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All Journal Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Akuntansi Manado (JAIM)
Purba, Dimita H. P.
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences

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KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Abstract

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.
SISTEM INFORMASI SIMPAN PINJAM CU. HARMONI MEDAN Hutagalung, Johanna Kezia; Hutapea, Marlyna Infryanty; Purba, Dimita H. P.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp183-188

Abstract

CU. Harmoni is engaged in capital formation business through deposits or savings from members. Benefits of the establishment of CU. Harmony is to help members based on the principle of kinship. Number of CU members. Harmoni as a shareholder is 805 people and for education savings members is 227 people. With the number of existing members, the cooperative management still conducts savings and loans transactions using manual systems such as recording  into books and using Microsoft Excel. This can be seen from the cooperative management carrying out data processing services for member transactions, deposits, loans, installments, and as well as preparing reports.A lot of data will be processed, so there will be errors in recording and calculations resulting in errors in compiling a report. The author proposes a problem-solving system in the form of building a computerized storage system for member savings and loans and installment payment collection data stored in a database. The system to be built is a data input system for borrowing and paying members using a VB NET 2010-based application program with a MYSQL database The system to be built can help CU administrators.
Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
SISTEM INFORMASI SIMPAN PINJAM CU. HARMONI MEDAN Hutagalung, Johanna Kezia; Hutapea, Marlyna Infryanty; Purba, Dimita H. P.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp183-188

Abstract

CU. Harmoni is engaged in capital formation business through deposits or savings from members. Benefits of the establishment of CU. Harmony is to help members based on the principle of kinship. Number of CU members. Harmoni as a shareholder is 805 people and for education savings members is 227 people. With the number of existing members, the cooperative management still conducts savings and loans transactions using manual systems such as recording  into books and using Microsoft Excel. This can be seen from the cooperative management carrying out data processing services for member transactions, deposits, loans, installments, and as well as preparing reports.A lot of data will be processed, so there will be errors in recording and calculations resulting in errors in compiling a report. The author proposes a problem-solving system in the form of building a computerized storage system for member savings and loans and installment payment collection data stored in a database. The system to be built is a data input system for borrowing and paying members using a VB NET 2010-based application program with a MYSQL database The system to be built can help CU administrators.
Co-Authors Arison Nainggolan, Arison Arthur Simanjuntak Cristofer Sumiok Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha Christina Goh, Thomas Sumarsan Hutagalung, Johanna Kezia Jamaluddin Jamaluddin Lenny Leorina Evinita Lyna M. N. Hutapea Melanthon Rumapea Nikolas Fajar Wuryaningrat Purba, Pebisitona Mesajaya Rasmulia Sembiring Sagala, Lamria Sahala Purba Sembiring, Yosephine N. Silalahi, Mulatua P.