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PENGARUH PEMAHAMAN AKUNTANSI, PEMAHAMAN KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN Yunita Eriyanti Pakpahan; Hardi -; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax.

ANALISIS PENGARUH KUALITAS PELAYANAN, EFEKTIVITAS PENGAWASAN, PEMAHAMAN KETENTUAN PERPAJAKAN, KONSULTASI, SOSIALISASI DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN PROFESIONALISME ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERATING YUNITA ERIYANTI PAKPAHAN
JURNAL ILMIAH MAKSITEK Vol 3 No 2 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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The objective of the research was to find out, analyze, and prove empirically service quality, taxation socialization, sanction, and taxpayers environment on corporate taxpayers compliance and account representative professionalism as moderating variable in KPP (Tax office) Madya Sumut 1. The population was 927 corporate taxpayers registered in the KPP Madya Medan. The samples were taken by using cluster random sampling technique. The data were gathered by distributing questionnaires, and only 91 respondents who returned them and analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that, service quality, taxation socialization, sanction, and taxpayers environment partially and simultaneously had the influence on corporate taxpayers’ compliance at KPP Madya Sumut 1. Account representative professionalism as moderating variable could strengthen the correlation of service quality, taxation socialization, sanction, and taxpayers environment with corporate taxpayers compliance at KPP Madya Sumut 1.

Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Usaha UMKM Yunita Eriyanti Pakpahan
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.7436

The small and medium business sector (SMEs) is one of the axis of the rise of the national economy that has problems in applying accounting in accordance with SAK ETAP. The role of SAK ETAP in providing information about the effectiveness and efficiency of a business's economic activities. The purpose of this study is to analyze the effect of the quality of financial statements on MSMEs business performance. Data from this study were obtained from a questionnaire with respondents of MSMEs entrepreneurs in the city of Medan. The number of respondents is 100 who are MSME entrepreneurs. The data obtained was then analyzed using SPSS. The results of this study indicate that the quality of financial statements has a significant effect on SMEs business performance.Keyword: Financial Statement’s Quality; Performance; MSMEs

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Umkm dengan Tax Amnesty sebagai Pemoderasi Yunita Eriyanti Pakpahan; Eni Duwita Sigalingging
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 3, No 2 (2020): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v3i2.10512

The role of SMEs as an economic driver of 60% for the country of Indonesia today. Therefore the government has provided tax breaks to help SMEs continue to grow. But there are still many SMEs that have not complied to fulfill their obligations. The tax relief in the form of a reduction in tax rates and the tax amnesty program is expected to be able to encourage taxpayer compliance aim of the research was to find out, analyze, and prove empirically service quality, understanding of taxation regulation, taxation socialization, and sanction on small and medium-sized enterprises (SMEs) taxpayer compliance and tax amnesty as moderating in KPP Medan Polonia using Structural Equation Modeling (SEM) with Partial Least Square (PLS) analysis. The population of this research is small and medium-sized enterprises taxpayer and participated in the tax amnesty program at KPP Polonia Medan (tax office) totaling 5.718. The sampling technique chosen was accidental sampling with solving formula obtained 98 samples. Results of path coefficient analysis showed that service quality, understanding of taxation regulation and taxation socialization influences SMEs taxpayers’ compliance and sanction doesn’t influence on SMEs taxpayers’ compliance. Tax amnesty as a moderating variable has an influence on understanding of taxation regulation and taxation socialization with taxpayer compliance but can’t moderate the effect of service quality and sanction with SMEs taxpayers’ compliance

Analisis Pengaruh Kesadaraan Wajib Pajak, Pelayanan Publik, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada UPT Samsat Kabanjahe Dengan Pengetahuan Pajak Sebagai Variabel Moderating Eni Duwita Sigalingging; Yunita Eriyanti Pakpahan; Theresia Natalia Sinaga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.46125

Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran wajib pajak, pelayanan publik, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor pada kantor UPT. SAMSAT Kabupaten Karo, Untuk mengetahui apakah pengetahuan pajak dapat memoderasi hubungan kesadaran wajib pajak, pelayanan publik, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor pada pada kantor UPT. SAMSAT Kabupaten Karo. Penelitian ini termasuk jenis penelitian kausalitas yaitu untuk menguji hubungan kausal antara kesadaran wajib pajak, pelayanan publik dan sanksi pajak, yang dimoderasi oleh pengetahuan pajak. Jenis data penelitian ini yaitu data primer karena melakukan dengan cara studi lapangan dengan penyebaran kuesioner. Adapun teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan SPSS Versi 22. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, pelayanan publik, dan sanksi perpajakan positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor pada kantor UPT. SAMSAT Kabupaten Karo. Pengetahuan pajak dapat memoderasi hubungan kesadaran wajib pajak, pelayanan publik, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor pada pada kantor UPT. SAMSAT Kabupaten Karo.

ANALISIS KUALITAS LAPORAN KEUANGAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DENGAN KOMPETENSI SEBAGAI PEMODERASI Yunita Eriyanti Pakpahan
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 4, No 6 (2020): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v4i6.9125

Kemudahan usaha mikro kecil menengah (UMKM) dalam mendapatkan modal pinjaman harus disertai dengan laporan keuangan yang memadai. Oleh karenanya pentingnya kualitas laporan keuangan dan penggunaan informasi akuntansi dalam pengambilan keputusan terkhusus dalam penambahan modal. Tujuan penelitian ini untuk menganalisis pengaruh kualitas laporan keuangan dan penggunaan informasi akuntansi terhadap kinerja UMKM dan untuk membuktikan apakah kompetensi mampu memoderasi pengaruh antar variabel tersebut. Sampel dalam penelitian ini adalah UMKM Kelurahan Tanjung Sari kota Medan yang terdaftar di Dinas UMKM Kota Medan sebanyak 83 responden. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh kualitas laporan keuangan terhadap penggunaan informasi akuntansi sebesar 46.6%.Kompetensi tidak dapat memoderasi hubungan antara variabel independen dan dependen.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DENGAN TAX AMNESTY SEBAGAI PEMODERASI Yunita Eriyanti Pakpahan; Eni Duwita Sigalingging
JURNAL REGIONOMIC Vol 2, No 2 (2020): VOL 2 NO 2
Publisher : JURNAL REGIONOMIC

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The role of SMEs as an economic driver of 60% for the country of Indonesia today. Therefore the government has provided tax breaks to help SMEs continue to grow. But there are still many SMEs that have not complied to fulfill their obligations. The tax relief in the form of a reduction in tax rates and the tax amnesty program is expected to be able to encourage taxpayer compliance aim of the research was to find out, analyze, and prove empirically service quality, understanding of taxation regulation, taxation socialization, and sanction on small and medium-sized enterprises (SMEs) taxpayer compliance and tax amnesty as moderating in KPP Medan Polonia using Structural Equation Modeling (SEM) with Partial Least Square (PLS) analysis. The population of this research is small and medium-sized enterprises taxpayer and participated in the tax amnesty program at KPP Polonia Medan (tax office) totaling 5.718. The sampling technique chosen was accidental sampling with solving formula obtained 98 samples. Results of path coefficient analysis showed that service quality, understanding of taxation regulation and taxation socialization influences SMEs taxpayers’ compliance and sanction doesn’t influence on SMEs taxpayers’ compliance. Tax amnesty as a moderating variable has an influence on understanding of taxation regulation and taxation socialization with taxpayer compliance but can’t moderate the effect of service quality and sanction with SMEs taxpayers’ compliance.

KEPATUHAN WAJIB PAJAK UMKM KABUPATEN KARO DITINJAU DARI PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN, INSENTIF PAJAK DAN PENGETAHUAN PERPAJAKAN Yunita Eriyanti Pakpahan; Ewin Ginting
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.577

The purpose of this research is to test and analyze the compliance of MSME taxpayers in Karo Regency. The total population in this study was 10,440 MSMEs recorded at the Karo Regency Cooperative, Employment and MSME Service from the agriculture, industry, services and tourism sectors. A sample of 100 SMEs was determined using the Slovin sample size formula. The sampling technique used was simple and purposive random sampling technique. Data were analyzed using descriptive statistics. The conclusion obtained from this study is that the variables of understanding the preparation of financial statements and tax incentives have an effect on MSME taxpayer compliance. However, tax knowledge does not affect the compliance of MSME taxpayers in Karo Regency.

Pengaruh Pengungkapan Corporate Social Responsibilty (CSR) terhadap Corporate Value Yunita Eriyanti Pakpahan; Yanita Manda Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.434

The highest scoring instrument in CSR assessment is the Sri Kehati index if compared to LQ45 and IHSG. With the application of CSR in the company will increase the value of the company so that investors can consider in investing their capital..This study aims to analyze the effect of corporate social responsibility on corporate value in companies indexed by Sri Kehati. The study was conducted on companies listed on the Sri Kehati index listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sample size was 10 (ten) companies with secondary data on annual financial reports from the Indonesia Stock Exchange or the company's website. Data analysis was carried out using simple linear regression statistical methods and hypothesis testing with t-test. The results of the study show that the disclosure of CSR values has an effect on firm value.

Intensi kewirausahaan mahasiswa: theory of planned behaviour approach Yunita Eriyanti Pakpahan; Chrisnova Hasugian; Supri Supri
AKUNTABEL Vol 19, No 3 (2022): September
Publisher : Faculty of Economics and Business Mulawarman University

Pandemi COVID-19 membawa tantangan dan ancaman baru bagi lulusan baru, yaitu berkurangnya lapangan kerja yang tersedia bagi lulusan baru. Oleh karena itu, solusi yang diharapkan dapat mengatasi permasalahan tersebut adalah mahasiswa harus berani berwirausaha dengan memanfaatkan teknologi saat ini. Tujuan penelitian ini adalah untuk menganalisis dan menguji pengaruh pendidikan kewirausahaan, inovasi, dan dukungan hubungan terhadap niat berwirausaha. Ini adalah penelitian asosiatif-kausal. Populasi dalam penelitian ini adalah mahasiswa Universitas Quality Berastagi dan Universitas Quality Medan, program studi akuntansi dan manajemen berjumlah 178 mahasiswa. Pengumpulan data dilakukan dengan menggunakan kuesioner. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah seluruh populasi yang menjadi sampel penelitian. Hipotesis diuji dengan menggunakan analisis regresi linier. Hasil penelitian menunjukkan bahwa secara simultan dan parsial pendidikan kewirausahaan, inovasi, dan dukungan relasi berpengaruh terhadap niat berwirausaha.

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