Article Per Year (5 Year)
p-Index From 2020 - 2025
3.325
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Visi Manajemen (JVM) Journal Liaison Academia and Society Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Kewirausahaan Bukit Pengharapan Jurnal Ekonomi Bisnis Digital Journal of Management and Economics Research
Syamsul Bahri Arifin
Universitas Harapan Medan
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

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ekonomika Dan Bisnis

 1 
Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Motivasi Wajib Pajak Orang Pribadi Dengan Sosialiasi Perpajakan Sebagai Variabel Moderating Difi, Shiva; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusumo
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2001

Abstract

This research aims to analyze the influence of service quality, tax sanctions and tax knowledge on the motivation of individual taxpayers in paying taxes with tax socialization as a moderating variable at KPP Pratama Medan Polonia. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia in 2023, totaling 45,953 taxpayers and the sample is 100 taxpayers. The sampling technique was carried out using a purposive sampling technique by calculating the number of samples using the Slovin formula. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using the SPSS 26 software program tool. The results of research testing show that the variables of service quality, tax sanctions and tax knowledge simultaneously and significantly influence taxpayer motivation. Partially, service quality and tax sanctions have a significant effect on taxpayer motivation, while tax knowledge does not have a significant effect on taxpayer motivation. Tax socialization is able to moderate service quality and tax knowledge on taxpayer motivation. And tax socialization is unable to moderate tax sanctions on taxpayer motivation.
Analisis Penerapan Tax Planning Dalam Mengefisiensikan Beban Pajak Penghasilan Pada PT Sentra Daya Madani Alfariz, Ghandi; Arifin, Syamsul Bahri; Suryani, Yani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2178

Abstract

The research aims to analyze application of tax planning in efficiency PT Sentra Daya Madani income tax burden. This research used a descriptive method. Data collection techniques were carried out using documentation, interviews and a literature study. Analysis data by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this research show that PT Sentra Daya Madani has implemented tax planning, but it has not been optimal, so that the payment of the tax owed is not yet efficient. There are still gaps that can be implemented or exploited to streamline the tax burden paid. The application of tax planning in this research can streamline the tax burden of IDR 9,089,693.
Co-Authors Alfariz, Ghandi Aliyah, Annisa Nur Alvira Zahra Siregar Ananda, Sonia Annisa Aprilia Aulia Arief Nasution Azhar, M. Karya Satya Azwansyah Habibie, Azwansyah Dedy Zakaria Pulungan Dewi, Dian Kemala Difi, Shiva Elazhari, Elazhari Fatin Nadifa Tarigan Fikayanti Gultom H.M Hermansyur Hasbulla, Iman Indrafana Kusuma HSB, Salsabilah Azrah Ika, Desi Ikrar Budi Iman Indrafana KH Iman Indrafana Kusuma Hasbulla Indra Syafii Indra Syafii, Indra Karo, Anggelia Tesalonika Karo Karo Khairuddin Tampubolon Kiki Farida Ferina Listiorini Manullang, Marihot Mendrofa, Aisyah Nabila Putri Misdawati, Misdawati Nadhira, Ahmad Pangeran, Pangeran Pulungan, Dedy Zakaria Raissya Rahma Amelia Rizki Filhayati Rizki Filhayati Rambe Rizki Filhayati Rambe Rizki Fillhayati Rambe Sabrina Tanjung Savira Warliana Sibuea, Nur Halimah Sibuea, Nurhalimah Sonia Ananda Sriyanto, Darmawan Suwianto, Suwianto Teja Rinanda Tetty Yuliaty Wan Fahruddin Windy Oswita Yani Suryani