Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp1-13
Afri S. Sentosa, Melanthon Rumapea
This study aims to determine the effect of free cash flow, management ownership, and institusional ownership to the debt policy with the investment opportunity set as a moderating variable of manufacturing companies listed on the Indonesia Stock Exchange on period 2017 to 2019. Variables used in this research is free cash flow, management ownership, and institusional ownership as an independent variable, debt policy as the dependent variable and the investment opportunity set as a moderating variable. This study was performed on companies listed on the Indonesia Stock Exchange. This research was conducted at 24 companies that meet the criteria of a sampling of 171 companies listed in the Indonesia Stock Exchange. The research data are secondary data from the annual financial statements published 24 companies in Indonesian Stock Exchange.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR","authors":"Afri S. Sentosa, Melanthon Rumapea","doi":"10.46880/jsika.vol6no1.pp1-13","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp1-13","url":null,"abstract":"This study aims to determine the effect of free cash flow, management ownership, and institusional ownership to the debt policy with the investment opportunity set as a moderating variable of manufacturing companies listed on the Indonesia Stock Exchange on period 2017 to 2019. Variables used in this research is free cash flow, management ownership, and institusional ownership as an independent variable, debt policy as the dependent variable and the investment opportunity set as a moderating variable. This study was performed on companies listed on the Indonesia Stock Exchange. This research was conducted at 24 companies that meet the criteria of a sampling of 171 companies listed in the Indonesia Stock Exchange. The research data are secondary data from the annual financial statements published 24 companies in Indonesian Stock Exchange.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134498421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp49-63
M. C. Ginting, D. M. Elisabeth, Jou Immanuel Sianturi
The purpose of this study is to assess partially and quantitatively the effect of company size, KAP size, company risk and profitability on the audit fees of banking companies listed on the Indonesia Stock Exchange (IDX). It's about testing and analyzing at the same time. This type of research is causal research using a sample of 17 banking companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample survey was conducted using the target sampling method. The data used is secondary data obtained from the website www.idx.co.id. The first data analysis process is the traditional assumption test, then the hypothesis is tested. The statistical method used is multiple linear regression analysis. Meanwhile, the results of this study indicate that company size, accounting firm size (KAP), company risk and profitability together have a significant influence on registered bank audit fees. Indonesia Stock Exchange 2017. 2020. In part, company size has a large positive impact on audit fees, Public Accounting Firm (KAP) size has a large positive impact on audit fees, and company risk has a large positive impact on audit fees. has a positive but negligible impact on profitability and profitability has a positive impact. This will affect the exam fee.
{"title":"PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"M. C. Ginting, D. M. Elisabeth, Jou Immanuel Sianturi","doi":"10.46880/jsika.vol6no1.pp49-63","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp49-63","url":null,"abstract":"The purpose of this study is to assess partially and quantitatively the effect of company size, KAP size, company risk and profitability on the audit fees of banking companies listed on the Indonesia Stock Exchange (IDX). It's about testing and analyzing at the same time. This type of research is causal research using a sample of 17 banking companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample survey was conducted using the target sampling method. The data used is secondary data obtained from the website www.idx.co.id. The first data analysis process is the traditional assumption test, then the hypothesis is tested. The statistical method used is multiple linear regression analysis. Meanwhile, the results of this study indicate that company size, accounting firm size (KAP), company risk and profitability together have a significant influence on registered bank audit fees. Indonesia Stock Exchange 2017. 2020. In part, company size has a large positive impact on audit fees, Public Accounting Firm (KAP) size has a large positive impact on audit fees, and company risk has a large positive impact on audit fees. has a positive but negligible impact on profitability and profitability has a positive impact. This will affect the exam fee.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122147481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp42-48
Melisa Lora Purba, Y. Sembiring
Penelitian ini bertujuan untuk mengetahui bagaimanakah sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh CV. Cityland Internusa. Metode yang digunakan adalah metode kualitatif, sumber data dalam penelitian ini adalah data sekunder dan data langsung, teknik pengumpulan data yang digunakan adalah studi kepustakaan, observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian dapat disimpulkan bahwa CV. Cityland Internusa menerapkan sistem informasi akuntansi persediaan yang menunjukkan bahwa tugas-tugas atau fungsi yang telah dilakukan serta sistem pencatatan dan pelaporan mengenai aktifitas pengelolaan persediaan belum efektif. Penerapan sistem informasi akuntansi persediaan bahan baku baik pencatatan dan pelaporan CV. Cityland Internusa masih kurang baik, karena pencatatan dan pelaporan persediaan masih dilakukan secara manual di dalam setiap transaksi persediaan bahan baku.
{"title":"PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PELAPORAN INFORMASI AKUNTANSI PADA CV. CITYLAND INTERNUSA","authors":"Melisa Lora Purba, Y. Sembiring","doi":"10.46880/jsika.vol6no1.pp42-48","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp42-48","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimanakah sistem informasi akuntansi persediaan bahan baku yang diterapkan oleh CV. Cityland Internusa. Metode yang digunakan adalah metode kualitatif, sumber data dalam penelitian ini adalah data sekunder dan data langsung, teknik pengumpulan data yang digunakan adalah studi kepustakaan, observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kualitatif. Berdasarkan hasil penelitian dapat disimpulkan bahwa CV. Cityland Internusa menerapkan sistem informasi akuntansi persediaan yang menunjukkan bahwa tugas-tugas atau fungsi yang telah dilakukan serta sistem pencatatan dan pelaporan mengenai aktifitas pengelolaan persediaan belum efektif. Penerapan sistem informasi akuntansi persediaan bahan baku baik pencatatan dan pelaporan CV. Cityland Internusa masih kurang baik, karena pencatatan dan pelaporan persediaan masih dilakukan secara manual di dalam setiap transaksi persediaan bahan baku.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"7 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132880873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp64-73
Mulatua P. Silalahi, Gracesiela Y. Simanjuntak, R. Y. Panjaitan, D. R. Situmorang
The purpose of this study was to examine the effect of the use of information technology, user experience and intensity of use on the quality of accounting information at PT. Nusantara Plantation II. The basic population of this research is the financial, administrative and human resource management staff of PT. Nusantara Plantation II. This study uses a saturated sampling technique to obtain the sample, so that all employees are used as samples. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results showed that simultaneously the variable use of information technology, user expertise and intensity of use and user expertise have a significant effect on the quality of accounting information, while the use of information technology and user expertise partially has a significant positive effect on the quality of accounting information, while the intensity of use has no significant effect on the quality of accounting information PT Perkebunan Nusantara II.
{"title":"DETERMINAN KUALITAS INFORMASI AKUNTANSI PADA PT. PERKEBUNAN NUSANTARA II","authors":"Mulatua P. Silalahi, Gracesiela Y. Simanjuntak, R. Y. Panjaitan, D. R. Situmorang","doi":"10.46880/jsika.vol6no1.pp64-73","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp64-73","url":null,"abstract":"The purpose of this study was to examine the effect of the use of information technology, user experience and intensity of use on the quality of accounting information at PT. Nusantara Plantation II. The basic population of this research is the financial, administrative and human resource management staff of PT. Nusantara Plantation II. This study uses a saturated sampling technique to obtain the sample, so that all employees are used as samples. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. The results showed that simultaneously the variable use of information technology, user expertise and intensity of use and user expertise have a significant effect on the quality of accounting information, while the use of information technology and user expertise partially has a significant positive effect on the quality of accounting information, while the intensity of use has no significant effect on the quality of accounting information PT Perkebunan Nusantara II.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"242 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121333188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp13-29
D. M. Elisabeth, F. Sagala, Greace Weros Putri Binventy
Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.
Covid-19的到来对生活的各个方面带来了相对显著的变化，包括食品和工业部门。这影响了食品和企业的财务表现。财务表现是基于对企业财务状况状况的分析，这些财务比率包括利润率、流动性比率、杠杆率和活动比率。本研究旨在测试和分析在印尼证券交易所上市的Covid-19食品和企业流行期间的财务表现。本研究采用采样技术取样17个样本。通过www.idx.co.id、www.idnfinancials.com和该研究的官方网站，在印尼证券交易所注册的食品和beverages财务报表的研究数据。使用的数据分析方法是Wilcoxon Signed Rank测试。研究表明，在印尼证券交易所上市的食品和食品监督公司，利润率、流动性比率与Covid-19流行前后的活动比率存在差异。此外，在印尼证券交易所注册的食品和食品公司的Covid-19流行期间和coverages的杠杆比率没有差异。
{"title":"ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"D. M. Elisabeth, F. Sagala, Greace Weros Putri Binventy","doi":"10.46880/jsika.vol6no1.pp13-29","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp13-29","url":null,"abstract":"Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132134298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-31DOI: 10.46880/jsika.vol6no1.pp30-41
Gracia E. Simanjuntak, Dimita Hemalli Premasari Purba
The aim of this research was examine and analyze the effect ofownership structure, capital structureand company size on the corporate financial performance.The corporate financial performance in this study is measured using Return on Asset (ROA) the ownership structureas measured by managerial ownership, capital structureas measured by the Debt Equity Ratio (DER) and company sizeas measured by the total assets. The sample used was 20 companies from a population of 54 property, real estate and building construction companies that listed in Indonesia Stock Exchange 2015-2019 and obtained a total of 100 observations for the period 2015-2019. The sample is determined using the purposive sampling method. This study uses multiple regression analysis and is processed using SPSS. The results from this research showed that ownership structure partially has negative insignificant effect on corporate financial performance, the capital structure partially has anegative significant effecton corporate financial performance,company sizepartially has positive insignificaneffect on corporate financial performance. Ownership structure, capital strucuture and company size simultaneously has effect on corporate financial performance
{"title":"FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION","authors":"Gracia E. Simanjuntak, Dimita Hemalli Premasari Purba","doi":"10.46880/jsika.vol6no1.pp30-41","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp30-41","url":null,"abstract":"The aim of this research was examine and analyze the effect ofownership structure, capital structureand company size on the corporate financial performance.The corporate financial performance in this study is measured using Return on Asset (ROA) the ownership structureas measured by managerial ownership, capital structureas measured by the Debt Equity Ratio (DER) and company sizeas measured by the total assets. The sample used was 20 companies from a population of 54 property, real estate and building construction companies that listed in Indonesia Stock Exchange 2015-2019 and obtained a total of 100 observations for the period 2015-2019. The sample is determined using the purposive sampling method. This study uses multiple regression analysis and is processed using SPSS. The results from this research showed that ownership structure partially has negative insignificant effect on corporate financial performance, the capital structure partially has anegative significant effecton corporate financial performance,company sizepartially has positive insignificaneffect on corporate financial performance. Ownership structure, capital strucuture and company size simultaneously has effect on corporate financial performance","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133270367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.46880/jsika.vol5no2.pp136-144
Melanthon Rumapea, D. M. Elisabeth, Dian Monica
This study aims to determine the Effect of Managerial Ownership, Characteristics of the Audit Committee, Company Size, and Leverage on Financial Reporting Fraud in non-financial companies on the Indonesia Stock Exchange. The sample selection used purposive sampling with a sample size of 42 from 67 non-financial companies on the Indonesia Stock Exchange. The independent variables studied were Managerial Ownership, Characteristics of the Audit Committee, Company Size, and Leverage while the dependent was Financial Reporting Fraud. The results of this study indicate that Managerial Ownership, Characteristics of the Audit Committee (Independence of the audit committee), and Company Size has no significant effect on Fraudulent Financial Reporting. Characteristics of the Audit Committee (audit committee's financial expertise), Leverage has a significant effect on Financial Reporting Fraud.
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA","authors":"Melanthon Rumapea, D. M. Elisabeth, Dian Monica","doi":"10.46880/jsika.vol5no2.pp136-144","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp136-144","url":null,"abstract":"This study aims to determine the Effect of Managerial Ownership, Characteristics of the Audit Committee, Company Size, and Leverage on Financial Reporting Fraud in non-financial companies on the Indonesia Stock Exchange. The sample selection used purposive sampling with a sample size of 42 from 67 non-financial companies on the Indonesia Stock Exchange. The independent variables studied were Managerial Ownership, Characteristics of the Audit Committee, Company Size, and Leverage while the dependent was Financial Reporting Fraud. The results of this study indicate that Managerial Ownership, Characteristics of the Audit Committee (Independence of the audit committee), and Company Size has no significant effect on Fraudulent Financial Reporting. Characteristics of the Audit Committee (audit committee's financial expertise), Leverage has a significant effect on Financial Reporting Fraud.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"299 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116323826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.46880/jsika.vol5no2.pp164-176
Vena Miranda Gultom, M. Arief, A. Sani
The examination intends to decide the impact of the utilization of e-filing, understanding of taxation, and socialization of taxation on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Belawan. The type of research used in the research is associative research. The sample of this research is 100 individual taxpayers registered at KPP Pratama Medan Belawan. The data analysis technique used is mutiple linear regression analysis. The outcomes showed that the utilization of its showed that the application of e-filing and understanding of taxation had no significant effect on taxpayer compliance, taxation socialization and internet understanding had a significant effect on taxpayer compliance. Understanding the internet is not able to moderate the relationship between the effect of the implementation of e-filing on taxpayer compliance. understanding the internet is not able to moderate the relationship between the effect of understanding taxation on taxpayer compliance, and understanding the internet is not able to moderate the relationship between the effect of tax socialization on tax payer compliance.
本研究旨在以KPP Pratama Medan Belawan对互联网的理解为调节变量，决定电子申报的使用、对税收的理解和税收社会化对纳税人合规性的影响。研究中使用的研究类型是联想研究。本研究的样本是在KPP Pratama Medan Belawan注册的100名个人纳税人。使用的数据分析技术是多元线性回归分析。结果表明，电子申报和税收认知的应用对纳税人的合规性没有显著影响，税收社会化和互联网认知对纳税人的合规性有显著影响。了解互联网并不能缓和实施电子申报对纳税人合规性的影响。了解互联网并不能调节了解税收对纳税人合规影响之间的关系，了解互联网也不能调节税收社会化对纳税人合规影响之间的关系。
{"title":"PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING Studi Kasus Wajib Pajak Yang Terdaftar di KPP Pratama Medan Belawan","authors":"Vena Miranda Gultom, M. Arief, A. Sani","doi":"10.46880/jsika.vol5no2.pp164-176","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp164-176","url":null,"abstract":"The examination intends to decide the impact of the utilization of e-filing, understanding of taxation, and socialization of taxation on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Belawan. The type of research used in the research is associative research. The sample of this research is 100 individual taxpayers registered at KPP Pratama Medan Belawan. The data analysis technique used is mutiple linear regression analysis. The outcomes showed that the utilization of its showed that the application of e-filing and understanding of taxation had no significant effect on taxpayer compliance, taxation socialization and internet understanding had a significant effect on taxpayer compliance. Understanding the internet is not able to moderate the relationship between the effect of the implementation of e-filing on taxpayer compliance. understanding the internet is not able to moderate the relationship between the effect of understanding taxation on taxpayer compliance, and understanding the internet is not able to moderate the relationship between the effect of tax socialization on tax payer compliance.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132918643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.46880/jsika.vol5no2.pp145-153
Renika Hasibuan, Owen De Pinto Simajuntak
This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.
{"title":"ANALISA PENGARUH CORPORATE SOCIAL RESPONBILITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019","authors":"Renika Hasibuan, Owen De Pinto Simajuntak","doi":"10.46880/jsika.vol5no2.pp145-153","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp145-153","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121397262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.46880/jsika.vol5no2.pp99-109
Dyni Annisa Faradilla, Rizki Fillhayati Rambe
This research aims to analyze the implementation of a tax planning strategy to save corporate income tax in CV XYZ. This research used the descriptive qualitative method. Data collection techniques through documentation, interviews, and literature. Data analysis by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this study are CV XYZ has implemented tax planning in financial statements, however, it has not been optimally, resulting in only minor savings. The implementation of the tax planning through directing the president director's personal advertising expense becomes the company's advertising expense only.
{"title":"ANALISIS IMPLEMENTASI STRATEGI PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN Studi Kasus Pada CV XYX","authors":"Dyni Annisa Faradilla, Rizki Fillhayati Rambe","doi":"10.46880/jsika.vol5no2.pp99-109","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp99-109","url":null,"abstract":"This research aims to analyze the implementation of a tax planning strategy to save corporate income tax in CV XYZ. This research used the descriptive qualitative method. Data collection techniques through documentation, interviews, and literature. Data analysis by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this study are CV XYZ has implemented tax planning in financial statements, however, it has not been optimally, resulting in only minor savings. The implementation of the tax planning through directing the president director's personal advertising expense becomes the company's advertising expense only.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132138871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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