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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Journal of Humanities and Social Studies ESENSI: Jurnal Manajemen Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Cahaya Mandalika Asian Journal of Management Analytics (JUMPER) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Manajemen Bisnis Journal of Management
Harahap, Subur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Impact Of Tax Aviodance On The Value Of A Company Harahap, Subur
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

One of a company's objectives is to maximize the value of its shares by raising their price. This research looks at how leverage, financial performance, and tax evasion affect company value in manufacturing businesses listed on the Indonesia Stock Exchange from 2021 to 2023. In this study, purposive sampling was utilized. The requirements were satisfied by a total of 218 firms as observation units. Multiple linear regression analysis is used. The study's findings demonstrate that financial success has an impact on firm value. Meanwhile, tax evasion and leverage do not influence the firm value
ANTARA PAJAK DAN HARGA TIKET : TANTANGAN FISKAL MASKAPAI INDONESIA DI TENGAH GEMPURAN MASKAPAI REGIONAL ASEAN Harahap, Subur; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2098

Abstract

Indonesia’s aviation industry plays a crucial role in national connectivity but faces significant challenges from regional competitors offering lower ticket prices. Domestic airlines bear heavier fiscal burdens, including aviation fuel taxes, VAT on tickets, and non-tax state revenues, which increase operational costs and reduce competitiveness. Using a comparative qualitative approach, this paper examines Indonesia’s fiscal policies against those of neighboring countries such as Singapore and Malaysia. Findings show that higher taxation weakens domestic airlines’ market position, while regional carriers benefit from lighter fiscal regimes and subsidies. Policy recommendations include reducing aviation fuel taxes, providing VAT incentives, and subsidizing airport infrastructure to strengthen the competitiveness of Indonesian airlines.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Hutabarat, Metyria Imelda; Harahap, Subur; Wulandari, Ika; Ervina, Nelly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Co-Authors AA Sudharmawan, AA Adrie Oktavio Ali, Makhrus Bakri Bakri Degdo Suprayitno EFENDI Elisabeth Nainggolan Hutabarat, Metyria Imelda Ika Wulandari Lucky, Muhammad M. Amin Mardhotillah, Bunga Melinda Melinda Muhamad Risal Tawil Nelly Ervina Pilipus Ramandei Purnomo, Harries Putri Mutira Raden Mohamad Herdian Bhakti Redjeki, Finny Riyan Hidayat Safar, Muh Santosa, Tomi Apra Sinaga, Hommy Dorthy Ellyany Siska, Emi Yulia Sitti Nurjana Batjo Sucipto, Bambang Sukini, Sukini Syavardie, Yimmi Wahjono, Dani Siswardhani Wibowo, Edi Wahyu Widada, Dharma Widodo, Hadi Yatimin Yatimin