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All Journal ProBisnis : Jurnal Manajemen
Emi Masyitah
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Potensi Utama
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Kontribusi Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Agus Verawati Tamba; Emi Masyitah
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This type of research is descriptive qualitative, using primary and secondary data obtained from the Medan City BAPENDA and results from interviews with Bapenda employees and hotel taxpayers. The data management was assisted by the NVivo 12 Plus application. The results of the study show that the contribution of hotel tax to PAD in Medan City is categorized as good, but not optimal. Some identified obstacles include (a) low taxpayer awareness in paying on time, (b) lack of supervision over tax reporting, (c) the impact of the pandemic on hotel occupancy rates, and (d) limitations in the digitalization of reporting and payment systems. The strategy implemented by Bapenda includes sending warning letters and bills to taxpayers at the beginning of the month, as well as conducting direct field supervision. On the other hand, hotel operators hope that the tax system can be more practical, flexible, and support business sustainability, especially for small-scale hotels. Collaboration between the local government and business operators is key to enhancing the effectiveness of hotel tax revenue and supporting sustainable regional development.
Analisis Pajak Penghasilan (PPh) Pasal 21 Pegawai Tetap Pada PT. Maju Mandiri Gabriella Christina A.S; Citra Windy Lubis; Emi Masyitah
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This must be carried out by employers, government treasurers, pension funds, bodies, and activities performed by individuals as domestic taxpayers. This provision is regulated by Law of the Republic of Indonesia Number 36 of 2008 concerning Income Tax, and its derivative regulations, which are continuously updated in accordance with government fiscal policy. This research was conducted by selecting a qualitative approach because it allows for an in-depth understanding of a phenomenon through in-depth analysis of descriptive data, interviews, and observations.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Agency Cost Terhadap Financial Distress Pada Perusahaan Sub Sektor Otomotif Periode 2020-2024 Aldi Setiawan; Ina Liswanty; Emi Masyitah
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This study aims to determine the effect of capital structure, company size, and agency costs on financial distress in companies in the automotive sub-sector during the 2020-2024 period. This study employed quantitative research. Secondary data sources were used. The population consisted of 10 companies, with a sample size of 50. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, hypothesis testing, and coefficient of determination tests. Based on the partial t-test results, it can be seen that capital structure does not significantly influence financial distress, with a calculated t-value of -1.174 < 2.012. Furthermore, company size does not have a positive and significant effect on financial distress, with a calculated t-value of -1.737 < 2.012. Agency costs do not have a positive and significant effect on financial distress, with a value of -1.737 < 2.012. Based on the simultaneous test, the calculated F value is 75.490 with a significance level of 0.000. If calculated F > F table, there is a significant influence between X1, X2, and X3 on Y.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi Yang Terdaftar di Bursa Efek Indonesia Kezia A.M Silalahi; Emi Masyitah
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Earnings management is an intentional action taken by management that leads to a desired level of profit. Earnings management can be performed by companies by increasing or decreasing profits according to the motivations or objectives of the company in performing earnings management. This study aims to examine the effect of Tax Planning, Deferred Tax Expense, and Deferred Tax Assets on Earnings Management. The research was conducted in the infrastructure, utilities, and transportation sectors that have been listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. In determining the sample, purposive sampling method was used, resulting in a sample size of 28. The data analyzed in this study used multiple linear regression analysis. Based on the findings, it was found that Tax Planning and Deferred Tax Expense do not have an effect on Earnings Management, while Deferred Tax Assets do have an effect on Earnings Management.
Co-Authors Agus Verawati Tamba Aldi Setiawan Citra Windy Lubis Gabriella Christina A.S Ina Liswanty Kezia A.M Silalahi