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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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PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAANPROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2019 Sembiring, Yan Christin Br; Hutabalian, Nipka Yolandia
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1753

Abstract

Tujuan penelitian ini adalah untuk mengetahui profitabilitas, likuiditas dan leverage  berpengaruh terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel pada penelitian ini didapatkan dengan cara purposive sampling. Dengan jumlah sampel 65 perusahaan. Metode analisis yang digunakan adalah persamaan regresi linier berganda dengan menggunakan SPSS 22.         Dari hasil pengujian SPSS diketahui bahwa, nilai koefesien determinasi (Adjusted R Square) sebesar 0,121. Ini berarti profitablitas, likuiditas dan leverage bersama-sama mempengaruhi penghindaran pajak yaitu 12,1%. Berdasarkan hasil analisis regresi linier berganda dapat disimpulkan bahwa profitabilitas berpengaruh negatif dan  signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Likuiditas  berpengaruh positif dan tidak signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Leverage berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015-2019.
PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX PLANNING Saragih, Afni Eliana; Sembiring, Yan Christin Br; Purba, Maria Rani Fransiska Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2451

Abstract

This study aims to examine the effect of leverage, profitability, company size and the proportion of institusional ownership on tax planning in basic indusrtrial and chemical companies listed on Indonesia Stock Exchange (IDX) in the period of year 2018-2021. The sampling technique was purposive sampling in accordance with predetermined criteria, in order to obtain 27 sample companies with a research period of 4 years, so that the total sample data was 108 data. Based on the results of multiple linear regression analysis, it can be concluded that leverage has a positive and insignificant effect on tax planning. Profitability has a negative and insignificant effect on tax planning. Company size has a positive and significant effect on tax planning. The proportion of institutional ownership has a positive and insignificant effect on tax planning
PENJUALAN BERSIH DAN BEBAN KOMERSIAL TERHADAP PAJAK PENGHASILAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Sembiring, Yan Christin Br; Saragih, Afni Eliana; Ketaren, Chintya Marselina Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2468

Abstract

This study aims to empirically test whether Net Sales And Commercial Expenses On Income Tax Payable In Basic Industrial And Chemical Sector Companies Listed On The Indonesia Stock Exchange For The 2017-2020 Period. The population of this study were 73 companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2020. The sample in this study was obtained by purposive sampling, with a sample of 20 companies. Data collection techniques used documentation techniques. The analysis method used was linear regression equation multiple by using the SPSS 24 program. From the test results using SPSS, it is known that the coefficient of determination (R Square) of 0.233 means that sales and commercial expenses together affect the income tax payable, namely 76.7%. Based on the results of the analysis of multiple linear regression equations, it can be concluded that (1) net sales have a positive and significant effect on income tax payable in the Basic and Chemical Industry Sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period (2) commercial materials have a negative and insignificant effect on income tax payable to companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange Period 2017-2020
PENGARUH LOAN TO DEPOSIT RATIO DAN RETURN ON ASSETS TERHADAP PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2021 Silalahi, Evelin Roma Riauli; Sembiring, Yan Christin Br; Purba, Imelda Rimenda; Zalukhu, Lian Martinline; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2981

Abstract

This study aims to determine the effect of Loan to Deposit Ratio and Return On Assets on Window Dressing practices in Banking Sector Companies for the 2018-2021 period. The population used in this study was Window Dressing, Loan to Deposit Ratio, and Return On Assets with 46 banking sector companies and the sample of this study was 112 obtained from 28 banking sector companies multiplied by 4 years. The data used in this research is secondary data obtained from the website www.ojk.go.id during the period 2018 to 2021. The data collection method uses documentation. The data analysis used is multiple regression analysis test. Based on the results of the analysis performed, it can be concluded that the variable Loan to Deposit Ratio partially has no effect on Window Dressing practices with a significant value of 0.090 > 0.05 and Return On Assets partially has no effect on Window Dressing practices with the acquisition of a significant value of 0.887> 0.05. In addition, it simultaneously has no effect on Window Dressing practices with a significant value of 0.117 > 0.05.
IMPLEMENTASI TAMBAHAN PENGHASILAN BERDASARKAN BEBAN KERJA DALAM PENINGKATAN KINERJA PEGAWAI NEGERI SIPIL (STUDI PADA KANTOR WALIKOTA MEDAN) Sembiring, Yan Christin Br; Parhusip, Poltak T.; Sembiring, Sabeth; Valensia, Feby
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2989

Abstract

This study aims to determine the implementation of additional income policies based on workload in the city of Medan using qualitative research through a descriptive approach. Data collection was carried out by the authors by means of document analysis, interviews, and observation. This research found the fact the provision of income addition was based in workload instead of a work achievement of goverment employees, accused the income addition policy in Medan City was not implemented well. One of some goals of income addition policy is to inerease the performance of government employees. In order to achieve that goal the goverment of Medan city should measure not only a level of job position and percentage of presence, but also an employees performance objective. Application of the additional income in the City of Medan was supposed to adjust to the minister No. 77 of 2020 and regulation on the matter of state apparatus utilization and bureaucratic reform of the republic of Indonesia No 1 of 2020 so that in determining the provisions and the provosions of addtional income does not happen confusion. In additon in implementing the goverment additional income based on workload should be the first to all civil servants, so that civil servants more prepared in the work policy. It can be done by the way obliges the head SKPD to socilize again the additional income based on workload that they have received before. In order for the purpose of the policy establishment can also be done by civil servants are required to be out in front of the SKPD. Therefore, the head SKPD have to come early before the civil servants other. It can also cause the supervision by the head SKPD.
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PT MULTI BINTANG INDONESIA Tbk TAHUN 2012-2021 Sembiring, Yan Christin Br; Sitanggang, Sridesi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3523

Abstract

This study aims to determine the Effect Of Profitability And Operating Costs On Corporate Income Tax At PT Multi Bintang Indonesia Tbk In 2012-2021. This study uses secondary data taken from the income statement of PT Multi Bintang Indonesia Tbk through the company's official website. The population used is the quarterly income statement in 2012-2021. The sampling method used in this study was purposive sampling method and 39 samples were obtained which became the object of research. The analysis method used is multiple linear regression equations using the SPSS program. From the test results using SPSS, it is known that the coefficient of determination (R Square) is 0.966 or 96.6%, which means that profitability and operating costs together affect corporate income tax by 96.6%. Based on the results of the t test, it can be concluded that (1) profitability has a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. (2) operating costs have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. And based on the F test, it is concluded that profitability and operating costs simultaneously have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRIBARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2018-2022 Sembiring, Yan Christin Br; Ginting, Raumi Julita Br; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to examine the effect of Longterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER), profitability and operating costs on corporate income tax payable partially and simultaneously. The population in this study, consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 63 companies. The number of samples was 11 companies in the 5-year research period with 55 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 test using SPSS version 25 to process data. The results of this study indicate that LDAR partially has a negative and significant effect on corporate income tax payable, and DER, profitability, and operational costs partially have a positive and significant effect on corporate income tax payable, while simultaneously LDAR, DER, profitability, and operational costs have a positive and significant effect on corporate income tax payable in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTARDI BURSA EFEK INDONESIA PERIODE 2022-2023 Sembiring, Yan Christin Br; Maduwu, Esta; Naibaho, Pani Romauli Elisabet; Lumbangaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 11 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to examine the influence of Corporate Social Responsibility (CSR) on Profitability. The population in this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2022-2023 period with a population of 95 companies. The total sample was 65 companies in the 2 years research period with 130 observations. Sampling used purposive sampling technique. The analytical methods used are descriptive statistical tests, classical assumption tests which include normality tests, autocorrelation tests, and heteroscedasticity tests. Using simple linear regression analysis, and hypothesis testing, using SPSS version 20 to process data. The data analysis technique used is simple linear regression and hypothesis testing uses the t statistical test with a significance level of 5%. The results of this research show that CSR has a negative and insignificant effect on Return on Assets (ROA), a negative and insignificant effect on Return on Equity (ROE), and a negative and insignificant effect on Net Profit Margin (NPM) in food and beverage companies listed on the Indonesian Stock Exchange in 2022-2023.
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
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