The Effect of Profitability and Leverage on Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020

The goal of this study is to determine how profitability and leverage affect tax evasion. Research of this kind is quantitative. Property and real estate businesses that were listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020 make up the study's population. Purposive sampling, or the selection of samples based on specified criteria, was used in this investigation. Using the purposive sampling technique, 45 samples from 15 real estate and property enterprises were gathered. Descriptive statistical analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing are the analytical techniques used, and SPSS version 25 is used to handle the data. The findings of this study show that the profitability variable and the leverage variable have no discernible effects on tax evasion

PENGARUH PENGETAHUAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KINERJA USAHA

The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionnaire. The data analysis method used was the Statistical Package for the Social Science (SPSS) program version 20. The instrument testing included validity and reliability tests. The prerequisite test includes a classic assumption test consisting of normality test, muticollinearity test and heteroscedasticity test as well as hypothesis testing consisting of partial test with t-test. The results of the research get accounting knowledge and the level of education has an effect on business performance. Accounting knowledge has a positive effect on business performance. The level of education has a positive effect on business performance

Determinant Factors Affecting Compliance MSME Taxpayers (Case Study of Cipadang Village Community)

Given that taxes represent the primary revenue source in Indonesia, the government places significant emphasis on the tax processing procedure. Micro, Small, and Medium Enterprises (MSMEs) receive a government-borne incentive of 0.5 percent Final Income Tax, underscoring the government's support for this sector. With 64.2 million MSMEs in Indonesia in 2019, comprising 99.99% of all business entities, these taxpayers are exempted from tax remittance up to a specified threshold, with no tax deductions or collections enforced upon their payments. This study endeavors to assess the impact of religiosity, love of money, tax knowledge, taxpayer awareness, tax rates, and tax sanctions on compliance among MSME taxpayers registered in Cipadang Village. Employing a quantitative approach, data is gathered through questionnaires, involving 30 respondents who are MSME taxpayers. This research contributes to the advancement of tax accounting and behavioral accounting research, particularly concerning compliance with tax payments among MSME taxpayers.

Pengaruh Struktur Aset, Ukuran Perusahaan, Risiko Bisnis, dan Likuiditas Terhadap Kebijakan Hutang Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

This study aims to determine the effect of asset structure, firm size, business risk, and liquidity on debt policy. The population used is property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling, and there are 45 companies that meet the criteria. This research is a quantitative research with data analysis technique used is multiple regression analysis using IBM SPSS Statistics 25 software as a test tool. The results of the study show that asset structure and firm size have no effect on debt policy, while business risk and liquidity affect debt polic

Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor

Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor

Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013

Regional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income

Budidaya dan Olahan Jamur Tiram Sebagai Penggerak UMKM di Kelurahan Sumberrejo Kecamatan Kemiling Bandar Lampung

Tujuan yang ingin dicapai dalam kegiatan ini adalah: memberi pengetahuan tentang budidaya dan olahan jamur tiram sebagai peggerak UMKM. Teknik pendekatan dilakukan adalah dengan metode seminar dan simulasi secara lansung. Kami beharap dengan pengabdian ini dapat membuka wawasan para pelaku usaha di Kelurahan Sumberrejo di Kecamatan Kemiling Bandar Lampung untuk dapat mengembangkan diri melalui pelatihan budidaya dan olahan jamur tiram dalam meningkatkan kinerja dan pangsa pasa

SOSIALISASI UNTUK MENINGKATKAN UMKM STRATEGI PEMASARAN TEH DAUN KELOR DAN CARA PEMBUATAN TEH DAUN KELOR DI DESA SUMBERSARI KECAMATAN NGAMBUR KABUPATEN PESISIR BARAT

Teh daun kelor terbuat dari daun kelor, daun kelor adalah salah satu tumbuhan yang banyak ditemukan di berbagai daerah dan dimanfaatkan sebagai obat herbal yang memiliki anti oksidan yang tinggi sehingga mampu menyerap zat-zat yang berbahaya dalam tubuh manusia2. Namun, dalam hal ini kurangnya tingkat pengetahuan konsumen mengkomsumsi teh daun kelor. maka dari itu perlu dipasarkan dan perlu ditingkatkan lagi, salah satu tempat industri teh daun kelor yang ada di Desa Sumber Sari kecamatan Ngambur kabupaten Pesisir barat yaitu Industri teh daun kelor Sri Rezeki terletak di&nbsp; jalan Lintas barat kabupaten pesisir barat Kecamatan Ngambur Pekon Sumberagung Maka peneliti akan mengangkat suatu judul Sosialisasi untuk meningkatkan UMKM setrategi&nbsp; Pemasaran teh daun kelor dan cara pembuatan teh daun kelor oleh UMKM Sri Rezeki Dalam Persfektif Ekonomi&nbsp; Di Desa Sumber Sari Pekon Sumberagung Kecamatan Ngambur Kabupaten Pesisir Barat dengan menggunakan metode wawancara dan pelatihan langsung ke lapangan

Peningkatan Nilai Jual Melalui Kemasan Produk UMKM Olahan Kacang Bawang di Pekon Sudimoro Kecamatan Semaka

Produk kacang bawang sebagai salah satu cemilan yang djual, memiliki rasa yang khas juga memiliki kandungan gizi yang cukup baik untuk kesehatan tubuh, hal ini karena kacang tanah memiliki beberapa kandungan nutrisi.&nbsp; Namun, sebagian besar produk olahan kacang bawang masih dijual dalam bentuk sederhana, tanpa pengemasan yang menarik atau sesuai standar pasar, sehingga harganya pun relatif rendah. Oleh karena itu pengemasan produk adalah salah satu aspek penting dalam rantai pemasaran untuk meningkatkan nilai jual produk dalam era persaingan pasar saat ini. Pengabdian ini bertujuan untuk meningkatkan keterampilan UMKM produk olehan kacang dalam pengemasan produk untuk meningkatkan daya saing produk olahan kacang bawang di pasar lokal maupun regional. Peningkatan dalam kemasan dan penjualan ini akan membantu mengenalkan produk kacang bawang ke pasar yang lebih luas dan memberikan peluang pemasaran yang lebih besar