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All Journal KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI
MOHD IDRIS DALIMUNTHE
Fakultas Ekonomi dan Bisnis Universitas Medan Area
Economics, Econometrics & Finance

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PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM MOHD IDRIS DALIMUNTHE
JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam
Analisa Modal Kerja Terhadap Kinerja Keuangan PT. Kurniawan Transport Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The ability of working capital to support financial performance is important. Efficient and effective allocation of funds can improve financial performance so as to increase working capital. The purpose of this study was to determine the analysis of working capital management on financial performance at PT. Kurniawan Transport. This research use desciptive qualitative approach,. The subject of this research is PT. Kurniawan Transport and the object of this research is the report on working capital and financial performance at PT. Kurniawan Transport for 3 years, namely 2018-2020. Based on the results of the study, it can be concluded that PT Kurniawan Transport can meet working capital in an effort to improve financial performance. However, in an effort to allocate funds for additional assets in an effort to develop business, it cannot improve financial performance. So that it suffers a loss in the second period which means reduced working capital in that period.
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