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All Journal Jurnal Riset Akuntansi dan Keuangan JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Akuntansi DEVOTIONIS : JURNAL PENGABDIAN KEPADA MASYARAKAT Devotionis
Yan Christin Br. Sembiring
Universitas Katolik Santo Thomas
Humanities Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi

 1 
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 PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN DI PROVINSI SUMATERA UTARA Sinaga, Herfiana; Sembiring, Yan Christin Br
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.v3i1.3619

Abstract

This study aims to determine the effect of economic growth, regional original income and general allocation funds on the allocation of the capital expenditure budget in North Sumatra Regency in 2018-2020. Several previous studies on the capital expenditure budget showed different results. Therefore this research, this research needs to be done to retest the theory of capital expenditure budget. The sample of this study is the entire population consisting of 3 years. The research method used is qualitative by using secondary data sourced from APBD budget reports obtained from the official website of the directorate general of financial balance at the Ministry of Finance and from the Central Statistics Agency. The data analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The analysis process used first is descriptive statistics, classical assumption test, then hypothesis testing. The results of this study partially show that economic growth, local revenue and general allocation funds have a significant effect on the capital expenditure budget. And the simultaneous results of economic growth, regional original income and general allocation funds have a simultaneous effect on the capital expenditure budget
ANALISIS PROSEDUR KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Hutagalung, Patar Alfredo Hosea; Sembiring, Yan Christin Br
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.v3i2.4251

Abstract

This study aims to determine the process of resolving value added tax (VAT) overpayments and find out the obstacles faced by taxable entrepreneurs in submitting value added tax overpayments at the West Medan Pratama Tax Service Office. The sample in this study is Value Added Tax Overpayment Data for 2019-2023. Data collection techniques use interview and documentation techniques. The analysis method used is descriptive. Based on the results of this study, it shows that there are still many taxpayers who apply but do not complete the documents according to the tax overpayment procedures requested by KPP Pratama Medan Barat, as well as the implementation of tax overpayment procedures by KPP Pratama Medan Barat in accordance with the procedures of the applicable laws and SOPs. The obstacles faced by the West Medan Pratama KPP are that in practice, starting from the examination until the approval of the application, the level is quite difficult and the administrative data is incomplete, as well as evidence that shows that there is an overpayment of tax, the address is incomplete and the taxpayer has difficulty contacted.
PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP PENGGUNAAN JASA KONSULTAN PAJAK (STUDI EMPIRIS PADA KPP PRATAMA MEDAN PETISAH) Siahaan, Christin Susanna; Sembiring, Yan Christin Br; Silalahi, Evelin Roma Riauli; Sitompul, Haryani Pratiwi
Jurnal Ilmiah Akuntansi (JIMAT) Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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

Abstract

This study aims to examine the effect of tax audits, tax sanctions, and taxpayer motivation on the use of tax consultant services at KPP Pratama Medan Petisah. Given the complexity of tax regulations in Indonesia and the increasing need for professional assistance in tax matters, this study tries to understand the factors that encourage taxpayers to use tax consultant services. The research data was obtained through distributing questionnaires to individual business taxpayers registered at KPP Pratama Medan Petisah, with a sample of 100 respondents determined using the Slovin formula. Samples were taken using non-probability sampling techniques, and the results of respondents' answers were analyzed using multiple linear regression analysis techniques with the help of SPSS software version 25. The results showed that tax audits, tax sanctions, and taxpayer motivation together have a positive and significant effect on the use of tax consultant services. Partially, it was found that tax audits and tax sanctions affect the use of tax consultant services, while taxpayer motivation has no significant effect on the use of tax consultant services.
PENGARUH PAJAK PENGHASILAN BADAN, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Laia, Imelda Venika; Sembiring, Yan Christin Br
Jurnal Ilmiah Akuntansi (JIMAT) Volume 4 Nomor 1 April 2025
Publisher : LPPM Universitas Katolik Santo Thomas Medan

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Abstract

This study aims to examine the effect of corporate income tax, foreign ownership, and company size on transfer pricing partially and simultaneously. The population in this study, manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2019-2022 with a population of 88 companies. The number of samples was 11 companies in 4 years of the study period with 44, outlier data as many as 12 so that the study had 32 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination testing using SPSS version 25 to process data. The results of this research show that corporate Income Tax partially has a positive and significant effect on transfer pricing, foreign ownership has no effect on transfer pricing and company size has no effect on transfer pricing, while simultaneously corporate Income Tax, foreign ownership, and company size has a positive and significant effect on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Co-Authors Afni Eliana Saragih Darwis Tamba, Darwis Evelin R.R. Silalahi Evelin R.R. Silalahi Ginting, Raumi Julita Br Hutabalian, Nipka Yolandia Hutagalung, Patar Alfredo Hosea Hutasoit, Deslicintya Joana L. Saragih Ketaren, Chintya Marselina Br Laia, Imelda Venika Lumban Gaol, Romasi Maduwu, Esta Naibaho, Pani Romauli Elisabet Parhusip, Poltak T. Purba, Imelda R Purba, Maria Rani Fransiska Br Sabeth Sembiring Saragih, Afni Eliana Siahaan, Christin Susanna SIDABUTAR, PURNAMA PEBRUARI SIHALOHO, PARASIAN Sihite, Desima R. Sinaga, Herfiana Sitanggang, Abdonsius Sitanggang, Sridesi Sitompul, Haryani Pratiwi Valensia, Feby Zalukhu, Lian Martinline