Jurnal Ekonomis 2023-05-02T15:49:44+07:00 Paul E. Sudjiman Open Journal Systems <p>Jurnal Ekonomi merupakan jurnal ilmiah yang memuat artikel-artikel hasil penelitian dan/atau gagasan ilmiah di bidang ekonomi dan bisnis. Jurnal Ekonomi menerbitkan artikel yang berasal dari kontribusi dosen, mahasiswa, dan para peneliti sejak tahun 2007. Penerbitan jurnal ini dikelola oleh Fakultas Ekonomi Universitas Advent Indonesia yang diterbitkan dua kali dalam satu tahun, yaitu Maret-September dan April-Oktober.</p> PERAN PERENCANAAN PAJAK DAN LABA SEBELUM PAJAK TERHADAP PEMBAYARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2021) 2023-04-24T12:23:12+07:00 Rulyna Sabathini Tesalonica Judith Tagal Gallena Sinaga <p><em>This study was conducted to confirm the role of tax planning and profit before tax for banking company tax payments during the two years of research, to forty-two companies with a total of eight-four which used purposive sampling in their collection method. Researchers used descriptive anaylysis method with multiple linear regression. The results show tax planning has an effect on tax payments, profit before tax has a positive effect on tax payments; simultaneously tax planning and profit before tax effect on tax payments.</em></p> 2023-04-30T00:00:00+07:00 Copyright (c) 2023 Jurnal Ekonomis Level of Motivation of Taxpayers to Comply with Tax Regulations Based on Education Level 2023-05-02T08:56:16+07:00 Fedrick Eben Ezer Sinaga Mila Susanti <p><em>To achieve the target set in tax revenue, one of the factors comes from taxpayer compliance. This must be supported by the motivation that arises from within and outside the taxpayer. Therefore, this study aims to determine the level of taxpayer compliance from the point of view of taxpayer motivation based on education level. The population in this study were individual taxpayers in Parongpong District. Sampling was done by convenience sampling and found as many as 100 respondents. The research analysis used is descriptive analysis, correlation, determination, significance and regression.</em> <em>This analysis is carried out after going through validity, reliability and normality tests. The results showed that at the junior high school, high school, and Strata 2 education levels, it was proven that taxpayer motivation was not able to make taxpayers obedient. However, it can be seen that the graduate level shows the results that motivation is able to become a variable that makes significant changes to taxpayer compliance.</em></p> 2023-04-30T00:00:00+07:00 Copyright (c) 2023 Jurnal Ekonomis