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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 Jurnal Akuntansi Barelang 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, Akuntasi dan Manajemen Indonesia(JEAMI) 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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The Effect of Capital Intensity and Company Size on Tax Aggressiveness with Profitability Moderation Jennifer Jennifer; Juliandi Sahputra; Latersia Br Gurusinga
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.306

Abstract

This study aims to examine the effect of capital intensity and firm size on tax aggressiveness, with profitability as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, with an observation span of five years. A total of 17 companies were selected as samples using purposive sampling. The data were analyzed using multiple linear regression analysis. The results show that, partially, capital intensity has a positive but insignificant effect on tax aggressiveness, and firm size also has a positive but insignificant effect on tax aggressiveness. Simultaneously, capital intensity and firm size have a positive and significant effect on tax aggressiveness. Based on the moderated regression analysis (MRA), profitability is able to strengthen the influence of capital intensity but is unable to strengthen the influence of firm size on tax aggressiveness.
Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable Latersia Br Gurusinga; Jhon Raphael Saragih; Citra Dewi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.435

Abstract

Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.
The Effect of Fiscal Loss Compensation, Sales Growth, Transfer Costs on Tax Avoidance Moderated by CSR Jhon Raphael Saragih; Latersia Br Gurusinga; Andy Prashetyo
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.439

Abstract

This study focuses on the impact of fiscal loss compensation, sales growth, and transfer pricing on tax avoidance moderated by Corporate Social Responsibility (CSR) in companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period of 2019-2023. The sources of this research come from data on companies listed in the LQ45 Index, which is a collection of high liquidity companies on the Indonesia Stock Exchange. This study aims to provide insight into how these factors interact and influence tax avoidance in Indonesia, which is an important issue considering the low tax ratio in this country. Data analysis was conducted using multiple linear regression tests. The research results indicate that partially, fiscal loss compensation has a negative and significant impact on tax avoidance, sales growth has a negative and insignificant impact on tax avoidance, and Transfer pricing has a positive but insignificant effect on tax avoidance. Simultaneously, fiscal loss compensation, sales growth, and transfer pricing have a positive but insignificant effect on tax avoidance. Based on the moderated regression analysis (MRA), CSR can influence the relationship between fiscal loss compensation and tax avoidance, CSR cannot influence the relationship between sales growth and tax avoidance, and CSR cannot influence transfer pricing and tax avoidance.
PENGARUH LINGKUNGAN KERJA, KOMPETENSI KERJA DAN KOMUNIKASI KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT METRO PARK INDONESIA Hidayat, Ferry; Gurusinga, Latersia Br; Silvia, Silvia
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6qzb8c69

Abstract

Tujuan penelitian ini adalah untuk menentukan dan menganalisis pengaruh lingkungan kerja, kompetensi kerja, dan komunikasi kerja terhadap produktivitas karyawan di PT Metro Park Indonesia. Penelitian ini menggunakan desain penelitian deskriptif kuantitatif. Data primer dikumpulkan melalui kuesioner dan wawancara. Populasi dan sampel dalam penelitian ini terdiri dari 34 karyawan di PT Metro Park Indonesia. Teknik sampling yang digunakan adalah sampling jenuh. Hasil pengujian hipotesis menunjukkan bahwa lingkungan kerja mempengaruhi produktivitas karyawan di PT Metro Park Indonesia, kompetensi kerja mempengaruhi produktivitas kerja karyawan di PT Metro Park Indonesia, dan komunikasi kerja mempengaruhi produktivitas kerja karyawan di PT Metro Park Indonesia. Hasil pengujian hipotesis simultan menunjukkan bahwa lingkungan kerja, kompetensi kerja, dan komunikasi kerja mempengaruhi produktivitas kerja karyawan di PT Metro Park Indonesia.
ANALISIS PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA Yunita Gunawan; Latersia Br Gurusinga
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.114-122

Abstract

Profit persistence can simply be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine whether the level of debt, operating cash flow and sales volatility on earnings persistence in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The method of collecting data is by studying documentation obtained from secondary data in the form of financial reports downloaded from the IDX website. The population of property and real estate companies consists of 64 companies, the technique of determining the sample is using purposive sampling obtained a sample that meets the criteria for this study as many as 29 companies. The data analysis technique used is multiple linear regression analysis using SPSS version 25. The results of the test data show that the level of debt has a significant negative effect on earnings persistence, and operating cash flow and sales volatility have a positive effect on earnings persistence. level of debt, operating cash flow and sales volatility have a significant effect on earnings persistence. Suggestions for further researchers are to add other independent variables such as market characteristics, operating cycle and book tax difference or may also add a moderating variable Good Corporate Governance.
PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Silviny Wijaya; Latersia Br Gurusinga; Yusnaini Yusnaini
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11499

Abstract

This study aims to determine and analyze the influence of capital intensity, fixed asset intensity and deferred tax expense on tax avoidance in companies in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This research is quantitative research using secondary data obtained from the financial statements of companies in the non-cyclicals consumer industry sector on the Indonesia Stock Exchange The population used in this study is all companies in the non-cyclicals consumer industry sector listed on the IDX for the 2021-2024 period as many as 132 companies. The sampling technique in this study uses purposive sampling with several criteria determined so that a total of 35 companies with a total of 140 observation data was obtained. The data analysis techniques used were descriptive statistics, panel data regression selection, classical assumption test and hypothesis testing using the E-Views version 13 program. The results of the study show that the variables free of capital intensity, fixed asset intensity and deferred tax expense have a positive and significant effect on tax avoidance. Simultaneously, the variables free of capital intensity, fixed asset intensity and deferred tax expense have a significant effect on tax avoidance.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA LAPORAN KEUANGAN PEMERINTAH WILAYAH SUMUT PERIODE 2022-2024 Steven Limjaya; Hermawan Sutanto; Latersia Br Gurusinga
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11570

Abstract

This study aims to examine the effect of local taxes, local levies, and local spending on Local Own-Source Revenue (PAD) based on the financial reports of the North Sumatra Provincial Government for the period 2022-2024. Local Own-Source Revenue is one of the main indicators in assessing the level of fiscal independence of regions in the context of regional autonomy and fiscal decentralization. This study uses secondary data sourced from the Budget Realization Report (LRA) published by the Directorate General of Fiscal Balance (DJPK). The analysis method applied is panel data regression using the EViews 13 program, preceded by descriptive statistical analysis, classical assumption testing, and selection of the most appropriate regression model. The results show that, partially, local taxes have a positive and significant effect on Local Own-Source Revenue (PAD), while local levies and local spending hurt Local Own-Source Revenue (PAD). Simultaneously, local taxes, local levies, and local spending have a significant effect on Local Own-Source Revenue (PAD) in North Sumatra Province during the research period. These findings indicate that optimizing local tax revenue and effective and productive local expenditure management play an important role in increasing Local Own-Source Revenue and strengthening regional financial independence.
Descriptive Analysis of the Efficiency of Vat Period Tax Return (SPT Masa PPN) Reporting Before and After the Full Implementation of the Coretax System at PT Jasa Citra Lestari Fitri Handayani; Latersia Br Gurusinga; Kennie Khoshashi
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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

Abstract

This study aims to determine the effect of the efficiency of VAT Periodic Tax Return (SPT Masa PPN) reporting before and after the full implementation of the Coretax system at PT Jasa Citra Lestari. The research method used is a quantitative approach, with PT Jasa Citra Lestari as the object of the study. Data analysis was conducted through stages of data coding and reduction, data display, as well as conclusion drawing and verification. The results show that prior to the implementation of the Coretax system, VAT reporting was carried out using separate systems such as e-Faktur and webfaktur, and frequently encountered technical issues such as system errors and slow servers, resulting in longer processing time and inefficiency. After the implementation of Coretax, the reporting process became simpler and more integrated within a single system, supported by automation and validation features that accelerate the process, reduce errors, and improve data accuracy, making it more efficient and effective. Therefore, there is a significant difference in efficiency before and after Coretax implementation, indicated by time savings, reduced workload, and improved reporting quality.
The Effect of Online Tutorial Availability and Tax Knowledge Level on Satisfaction in Using Coretax (Case Study of MSMEs in Medan Petisah District) Hermawan Sutanto; Latersia Br Gurusinga; Angelica Angelica
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to determine and analyze the influence of the Availability of Online Tutorials and the Level of Tax Knowledge on Coretax User Satisfaction (A Case Study of MSMEs in Medan Petisah District). The research method used in this study is quantitative research. The population in this study consisted of 233 respondents, while the sample was determined using the Slovin formula, resulting in 147 samples. The results of the study indicate that partially, the Availability of Online Tutorials has a positive and significant effect on Coretax User Satisfaction. The Level of Tax Knowledge also has a positive and significant effect on Coretax User Satisfaction. Simultaneously, the Availability of Online Tutorials and the Level of Tax Knowledge have a positive and significant effect on Coretax User Satisfaction.
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Andy Prashetyo Angelica Angelica 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 Fitri Handayani Hermawan Sutanto Hernawaty Manalu Jennifer Jennifer Jhon Raphael Saragih Juli Anna Juliandi Sahputra Kennie Khoshashi Lobion, Sellina Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Rusdiana Br Simamora Saragih, Jhon Raphael Silvia Silvia Silviny Wijaya Stevani Steven Limjaya 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