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All Journal Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Journal on Education JOURNAL OF APPLIED MANAGERIAL ACCOUNTING International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal Of Economics Social And Technology Jurnal Peradaban Masyarakat (JPM) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Mount Hope Global Economic Journal Belalek Jurnal Global Ilmiah Multidisciplinary Indonesian Center Journal Economic and Business Horizon
Muhammad Habibie
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA Dolok Saribu, Alfriado Leonard Noprian; Keterina, Lolo Violenta; Sagala, Indah Cahya; Habibie, Muhammad
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.81

Abstract

Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Dendry Perdana Putra; Muhammad Habibie; Thezar Fiqih Hidayat Hasibuan; Sabrina Tri Asti Nasution
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 4 (2024): Vol. 1 No. 4 Edisi Oktober 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i4.203

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial dan profitabilitas terhadap manajemen laba. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap terhadap manajemen laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 64 perusahaan sub sektor makanan dan minuman dengan teknik sampling purposive sampling sebanyak 14 perusahaan dalam kurun waktu 4 tahun dengan jumlah data 56 data. Teknik olah dana menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba dan secara simultan kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba.
Co-Authors Abdul Azis Andini, Reni Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Anindya, Desy Chandra, Andriana Alnazhira Dendry Perdana Putra DENI SETIAWAN Desy Astrid Anindya Dewi, Ananda Fitriana Dewi, Ananda Fitriani Dolok Saribu, Alfriado Leonard Noprian Dwi Anggraini Fadillah, Tri Fadillah, Tri Dessy Gunawan, Ripin Hasbiana Dalimunthe Indah Cahya Sagala Juliana, Ega Juliansyah, Roni Karuto Keterina, Lolo Violenta Lia Suprihartini, Lia Listiyawati, Lilis Liswanty, Ina Miftahul Jannah Munawaroh, Wilda Sri Nasution, Sri Wanti natasha, Syarifah fadillah Nauli, Pigo Nazli, Putri Nurhusna, Salsa Pakpahan, Dewi Panggabean, Amanda Permai, Putri Indah Pranoto, Setya Aristu Pratama, Su Novianti Suci Pratami, Arifa Pratiwi, Cyntia Purba, Rophita Sonia Purnamasari, Eka Riadi Riadi, Riadi Risal, Taufiq RISKA WAHYUNI Rony, Rony Rosa, Della Sabrina Tri Asti Nasution Samsul Hadi Sari Bulan Tambunan Sari, Okta Mutia Sembiring, Erika Sembiring, Erika Apulina Siti Aisyah Siti Aisyah Aisyah, Siti Aisyah Situmorang, Lilis Farida Sri Syabanita Elida Stevani, Lusan Susanto, Jonson Thezar Fiqih Hidayat Hasibuan Tri Wahyuarini, Tri Vina Winda Sari Wardhani, Irine Ika Wulandari, Bayu Yanti, Aprili Zulkifli