Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

5.275

P-Index

This Author published in this journals

All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Journal of Vision and Ideas (VISA) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Maisyatuna Ulil Albab Jurnal Akuntansi

Marthinus Ismail

Unknown Affiliation

Author-ID : 2179662

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

PENGARUH PROFITABILITAS DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2019-2021 Kevin Moses Sukma Panjaitan; Marthinus Ismail
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 2 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.44380.23.2.2022

ABSTRAK Tujuan penulisan penelitian untuk mengetahui pengaruh apa yang diberikan oleh variabel profitabilitas dan kompensasi rugi fiskal terhadap penghindaran pajak. Populasi yang digunakan pada penelitian ini adalah perusahaan industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Menggunakan purposive sampling sebagai kriteria pengumpulan data, dengan total 18 perusahaan yang berisi 51 data. Menggunakan regresi linear dalam melakukan pengujian data menggunakan SPSS 26. Hasil yang ditunjukkan adalah profitabilitas menunjukkan hasil yang tidak signifiakan terhadap tax avoidance, dan kompensasi rugi fiskal menunjukkan hasil yang signifikan terhadap tax avoidance. Kata Kunci : Penghindaran Pajak, Kompensasi Rugi Fiskal dan Profitabilitas

KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Pada Wajib Pajak di Desa Ambia, Kecamatan Essang Selatan, Kabupaten Kepulauan Talaud) Edward McFadden Fillipo Laluas; Marthinus Ismail
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 3 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.44436.23.3.2022

ABSTRAK Penelitian bertujuan mengetahui adanya pengaruh pengetahuan pajak dan kesadaran wajib pajak (WP) terhadap kepatuhan wajib Pajak Bumi dan Bangunan (PBB) di Desa Ambia, Kecamatan Essang Selatan, Kabupaten Kepulauan Talaud. WP PBB yang berdomisili di Desa Ambia sebanyak 50 sampel WP. Instrumen penelitian menggunakan kuesioner dan SPSS versi 25 sebagai alat analisis. persamaan regresi dengan nilai R Square didapat sebesar 87,5 %. Hasil uji-t diperoleh bahwa pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan WP dengan t hitung 2,080 dan signifikansi 0,043 < 0,050. Pengetahuan perpajakan memiliki efek positif terhadap kepatuhan WP dengan t hitung sebesar 11,386 dan signifikan 0,000 < 0,050. Hasil uji F = 164,473 dengan nilai signifikan 0,000 < 0,05 yang menyatakan bahwa pengetahuan pajak dan kesadaran wajib pajak secara simultan mempunyai efek positif terhadap kepatuhan WP di Desa Ambia. Kata kunci: kepatuhan wajib pajak, kesadaran wajib pajak, pengetahuan perpajakan.

Literasi Finansial, Kesadaran Digital, Posisi Manajerial: Sebuah Bukti dari Riset Keuangan Marthinus Ismail; Lorina Siregar Sudjiman; Rolyana Ferinia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2906

Everyone requires good digital awareness in the industrial era 4.0, where the digital role is attached to every financial activity. As a result, the goal of this study is to examine the impact of financial literacy on digital awareness. partially, the effect of financial literacy on managerial positions, and see the effect of financial literacy on digital awareness through managerial positions. This study was guided by a quantitative method with a correlational design and logistic regression data analysis. The sample used was a convenience sample, with 239 Adventist University of Indonesia alumni filling out the questionnaire. Partially, no significant effect was found between financial literacy and managerial position, but the mediating variable "managerial position" can increase financial literacy. Managers play an important role in increasing financial literacy and providing employees with optimal digital awareness.

PENGARUH PPN DAN PPH TERHADAP PENDAPATAN PAJAK PUSAT Rano Karno; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The Directorate General of Taxes (DGT) or Central Tax is the government's partner in implementing tax reform in Indonesia to increase tax revenues which will be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of VAT and PPh on central tax revenues based on secondary data from the 2000-2019 DGT annual report. The research method used is a confirmation method that is processed from quantitative data. Analysis of the data used is descriptive analysis, correlation coefficient, coefficient of determination, significance test and simple regression. The results showed that the average increase in VAT receipts from year to year was Rp.258.8 million, while the average increase in income tax revenues was Rp.376.5 million, and the average increase in central tax revenues was Rp. 657.1 million. VAT and PPh have an influence on central tax revenues. The significance test shows that Ho is accepted (sig. 0.00 > 0.05) so that VAT and PPh have a significant effect on central tax revenue.

THE EFFECT OF LIQUIDITY AND LEVERAGE ON TAX AGGRESSIVITY IN FOOD AND BEVERAGE SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2017-2019 Icsan Pratama Panjaitan; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The effect of liquidity and leverage on tax aggressiveness in food and beverage sector companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine how liquidity and leverage affect tax aggressiveness. The research sample consisted of 22 from 34 companies and thus there were 66 samples. The research data is a secondary report in the form of financial statements of manufacturing companies listed on the IDX. Data is downloaded via www.idx.co.id. The method used in this research is descriptive statistics, correlation coefficient, determination coefficient, significant F test, significant T test, and linear regression analysis. The results of research that have been carried out by researchers indicate that there is no significant effect between liquidity on tax aggressiveness and there is a significant negative effect between leverage on tax aggressiveness.

PENGARUH PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN PADA SUBSEKTOR ASURANSI YANG TERDAFTAR DI BEI TAHUN 2017-2019 Windy Artika Sipayung; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The effect of determined taxes and Tax planning on company performance on insurance subsectors listed on the indonesia stock excange, 2017-2019. The research sample consisted of 16 companies and thus there were 48 samples. This study aims to determine whether the variable deferred tax and tax planning affect the company's performance in the insurance subsector. This study uses purposive sampling to determine the sample under study. Several methods of data analysis will be processed, with descriptive analysis, hypothesis testing, and regression analysis to provide conclusions. The data analysis method used is multiple linear regression. The results of this study indicate that deferred tax affects company performance while tax planning does not affect company performance

TINGKAT KEPATUHAN PEMILIK USAHA KOS ATAS PEMAHAMAN PAJAK KOS DI KECAMATAN PARONGPONG Jhonaen Sinaga; Marthinus Ismail
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3207

The need for temporary houses that are used as facilities for workers and students who live around industrial sites and universities is a profitable business opportunity for boarding business owners. Therefore, this study aims to determine the understanding of boarding business owners about the Tax Law, how to calculate and how to report compliance with paying cost tax. Using primary data through questionnaires. The study population is domiciled in Parongpong District, especially Cihanjuang Rahayu Village and Karya Wangi Village. Sampling through convenient sampling and found 28 respondents and processed with analysis of description, correlation, determination, and significance after a normality test. The results of the study found that the relationship between understanding the Tax Law was strong (r = 0.69) with WP compliance, with a contribution of 48% and a significant effect (sig. 0.00 < 0.05). The relationship between understanding how to calculate is strong (r = 0.74) with WP compliance, with a contribution of 55% and a significant effect (sig. 0.00 > 0.05). The relationship between understanding how to report is very strong (r = 0.88) with WP compliance, with a contribution of 77% and a significant effect (sig. 0.00 > 0.05). Thus, the level of understanding of taxpayers is a strong factor that causes compliance of taxpayers who own boarding businesses.

Pengaruh Leverage dan Transfer Pricing terhadap Tax Avoidance pada Perusahaan Pertambangan Batu Bara yang Terdaftar di BEI Periode 2019-2022 Bonita Roida Masliana Manullang; Marthinus Ismail
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5734

This research is intended to explore whether leverage (debt) and transfer pricing have a significant impact on tax avoidance practices. The secondary data used comes from the annual financial reports of companies in the mining sector, especially the coal subsector, which have been collected from the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The purposive sampling method was applied in this research. The test results show that leverage has a significant influence on tax avoidance with a value of 0.003. On the other hand, transfer pricing does not show a significant impact on tax avoidance, with a value of 0.339. Leverage and transfer pricing, when considered as different variables, have a significant impact on tax avoidance with a value of 0.005.

The effect of transfer pricing on tax avoidance on transport and logistics sector companies listed on Indonesia Stock Exchange in 2019 – 2022 Anna Altahea Arthic; Marthinus Ismail
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4338

This study aims to determine the effect of transfer prices on tax avoidance. This type of research is quantitative. The data used in this study are secondary data. The population in this study is service companies listed on the Indonesia Stock Exchange in the transportation and logistics sector in 2019–2022. The total population in this study was 30 companies. The sampling technique used purposive sampling and obtained as many as 24 companies with a research period of 4 years, so that 96 sample data points were obtained. The data analysis used in this study is descriptive analysis, classical assumption testing, correlation coefficients, determination coefficients, significance tests, and regression analysis.

PENGARUH SOSIALISASI, SANKSI, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Sabat, Modiy Julianto; Ismail, Marthinus
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i1.1564

This research was conducted in order to measure the amount of sanctions, socialization, and income of taxpayers affecting taxpayer compliance in paying land and building taxes. Using a descriptive qualitative method and a Likert scale as a measurement, the research data was collected through questionnaires distributed. For data processing, the authors chose SPSS and 36 Pondok Suri housing residents as respondents. From the results of the study, the authors stated that only sanctions and income partially affected taxpayer compliance with a sanction t-test value of 4.747 and a significance of 0.000. Income t test is 2.347 with a significance of 0.026. While the socialization t test is only –2.342 with a significance of 0.025. In addition, the F test 17.147 > F table 2.86 with a significance of 0.000 indicates that the three independent variables affect taxpayer compliance simultaneously

Co-Authors Anggiat SMT Anna Altahea Arthic Bonita Roida Masliana Manullang David Andrew DJO, CHETVIN REINHARD CLIFORD Edward McFadden Fillipo Laluas Gabriel Anderson Gabriel Silalahi Grace Orlyn Sitompul Gultom, Chintya Evangeline Oktaviani Herold Moody Manalu Icsan Pratama Panjaitan James Sylvanus Uly Reke Jhonaen Sinaga Jwenty Binsar Sihombing Kevin Moses Sukma Panjaitan Kyla Naomi Lesmana Lenita Waty Lorina Siregar Sudjiman Marbun, Aprine Mona Monica Hutagalung Natty, Ribka Septiani Nauli, Halberry Tania Noti, Giverly Octaviani Ouduil, Edwardo Chlopas Panca Putra Malau, Chandra Rahel Meliana Rano Karno Richard Friendly Simbolon Rolyana Ferinia Sabat, Modiy Julianto Situmorang, Boby Susanti, Mila Windy Artika Sipayung Yosefhani Sigalingging, Angeline

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search