxes. Low community awareness and participation in managing and paying levies. This tax training activity for managers and members of waste bank associations (Perbas) is intended to facilitate understanding of basic taxation, where when the waste saved produces coffers, the savings may be needed to pay PBB tax, monthly waste payments at the local RT/RW thereby helping local community economy. The results of this waste in the form of rupiah can also be used for other activities, for example running a small business which over time can become large, for this reason it is very necessary to prepare bookkeeping knowledge to record their business simply and no less important is an understanding of tax knowledge as a provision to prepare oneself in digitalization. All participants enthusiastically participated in the event until the end and felt the benefits of tax training.
The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes ... more The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes and having an understanding of financial literacy, it will be an effect on their business development. The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity, this research proves that the level of education plays an important role because it increases financial literacy and understanding of finances in running a business. Apart from that, tax payments by MSME can encourage business continuity with additional capital provided by assistance from the government.
Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di ma... more Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simul...
This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficienc... more This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.
The purpose of this study was conducted to examine and analyze the effect of the variable Loan to... more The purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004–2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence ...
This study aims to test and prove the effect of understanding taxation and religiosity on tax fra... more This study aims to test and prove the effect of understanding taxation and religiosity on tax fraud. The background is that the tax revenue target has not been achieved even though the number of taxpayers shows an increase. The independent variable used in this study is Tax Understanding and Religiosity, while the dependent variable is Tax Fraud Action. The sample of the study was taken from the population of individual taxpayers who reported SPT at KPP Pratama Serpong which was selected using the random sampling method. The types of data used are quantitative and qualitative with the discussion method using a mixed method. Before testing the hypothesis, the data goes through testing classical assumptions. The results of this study indicate that the understanding of taxation and religiosity has a significant effect on tax fraud. And from the results of the determination test, there is a strong relationship between the understanding of taxation and the religiosity of tax fraud.
The development of technological growth at this time has been developing rapidly, one of which is... more The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to suppor...
This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring i... more This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on ROA
This study aims to prove the influence of Intellectual Capital which is moderated by the Mentorin... more This study aims to prove the influence of Intellectual Capital which is moderated by the Mentoring Program on Creative Economy Empowerment. With the location of the research at the South Tangerang UMKM, this research is motivated by the thought of the importance of the assistance program in the process of empowering the UMKM to be able to lift the people's economy, so that the independence of the UMKM can be achieved in the future. The research method uses Moderated Regression Analysis with data obtained from the questionnaire recapitulation. The results of the study prove that Intellectual Capital has no effect on Creative Economy Empowerment in South Tangerang City with a significance value of 0.581 and the same results are obtained for mentoring programs that also do not directly influence the Creative Economy Empowerment (sig. 0.671). However, Intellectual Capital influences the Empowerment of Creative Economy by strengthening the Mentoring Program with the value of sig. 0.0...
This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Reve... more This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.
Jurnal Ilmiah Akuntansi Universitas Pamulang, 2021
ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information Sys... more ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss R...
ABSTRAK PENDAHULUAN Secara umum industry perbankan nasional selama tahun 2014 ditengah perlambata... more ABSTRAK PENDAHULUAN Secara umum industry perbankan nasional selama tahun 2014 ditengah perlambatan pertumbuhan ekonomi masih menunjukkan trend peningkatan. Kinerja perbankan yang cukup baik, ditunjukkan oleh rasio kecukupan modal (Capital Adequacy Ratio/CAR) yang relative masih tinggi sebesar 19,57% dan rasio kredit bermasalah (Non Performing Loan/NPL) gross dan NPL net yang relative rendah masing-masing sebesar 2,04% meningkat dibandingkan dengan bulan Desember 2013 sebesar 1.82%. Searah dengan itu, pencadangan yang dilakukan oleh perbankan juga cukup memadai, sehingga NPL net berada pada tingkat yang rendah yaitu sebesar 0,98%. Selain dari pada itu ketahanan industri perbankan tetap solid tercermin dari Loan to Deposit Ratio (LDR) sebesar 89,42% dan ROA sebesar 2,85%
This community service is carried out at the South Tangerang Waste Bank Association (PERBAS), and... more This community service is carried out at the South Tangerang Waste Bank Association (PERBAS), and in collaboration with managers and members from several South Tangerang areas. In this activity, the lecturer team collaborated with the South Tangerang region's waste bank association to mobilize members and officers, socialize and provide guidance regarding Basic Taxation to managers and members. The aim of this PKM is to help managers and members provide an understanding of taxation in order to prepare themselves to enter the digitalization stage in the taxation sector. The problems that can be caused by waste can result in flooding and a source of disease. This is because the waste piles up. Of course, tips are needed to process waste so that it does not harm the environment and even has economic value that provides benefits to small communities. Apart from waste management, administrative management skills are also needed in financial matters, especially taxation. Based on the survey results and the pre-test and post-test results, there are still many members and managers who do not understand taxes so they do not know the procedures for paying taxes. Low community awareness and participation in managing and paying levies. This tax training activity for managers and members of waste bank associations (Perbas) is intended to facilitate understanding of basic taxation, where when the waste saved produces coffers, the savings may be needed to pay PBB tax, monthly waste payments at the local RT/RW thereby helping local community economy. The results of this waste in the form of rupiah can also be used for other activities, for example running a small business which over time can become large, for this reason it is very necessary to prepare bookkeeping knowledge to record their business simply and no less important is an understanding of tax knowledge as a provision to prepare oneself in digitalization. All participants enthusiastically participated in the event until the end and felt the benefits of tax training.
The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes ... more The rapid growth of MSME in Parungpanjang region is not accompanied by awareness of paying taxes and having an understanding of financial literacy, it will be an effect on their business development. The purpose of this study is determining the effect of Tax Incentives, Financial Literacy on Business Sustainability of MSME in Parungpanjang. This study uses all MSME who were registered as taxpayers, sampling method using saturated contained in Non-Probability Sampling. This saturated sampling technique chosen because the number of MSME actors registered as taxpayers in Parungpanjang limited, therefore sample study 64 of MSME. Method analysis is processed using linear regression. The results of the simultaneous test of tax incentives and financial literacy have a significant effect on business continuity. Tax incentives has an effect business continuity. Financial literacy also has an effect on business continuity, this research proves that the level of education plays an important role because it increases financial literacy and understanding of finances in running a business. Apart from that, tax payments by MSME can encourage business continuity with additional capital provided by assistance from the government.
Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di ma... more Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simul...
This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficienc... more This study aims to examine The Effect Of Capital Adequacy, Market Risk, And Operational Efficiency On Bank Credit Risk. The Research Sample is 10 Conventional Commercial Banks Listed On The Indonesia Stock Exchange. The research variables were proxied by CAR, NIM, and BOPO for the independent variable and NPL for the dependent variable. This study uses quantitative data sourced from banking financial reports on the website of the financial services authority (OJK). The analysis technique uses panel data regression and testing using the software program Eviews (econometric Views) version 9. The results show that capital adequacy proxied by CAR and Operational Efficiency Proxied by BOPO have a significant positive effect on the variable risk of credit or non performing loan proxied by NPL, while market risk proxied by NIM has no effect on NPL.
The purpose of this study was conducted to examine and analyze the effect of the variable Loan to... more The purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004–2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence ...
This study aims to test and prove the effect of understanding taxation and religiosity on tax fra... more This study aims to test and prove the effect of understanding taxation and religiosity on tax fraud. The background is that the tax revenue target has not been achieved even though the number of taxpayers shows an increase. The independent variable used in this study is Tax Understanding and Religiosity, while the dependent variable is Tax Fraud Action. The sample of the study was taken from the population of individual taxpayers who reported SPT at KPP Pratama Serpong which was selected using the random sampling method. The types of data used are quantitative and qualitative with the discussion method using a mixed method. Before testing the hypothesis, the data goes through testing classical assumptions. The results of this study indicate that the understanding of taxation and religiosity has a significant effect on tax fraud. And from the results of the determination test, there is a strong relationship between the understanding of taxation and the religiosity of tax fraud.
The development of technological growth at this time has been developing rapidly, one of which is... more The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to suppor...
This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring i... more This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on ROA
This study aims to prove the influence of Intellectual Capital which is moderated by the Mentorin... more This study aims to prove the influence of Intellectual Capital which is moderated by the Mentoring Program on Creative Economy Empowerment. With the location of the research at the South Tangerang UMKM, this research is motivated by the thought of the importance of the assistance program in the process of empowering the UMKM to be able to lift the people's economy, so that the independence of the UMKM can be achieved in the future. The research method uses Moderated Regression Analysis with data obtained from the questionnaire recapitulation. The results of the study prove that Intellectual Capital has no effect on Creative Economy Empowerment in South Tangerang City with a significance value of 0.581 and the same results are obtained for mentoring programs that also do not directly influence the Creative Economy Empowerment (sig. 0.671). However, Intellectual Capital influences the Empowerment of Creative Economy by strengthening the Mentoring Program with the value of sig. 0.0...
This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Reve... more This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.
Jurnal Ilmiah Akuntansi Universitas Pamulang, 2021
ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information Sys... more ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss R...
ABSTRAK PENDAHULUAN Secara umum industry perbankan nasional selama tahun 2014 ditengah perlambata... more ABSTRAK PENDAHULUAN Secara umum industry perbankan nasional selama tahun 2014 ditengah perlambatan pertumbuhan ekonomi masih menunjukkan trend peningkatan. Kinerja perbankan yang cukup baik, ditunjukkan oleh rasio kecukupan modal (Capital Adequacy Ratio/CAR) yang relative masih tinggi sebesar 19,57% dan rasio kredit bermasalah (Non Performing Loan/NPL) gross dan NPL net yang relative rendah masing-masing sebesar 2,04% meningkat dibandingkan dengan bulan Desember 2013 sebesar 1.82%. Searah dengan itu, pencadangan yang dilakukan oleh perbankan juga cukup memadai, sehingga NPL net berada pada tingkat yang rendah yaitu sebesar 0,98%. Selain dari pada itu ketahanan industri perbankan tetap solid tercermin dari Loan to Deposit Ratio (LDR) sebesar 89,42% dan ROA sebesar 2,85%
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