Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Manajemen Kesatuan
Masyitah, Emi
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Effect of Activities on the Value of Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange Inrawan, Ady; Eka Putri, Debi; Syahputri, Anggraini; Masyitah, Emi; Lieyadi, Gilbert
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to evaluate two main aspects: first, to provide an overview of activities and company values among Chemical Sub-Sector companies listed on the Indonesia Stock Exchange, and second, to investigate how these activities impact the companies' values. The research design is based on library research, focusing on all Chemical Sub-Sector companies listed as of December 31, 2022. The study employs purposive sampling and combines both qualitative and quantitative descriptive analysis methods. Analytical techniques used include classical assumption tests, simple regression analysis, correlation coefficients, and hypothesis testing. The findings reveal several key points: Firstly, the average level of activity among these companies has shown a tendency to decrease, while their values have generally increased. Secondly, the simple regression analysis indicates that activity does not significantly affect company value, with a negative relationship observed. Thirdly, both the correlation coefficient and determination analysis suggest a very weak relationship between activity levels and company value. Finally, the t-test results confirm that activity has a negative and statistically insignificant impact on company value. Keywords: Activity, Company Value.
Assessing Factors Impacting Taxpayer Compliance in Medan City: Awareness, Sanctions, and E-Samsat Implementation Leni, Tiara; Masyitah, Emi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Compliance with motor vehicle taxpayers has decreased during the Covid-19 period and has increased again at the beginning of 2022. Awareness of motor vehicle taxpayers is still low, which can be seen from the number of motor vehicles which is not balanced with the number of people paying taxes each year. The tax sanction enforcements that have been implemented by the Medan city government are still not very effective, where there are still several people who violate tax sanction enforcements. The implementation of E-Samsat is optimal, it’s just that there needs to be an even dissemination of information about E-Samsat considering that there are still people who don’t know what E-Samsat is. This research aims to determine and analyze the influence of taxpayer awareness, tax sanction enforcements and the implementation of E-Samsat on motor vehicle taxpayer compliance in Medan City Samsat. This research uses primary data where the data collection technique in this research was carried out using a questionnaire distributed to respondents with a population of 232,529 taxpayers with a sample size of 100 respondents. From the results of the analysis obtained from this research, it is known that the results of the t test on taxpayer awareness, tax sanction enforcements and the application of E-Samsat have a partially positive and significant effect on taxpayer compliance with a calculated t value > t table, and for the F test it can be seen from the value the. F count > F table and the significance value is 0.000 < α= 0.05, which means that the variables of taxpayer awareness, tax sanction enforcements and implementation of E-Samsat simultaneously have a positive and significant effect on taxpayer compliance.
Evaluating the Accounting Treatment of Value-Added Tax (VAT) at PT. Aneka Ragam Eng Abdullah, Mhd; Masyitah, Emi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2186

Abstract

Tax compliance is the fulfillment of tax obligations carried out by taxpayers to fulfill their responsibilities to achieve state development goals. PT. Aneka Ragam Eng is a manufacturing company operating in the field of Engineering, Construction & Manufacturing which is located at Jl. Palembang No. 35, Ex. Downstream Clever. The purpose of this research is to find out the causes of problems in evaluating the accounting treatment of Value Added Tax (VAT), to find out the obstacles faced, and the efforts made by PT. Aneka Ragam Eng on the evaluation of the accounting treatment of VAT. This research approach uses a descriptive approach and uses qualitative methods. Data management resulting from this research uses the Nvivo application. The accounting treatment for VAT in the company is in accordance with the Tax Harmonization Law No. 7 of 2021. After carrying out calculations, it is known that in the 2022 period the company experienced an underpayment of SPT because the output VAT was greater than the input VAT, this was caused by customer delays in paying bills. Apart from that, purchasing small amounts of materials or raw materials is also an obstacle faced by companies. The efforts made by the company to minimize the problems that occur are by ensuring customers pay their bills and following up on customer bills.
Co-Authors Abdullah, Mhd Debi Eka Putri Inrawan, Ady Leni, Tiara Lieyadi, Gilbert Syahputri, Anggraini