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All Journal Jurnal EMT KITA Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Fitri Handayani
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Journal : Management Studies and Entrepreneurship Journal (MSEJ)

 1 
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara Periode 2019 -2022 Fitri Handayani; Juliandi Sahputra; Natassia Widjaja
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5021

Abstract

Funding for government administration can be carried out efficiently and effectively and to prevent overlap so that funding for government administration is regulated. The implementation of government authority which is the responsibility of the region is funded from the APBD, while the implementation of government authority which is the responsibility of the state is financed from the APBN. The failure to realize PAD in the North Sumatra regional government could be caused by several factors. In this research, researchers used regional taxes and regional levies to see how these two factors influence the achievement of Regional Original Income (PAD). The population used in this research is the entire original regional income of North Sumatra province during the 2019 – 2022 period of 33 provinces. The number of samples in this research was 33 conditions which were multiplied by 4 years of observation to obtain 132 research samples. The research results show that regional taxes have a significant influence on the Regional Original Income (PAD) of North Sumatra province in 2019-2022. Regional levies have an influence but are not significant on the Regional Original Income (PAD) of North Sumatra province in 2019-2022. Regional taxes and regional levies together influence the PAD of North Sumatra province in 2019-2022.
Pengaruh Profitabilitas, Intensitas Aset Tetap, Ukuran Perusahaan Dan Leverage Terhadap Agresivitas Pajak Di Perusahaan Sektor Perdagangan Besar Yang Terdapat Di Bursa Efek Indonesia Tahun 2017-2022 Latersia Br Gurusinga; Fitri Handayani; Talita Talita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5275

Abstract

In Indonesia, taxes are the main source of revenue to meet the state's needs to finance state household expenditures for the benefit of the general public. Tax revenues from individual taxpayers are a burden that must be paid for taxpayers. Taxes reduce the total income or net profit received by the taxpayer. The aim of this research is to determine the partial and simultaneous impact of profitability, fixed asset intensity, company size and leverage on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population used in the research was 49 companies in the Large Trade Sector on the Indonesia Stock Exchange for the 2017-2022 period. The technique used in this research is a purposive sampling technique. It can be seen that the total number of companies that can be used as samples in this research is 21 companies and the research period is 6 years. So the total number of observation data is 126 data. The research results show that profitability, fixed asset intensity, company size and leverage have a partial or simultaneous effect on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period.
Co-Authors Candy Lie Christy Hendy Hendy Juliandi Sahputra Latersia Br Gurusinga Natassia Widjaja Susanti Sutanto, Hermawan Talita Talita Yusnaini Yusnaini