Article Per Year (5 Year)
p-Index From 2021 - 2026
1.8
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi
Sitanggang, Abdonsius
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH LABA (RUGI) BERSIH DAN ARUS KAS BERSIH TERHADAP RETURN SAHAM PADA PERUSAHAAN MAN UFAKT UR AUTOMOTIVE AND ALLIED PRODUCTS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 11. No. 1 Tahun 2011
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v11i1.120

Abstract

In manufacturing companies Automotive and Allied Products listed on the Indonesia Stock Exchange in 2006-2007 showed fluctuations of income (loss), net cash flows and stock returns and the consequences of the rise and fall of income (loss) and cash flows cause stock returns fluctuate too . So the problem is formulated "the influence of income (loss) and net cash flow to stock return at manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange. " This study aimed to investigate the efiect of income (loss) and net cash flow to stock return on the company manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange. Benefits of the research is as one of the considerations for potential investors in making investment decisions. The population in this study are all manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange observation period 20002007. The sample in this study is a population of around 19 companies with saturated sampling method. Hypothesis testing is performed using multiple linear regression models. The results of F-test (ANOVA test) showed that the net income (loss) (X1) and net cash flow (X2) jointly have a positive and significant impact on the company's stock returns Automotive and Allied Products listed on the Indonesia Stock Exchange, with significance level of 0.014
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA BARU TA 2023/2024 MEMILIH PROGRAM STUDI MANAJEMEN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Tamba, Darwis; Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Volume 24 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze factors affecting new students' decisions in selecting the Management Study Program at the Faculty of Economics and Business, Universitas Katolik Santo Thomas, for the Academic Year 2023/2024. The study, involving 187 new students, employs questionnaires and interviews, with factor analysis used for data analysis. Key factors influencing decisions include accreditation status, image perception, parental influence, availability of student dormitories, fee absence, faculty members' education level, reputation, educator friendliness, and family recommendations. The study recommends adding variables for a comprehensive understanding of factors influencing students, providing insights for improving higher education management. Future research should consider expanding the respondent pool during each admission cycle.
ANALISIS PENGARUH KEGIATAN SOSIALISASI PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPH PASAL 25/29 WAJIB PAJAK BADAN PADA KPP PRATAMA MEDAN PETISAH Sihite, Desima R.; Sembiring, Yan Christin Br; Sitanggang, Abdonsius
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3137

Abstract

This study aims to find out how to analyze the influence of tax socialization activities and tax audits on income tax revenues article 25/29 for corporate taxpayers at KPP Pratama Medan Petisah. The population in this study is the number of taxpayers who are active and registered at KPP Pratama Medan Petisah from 2015-2022. This study uses primary and secondary data obtained by direct surveys to the field by distributing questionnaires to corporate taxpayers. The data analysis technique used in this study is a descriptive data analysis technique, namely describing and interpreting data according to existing facts.Based on the discussion of the research results obtained, it can be concluded that tax socialization activities at KPP Pratama Medan Petisah partially have a significant positive effect on tax revenues. Tax audit at KPP Pratama Medan Petisah has a significant positive effect on tax revenues. There is a positive influence on the receipt of income tax articles 25/29 for corporate taxpayers. simultaneously tax socialization and tax audit have a positive and significant effect on tax revenues. We can see that the three variables have a positive and significant influence. This means that the more often (positive) tax socialization and tax audit activities are carried out, the income tax revenue article 25/29 will also increase.
PENGARUH PELAYANAN PAJAK, PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KAB DAIRI Sigiro, Windi; Sitanggang, Abdonsius; Pangaribuan, Jonner
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 1 April 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i1.3626

Abstract

This study aims to determine the factors that affect the motor vehicle tax revenue target at Samsat Kab Dairi. The population used in this study used all taxpayers of Samsat Kab Dairi, with a research sample of 100 taxpayers known by using the slovin technique. The data collection technique was carried out by questionnaire method and processed using SPSS 25 software. The data analysis techniques used in this research are descriptive statistics, data validity test, multiple linea r regression. Based on partial tests that the factors that affect motor vehicle tax revenue are tax services, tax knowledge, tax awareness, tax sanctions have a positive effect, meaning that the higher the tax service, tax knowledge, tax awareness, tax sanctions, the tax revenue of motorized vehicles increases at Samsat Kab Dairi.
PENGARUH TARIF PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK PENGHASILAN: (Studi Kasus Pada UMKM Kabupaten Tapanuli Utara) Sihombing, Irnawati; Pangaribuan, Jonner; Tarigan, Miska Irani; Sitanggang, Abdonsius
Jurnal Ilmiah Akuntansi (JIMAT) Volume 3 Nomor 2 Oktober 2024
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v3i2.4249

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak dan sistem perpajakan terhadap pembayaran pajak penghasilan pada UMKM Tapanuli Utara. Populasi penelitian ini adalah jumlah UMKM pada tahun 2018-2022. Penentuan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t (parsial) dan uji f (simultan) dengan tingkat signifikan 5%. Hasil penelitian secara parsial menunjukkan bahwa tarif pajak berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan dan sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan UMKM membayar pajak penghasilan. Disarankan bagi DJP (Direktorat Jendral Pajak) lebih menekankan tarif pajak untuk meningkatkan kemauan UMKM dalam membayar pajak penghasilan dan bagi peneliti yang ingin melakukan penelitian yang sama, diharapkan mengambil variabel lain yang mempengaruhi kemauanm UMKM membayar pajak.
Co-Authors Darwis Tamba, Darwis Ginting, Raumi Julita Br Joana L. Saragih Lumban Gaol, Romasi Pangaribuan, Jonner Parhusip, Poltak Theodorus Purba, Antonius M. Sigiro, Windi Sihaloho, Kristin Verawati Sihite, Desima R. Sihombing, Irnawati SIMBOLON, LILIS H. Sinurat, Irna Wati Lena Tarigan, Miska Irani Yan Christin Br. Sembiring