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All Journal Journal Of Management Science (JMAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis
Parlindungan Parlindungan
Universitas Muhammadiyah Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERTUMBUHAN PENERIMAAN PAJAK REKLAME PADA BADAN PENDAPATAN DAERAH KOTA MEDAN Parlindungan Parlindungan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i2.10131

Abstract

This study aims to analyze the growth rate of advertisement tax revenue from 2014-to 2018 in the city of Medan. This research approach is descriptive. Data collection techniques are documentation and interviews. The data analysis technique used is descriptive. The results of this study indicate that the average growth rate of advertisement tax revenue for 2014-2017 reaches 15.11% with the criteria of Quite Successful. Advertising tax revenue in Medan City which has not reached the target that has been set is caused by the lack of awareness of taxpayers in fulfilling tax obligations and weak tax sanctions because the City of Medan has not enforced legal sanctions against negligent taxpayers
Determinan Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Parlindungan Parlindungan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Return on Assets on stock returns in food and beverage companies on the Indonesia Stock Exchange. To determine the effect of Return On Equity on Stock Returns in food and beverage companies on the Indonesia Stock Exchange. and beverages on the Indonesia Stock Exchange. This research approach uses an associative quantitative approach. The population used in this study is the financial statements. The total population of food and beverage companies is 51 companies and the sample is 11 food and beverage companies listed on the IDX. The data analysis used in this research is quantitative data using classical assumption tests, multiple regression, and hypothesis testing. Based on the results of the study, there is a significant effect of ROA on stock returns in food and beverage companies listed on the IDX. There is a significant effect of ROE on stock returns in food and beverage companies listed on the IDX. There is a significant effect of NPM on stock returns in food and beverage companies listed on the IDX. There is a significant effect of ROA, ROE, and NPM on stock returns in food and beverage companies listed on the IDX.
Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Parlindungan Parlindungan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.953 KB) | DOI: 10.59086/jam.v1i1.13

Abstract

The purpose of this study was to examine the effect of tax planning on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is associated with quantitative data types, as well as secondary data sourced which is assessed from the financial side of pharmaceutical companies listed on the Indonesia Stock Exchange. This study used a sample of 10 pharmaceutical companies listed on the Indonesia Stock Exchange. This study uses descriptive statistics and simple linear regression for data analysis. The results of this study indicate that tax planning has no significant effect on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange
Analisis Sistem Pengendalian Intern Pendapatan LPP RRI Medan Parlindungan Parlindungan; Edisah Putra Nainggolan; Lizza Meidina
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.967 KB) | DOI: 10.59086/jeb.v1i2.33

Abstract

This study aims to determine the Internal Control System of LPP RRI Medan, and the Income of LPP RRI Medan. This research was conducted at LPP RRI Medan. The approach used is descriptive. The data analysis technique used in this research is the descriptive analysis technique, namely collecting data, clarifying data, explaining data, and analyzing data. The data used in the financial statements of LPP RRI Medan's income for the 2016-2019 period. The data collection technique is done using documentation studies, interviews, and observations, namely studying documents related to the problem of a research data such as company financial data reports obtained directly from the company, interviewing related functions, and also direct observations in the field. The results of this study conclude that the internal control system in increasing the income of LPP RRI Medan has not been fully effective
Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange Surya Sanjaya; Parlindungan; Rahmat Hidayat; Edisah Putra Nainggolan; Gina Surna
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.175

Abstract

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.
Co-Authors Edisah Putra Nainggolan Edisah Putra Nainggolan Gina Surna Lizza Meidina Rahmat Hidayat Surya Sanjaya