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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Ilmiah Mahasiswa FEB Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Ubhara INTELEKTIVA Oryza : Jurnal Pendidikan Biologi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Klabat Accounting Review Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Akuntansi

Susanti, Mila

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Author-ID : 1461649

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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THE EFFECT OF PROFIBILITY AND LEVERAGE ON TAX AVOIDANCE (Study of Agricultural Sector Companies in the Plantation Sub-Sector Listed on the Indonesia Stock Exchange) Dick Wolters Marbun; Mila Susanti
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aim was to see whether profitability and leverage had an impact toward tax avoidance. The data used in this study were secondary data taken from the financial statements of agricultural sector plantation companies listed on the Indonesia Stock Exchange in 2015-2018. This study used descriptive analysis, linear regression and significant test. The results of this study indicated that profitability in agricultural sector plantation companies had a significant effect on tax avoidance. Likewise, leverage had a significant effect on tax avoidance, but the simultaneous test measurement of profitability and leverage on tax avoidance did not have a significant effect on tax avoidance.

PENDAPATAN PAJAK DARI PBB–P3 Leader Joy Lumbanraja; Mila Susanti
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The Directorate General of Taxes was a partner of the government in implementing tax reform to increase tax revenue which would be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of PBB-P3 on tax revenue at DJP based on secondary data from the 2001-2019 DJPs annual report. The research method used was a confirmative method processed from quantitative data. The data analysis used was descriptive analysis, correlation coefficient, determination coefficient, significance test and simple regression. The results showed that the average increase in PBB-P3 revenue from year to year was 8.57%, while the average increase in tax revenue at DJP was 12.9%. PBB-P3 revenue has a moderate relationship (0.4025) and contributes 16.8% to the tax revenue received by DGT. The significance test shows that Ho was accepted (sig. 0.0977> 0.05) so that PBB-P3 did not have a significant effect on tax revenue at DJP.

PENGARUH KOMPLEKSITAS AUDIT DAN RISIKO KEUANGAN TERHADAP AUDIT FEE PERUSAHAAN PERBANKAN DI BEI 2019 – 2020 Betsyeba Anggriani; Mila Susanti
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The financial performance of bank companies listed on the exchange can not be separated from public confidence with financial statements that are always published by the company every year. Therefore, the purpose of this study is to find out the complexity of audt and financial risks to audit fees both partially and simultaneously. The study used quantitative methods with causal associatives. Population data as much as 43 data, but there are only 34 data that can be processed and analyzed. Data obtained from the financial statements of banking sector companies listed on the IDX 2019-2020. The results of this study showed that there was no significant effect on the complexity of the audit on the audit fee partially. In the next independent variable, there is a significant influence on financial risk on audit fees. And recent results show there is a significant influence on audit complexity and financial risk to audit fees simultaneously.

Tingkat Motivasi Wajib Pajak Untuk Patuh Peraturan Pajak Berdasarkan Tingkat Pendidikan Fedrick Eben Ezer Sinaga; Mila Susanti
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3090

To achieve the target set in tax revenue, one of the factors comes from taxpayer compliance. This must be supported by the motivation that arises from within and outside the taxpayer. Therefore, this study aims to determine the level of taxpayer compliance from the point of view of taxpayer motivation based on education level. The population in this study were individual taxpayers in Parongpong District. Sampling was done by convenience sampling and found as many as 100 respondents. The research analysis used is descriptive analysis, correlation, determination, significance and regression. This analysis is carried out after going through validity, reliability and normality tests. The results showed that at the junior high school, high school, and Strata 2 education levels, it was proven that taxpayer motivation was not able to make taxpayers obedient. However, it can be seen that the graduate level shows the results that motivation is able to become a variable that makes significant changes to taxpayer compliance.

KESADARAN SEBAGAI PEMICU KEPATUHAN ATAS PENGENAAN SANKSI PAJAK KENDARAAN BERMOTOR DI KECAMATAN PARONGPONG Ian Dogles Tampubolon; Mila Susanti
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3199

The government's strategy in increasing revenue from motor vehicle tax through tax bleaching, name reversal exemption and tax payment discounts shows that motor vehicle tax revenue has still not reached the target. Therefore, this study aims to determine the compliance of motor vehicle taxpayers through tax sanctions triggered by taxpayer awareness. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village, Karya Wangi Village and Cihideung Village. Sampling through convenient sampling and found 65 respondents and processed with analysis of description, correlation, determination, and significance after normality tests. The results found that the relationship between low tax sanctions (r = 0.3411) with WPKB compliance, with a contribution of 11.6% and a partial significant effect (sig. 0.0054 < 0.05). The relationship between taxpayer awareness is very low (r = 0.1392) with mandatory PKB compliance, with a contribution of 1.9% and a partial insignificant effect (sig. 0.268 > 0.05). Simultaneously, it shows that significant tax sanctions (Sig. 0.0037 < 0.05) and taxpayer awareness are not significant (Sig. 0.1561 > 0.05) for WPKB compliance in Parongpong District. Thus, accepting Ho and rejecting Ha, it can be concluded that tax sanctions are not able to raise taxpayers' awareness to become compliant motor vehicle taxpayers.

Pengaruh Pengetahuan Dan Kesadaran Pajak Terhadap Kemauan Untuk Membayar Pajak DJO, CHETVIN REINHARD CLIFORD; Ismail, Marthinus; Susanti, Mila
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

The willingness to pay taxes should be instilled in the community as early as possible. Therefore, one of the strategies carried out by the government is the Tax Goes to School program. This program is used to increase the knowledge and awareness of prospective taxpayers in order to awaken the willingness to pay taxes. In line with the government program, this research focuses on the perception of students in West Bandung on taxation as a population. Students who have gained knowledge about taxes as prospective taxpayers. It was found that 60 respondents filled out a questionnaire that could be used as a sample with several sample criteria. The data was analyzed using descriptive and regression analysis which began with validity and reliability tests and classical assumption tests. The results of the research data processing illustrate that tax knowledge and awareness significantly affect the willingness to pay taxes based on student perception both partially and simultaneously.

Berkarir di Perpajakan Berdasarkan Persepsi dan Motivasi Mahasiswa FE Unai Tentang Pajak Seroy, Rhiezky Samuel; Susanti, Mila; Sudjiman, Lorina Siregar
Jurnal Ekonomis Vol 17 No 1 (2024): EKONOMIS: April 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

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

Education is one of the programs to advance and educate the nation. Education begins with the family, which generally builds a person's character and career interests. Currently, there are still great opportunities in a tax career. However, it can be seen that a person's perception and motivation in a tax career are still far in demand. The purpose of this research is to research career interests in the field of taxation based on students' perceptions and motivations about taxes. The research was conducted on FE Unai students as a population and a sample of 75 people was obtained using snowball sampling. The research uses a quantitative method with primary data through questionnaires. Measurement scale using Likert scale. Statistical analysis describes data and trends as well as significance tests, equipped with validity and reliability tests. The research provides results that career interest in taxation is significantly influenced by perceptions and motivations about taxes, both partially and simultaneously.

The Effect of Compensation and Attendance Digitalization on Employee Work Discipline at Advent Hospital Bandar Lampung: A Study on the Impact of Compensation and Attendance Systems on Employee Discipline Oktavianto, Dentar; Susanti, Mila; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3922

This study aims to analyze and find out how compensation, digitization of attendance and employee work discipline at Adventist Hospital Bandar Lampung, as well as to determine the influence between compensation and digitization of attendance on employee work discipline. The determination of the sample uses purposive sampling with quantitative data to describe the state of the respondents and also describe the research variables through the data analysis procedure process. The population of this study is employees of Bandar Lampung Adventist Hospital and the number of samples is 64 non-medical employee staff. The results obtained from this study show that compensation has a positive and significant influence on employee work discipline with a t-value of 2.661 and a significant 0.009 (< 0.05). Likewise, the digitization of attendance has a positive and significant influence on the level of employee work discipline, with a calculated t-value of 4.718 and a significance of 0.000 (< 0.05). The two independent variables simultaneously affect the work discipline of employees at Bandar Lampung Adventist Hospital.

Co-Authors Agnes Cornelia Br Sitinjak Angeline Margaretha Bambang Subroto Basten, Welmar Olfan Beilden Andre Tambunan Betsyeba Anggriani Camelia Putri, Faras Christopher Gerald Sanger Claudio Abineno Dick Wolters Marbun DJO, CHETVIN REINHARD CLIFORD Febry Chatalya Pakpahan Fedrick Eben Ezer Sinaga Francis Hutabarat Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU H.D. Yudixon H. Sinurat Handoco, Ewin Harman Malau Herold Moody Manalu Hizkia Immanuel Silitonga Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Ifvannogi Stefan Karunia Sijabat Imanoel Nicholas Alfons Manoppo Joan Yuliana Hutapea Joshua Hasiholan Nainggolan Judith Tagal Gallena Sinaga Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Lisa Lorina Siregar Sudjiman Marthinus Ismail Nauli, Halberry Tania Noti, Giverly Oktavianto, Dentar Ouduil, Edwardo Chlopas Ouduil, Stanley Alberto Panca Putra Malau, Chandra Pangaribuan, Hisar Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Richard Friendly Simbolon Riky Sai Maruli Seroy, Rhiezky Samuel Sijabat, Yolanda Margaretta Simanjuntak, Gilbert Billy Dionisius Simbolon, Richard Sinaga, Michael Josep Sipayung, Debby Priscilia Stevani Silalahi, Ayu Valentine Siagian Viladelphia Sinambela

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