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Januri
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Penerapan Tax Planning Atas PPh Badan Pada PT Perkebunan Nusantara III Januri Januri
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Analisis Penerapan Tax Planning Atas PPh Badan Pada PT Perkebunan Nusantara III
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Untuk mengetahui penerapan tax planning pada PTPN III Medan. Untukmengetahui mengapa terjadi perbedaan pencatatan pajak dengan undang-undangno. 38 tahun 2008 dimana perusahaan melakukan pengurangan biaya imbalankerja, sewa pembiayaan dan sumbangan
Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 23 Pada Perusahaan Daerah Pasar Kota Medan Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 23 Pada Perusahaan Daerah Pasar Kota Medan
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 23 Pada Perusahaan Daerah Pasar Kota Medan
The Analysis of the Bankruptey Potential Comparative by Altman Z-Score, Springate and Zmijewski Methods at Cement Companies Listed in Indonesia Stock Exchange Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA The Analysis of the Bankruptey Potential Comparative by Altman Z-Score, Springate and Zmijewski Meth
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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The Analysis of the Bankruptey Potential Comparative by Altman Z-Score, Springate and Zmijewski Methods at Cement Companies Listed in Indonesia Stock Exchange
PEER REVIEW - Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA PEER REVIEW - Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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PEER REVIEW - Analisis Akuntansi Pajak Penghasilan Pasal 21 Pada Yayasan Pendidikan Helvetia
Planing Analysis Of Receivables And Inventory Supplies In Improving Prfitability In PT. Socfin Indonesia Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Planing Analysis Of Receivables And Inventory Supplies In Improving Prfitability In PT. Socfin Indon
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Planing Analysis Of Receivables And Inventory Supplies In Improving Prfitability In PT. Socfin Indonesia
ANALYSIS OF CALCULATION AND ACCOUNTING OF INCOME TAX ACCOUNTING ARTICLE 21 FOR CIVILIANS EMPLOYEES'S STAFF IN THE REGIONAL OFFICE OF SIMALUNGUN DISTRICT Januri Januri, S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ANALYSIS OF CALCULATION AND ACCOUNTING OF INCOME TAX ACCOUNTING ARTICLE 21 FOR CIVILIANS EMPLOYEES'S
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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The purpose of this study is to know and analyze how the calculation of income tax article 21 on salaries of civil servants in The Land Office of Simalungun Regency for this and is in accordance with applicable tax laws.
Peran Pengendalian Internal Dalam Penerapan Good Corporate Governance Pada PT. Nindya Karya (PERSERO) Wilayah I Medan Januri Januri S.E., M.M., M.Si
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Peran Pengendalian Internal Dalam Penerapan Good Corporate Governance Pada PT. Nindya Karya (PERSERO
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Peran Pengendalian Internal Dalam Penerapan Good Corporate Governance Pada PT. Nindya Karya (PERSERO) Wilayah I Medan
Accrual earnings management: Evidence from IPOs firms in Indonesia Januri
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art10

Abstract

This study aims to analyze the influence of information asymmetry and managerial ownership toward earnings management with audit committee as moderating variable. This research used 119 companies which did Initial Public Offering (IPOs) during the period of 2014 to 2018. The data were analyzed using moderate regression analysis (MRA). This research used audit committee as moderating variable to analyze the influence of information asymmetry and managerial ownership toward earnings management. The results showed that the information asymmetry and managerial ownership had negative significant influence toward earnings management. The audit committee was unable to moderate the influence of information asymmetry and managerial ownership toward earnings management. Investors must prioritize vigilance in considering investment decisions, and more explore deeply into the company’s characteristics, especially since the company has just gone public.
PENGARUH PROFITABILITAS DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Dessy Ayu Wulandari; Januri Januri
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 1 (2020): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i1.4871

Abstract

Abstrak: Hasil pengujian secara statistik menemukan bahwa profitabilitas yang diproksikan dengan return on asset (ROA) tidak memiliki pengaruh terhadap struktur modal yang diukur dengan menggunakan debt to equitiy (DER) pada industri farmasi yang terdaftar di Bursa Efek Indonesia, demikian pula dengan pengujian terhadap upaya yang dilakukan untuk mengurangi pajak penghasilan dalam penelitian ini menggunakan non debt tax shied (NDTS) tidak berhasil mempengaruhi struktur modal. Secara simultan, ROA dan non debt tax shield berpengaruh signifikan terhadap struktur modal. Kemampuan ROA dan nondebt tax shield untuk menjelaskan DER adalah sebesar 13,7% dan 86,3% dipengaruhi faktor lain seperti pertumbuhan penjualan atau pertumbuhan aset, likuiditas, rasio aktivitas dan lain-lainAbstract: The test results statistically found that profitability proxied by return on assets (ROA) had no effect on the capital structure measured by using debt to equity (DER) in the pharmaceutical industry listed on the Indonesia Stock Exchange, as well as testing on the efforts made to reduce income tax in this study using non debt tax shied (NDTS) did not succeed in influencing capital structure. Simultaneously, ROA and non debt tax shield significantly influence capital structure. The ability of ROA and non-tax shield to explain DER is 13.7% and 86.3% influenced by other factors such as sales growth or asset growth, liquidity, activity ratios, etc.
Analysis of Final TaxAtion on Construction Services Companies Listed on the Indonesia Stock Exchange Year 2015-2019 januri januri
International Journal Reglement & Society (IJRS) Vol 1, No 2 (2020): September - December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v1i2.67

Abstract

This study aims to analyze about the imposition of final taxes on construction services companies. This research will discuss before and after the implementation of the Final Income Tax on construction services to find out the comparison of the two and to find out the resulting reform goals whether or not to create a balanced tax system. Data collection techniques in this research is quantitative. The analysis techniques used are descriptive, where the author describes in detail the existing data of each activity related to the Final Income Tax of construction services companies. Through the indicators described in the writing, the author will see the difference before it is applied and after the implementation of the Final Income Tax on construction services in each company. If the application of the Final Income Tax can reduce the burden of taxation on the company then the Final Income Tax on construction services has created a balanced taxation system, and vice versa.
Co-Authors Dessy Ayu Wulandari Hazmanan Khair Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Novien Rialdy R.S. Kartaatmaja Satria Tirtayasa Selly Andini