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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Accounting and Business Journal
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT Yunita Sari Rioni; Junawan Junawan; Roro Rian Agustin
Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This service aims to help SMEs in Lada Gardens, Hinai District, Langkat Regency so that they can understand how to make NPWP, provide understanding to become taxpayers who comply with the applicable Taxation Law. In SMEs, it is very necessary to have a TIN, from the socialization carried out to SMEs in the Pepper Garden, Hinai District, Langkat Regency, the perpetrators understand the making of SME TIN and understand being a good taxpayer.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN EFILLING BAGI WAJIB PAJAK ORANG PRIBADI Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The aims of this research is to determine how much influence perception of usefullness, perception of ease of use and taxpayer satisfaction of the use of e-filling on employees PT. Accentuates Medan. This research is an associative research. The type of data used is the primary data obtained by distributing questionnaires to respondent on employees PT. Accentuates Medan who have used e-filling of 50 respondent. Data collection techniques in this study through quesionnaries and observations. The author uses multiple linear analysis techniques with SPSS IBM software to process the data, first to test the data. The result of the research shows that the perception of usefulness has a positive and significant effect on the use of e-filling. Perceived ease of use has no positive and significant effect on the use of efilling, and perception of user satisfaction have a positive and significant effect on the use of e-filling. However, perceptions of usability, perception of ease of use and user satisfaction simultaneously have a positive and significant influence on the use of e-filling.
ANALISIS EFISIENSI PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN KONTRIBUSINYA PADA PENERIMAAN PAJAK KPP PRATAMA BINJAI Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The objective of the research was to determine whether the implementation of Government Regulation No. 46 of 2013 (PP 46 of 2013) improves the efficiency of fulfilling tax obligations for taxpayers, and provides an increase in the growth of the number of taxpayers so that it will provide an increase in tax revenue contribution to Binjai Tax Office (KPP Pratama Binjai). The sampling technique used in this study uses the census method with the criteria of using the total number of individual and corporate taxpayers with omzet less than or equal to 4.8 billion a year registered at the KPP Binjai Pratama Tax Service Office totaling 1,256 taxpayers. The analytical method uses quantitative descriptive analysis with a Comparative approach, and the hypothesis test used is the Paired Sample T-test. The result of the research show that the application of PP 46 of 2013 provides an increase in the efficiency of fulfilling tax obligations for taxpayers than before the enactment of this government regulation, and increases the growth of the number of taxpayers, so that the contribution of tax revenue increases in Binjai Primary Tax Office compared to before the implementation of PP 46 of 2013.
ANALISIS TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK PENGHASILAN SETELAH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KPP MEDAN BELAWAN Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah dengan diterapkannya PP 23 tahun 2018 pertumbuhan wajib pajak dan penerimaan Pajak Penghasilan UMKM meningkat signifikan dibandingkan dengan sebelumnya. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dimana menghasilkan 50 Wajib Pajak Badan (UMKM) yang tercatat sebagai Wajib Pajak Kantor Pajak Pratama Medan Belawan. Metode analisis menggunakan analisis deskriptif kuantitatif dengan pendekatan Comparativ. Uji hipotesis yang digunakan adalah Uji Paired Sample T-test. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 memberikan peningkatkan Pertumbuhan Wajib Pajak pemenuhan kewajiban perpajakan bagi wajib pajak dibanding sebelum diberlakukannya peraturan pemerintah ini, dan meningkatkan Pertumbuhan Jumlah Wajib Pajak, sehingga kontribusi Penerimaan Pajak meningkat Pada KPP Pratama Belawan jika dibandingkan dengan sebelum penerapan PP 23 Tahun 2018.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yunita Sari Rioni; Junawan Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk mengkaji dan memperoleh bukti empiris mengenai pengaruh perencanaan pajak terhadap praktik manajemen laba seteleh terjadinya perubahan (penurunan) tarif pajak tunggal pada tahun 2017 pada perusahaan nonmanufaktur yang terdaftar pada Bursa Efek Indonesia. Pengaruh perencanaan pajak terhadap manajemen laba tersebut juga dikaitkan dengan fenomena perubahan (penurunan) tarif pajak yang dimulai pada tahun pajak 2010. Penelitian ini menggunakan sampel 77 perusahaan nonmanufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Penelitian ini menggunakan statistik deskriptif dan uji regresi linier sederhana untuk analisa data. Variabel dependen dalam penelitian ini adalah manajemen laba, sedangkan variabel independen dalam penelitian ini adalah perencanaan pajak. Berdasarkan hasil analisa data, terlihat bahwa perencanaan pajak ternyata tidak berpengaruh positif terhadap manajamen laba pada perusahaan nonmanufaktur yang terdaftar di BEI. Akan tetapi, hasil pada analisis deskriptif menunjukkan bahwa 77 perusahaan yang menjadi sampel dalam penelitian ini melakukan perencanaan pajak dengan cara menghindari penurunan laba.
The Effect of Internal Control and Internal Audit on the Effectiveness of Lending at PT. BRI (Persero) Tbk Unit Jatinegara Binjai Ramina Anjani; Junawan Junawan
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The title of this research is “The Effect of Internal Control and Internal Audit on the Effectiveness of Credit Granting at PT. BRI (Persero) Tbk Unit Jatinegara Binjai”. This study aims to determine the effect of internal control and internal audit on the effectiveness of lending. The population used in this study were employees at PT. BRI (Persero) Tbk Unit Jatinegara Binjai. The sampling technique uses saturated samples. The sample size of 30 people. The type of data in this study are primary and secondary data. Data collection techniques using questionnaires, interviews, and documentation studies with data analysis techniques using a quantitative approach with multiple linear regression statistical tools. The results of this study indicate: 1) Internal control has a partially insignificant effect on the effectiveness of lending,
TAX PLANNING ANALYSIS FOR THE EFFICIENCY OF INCOME TAX AGENCY (STUDY OF PT ABDYA GASINDO) Miftha Rizkina; Junawan Junawan
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of this paper is to determine whether the implementation of tax planning by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method, namely the method that collects, collects the data obtained and then interpreted and analyzed so that it is able to provide complete information for problem solvers at hand. The results of this study are expected to be able to provide information and input to Abdya Gasindo so that the company can carry out tax planning as an effort to improve tax payment efficiency to achieve maximum profit, but still within the framework of taxation regulations. The conclusion of this research is the implementation of tax planning by PT. Abdya Gasindo can streamline the tax burden payable.
Analisis Kepatuhan Wajib Pajak Pada UMKM Di Kota Medan Junawan Junawan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12474

Abstract

This study aims to examine and analyze the effect of taxpayer behavior and economic factors, as well as tax justice on taxpayer compliance. The population of this study includes SME registered at the North Sumatra I Regional Tax Office in Medan, amounting to 200,000 SME, and using the accidental sampling technique. Data analysis used multiple linear regression. The results showed that simultaneously the behavior of taxpayers, economic factors, and tax justice had a significant effect on taxpayer compliance. Partially, the variables of taxpayer behavior and economic factors have a significant positive effect on taxpayer compliance, but tax justice has no effect on taxpayer compliance.
ANALISIS EFEKTIVITAS TRANSPORMASI PEPAJAKAN DIGITAL DENGAN PENDEKATAN ORGANIZATIONAL CULTURE DAN TECHNOLOGY CONTEXT PADA UMKM DI KOTA MEDAN Junawan Junawan; Sumardi Adiman
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 3 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i3.2023.1422-1429

Abstract

This study aims to examine and analyze the effect of the effectiveness of using digital tax transformation using an organizational culture and technology context approach. The population of this study includes a portion of the assisted SMEs of the North Sumatra Regional Office, amounting to 40 SMEs, and uses a saturated sample technique. Data analysis using multiple linear regression. The results of the study show that simultaneously organization culture and technology context have a significant effect on the effectiveness of the use of tax digitalization. Partially, the organization culture and technology context have a significant positive effect on the effectiveness of the use of tax digitalization..
Co-Authors , Yunita Sari Rioni Miftha Rizkina Ramina Anjani Roro Rian Agustin Sumardi Adiman