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All Journal Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Akuntansi
Afni Eliana Saragih
Universitas Katolik Santo Thomas
Computer Science & IT Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

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ANALISIS PROSEDUR RESTITUSI KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA PEMATANG SIANTAR Felik Jianli Princen Lingga; Afni Eliana Saragih
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.893 KB) | DOI: 10.54367/jimat.v1i2.2259

Abstract

This study aims to determine how the implementation of restitution procedures at KPP Pratama Pematang Siantar. The population of this research is the entire procedure of VAT refunds for corporate taxpayers at KPP Pratama Pematang Siantar. The sample of this research is the procedure of VAT refunds for 2017-2021 corporate taxpayers recorded at the KPP Pratama Pematang Siantar. The analytical method used is descriptive analysis by collecting restitution procedures. Based on the results of the study, it shows that the application of the restitution procedure at the Pematang Siantar KPP Pratama has not been realized properly, there are still many taxpayers who do not complete the documents requested by the Pematang Siantar KPP Pratama and the application of the restitution procedure that occurs at the Pematang Siantar KPP Pratama is not in accordance with the restitution procedure in accordance with the provisions Applicable laws and SOP. Keywords: Value Added Tax, Tax Overpayment, Restitution, Restitution Procedure
PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK,TINGKAT PENGHASILAN, DAN SAKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB KENDARAN BERMOTOR PADA KANTOR SAMSAT SIDIKALANG Thamrin Marpaung; Afni Eliana Saragih; Herikson Tampubolon
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.226 KB)

Abstract

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, level of income and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Sidikalang Samsat. The number of samples in this study were 100 respondents with the sampling method using the method of collecting research data from the available set of respondents (convenience sampling). Data analysis techniques used in this research were descriptive statistics, data quality testing, multiple linear regression, classical assumption testing and hypothesis testing. Partial test results (t test) show that tax knowledge has a significant value of 0.029, taxpayer awareness has a significant value of 0.42, income level is 0.007, and tax sanctions are 0.000, which means it has a significant value <0.05. Based on the results of the analysis, it can be seen that tax knowledge, taxpayer awareness, income levels and tax sanctions have a significant effect on motor vehicle taxpayer compliance in the city of Sidikalang.Keywords : Tax Knowledge, Taxpayer Awareness, Income Level, Tax Sanctions
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN DAERAH KABUPATEN BATU BARA TAHUN 2018-2021 Masnida Elawati Rumapea; Yan Christin Sembiring; Afni Eliana Saragih
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.892 KB)

Abstract

This study aims to find out how big the contribution of local taxes is to the local revenue of Batu Bara Regency. The population of this study is the realization of local taxes and the realization of local revenue at the Regional Revenue Agency of the Batu Bara Regency. The sample for this research is Regional Tax data and Regional Original Revenue data for 2018-2021 at the Regional Revenue Agency of Batu Bara Regency. The analytical method used is descriptive analysis with the contribution rate formula. Based on the results of the research, it shows that the average contribution realization for 2018-2021 is Hotel Tax, Entertainment Tax, Street Lighting Tax, Parking Tax, Swallow's Nest Tax, Non-Metal Mineral Tax and Acquisition Tax is better than the average realized contribution in 2014-2017 while the Restaurant Tax, Advertising Tax, Land Water Tax and Land and Building Tax are not better. For the average budget and realized contributions for 2018-2021 Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, Groundwater Tax and Non-Metal and Rock Mineral Tax and Acquisition Tax fulfill the budget while Hotel Tax, Restaurant Tax, Sarang Tax Swallow, Land and Building Tax do not meet the budget and of the eleven Regional Taxes that are classified as "good enough" is the Street Lighting Tax with an average realized contribution for 2018-2021 of 39.48%. Kata Kunci: Regional Tax, Regional Original Revenue, Contribution
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Dan Komite Audit Terhadap Nilai Perusahaan Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Afni Eliana Saragih; Herikson Tampubolon
Jurnal Minfo Polgan Vol. 12 No. 1 (2023): Artikel Penelitian Juni 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i1.12584

Abstract

Nilai perusahan merupakan harga yang bersedia dibayar oleh calon pembeli atau investor apabila perusahaan dijual. Semakin tinggi nilai perusahaan, semakin besar kemakmuran yang akan diterima oleh pemilik perusahaan. Nilai sebuah perusahaan itu sendiri merupakan acuan bagi para investor dalam melakukan investasi pada perusahaan karena penting bagi investor untuk melihat seberapa besar nilai perusahaan, yang nanti akan menjadi bahan pertimbangan bagi investor dalam pengambilan keputusan untuk melakukan investasi. Nilai perusahaan dapat dipengaruhi oleh karakteristik perusahaan maupun tata kelola perusahaan. Variabel yang diteliti dalam penelitian ini adalah nilai perusahaan sebagai variabel dependen, dan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit sebagai variabel independen. Data yang digunakan adalah data sekunder yang diperoleh dari laman Bursa Efek Indonesia (BEI). Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di BEI. Metode penelitian yang digunakan adalah Analisis Regeresi Linier Berganda. Hasil penelitian menemukan kepemilikan manajerial, kepemilikan institusional, dan komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan. Komite audit memiliki pengaruh positif dan signifikan terhadap nilai perusahaan.
Co-Authors Felik Jianli Princen Lingga Herikson Tampubolon Masnida Elawati Rumapea Thamrin Marpaung Yan Christin Br. Sembiring