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All Journal Jurnal Paradigma Ekonomika SENTRALISASI JURNAL BISNIS & AKUNTANSI UNSURYA Dinasti International Journal of Management Science Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Ekuivalensi Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Abdi-Dharma Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Sinambela, Tongam
Universitas Mpu Tantular
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI TERHADAP KUALITAS AUDIT Tongam Sinambela
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 4, No 1 (2019): Jurnal Bisnis & Akuntansi Unsurya
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.526 KB) | DOI: 10.35968/.v4i1.261

Abstract

This study aims to examine the influence of competence, independence and motivation on audit quality. A common problem in this study is that audit findings are not detected by the inspectorate apparatus as internal auditors, but are found by an external auditor, the Supreme Audit Agency (BPK). Data were analyzed using Structural Equation Modeling (SEM) with SPSS 23 and Lisrel 8.80 applications.The results of this study indicate that competence has a positive and significant effect on audit quality as well as motivation variable does. Meanwhile independence has no positive effect on Audit Quality. The value of coefficient of determination shows that together the competence, independence and motivation variables contribute to the audit quality variable of 84%, while the remaining 16% is influenced by other variables outside the model
PENGARUH KESADARAN WAJIB PAJAK DAN PENERAPAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK Tongam Sinambela; Anis Setia Putri
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 1 No 2 (2020): Vol. 01 No. 02 Januari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v1i2.29

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kesadaran wajib pajak dan Sistem Drive Thru Samsat terhadap tingkat kepatuhan wajib pajak. Populasi dalam penelitian ini adalah Wajib Pajak di Kantor Samsat Jakarta Barat. Jumlah sampel dalam penelitian ini adalah 100 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan kuesioner. Kemudian data diproses menggunakan program Microsoft Excel dan Statistik Paket Ilmu Sosial (SPSS) versi 22. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan sistem Samsat Drive Thru memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak menggunakan uji t atau uji F. Angka Adjusted R Square sebesar 0,472 menunjukkan bahwa 47,2% kepatuhan wajib pajak dipengaruhi oleh kesadaran wajib pajak dan sistem Drive Thru Samsat dan 52,8% dipengaruhi oleh faktor lain di luar variabel penelitian ini
Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance Tongam Sinambela; Lisa Nuraini
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 5 No. 1 (2021): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Desember 2021
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.936 KB) | DOI: 10.31842/jurnalinobis.v5i1.209

Abstract

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.
PENGARUH INFLASI, NILAI TUKAR RUPIAH DAN JUMLAH PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI Tongam Sinambela
JURNAL EKUIVALENSI Vol. 5 No. 1 (2019): Jurnal Ekuivalensi
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.284 KB)

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh inflasi, nilai tukar rupiah dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai. Penelitian ini dilakukan di Kantor Pusat Direktorat Jenderal Pajak Jakarta. Populasi dalam penelitian ini adalah data inflasi, nilai tukar Rupiah, jumlah pengusaha kena pajak dan jumlah penerimaan pajak pertambahan nilai. Sumber data yang digunakan adalah data sekunder. Sedangkan alat analisis yang digunakan adalah menggunakan Statistical Package the Social Science (SPSS). Hasil penelitian menunjukkan bahwa inflasi, nilai tukar rupiah dan jumlah PKP secara parsial tidak berpengaruh signifikan terhadap penerimaan PPN. Pengujian secara simultan inflasi, nilai tukar rupiah dan jumlah PKP berpengaruh signifikan terhadap penerimaan PPN. Kata kunci : Inflasi, Nilai Tukar Rupiah, Jumlah Pengusaha Kena Pajak, dan PPN
Pengaruh ukuran perusahaan, pertumbuhan penjualan, dan komite audit terhadap tax avoidance Sinambela, Tongam
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.15253

Abstract

This research aims to determine and analyze the effect of firm size, sales growth, and audit committee on tax avoidance. The study was conducted on Resource Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research method is descriptive quantitative, while the sampling method uses purposive sampling. The sample in the research is 12 companies. The data analysis tool used is Statistical Product and Service Solutions (SPSS) version 25. The results of the study show that company size has no significant effect on tax avoidance, sales growth has a positive and significant impact on tax avoidance, the audit committee does not affect tax avoidance, while collectively -the exact size of the company, sales growth, and the audit committee simultaneously affect tax avoidance.
THE INFLUENCE OF PROFIT AND CASH FLOW TO PREDICT FINANCIAL DISTRESS Sinambela, Tongam; Marpaung, Agus Irawati
Dinasti International Journal of Management Science Vol. 1 No. 2 (2019): Dinasti International Journal of Management Science (November - December 2019)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i2.54

Abstract

This study aims to examine and analyze how profit and cash flow individually or collectively could influence the prediction of financial distress. This study uses quantitative data methods using the Altman Z-Score analysis method. Data analysis is performed through Eviews8 software application. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period from 2015-2018. The samples used are all manufacturing companies with subsector of plastic and packaging. Data analysis in this study uses econometric model with a simultaneous equation system and data panel estimation method. The results of the study prove that profit does not have a significant effect on financial distress. This is supported by t-test analysis which result in a smaller t-count compared to t-table, with the number -1.76 <2.05, therefore, H1 is rejected. On the other hand, cash flow has a significant effect on financial distress, supported by the result of t-test analysis which shows that the t-count is bigger than t-table, with the number 2.67> 2.05. Therefore, H2 is accepted. Whereas, both profit and cash flow have a significant influence on financial distress, which the results of the analysis of the F test is f-count is higher that f-table, with the number 17.45> 170.77. As a result, H3 is accepted
Directors' Cost Allocation in Construction Firm Common Method and AI Method A Case Study of PT WZK Buana, Mohamad Torik Langlang; Sriyanto, Agus; Sinambela, Tongam; Tarmidi , Deden; Sapian, Safeza Mohd
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3826

Abstract

This study aims to analyze how directors' costs are allocated in a construction services firms. The number of contractors in the country has boasted over 200,000 entities in the last three years, to support the Indonesian government's current focus on infrastructure development. In turn, these companies’ success is strongly led by their board of directors. The board of directors’ costs in a construction services company are charged to each project using systematic methods to ensure fair allocation. The study employed qualitative methods using a case study of a road construction firm that handles several projects every year. The result of the study found that the firm had a good understanding of management accounting methods and an effective computer accounting system, enabling fair directors’ cost allocation. The findings are significant to be used for reference to management accountants in construction services companies.
SOSIALISASI PEMADANAN NIK MENJADI NPWP, PEMBUATAN NPWP DAN PELAPORAN SPT BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) Sinambela, Tongam; Oberlian; Damaris Marpaung; Lasria Sinambela
Abdi Dharma Vol. 4 No. 2 (2024): Abdi Dharma: Pengembangan Potensi Diri dan Pembentukan Karakter, Penguatan Komp
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v4i2.3228

Abstract

Tujuan dari kegiatan ini adalah pertama untuk mensosialisikan implementasi pemadanan Nomor Induk Kependudukan (NIK) menjadi Nomor Pokok Wajib Pajak (NPWP) hal ini sangat penting mengingat masih banyak wajib pajak yang belum melakukan pemadanan NIK menjadi NPWP. dengan terlaksananya kegiatan dimaksud, akan memudahkan Wajib Pajak dalam memenuhi kewajiban perpajakannya. Tujuan kedua adalah untuk memberikan pelatihan pembuatan NPWP secara daring. Hal ini sangat penting, mengingat system pembuatan NPWP sudah dapat dilakukan secara daring. Bagi pelaku UMKM informasi yang disampaikan sangat berguna dan penting untuk membantu para pelaku UMKM untuk memenuhi kewajiban perpajakan dengan mudah dan cepat, selain itu memberikan pelatihan pelatihan pelapoan SPT secara langsung kepara pelaku UMKM. Pendekatan yang dilakukan dalam pelaksanaan kegiatan ini adalah sosialisasi dan pelatihan. Langkah-langkah yang dilakukan adalah penyuluhan dan pelatihan secara langsung guna meningkatkan pemahaman pelaku UMKM terhadap kewajiban perpajakannya. Kegiatan ini dilaksanakan secara langsung di RPTRA Cempaka Sari, Cakung Barat Kecamatan Cakung Kota Jakarta Timur yang dihadiri oleh 25 orang peserta pelaku UMKM yang bergabung dalam Jakpreneur. Hasil pelatihan menunjukkan adanya peningkatan pemahaman dan pengetahuan peserta yang signifikan terhadap pengetahuan perpajakan khususnya pengetahuan tentang sinkronisasi NIK menjadi NPWP dan Pelaporan SPT Wajib Pajak Orang Pribadi. Dari sebelum pelatihan hanya 7 orang peserta yang memahami topik pelatihan, namun setelah pelatihan menjadi 25 orang peserta mengetahui dan memahami serta mampu mengimplementasikan hasil pelatihan untuk memenuhi kewajiban perpajakannya. Dengan demikian kegiatan ini sangat berguna sebagai bagian dari upaya peningkatan kesadaran kewajiban perpajakan bagi para pelaku usaha UMKM Jakpreneur Cakung, Jakarta Timur.
PERENCANAAN PAJAK PPH PASAL 21 SEBELUM DAN SESUDAH BERLAKUNYA PMK 66 TAHUN 2023 Sinambela, Tongam; Reni Anggraeni
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.415

Abstract

The aim of this research is to determine the calculation of income tax article 21 based on the net, gross and gross up methods and the impact of implementing these methods after the enactment of PMK Number 66 of 2023. This research uses a qualitative descriptive method derived from a summary of the salary calculations for permanent employees in 2022 which was prepared by the author himself. The results of this research show that the gross method is more profitable in calculating PPh Article 21 payable and PPh Article 29 before and after the enactment of PMK Number 66 of 2023
Co-Authors Agus Sriyanto Anis Setia Putri Buana, Mohamad Torik Langlang Damaris Marpaung Lisa Nuraini Marpaung, Agus Irawati Oberlian, Oberlian Reni Anggraeni Sapian, Safeza Mohd Sembiring, Rinawati Tarmidi , Deden