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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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DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Hoki Samuel; Mila Susanti
Jurnal Saintifik Vol 21 No 1 (2023): JANUARI
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/js.v21i1.132

Abstract

The Indonesian government had an abundance of resources but still sets taxes as a source of state revenue. This strategy were used so that the people have high competitiveness. One of them was through motor vehicle tax. The tax target was achieved if there was taxpayer compliance in paying taxes. Therefore, this research looked for things that encourage taxpayers to comply with paying motor vehicle taxes. Primary data was collected from 87 respondents who became the sample data of this study to motor vehicle owners in one of the villages in West Bandung Regency. The research analysis utilized descriptive methods and correlation techniques along with associative hypothesis testing. The results of data processing found that knowledge about taxation, quality of tax services, tax sanctions, and technology in tax services had a significant effect on taxpayer compliance partially and significantly. The summary that could be drawn from this research was that knowledge, service quality, tax sanctions and the use of technology have an impact on the compliance of taxpayers in the environment. However, it could be seen from the results that greater efforts were still needed to improve the compliance of motor vehicle taxpayers.
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

Abstract

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.
PERSPEKTIF TEORI SEGITIGA KECURANGAN PADA PERUSAHAAN SUBSEKTOR ASURANSI Gabriela Rachel Sabatini; Mila Susanti
Klabat Accounting Review Vol 3 No 2 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.783 KB) | DOI: 10.60090/kar.v3i2.863.1-9

Abstract

Pentingnya keterangan yang terkandung dalam laporan keuangan sering membuat manajemen melakukan praktik kecurangan melalui manajemen laba sehingga laporan yang disajikan terlihat menarik bagi pemangku kepentingan. Tujuan Penelitian ialah menganalisa faktor-faktor yang menjadi penyebab terjadinya kecurangan di laporan keuangan melalui metode perspektif deteksi kecurangan yang dikemukakan oleh Donald R. Cressey terdiri dari tiga indikator yaitu tekanan, kesempatan, rasionalisasi. Data yang dipakai penulis merupakan data sekunder. Populasi penelitian ini didapat dari perusahaan sektor keuangan nonbank subsektor asuransi yang terdaftar di BEI periode 2019-2021 dan diperoleh sampel 10 perusahaan dengan 30 data penelitian. Metode yang digunakan penulis adalah teknik statistik deskripsi, uji hipotesis, koefisien determinasi maupun juga regresi linear berganda. Hasil dari penelitian ini menunjukkan kalau tidak tekanan, kesempatan, dan rasionalisasi tidak memiliki pengaruh terhadap kecurangan perusahaan.
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

Abstract

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.
OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN PENERIMAAN OPINI AUDIT Sinaga, Michael Josep; Mila Susanti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1311

Abstract

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.
Pengaruh Transfer pricing dan Sales Growth Terhadap Tax avoidance Pada Perusahaan di Bidang Teknologi (Data IDX 2021-2023) Ouduil, Stanley Alberto; Sudjiman, Lorina Siregar; Susanti, Mila
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3354

Abstract

The global technology sector has experienced significant growth, leading to increased scrutiny of tax practices within companies. Transfer pricing, the practice of setting prices for transactions between affiliated entities, has been a focus of regulatory bodies and academics. The relationship between Sales Growth and Tax Avoidance is an important aspect that has not been explored in the context of technology companies. This research aims to examine the relationship between Transfer pricing, Sales Growth, and Tax Avoidance in the technology industry by utilizing data from the Indonesia Stock Exchange (BEI) from 2021 to 2023. This research uses quantitative methodology, specifically utilizing IDX financial data. for technology companies. Transfer pricing practices will be assessed through financial indicators, while Sales Growth will be measured as a percentage increase in revenue during the research period. Tax Avoidance will be operationalized using predetermined metrics such as effective tax rates. Statistical methods, such as regression analysis, will be used to identify patterns and correlations between variables. Research findings show that there is no relationship between Transfer Pricing and Sales Growth and Tax Avoidance in companies operating in the Technology Sector.
PENGARUH PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KOTA BEKASI) Nauli, Halberry Tania; Ismail, Marthinus; Susanti, Mila
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3356

Abstract

The focus of the knowledge analysis will be Regional Original Income influenced by Hotel and Restaurant Taxes in Bekasi City. This research analyzes the 2018–2023 hotel and restaurant taxes using the Classic Assumption Test, t test, F test and determination. In this case, the t test shows that there is quite a large influence between Hotel Tax 0.002 < 0.05 Restaurant Tax, and the F test shows that Hotel Tax and Restaurant Tax both help the research show that Hotel and Restaurant Tax increases regional income in Bekasi City, and these two taxes have a significant effect on the Regional Original Income of Bekasi City with a significance limit of 0.004 < 0.05. The conclusion is that these two taxes affect Regional Original Income simultaneously.
PENGARUH PEMAHAMAN KEBIJAKAN PERPAJAKAN TERHADAP NIAT UNTUK PATUH DENGAN KESADARAN PERPAJAKAN SEBAGAI MEDIASI Ouduil, Edwardo Chlopas; Susanti, Mila; Ismail, Marthinus
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3746

Abstract

In order to increase state revenue through taxes, the government has developed various strategies aimed at increasing the compliance of taxpayers (WP). One of the strategies carried out was through the issuance of tax policies which were expected to be able to raise the awareness of taxpayers and finally cause the intention to comply with all tax regulations. Therefore, the study aimed to seek certainty about the intention to comply from taxpayers from the existence of tax policies rolled out by the government with taxpayer awareness as a lever variable. This study used primary data by sharing questionnaires virtually. The sample data was collected using the purposive sampling method, to obtain perceptions from respondents, especially those who already know tax policies. The data were analyzed using descriptive statistics and statistical regression. The results of the study found that the intention to comply began with an understanding of tax policies and the awareness of taxpayers. The intention to comply directly comes from the understanding of tax policy, but some taxpayers stated that it was catalyzed because of tax awareness from taxpayers.
Nilai Perusahaan sektor Perbankaan BEI Akibat Perencanaan Pajak dan Aset Pajak Tangguhan Priode 2020-2022 Lisa; Susanti, Mila; Siregar Sudjiman, Lorina
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3334

Abstract

Salah satu sektor yang memiliki kontribusi besar bagi pertumbuhan ekonomi adalah sektor perbankan. Bank menjadi sebuah institusi yang bermanfaat untuk menghimpun dan menyalurkan dana masyarakat, baik bank konvensional maupun syariah. Penelitian ini memiliki tujuan untuk mengamati nilai perusahaan dilihat dari sudut pandang perencanaan pajak dan aset pajak tangguhan. Penggunaan data kuantitatif, tediri dari 28 bank yang terpilih berdasarkan purposive sampling dari 45 bank yang terdaftar di BEI tahun 2020 – 2022. Analisis data statistik dengan total 84 data sampel menggunakan analisis deskriptif, koefisien korelasi dan determinasi serta uji signifikansi. Penelitian ini menghasilkan perencanaan pajak tidak signifikan berpengaruh pada nilai perusahaan (0,5726 > 0,05), sedangkan aset pajak tangguhan signifikan berpengaruh pada nilai perusahaan (0,000 < 0,05). Secara bersamaan, nilai perusahaan secara signifikan dipengaruhi oleh perencanaan pajak dan aset pajak tangguhan.
Kualitas Pelayanan Fiskus Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Samsat Jakarta Timur Simanjuntak, Gilbert Billy Dionisius; Maruli, Riky Sai; Susanti, Mila
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3342

Abstract

Abstract This research aims to test motor vehicle taxpayer compliance by testing the quality of tax services provided by tax authorities to assist taxpayers in planning and managing their tax obligation needs at SAMSAT East Jakarta. This research uses a quantitative method using 64 primary sample data collected by distributing questionnaires to motor vehicle taxpayers at SAMSAT, East Jakarta. The research conducted hypothesis testing using multiple linear regression with the SPSS version 25.0 application. The results of the research show that the quality of tax service has a significant positive effect on motor vehicle taxpayer compliance. In other words, motor vehicle taxpayer compliance is determined by the quality of tax service to taxpayers.
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 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