Jurnal Ekonomis

PERAN PERENCANAAN PAJAK DAN LABA SEBELUM PAJAK TERHADAP PEMBAYARAN PAJAK (STUDI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2021)

Rulyna Sabathini Tesalonica, Judith Tagal Gallena Sinaga — Sun, 30 Apr 2023 00:00:00 +0700

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.

Level of Motivation of Taxpayers to Comply with Tax Regulations Based on Education Level

Fedrick Eben Ezer Sinaga, Mila Susanti — Sun, 30 Apr 2023 00:00:00 +0700

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. 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.

PENGARUH DIVIDEN, PROFITABILITAS, DAN LIABILITAS TERHADAP HARGA SAHAM SEKTOR PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2020-2022

Lira Firman Sara, Mareta Dyah Lutifiana, Siti Amaroh — Tue, 01 Aug 2023 00:00:00 +0700

Every research must have a purpose behind which the research is carried out. And the background of this research is to be able to find out the truth regarding the effect of dividends, profitability and liabilities on the share prices of mining sector companies at ISSI in 2020-2022. In this study using purposive sampling as a technique for determining the sample. The total sample obtained was 36 samples consisting of 12 issuers in a 3 year period. This research method uses quantitative techniques to analyze the data, namely using the classic assumption test and hypothesis testing. In this study, the results obtained were that dividends and liabilities had no effect on stock prices. While profitability has an influence on stock prices. And simultaneously dividends, profitability, and liabilities have an influence on share prices in mining sector companies at ISSI 2020-2022.

KESADARAN SEBAGAI PEMICU KEPATUHAN ATAS PENGENAAN SANKSI PAJAK KENDARAAN BERMOTOR DI KECAMATAN PARONGPONG

Ian Dogles Tampubolon, Mila Susanti — Tue, 01 Aug 2023 00:00:00 +0700

The government's strategy in increasing revenue from motor vehicle tax through tax bleaching, name reversal exemption and tax payment discounts shows that motor vehicle tax revenue has still not reached the target. Therefore, this study aims to determine the compliance of motor vehicle taxpayers through tax sanctions triggered by taxpayer awareness. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village, Karya Wangi Village and Cihideung Village. Sampling through convenient sampling and found 65 respondents and processed with analysis of description, correlation, determination, and significance after normality tests. The results found that the relationship between low tax sanctions (r = 0.3411) with WPKB compliance, with a contribution of 11.6% and a partial significant effect (sig. 0.0054 < 0.05). The relationship between taxpayer awareness is very low (r = 0.1392) with mandatory PKB compliance, with a contribution of 1.9% and a partial insignificant effect (sig. 0.268 > 0.05). Simultaneously, it shows that significant tax sanctions (Sig. 0.0037 < 0.05) and taxpayer awareness are not significant (Sig. 0.1561 > 0.05) for WPKB compliance in Parongpong District. Thus, accepting Ho and rejecting Ha, it can be concluded that tax sanctions are not able to raise taxpayers' awareness to become compliant motor vehicle taxpayers.

TINGKAT KEPATUHAN PEMILIK USAHA KOS ATAS PEMAHAMAN PAJAK KOS DI KECAMATAN PARONGPONG

Jhonaen Sinaga, Marthinus Ismail — Tue, 01 Aug 2023 00:00:00 +0700

The need for temporary houses that are used as facilities for workers and students who live around industrial sites and universities is a profitable business opportunity for boarding business owners. Therefore, this study aims to determine the understanding of boarding business owners about the Tax Law, how to calculate and how to report compliance with paying cost tax. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village and Karya Wangi Village. Sampling through convenient sampling and found 28 respondents and processed with analysis of description, correlation, determination, and significance after a normality test. The results of the study found that the relationship between understanding the Tax Law was strong (r = 0.69) with WP compliance, with a contribution of 48% and a significant effect (sig. 0.00 < 0.05). The relationship between understanding how to calculate is strong (r = 0.74) with WP compliance, with a contribution of 55% and a significant effect (sig. 0.00 > 0.05). The relationship between understanding how to report is very strong (r = 0.88) with WP compliance, with a contribution of 77% and a significant effect (sig. 0.00 > 0.05). Thus, the level of understanding of taxpayers is a strong factor that causes compliance of taxpayers who own boarding businesses.

PENGARUH TINGKAT HUTANG DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA INDEKS INFOBANK15

Martcelina Utami Sinaga, Francis Hutabarat — Tue, 01 Aug 2023 00:00:00 +0700

This study aims to determine the effect of debt levels (DER) and profitability (ROA) on tax aggressiveness (ETR). The population in this study was obtained using the proposive sampling method for banks in the Infobank Index15 during the 2020-2021 period. There were 28 research samples because 1 bank found incomplete data processing. Statistical analysis using the SPSS application tool in carrying out correlation coefficient analysis, descriptive statistics, determination test, F test, t test, and linear regression analysis. The results showed that the debt level variable had a significant effect and profitability had no significant effect on tax evasion with a regression coefficient of 0.01 and 0.69 respectively and a significance level of 0.017 and 0.421 respectively at the 5% significance level.

PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

Shelly Julyen Sinurat, Dr. Lorina Sudjiman — Fri, 04 Aug 2023 00:00:00 +0700

This study hopes to learn more about how audit quality and audit committees affect earnings management at manufacturing companies. In the year of 2020 until 2022, the research analyzed sub sector ceramic, porcelain, and glass, the manufacturing businesses trading on the Indonesia Stock Exchange. With Quantitative methods were derived through analyses of seven different companies' yearly financial reports, yielding 21 separate data sets. Using descriptive statistics, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination are all handled inside the SPSS software. The research found no significant relationship between audit quality or the presence of an audit committee and earnings management.