Tax avoidance perusahaan merupakan pengaturan untuk meminimumkan atau menghilangkan beban pajak dengan mempertimbangkan akibat pajak yang ditimbulkannya. Kasus keberatan pihak BCA terhadap koreksi pajak yang dilakukan Direktorat Jenderal Pajak (DJP). BCA menilai bahwa hasil koreksi DJP terhadap laba fiskal Rp 6,78 triliun harus dikurangi sebesar Rp 5,77 triliun. Alasan BCA karena sudah melakukan transaksi pengalihan aset ke BPPN. Dimana indikasinya mengarah ke tax avoidance. Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh antara ukuran perusahaan, profitabilitas dan leverage terhadap tax avoidance pada Bank Riau Kepri. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini adalah Bank Riau Kepri pada tahun 2015-2017. Pemilihan sampel dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan teknik dokumentasi. Data penelitian dianalisa dengan analisis regresi berganda dengan SPSS 22. Hasil pengujian menunjukkan bahwa Ukuran Perusahaan yang diukur dengan CETR memiliki pengaruh signifikan terhadap Tax avoidance, Leverage yang diukur dengan debt equity ratio (DER) memiliki pengaruh signifikan terhadap Tax avoidance (Y), dan Profitabilitas yang diukur dengan Return On Asset (ROA) berpengaruh signifikan terhadap Tax avoidance (Y). Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.
This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decisionmaking due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM.
The implementation of community service activities that will be carried out in the form of Financial Literacy Development for Housewives as a Basis for Building Family Financial Resilience in Barelang Mega Jaya Sejati Housing. The number of problems that have been encountered, the performance of a woman is at stake because she is required to harmonize and regulate the amount of income and increase in some basic necessities and daily needs. In addition to problems regarding financial management and lack of understanding of financial literacy, the problem that the service wants to minimize is related to the lack of knowledge of housewives related to fintech. This service will be carried out for 5 meetings with the material for each meeting will be different to solve existing problems. The methods provided during this service are lectures, tutorials and exercises related to financial literacy. Barelang Mega Jaya Sejati housewives already have an understanding of the importance of financial education in managing household finances so that the planning can run smoothly.
Survey dilapangan kurangnya sumber daya manusia yang memiliki keahlian atau skill dibidang akuntansi serta memakan biaya untuk pembelian peralatan komputer dan software pada sistem komputerisasi pada badan-badan usaha kecil tersebut. Metode yang digunakan dalam pembinaan Usaha Kecil Menengah Snack Dan Cookies Kota Batam yang akan diberikan yaitu metode survei, metode ceramah, metode diskusi dan metode latihan. Tujuan dari hasil kegiatan pembinaan yaitu diharapkan UKM Snack dan Cookies mampu memahami pencatatan serta tujuan dalam catatan laporan keuangan, mampu menganalisis dan membuat laporan keuangan secara mandiri sesuai dengan siklus akuntansi setiap periodenya, mampu menyusun laporan keuangan dengan bantuan program ABSS, dapat meningkatkan kinerja keuangan UKM Snack dan Cookies. Hasil dari pengabdian UKM merasakan masih perlu penyesuaian terhadap penyusunan laporan keuangan yang berstandar akuntansi keuangan entitas tanpa akuntabilitas publik untuk penginputan data keuangan dengan aplikasi ABSS Accounting untuk meningkatkan kinerja keuangan UKM.
The ability of students of SMK Negeri 1 Tanjung Pinang Accounting Department in the field of data processing is still very low, so it is necessary to provide training in the form of application practise using MYOB computers so as to gain expertise at the national level. The sustainability of the results of this activity is that vocational students are able to input and output financial results with the help of MYOB software. The continuation of this activity is to record finances to record financial reports. Students of SMK Negeri 1 can prepare standard financial reports for small and medium micro-financial entities in accordance with the financial reporting cycle. Students understand the accounting cycle and the preparation of financial reports according to entity financial accounting standards without public accountability. Students of SMK Negeri 1 understand the use of MYOB accounting practices from physical evidence to producing financial reports. And students are aware of the importance of using banking services and products and choosing strategies and taking risks.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.