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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Administrasi dan Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC)
Latersia Br Gurusinga
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Deli Serdang, Sumatera Utara Periode 2019-2021 Latersia Br Gurusinga; Thevanni Tri Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5039

Abstract

This study aims to examine and analyze the effect of hotel tax, restaurant tax and parking tax on local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The Regional Government of Deli Serdang has lost a lot of Local Original Revenue (PAD) during the current Covid-19 pandemic. This research was conducted in Deli Serdang, North Sumatra for the 2019-2021 period. Researchers obtained research data by entering the site https://bapenda.deliserdangkab.go.id/website/web. The population of this study is hotel tax, restaurant tax, parking tax and local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The research sample is 3 x 12 data so that 36 data. Data collection techniques are secondary data using documentation techniques. The data analysis technique of this research uses multiple linear regression. The results of this study partially and simultaneously have no effect on Hotel Tax, Restaurant Tax and Parking Tax on Regional Original Revenue of Deli Serdang, North Sumatra for the 2019-2021 period. Keywords: Hotel Tax, Restaurant Tax, Parking Tax, Local Own Revenue
Pengaruh Debt To Asset Ratio, Return On Equity Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Otomotif Yang Terdaftar Di BEI Periode 2018-2021 Latersia Br Gurusinga; Vanny Vanny
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1401

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi Debt To Asset Ratio, Return On Equity, dan Ukuran Perusahaan  atas Penghindaran Pajak pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 baik secara parsial maupun simultan.  Data yang ada dalam penelitian ini merupakan data sekunder yang diperoleh dari website Bursa Efek Indonesia.  Sumber data penelitian adalah laporan keuangan perusahaan Otomotif yang diunduh dari website Bursa Efek Indonesia tahun 2018 sampai 2021. Jumlah sampel yang digunakan sebanyak 12 perusahaan yang diambil dari populasi sebanyak 12 perusahaan dengan tahun pengamatan selama 4 tahun sehingga jumlah observasi  dalam penelitian ini sebanyak 48 observasi. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi berganda, uji parsial, uji simultan dan uji determinasi, dimana sebelumnya telah dilakukan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial Debt To Asset Ratio berpengaruh signifikan atas penghindaran pajak sedangkan Return On Equity  dan Ukuran perusahaan tidak berpengaruh signifikan. Secara simultan  Debt To Asset Ratio, Return On Equity  dan Ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Kata Kunci: Debt to Asset Ratio, Return On Equity, Ukuran Perusahaan, Penghindaran Pajak
The Influence of Profitability, Liquidity and Tax Avoidance on Firm Value (Case Study in Stock Exchange Mining Sector Companies Indonesia Period 2019 - 2021) Latersia Br Gurusinga; Natasya Lovett Michelle
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.471

Abstract

This study aims to examine and analyze the effect of Profitability, Liquidity, and Tax Avoidance on the Company Value of Mining Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. The research methodology used is a quantitative descriptive method. In this study, the population used is all mining listed on the Indonesia Stock Exchange from 2019 to 2021 with a total of 28 companies. Sampling Using the purposive sampling method, namely the technique of determining the sample with certain considerations and obtaining as many as 72 research samples from 24 companies. The results of the research analysis shexamines and analysesow that profitability has a tcount (3.003) > ttable (1.995) with a significant level of 0.004 <0.05 so it can be concluded that profitability has a positive and significant effect on firm value. Liquidity has a value of -tcount (-2.023) < -ttable (1.995) with a significant level of 0.047 <0.05 so it can be concluded that Liquidity has a negative and significant effect on Firm Value. Tax Avoidance has a value of -tcount (-0.327) > -ttable (-1.995) with a significant level of 0.745 > 0.05 so that it can be concluded that Tax Avoidance has a negative and not significant effect on firm Value. Profitability, Liquidity, and Tax Avoidance have a value of Fcount (4.435) < Ftable (3.13) with a significance of 0.007 > 0.05 so it can be concluded that simultaneously the variables Profitability, Liquidity and Tax Avoidance have a positive and significant effect on Firm Value.
Penerapan Sistem E-Filing, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Latersia Br Gurusinga; Natasya Lovett Michelle
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3305

Abstract

Anjani, K. P., & Sulistyowati, E. (2022). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu dan Riset alkuntansi, XI(2), 1-23.Azizah, A. U., Bintari, W. C., Wijiastuti, R. D., & Ali, M. (2021). Pengaruh Penerapan Sistem E-Filing dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama di Kota Sorong. Jurnal Tadbir Peradaban, I(2), 69-76.Defitri, S. Y., Yona, D., & Maison, W. (2020). Pengaruh Penerapan E-Filing dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Journal of Governance Innovation, II(2), 175-190. Firmansyah, A., Harryanto, & Trisnawati, E. (2022). Peran Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak, Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pajak Indonesia (JPI), VI(1), 130-142. Nabila, K. (2020). Pengaruh Penerapa E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak Pada PT. Bank X. PROSIDING BIEMA (Business Management, Economics, and Accounting National Seminar). I, pp. 252-263. Jakarta: Universitas Pembangunan Nasional Veteran. Rustandi, & Erfiansyah, E. (2021). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada KPP Pratama Garut. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), V(3), 2118-2130. Sa’diyah, H. H., Putra, R. N., & Nugroho, M. R. (2021). Theory of Attribution dan Kepatuhan Pajak di Masa Pandemi COVID-19. Jurnal Kajian Ilmu Perpajakan Indonesia, III(1), 51-69. Saskia, T., Hak, N., & Yustati, H. (2022). Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajaki(Studi Kasus pada Anggota Koperasi LKMS Ukhuwah Bintang Ihsani Kota Bengkulu). Jurnal Ekombis Review - Jurnal Ilmiah Ekonomi dan Bisnis, X(2), 1383-1390. Simanjuntak, J. R., & Manalu, H. M. (2022). Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Eni Muaka Bakau BV. Jurnal Ekonomi dan Bisnis (EKONOMIS), XV(1), 96-110. Tan, R., Hizkiel, Y. D., Firmansyah, A., & Trisnawati, E. (2021). Kepatuhan Wajib Pajak di Era Pandemi COVID19: Kesadaran Wajib Pajak, Pelayanan Perpajakan, Peraturan Perpajakan. EDUCORETAX, I(3), 208-218.Yoga, I. G., & Dewi, T. I. (2021). Pengaruh E-Filing, Sosialisasi, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal KRISNA: Kumpulan Riset alkuntansi, XIV(1), 140-150.
Pengaruh Profitabilitas, Intensitas Aset Tetap, Ukuran Perusahaan Dan Leverage Terhadap Agresivitas Pajak Di Perusahaan Sektor Perdagangan Besar Yang Terdapat Di Bursa Efek Indonesia Tahun 2017-2022 Latersia Br Gurusinga; Fitri Handayani; Talita Talita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5275

Abstract

In Indonesia, taxes are the main source of revenue to meet the state's needs to finance state household expenditures for the benefit of the general public. Tax revenues from individual taxpayers are a burden that must be paid for taxpayers. Taxes reduce the total income or net profit received by the taxpayer. The aim of this research is to determine the partial and simultaneous impact of profitability, fixed asset intensity, company size and leverage on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population used in the research was 49 companies in the Large Trade Sector on the Indonesia Stock Exchange for the 2017-2022 period. The technique used in this research is a purposive sampling technique. It can be seen that the total number of companies that can be used as samples in this research is 21 companies and the research period is 6 years. So the total number of observation data is 126 data. The research results show that profitability, fixed asset intensity, company size and leverage have a partial or simultaneous effect on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period.
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Desfina Tristan Elisa Elisa Fitri Handayani Hernawaty Manalu Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Stevani Talita Talita Thevanni Tri Puspita Sari Vanny Vanny William Sugiato Willy Chandra Yunita Gunawan