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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK) Eksis: Jurnal Riset Ekonomi dan Bisnis Enrichment : Journal of Management Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Norman Duma Sitinjak
Jurusan Akuntansi, Fakultas Ekonomi Universitas Merdeka Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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DAMPAK INFLASI, PERTUMBUHAN JUMLAH PEKERJA, DAN PERTUMBUHAN PDB PER KAPITA TERHADAP PENERIMAAN PAJAK Sitinjak, Norman Duma
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 11 No. 2 (2016): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.706 KB) | DOI: 10.26533/eksis.v11i2.41

Abstract

abstractTaxes highly reliable state of Indonesia as a source of revenue. Government  should be able to manage its financial resources well. The way to do that is by paying attention to inflation, growth in the number of workers, and GDP Per Capita. Thirdly it is if less addressed, it can have an enormous impact on tax revenue. This study found that GDP positive effect on tax revenue.Keywords: Inflation, Growth Total Worker, GDP per capita, and the tax revenue abstrakPajak sangat diandalkan negara Indonesia sebagai sumber penerimaan. Untuk itu Pemerintah harus dapat mengelola sumber keuangannya dengan baik. Cara yang dapat dilakukan diantaranya adalah dengan memperhatikan inflasi, pertumbuhan jumlah pekerja, dan PDB Per Kapita. Ketiga hal tersebut jika kurang diperhatikan maka dapat berdampak sangat besar terhadap penerimaan pajak. Pada penelitian ini ditemukan bahwa PDB berpengaruh positif terhadap penerimaan pajak.  Kata Kunci:         Inflasi, Pertumbuhan Jumlah Pekerja, PDB Perkapita, dan Penerimaan pajak
Tinjauan Pencapaian Otonomi Daerah Berdasarkan Kinerja Keuangan di Provinsi Nusa Tenggara Timur Wuda, Natalia; Sitinjak, Norman Duma
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.472 KB) | DOI: 10.26533/eksis.v13i1.157

Abstract

Penelitian ini menganalisis kinerja keuangan Provinsi Nusa Tenggara Timur dari segi kemandirian, efektivitas dan efisiensi. Penelitian ini berjenis deskriptif kualitatif. Data yang digunakan adalah data sekunder, berupa data keuangan provinsi Nusa Tenggara Timur tahun 2012 – 2016. Dari hasil penelitian, diketahui bahwa tingkat kemandirian keuangan dan tingkat efektivitas dari tahun 2012 sampai dengan tahun 2015 mengalami hal yang positif, tingkat kemandirian terus meningkat dan efektivitas pencapaian target Pendapatan Asli Daerah melebihi yang ditargetkan. Tingkat efisiensi sejak tahun 2012 sampai dengan 2016 belum efisien.
RESPON CEPAT PASAR MODAL (LQ 45) TERHADAP PANDEMI COVID 19 oktavia, irma; Sitinjak, Norman Duma
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Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.62 KB) | DOI: 10.26905/bj.v3i2.6591

Abstract

Penelitian ini menguji respon investor pada saham yang terdaftar di indeks LQ 45 BEI pada masa sebelum dan masa awal Pandemi Covid 19. Sampel yang dipilih dengan dasar purposive sampling sebanyak 39 perusahaan. Periode peristiwa adalah 7 hari perdagangan saham yaitu 3 hari sebelum, dan 3 hari setelah pandemi Covid 19. Hasil penelitian menunjukkan bahwa peristiwa pandemi Covid 19 merupakan informasi yang bersifat bad news bagi investor, sehinga nilai saham saat sebelum dan pada masa awal pandemi Covid 19 berbeda. Perbedaan tersebut disebabkan karena nilai saham menurun. Transaksi perdagangan juga mengalami perbedaan, yaitu terjadi peningkatan transaksi yang mayoritas adalah aksi jual untuk menghindari kerugian yang lebih besar. Kata Kunci: Return tidak normal, aktivitas volume perdagangan, pandemi Covid 19
Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax Avoidance Ike Dilasari; Norman Duma Sitinjak; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.7060

Abstract

Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate governance, roa and leverage are variables that can affect tax avoidance activities. this study examines the impact of corporate governance, roa and leverage on the implementation of tax avoidance. the method used is quantitative. the companies studied are companies registered as CGPI participants. the analysis technique uses multiple regression analysis. the test results show that the three independent variables affect the implementation of tax avoidance. changes in corporate governance activities, roa value and leverage can result in changes in tax avoidance activities carried out by the company. CGPI participating companies need to focus more on corporate governance, roa and leverage in carrying out tax avoidance activities.
PERANAN PENAGIHAN TUNGGAKAN PAJAK TERHADAP PERTUMBUHAN TUNGGAKAN PAJAK Ovilya Rambu Ana Awa; Norman Duma Sitinjak
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): March 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1328

Abstract

This study aimed to analyze the effectiveness of the collection of tax arrears on STO Stone and to analyze the contribution of delinquent tax collection to the final balance of tax arrears on STO Stone. Taxes become the backbone of cash income for the country, therefore the government ensures that the tax revenue to meet the target. But it does not always go smoothly. Arrears can occur either because of a lack of awareness of taxpayers and the inability of taxpayer funds to pay their tax debts. To handle this, the government, or in this case the Tax Office Primary spearhead that tax arrears may be getting smaller over time. Target's disbursement of tax arrears that have been determined by the Regional Office with a wide range of considerations. The effectiveness of tax arrears collection that demonstrates the ability of the collection of tax arrears based on the amount of tax revenue over the billing section targeted. The biggest tax arrears from 2012 to 2013, due to the balance of the year 2012 plus a legal product which was published in 2013 reduced payments or reductions in 2013. DOI: https://doi.org/10.26905/ap.v3i1.1328
Peranan Pengetahuan Pajak dan Kesadaran Pajak bagi Kepatuhan Pajak Pelaku Usaha E-Commerce Olivia Afrinadea Chanita; Norman Duma Sitinjak
Jurnal Manajemen dan Kewirausahaan Vol 9, No 2 (2021): December 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v9i2.6203

Abstract

Research to examine the role of tax knowledge and tax awareness for tax compliance by e-commerce entrepreneurs. The sample is 50 e-commerce entrepreneurs, obtained by a simple random sample technique. Multiple linear regression was used to analyze the effect of tax knowledge and awareness on tax compliance. The important point of the research results is that knowledge and awareness of taxes owned by e-commerce entrepreneurs have a positive effect on tax compliance. 
Penerapan PP 46 Tahun 2013 Dalam Analisis CVP Untuk Membantu Perencanaan dan Pengambilan Keputusan UMKM Norman Duma Sitinjak
Jurnal Manajemen dan Kewirausahaan Vol 5, No 2 (2017): December 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v5i2.1803

Abstract

To increase state revenue and help SMEs in the calculation of the tax, the Government of Indonesia issued PP 46 2013. That regulation tax is for businesses with gross earnings in a tax year less than Rp. 4.8 billion. It will be charged by 1% tax rate on gross income. Tax will become a variable cost considered by the way it is calculated. So that the SMEs are able to include PP 46 2013 as a component of Cost Volume Profit Analysis in making a plan and decision  https://doi.org/10.26905/jmdk.v5i2.1803
Pengaruh Jumlah UMKM dan Pertumbuhan Tenaga Kerja Terhadap Penerimaan Pajak Norman Duma Sitinjak
Jurnal Manajemen dan Kewirausahaan Vol 6, No 1 (2018): June 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v6i1.2065

Abstract

This study examines the effect of the number of MSMEs and the growth of labor to tax revenue. This research finds that the number of MSMEs has a significant effect on tax revenue. The higher the number of MSMEs, the higher the tax revenue. The growth of labor has no effect on tax revenue.https://doi.org/10.26905/jmdk.v6i1.2065
Analisis manfaat pengelolaan keuangan daerah bagi kesejahteraan masyarakat di Kabupaten Manggarai NTT Maria Kurniawati Jani; Norman Duma Sitinjak; Risnaningsih Risnaningsih
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.6576

Abstract

This study examines the role of financial management for the welfare of society. The research was conducted by means of Participatory Action Research in order to be more detailed, tangible in data collection and better understand the existing situation. The data source is secondary. The year of observation is 2014 to 2017. The results of the research are that better regional financial management will improve the welfare of the community. The research location is Manggarai Regency. 
GROSS UP BERMANFAAT DALAM TAX PLANNING ? Nandhia Yossy Nareswari; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.653 KB) | DOI: 10.26905/j.bijak.v1i1.2778

Abstract

Research on tax planning is mostly carried out until now because it is veryimportant for the company. Companies that have efforts to facilitate Income Tax Article 21 sometimes experience problems. The impact on the company is a fixed tax burden while the funds incurred increase. This study discusses tax planning that must be carried out by the company in an effort to facilitate Income Tax Article 21 so that corporate expenses for Income Tax Article 21 are recognized and employees get benefits namely take home pay not deducted Income Tax Article 21. The findings in this study are that the gross up method obtained Income Tax allowances which are equal to the 21 income tax payable, so the funds issued by the company to facilitate Income Tax Article 21 are recognized by the tax rules. Because the tax allowance is recognized as a burden,corporate income taxbecomes smaller and the employee take home pay does not decrease
Co-Authors Aloisius Hama Ananda Yosi Puguh R T Dewi Kusumowati Dian Arista Amalia Dwi Aprilia Emanuel Claritus Ike Dilasari Irma Oktavia Maria Kurniawati Jani Maxion Sumantak Melanium Gloria Nicolas Metana Hemas En Ardhabilly Miftahul Jannah Nandhia Yossy Nareswari Olivia Afrinadea Chanita Ovilya Rambu Ana Awa Risnaningsih Risnaningsih Sofiany Hillarry Wua Rumat Wuda, Natalia