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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) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital Journal of Management and Economics Research Jurnal Ilmiah Manajemen Dan Kewirausahaan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Studi Akuntansi Pajak Keuangan All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Syamsul Bahri Arifin
Universitas Harapan Medan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Pengetahuan Perpajakan, Pemahaman Wajib Pajak, Sanksi Perpajakan, Persepsi Wajib Pajak Dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak (Studi Kasus Pada Kantor Wilayah DJP SUMUT 1) Sonia Ananda; Rizki Fillhayati Rambe; Syamsul Bahri Arifin
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6304

Abstract

This research aims to determine taxation knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation on interest in using tax consultant services at the DGT SUMUT I Regional Office. The sample selection technique used is convenience sampling. The total observations in this research were 100 taxpayers. The data analysis technique used in this research is multiple linear analysis. The test results of this research indicate that together tax knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation affect the interest in using tax consultant services. Partially, tax knowledge, understanding of taxpayers, tax sanctions, taxpayer perceptions affect the interest in using tax consultant services. Meanwhile, taxpayer motivation has no effect on interest in using tax consultant services.
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.
Analisis Penerapan Perencanaan untuk Penghematan Beban Pajak PPh Badan Sesuai Undang-Undang No.7 Tahun 2021 pada CV Sukses Mitra Sejahtera Alvira Zahra Siregar; Syamsul Bahri Arifin
Jurnal Visi Manajemen Vol. 11 No. 3 (2025): September : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i3.873

Abstract

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.
Pengaruh Sanksi Perpajakan dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak Ananda, Sonia; Rambe, Rizki Fillhayati; Arifin, Syamsul Bahri
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.184

Abstract

This study aims to determine the effect of tax sanctions and taxpayer motivation on interest in using tax consultant services. This research was conducted at the Regional Office of DGT SUMUT I. The sampling technique used is random sampling with the calculation of the slovin formula so that 100 taxpayer respondents are obtained. The data analysis technique used is multiple linear regression with the SPSS 26 analysis tool. The results of this study indicate that tax sanctions have no effect on interest in using tax consultant services, while taxpayer motivation affects interest in using tax consultant services.
Analisis Penerapan Tax Planning Pajak Penghasilan Pasal 21 Sebagai Upaya Efisiensi Pembayaran Pajak Perusahaan Pada Pdam Tirtanadi Medan Mendrofa, Aisyah Nabila Putri; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusuma
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15420

Abstract

Penelitian ini bertujuan untuk meningkatkan efisiensi pembayaran pajak perusahaan di PDAM Tirtanadi Medan dengan menerapkan rencana pajak penghasilan Pasal 21. Penelitian ini menggunakan penelitian deskriptif, yang berarti mengetahui keberadaan variabel mandiri dengan satu atau lebih variabel (variabel yang berdiri sendiri), tanpa membandingkan variabel itu sendiri dan mencari hubungannya dengan variabel lain (Sugiyono, 2020). Penelitian ini dilakukan pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi di Medan Jl. Sisingamaraja No. 1, Ps. Baru, Kec. Medan Kota, Kota Medan Sumatera Utara, adapun waktu penelitian dilakukan selam 3 minggu, terhitung dari tanggal 26 Februari sampai dengan 15 Maret 2024. hasil analisis dan pembahasan tentang Analisis Penerapan Tax Planning Pajak Penghasilan Pasal 21 Sebagai Upaya Efisiensi Pembayaran Pajak Perusahaan Pada PDAM Tirtanadi Medan, maka dapat ditarik simpulan sebagai berikut: Perencanaan pajak dengan menghitung PPh Pasal 21 untuk karyawan tetap dengan menggunakan metode Gross Up lebih menguntungkan perusahaan karena tunjangan PPh Pasal 21 dapat dibiayakan, yang berdampak pada penurunan pembayaran PPh Badan dengan Metode Net. Dengan demikian, metode Gross Up memungkinkan perusahaan untuk meminimalkan pembayaran PPh Badan ; Dengan diterapkannya Metode Gross Up maka perusahaan dapat mengefisiensikan beban pajak perusahaan pada akhir tahun pajak.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN USAHA MIKRO, KECIL, DAN MENENGAH DALAM MEMBAYAR PAJAK PENGHASILAN DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING (STUDI PADA KPP PRATAMA MEDAN POLONIA) Aliyah, Annisa Nur; Arifin, Syamsul Bahri; Azhar, M. Karya Satya
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32117

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kemauan usaha mikro, kecil dan menengah dalam membayar pajak penghasilan dengan sosialisasi perpajakan sebagai variabel moderasi (studi pada KPP Pratama Medan Polonia). Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar pada KPP Pratama Medan Polonia per tahun 2022 sebanyak 10.458 wajib pajak dan yang menjadi sampel sebanyak 100 pelaku UMKM. Teknik pengambilan sampel dilakukan menggunakan teknik purposive sampling dengan perhitungan jumlah sampel menggunakan rumus slovin. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan menggunakan alat bantu program software SPSS 26. Hasil pengujian penelitian menunjukkan bahwa variabel kesadaran membayar pajak, pemahaman pengetahuan perpajakan, dan tingkat pendidikan secara simulitan berpengaruh dan signifikan terhadap kemauan membayar pajak. Secara parsial, kesadaran membayar pajak tidak berpengaruh secara signifikan terhadap kemauan membayar pajak, sedangkan pemahaman pengetahuan perpajakan dan tingkat pendidikan berpengaruh secara signifikan terhadap kemauan membayar pajak. Sosialisasi perpajakan mampu memoderasi pengaruh kesadaran membayar pajak dan pemahaman pengetahuan perpajakan terhadap kemauan membayar pajak. Serta sosialisasi perpajakan tidak mampu memoderasi pengaruh tingkat pendidikan terhadap kemauan membayar pajak.
Penerapan Tax Planning atas Pajak Penghasilan Badan pada CV. Wira Arya Sejahtera Dina Putri Nadiati; Syamsul Bahri Arifin; Desi Ika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5452

Abstract

This study aims to analyze the implementation of tax planning on corporate income tax at CV Wira Arya Sejahtera to optimize tax obligations legally and in compliance with applicable tax regulations. The research adopts a qualitative descriptive approach using a case study design. Data were collected from the company’s 2023 financial statements and Annual Tax Returns (SPT). The analysis focuses on identifying opportunities for tax efficiency through deductible expense optimization, appropriate accounting treatment, and legitimate tax-saving strategies under Indonesian tax law. The findings reveal that through effective tax planning, the company successfully reduced its Taxable Income (PKP), resulting in a decrease in the Corporate Income Tax (PPh Badan) payable from IDR 200,119,828 to IDR 162,284,665. This adjustment led to total tax savings of IDR 37,835,163. The study concludes that proper tax planning not only contributes to lowering tax expenses but also strengthens the company’s financial performance and compliance posture. Therefore, systematic and lawful tax planning should be continuously applied as part of the company’s financial management strategy to achieve sustainable efficiency.
Analisis Implementasi Strategi Perencanaan Pajak Penghasilan Badan sebagai Upaya Penghematan Beban Pajak pada PT Anggada Indo Asia Amelia Chantika Fati’ah; Syamsul Bahri Arifin
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5453

Abstract

This study analyzes the implementation of corporate income tax planning strategies at PT Anggada Indo Asia as an effort to reduce tax expenses. A descriptive qualitative method was used, employing interviews, observations, and documentation. The results show that the company has not yet fully implemented tax planning, as evidenced by fiscal corrections made to several expenses that do not comply with tax regulations. These non-deductible expenses need to be better managed to minimize tax liabilities. The recommended strategies include adherence to applicable tax regulations, completeness of supporting documents, and the reclassification of non-deductible expenses to optimize tax deductions. After the implementation of tax planning strategies, the company achieved a tax expense reduction of IDR 2,816,430, which represents a 2.4% efficiency from the total tax liability. This demonstrates that effective tax planning can significantly reduce the tax burden in a legal manner, without violating tax laws or regulations. Furthermore, the study highlights the importance of strategic tax planning for companies, as it not only ensures tax compliance but also enhances financial efficiency. The findings suggest that with a well-executed tax planning strategy, companies can optimize their tax obligations, reduce unnecessary costs, and achieve better financial performance. This study emphasizes the need for companies to adopt systematic tax planning to maintain compliance while taking advantage of tax-saving opportunities within the legal framework.
Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Likuiditas Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2023) Eva Ria Susanti Br Purba; Azwansyah Habibie; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4492

Abstract

This study examines and analyzes the effect of three independent variables, Tax Planning, Tax Avoidance, and Liquidity, on Firm Value, with Corporate Transparency as a moderating variable. The population of this study consists of manufacturing companies in the consumer good industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used was purposive sampling, resulting in a total sample of 28 companies. The data were obtained from company financial statements and analyzed using SPSS version 26. The result of this study indicates that tax planning has no significant effect on firm value, while tax avoidance and liquidity have a significant impact on firm value. Corporate transparency can moderate the relationship between tax planning and tax avoidance on firm value; however, it does not moderate the relationship between liquidity and firm value.
Co-Authors Aisyah Nabila Putri Mendropa Alfariz, Ghandi Aliyah, Annisa Nur Alvira Zahra Siregar Amelia Chantika Fati’ah Ananda, Sonia Annisa Aprilia Aulia Arief Nasution Azhar, M. Karya Satya Azwansyah Habibie, Azwansyah Darmawan Sriyanto Dedy Zakaria Pulungan Desi Ika Desi Ika Dewi, Dian Kemala Dian Kemala Dewi Dian Kemala Dewi Difi, Shiva Dina Putri Nadiati Elazhari Elazhari Elazhari, Elazhari Eva Ria Susanti Br Purba Fatin Nadifa Tarigan Fikayanti Gultom H.M Hermansyur Hasbulla, Iman Indrafana Kusuma HSB, Salsabilah Azrah Ikrar Budi Iman I. K. Hasbulla Iman Indrafana KH Iman Indrafana Kusuma Hasbulla Indra Syafii Indra Syafii, Indra Jenda Ingan Mahuli Karo, Anggelia Tesalonika Karo Karo Khairuddin Tampubolon Kiki Farida Ferina Listiorini M. Ikrar Budijaya Manullang, Marihot Marihot Manullang Marihot Manullang Mendrofa, Aisyah Nabila Putri Misdawati Misdawati Misdawati, Misdawati Muhammad Anshar Nadhira, Ahmad Nirwana Br. Bangun Novi Yanti Nurbaiti Ali Nurhalimah Sibuea Nurhalimah Sibuea Nurul Atika Sari Pangeran, Pangeran Pulungan, Dedy Zakaria Raissya Rahma Amelia Raymond Well Rizki Filhayati Rizki Filhayati Rambe Rizki Filhayati Rambe Rizki Fillhayati Rambe Sabrina Tanjung Savira Warliana Sibuea, Nur Halimah Siti Ummi Arfah Nasution Sonia Ananda Sriyanto, Darmawan Subaktiar Subaktiar Suwianto, Suwianto Teja Rinanda Teja Rinanda Tetty Yuliaty Ujang Abdullah Wan Fahruddin Windy Oswita Yani Suryani