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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Sosial dan Teknologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) International Journal of Economics and Management Research Jurnal Ilmiah Smart Digital Innovation : International Journal Of Management International Journal of Mechanical, Electrical and Civil Engineering Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora International Journal of Economics and Management Research
Latersia Br Gurusinga
S.T. Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Debt To Asset Ratio, Return On Equity Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Otomotif Yang Terdaftar Di BEI Periode 2018-2021 Latersia Br Gurusinga; Vanny Vanny
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1401

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi Debt To Asset Ratio, Return On Equity, dan Ukuran Perusahaan  atas Penghindaran Pajak pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 baik secara parsial maupun simultan.  Data yang ada dalam penelitian ini merupakan data sekunder yang diperoleh dari website Bursa Efek Indonesia.  Sumber data penelitian adalah laporan keuangan perusahaan Otomotif yang diunduh dari website Bursa Efek Indonesia tahun 2018 sampai 2021. Jumlah sampel yang digunakan sebanyak 12 perusahaan yang diambil dari populasi sebanyak 12 perusahaan dengan tahun pengamatan selama 4 tahun sehingga jumlah observasi  dalam penelitian ini sebanyak 48 observasi. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi berganda, uji parsial, uji simultan dan uji determinasi, dimana sebelumnya telah dilakukan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial Debt To Asset Ratio berpengaruh signifikan atas penghindaran pajak sedangkan Return On Equity  dan Ukuran perusahaan tidak berpengaruh signifikan. Secara simultan  Debt To Asset Ratio, Return On Equity  dan Ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Kata Kunci: Debt to Asset Ratio, Return On Equity, Ukuran Perusahaan, Penghindaran Pajak
The Influence of Profitability, Liquidity and Tax Avoidance on Firm Value (Case Study in Stock Exchange Mining Sector Companies Indonesia Period 2019 - 2021) Latersia Br Gurusinga; Natasya Lovett Michelle
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.471

Abstract

This study aims to examine and analyze the effect of Profitability, Liquidity, and Tax Avoidance on the Company Value of Mining Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. The research methodology used is a quantitative descriptive method. In this study, the population used is all mining listed on the Indonesia Stock Exchange from 2019 to 2021 with a total of 28 companies. Sampling Using the purposive sampling method, namely the technique of determining the sample with certain considerations and obtaining as many as 72 research samples from 24 companies. The results of the research analysis shexamines and analysesow that profitability has a tcount (3.003) > ttable (1.995) with a significant level of 0.004 <0.05 so it can be concluded that profitability has a positive and significant effect on firm value. Liquidity has a value of -tcount (-2.023) < -ttable (1.995) with a significant level of 0.047 <0.05 so it can be concluded that Liquidity has a negative and significant effect on Firm Value. Tax Avoidance has a value of -tcount (-0.327) > -ttable (-1.995) with a significant level of 0.745 > 0.05 so that it can be concluded that Tax Avoidance has a negative and not significant effect on firm Value. Profitability, Liquidity, and Tax Avoidance have a value of Fcount (4.435) < Ftable (3.13) with a significance of 0.007 > 0.05 so it can be concluded that simultaneously the variables Profitability, Liquidity and Tax Avoidance have a positive and significant effect on Firm Value.
Penerapan Sistem E-Filing, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Latersia Br Gurusinga; Natasya Lovett Michelle
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3305

Abstract

Anjani, K. P., & Sulistyowati, E. (2022). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu dan Riset alkuntansi, XI(2), 1-23.Azizah, A. U., Bintari, W. C., Wijiastuti, R. D., & Ali, M. (2021). Pengaruh Penerapan Sistem E-Filing dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama di Kota Sorong. Jurnal Tadbir Peradaban, I(2), 69-76.Defitri, S. Y., Yona, D., & Maison, W. (2020). Pengaruh Penerapan E-Filing dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Journal of Governance Innovation, II(2), 175-190. Firmansyah, A., Harryanto, & Trisnawati, E. (2022). Peran Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak, Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pajak Indonesia (JPI), VI(1), 130-142. Nabila, K. (2020). Pengaruh Penerapa E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak Pada PT. Bank X. PROSIDING BIEMA (Business Management, Economics, and Accounting National Seminar). I, pp. 252-263. Jakarta: Universitas Pembangunan Nasional Veteran. Rustandi, & Erfiansyah, E. (2021). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada KPP Pratama Garut. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), V(3), 2118-2130. Sa’diyah, H. H., Putra, R. N., & Nugroho, M. R. (2021). Theory of Attribution dan Kepatuhan Pajak di Masa Pandemi COVID-19. Jurnal Kajian Ilmu Perpajakan Indonesia, III(1), 51-69. Saskia, T., Hak, N., & Yustati, H. (2022). Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajaki(Studi Kasus pada Anggota Koperasi LKMS Ukhuwah Bintang Ihsani Kota Bengkulu). Jurnal Ekombis Review - Jurnal Ilmiah Ekonomi dan Bisnis, X(2), 1383-1390. Simanjuntak, J. R., & Manalu, H. M. (2022). Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Eni Muaka Bakau BV. Jurnal Ekonomi dan Bisnis (EKONOMIS), XV(1), 96-110. Tan, R., Hizkiel, Y. D., Firmansyah, A., & Trisnawati, E. (2021). Kepatuhan Wajib Pajak di Era Pandemi COVID19: Kesadaran Wajib Pajak, Pelayanan Perpajakan, Peraturan Perpajakan. EDUCORETAX, I(3), 208-218.Yoga, I. G., & Dewi, T. I. (2021). Pengaruh E-Filing, Sosialisasi, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal KRISNA: Kumpulan Riset alkuntansi, XIV(1), 140-150.
The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Terhadap Manajemen Pajak Gurusinga, Latersia Br; Robin, Robin; Colossal, Steffia Tandiana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.19579

Abstract

Tujuan Penelitian: Untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage dan kepemilikan institusional pada manajemen pajak.Metode Penelitian: Metode penelitian ini menggunakan pendekatan kuantitatif pada perusahaan yang bergerak di sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017 hingga 2022. Populasi pada penelitian ini terdapat 78 perusahaan sektor pertambangan, dengan teknik pengambilan sampel purposive sampling dan perusahaan yang memenuhi kriteria pada penelitian ini adalah 62 perusahaan. Teknik Analisis data yang digunakan regresi linier bergandaOriginalitas/Novelty: Penelitian ini memberikan objek baru yaitu sektor pertambangan dalam rentang waktu antara tahun 2017 hingga 2022. Adapun pembaharuan faktor-faktor yang mempengaruhi manajemen pajak dalam sektor pertambangan yaitu profitabilitas, leverage dan kepemilikan institusional.Hasil Penelitian: Temuan penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap manajemen pajak. Leverage berpengaruh negatif dan signifikan terhadap manajemen pajak. Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen pajak.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi para investor dalam mengelola investasinya pada suatu perusahaan. Mereka wajib mempertimbangkan banyak faktor ketika ingin melakukan investasi diperusahaan tertentu.Research Objectives: To determine the effect of profitability, leverage and institutional ownership on tax managementResearch Method: This research method uses a quantitative approach to companies operating in the mining sector that are listed on the Indonesia Stock Exchange for the period 2017 to 2022. The population in this research is 78 mining sector companies, with a purposive sampling technique and the companies that meet the criteria in this research are 62 company.Originality/Novelty: In this study, researchers provide a new object, namely the mining sector in the time period between 2017 and 2022. The updates on the factors that influence tax management in the mining sector are profitability, leverage and institutional ownership.Research Results: Research findings show that profitability has a positive and significant effect on tax management. Leverage has a negative and significant effect on tax management. Institutional ownership does not have a significant effect on tax management.Implications: The findings of this research are material for consideration for investors in managing their investments in a company. They must consider many factors when they want to invest in a particular company.
Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021 Hidayat, Ferry; Gurusinga, Latersia Br; Filbert, Filbert
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2295

Abstract

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
Pengaruh Financial Distress, Sales Growth dan Umur Perusahaan Terhadap Tax Avoidance pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 Gurusinga, Latersia Br; Hidayat, Ferry; Lobion, Sellina
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.10655

Abstract

Tax avoidance is the exploitation of weaknesses or gray areas in tax regulations by companies with the aim of reducing the amount of tax payable. This research was conducted to examine and analyze the influence of financial distress, sales growth, and company age on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This study used secondary data and resulted in 126 samples for analysis. The results of this study indicate that, partially, the variables of financial distress and sales growth do not affect tax avoidance. However, the variable of company age has a positive effect on tax avoidance. Simultaneously, financial distress, sales growth, and company age have a positive effect on tax avoidance. Keywords: , Company Age, Financial Distress, Sales Growth, Tax Avoidance.
Pengaruh Profitabilitas, Pajak, Leverage Dan Ukuran Perusahaan Terhadap Transfer Pricing Gurusinga, Latersia Br; Yusnaini, Yusnaini; Angelin, Angelin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.19580

Abstract

Tujuan Penelitian: Untuk mengetahui dan menganalisis apakah profitabilitas, pajak, leverage dan ukuran perusahaan berpengaruh terhadap transfer pricing.Metode Penelitian: Menggunakan data sekunder dengan mengumpulkan laporan keuangan perusahaan transportasi yang diunduh dari website BEI. Populasi perusahaan transportasi terdiri dari 56 perusahaan dengan menggunakan teknik penentuan sampel berupa purposive sampling dengan memperoleh sampel yang memenuhi kriteria dalam penelitian ini sebanyak 27 perusahaan. Teknik analisis data yang digunakan regresi linier bergandaOriginalitas / Novelty: Penelitian ini menggunakan pendekatan terhadap transfer pricing melalui hal yang belum banyak dijelajahi sebelumnya. Dengan menggunakan data terbaru dari industri transportasi yang kurang terwakili dalam literatur sebelumnya, serta periode waktu yang mencakup perubahan regulasi saat ini, untuk mengungkap tren baru dalam praktik transfer pricing. Selain itu studi kasus dan analisis kualitatif melalui kajian literatur yang relevan dengan objek penelitian untuk memahami alasan di balik keputusan transfer pricing,Hasil penelitian: Pada penelitian menunjukkan profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap transfer pricing, pajak berpengaruh negatif dan signifikan terhadap transfer pricing dan leverage tidak berpengaruh terhadap transfer pricing.Implikasi: Pada temuan penelitian ini dapat dijadikan sebagai bahan pertimbangan bagi investor dalam melakukan investasi dalam suatu perusahaan agar tidak terjadi kerugian.Research Objective: To find out and analyze whether profitability, taxes, leverage and company size have an effect on transfer pricing.Research Method: Using secondary data by collecting transportation company financial reports downloaded from the BEI website. The population of transportation companies consisted of 56 companies using a sampling technique in the form of purposive sampling by obtaining samples that met the criteria in this research, totaling 27 companies. The data analysis technique used is multiple linear regressionOriginality / Novelty: This research uses an approach to transfer pricing that has not been explored before. Using recent data from a transportation industry that has been underrepresented in previous literature, as well as a time period that includes recent regulatory changes, to reveal new trends in transfer pricing practices. Apart from that, case studies and qualitative analysis through literature reviews that are relevant to the research object to understand the reasons behind transfer pricing decisions.Research results: The research shows that profitability and company size have a positive and significant effect on transfer pricing, tax has a negative and significant effect on transfer pricing and leverage has no effect on transfer pricing.Implications: The findings of this research can be used as consideration for investors when investing in a company to avoid losses.
The Effect of Implementing Tax Extensification, Tax Intensification, Tax Audit on Tax Revenue at the Tax Office East Medan Pratama Services in 2023 Juliandi Sahputra; Latersia Br Gurusinga; Sydney Holly
Digital Innovation : International Journal of Management Vol. 1 No. 3 (2024): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v1i3.45

Abstract

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.
Pengaruh Profitabilitas, Intensitas Aset Tetap, Ukuran Perusahaan Dan Leverage Terhadap Agresivitas Pajak Di Perusahaan Sektor Perdagangan Besar Yang Terdapat Di Bursa Efek Indonesia Tahun 2017-2022 Gurusinga, Latersia Br; Handayani, Fitri; Talita, Talita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5275

Abstract

In Indonesia, taxes are the main source of revenue to meet the state's needs to finance state household expenditures for the benefit of the general public. Tax revenues from individual taxpayers are a burden that must be paid for taxpayers. Taxes reduce the total income or net profit received by the taxpayer. The aim of this research is to determine the partial and simultaneous impact of profitability, fixed asset intensity, company size and leverage on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The population used in the research was 49 companies in the Large Trade Sector on the Indonesia Stock Exchange for the 2017-2022 period. The technique used in this research is a purposive sampling technique. It can be seen that the total number of companies that can be used as samples in this research is 21 companies and the research period is 6 years. So the total number of observation data is 126 data. The research results show that profitability, fixed asset intensity, company size and leverage have a partial or simultaneous effect on tax aggressiveness in large trading sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period.
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Andy Prashetyo Angelin, Angelin Belinda, Lisa Citra Dewi Colossal, Steffia Tandiana Desfina Tristan Feebee Salim Ferdinand Marco Wijaya Ferry Hidayat Filbert, Filbert Fitri Handayani Fitri Handayani Fitri Handayani Hernawaty Manalu Jennifer Jennifer Jhon Raphael Saragih Juli Anna Juliandi Sahputra Lobion, Sellina Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Robin Robin, Robin Rusdiana Br Simamora Saragih, Jhon Raphael Stevani Sutanto, Hermawan Sydney Holly Talita, Talita Thevanni Tri Puspita Sari Vanny Vanny Victor Victor William Sugiato Willy Chandra Yestika Seprina Zai Yunita Gunawan Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Zebua, Sabar Oktaviani