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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Kompetif JURNAL ILMIAH KOHESI Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa juremi: jurnal riset ekonomi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Atestasi : Jurnal Ilmiah Akuntansi
Lumban Gaol, Vebry
UNIVERSITAS HKBP NOMMENSEN
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PENGARUH INDEPEDENSI DAN PROFESIONALISME DALAM MENDETEKSI FRAUD (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA) DANIEL HARA TUA LUMBAN GAOL; MANATAP BERLIANA LUMBAN GAOL; VEBRY M. LUMBAN GAOL
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

Abstract

The purpose of this study was to examine the effect of independence and professionalism in detecting fraud at a Jakartapublic accounting firm. The research method is classified into quantitative correlational research, namely research withstatistical methods that measure between two or more variables. The population in this study are auditors who work. Thesample in this study used a judgment sampling technique with a total of 41 auditors working in several public accountingfirms in Jakarta. The results show that independence has no significant effect in detecting fraud at KAP in Jakarta,professionalism has a significant positive effect in detecting fraud at KAP in Jakarta, so it can be concluded thatindependence has no significant effect in detecting fraud, while professionalism has a positive effect in detecting fraud forauditors. public accounting firm in Jakarta.
ANALISIS PENERIMAAN PAJAK RESTORAN DAN PAJAK HOTEL SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEKAYAAN ASLI DAERAH KOTA MEDAN) Vebry Lumban Gaol
Visi Sosial Humaniora Vol. 1 No. 1 (2020): Visi Sosial Humaniora: Edisi Juni 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i1.33

Abstract

Regional Indigenous Revenue is a source of regional income consisting of local taxes, regional retribution and a separate area of wealth management. With the aim of research is analyzing and explaining the contribution, effectiveness and growth rate. The average restaurant tax contribution rate against the regional original revenue is 6.69% and the hotel's tax contribution rate is 4.82%. The restaurant tax growth rate calculation was 5.29% in 2016 and 0.99% in 2017, for hotel tax of 4.54% in 2015 and 3.26% in 2016.
PKM PENGENALAN SISTEM AKUNTANSI BIAYA PRODUKSI PADA USAHA JASA FAISAL TAILOR Audrey M. Siahaan; Danri T. Siboro; Halomoan Sihombing; Vebry M Lumban Gaol; Victor H. Sianipar
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.365

Abstract

SMEs at the time of determining the cost of production, do not understand how to calculate it. For MSMEs, they calculate their production costs based on their experience without knowing the type of business they are selling or creating. Faisal Services Business is a business that provides men's clothing sewing services. Abdimas proceeds by giving examples of how to calculate the cost of production for some of the sewing services provided. Service businesses perform production cost calculations according to the cost accounting concept. Faisal Service Business calculates the cost of raw materials and labor costs based on actual costs incurred, while factory overhead costs are calculated by determining the rate per item of service work
The Influence Of Taxpayer Awareness, Fiscal Service Attitudes, And Tax Counseling On Taxpayer Compliance Among MSME Operators In Medan City Vebry M Lumban Gaol; Marcella Zalukhu
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.732

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kesadaran Wajb Pajak, Sikap Pelayanan Fiskus dan Penyuluhan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian ini bersifat kausal komparatif dengan pendekatan kuantitatif. Sampel diambil dengan teknik insidental sampling, dengan jumlah sampel sebanyak 41 responden. Metode pengumpulan data dalam penelitian ini terkait dengan masalah penelitian yang dilakukan dengan menggunakan metode kuesioner. Teknik pengumpulan data menggunakan kuesioner dalam bentuk pertanyaan tertutup. Data diambil pada bulan Mei s.d Oktober 2022. Penelitian dari 41 responden, menunjukkan bahwa Kesadaran Wajb Pajak, Sikap Pelayanan Fiskus dan Hukum Pajak terhadap Kepatuhan Wajib Pajak pada pelaku UMKM di Kota Medan berpengaruh secara simultan, dimana nilai signifikan 0,000 lebih kecil dari 0,05 sehingga dapat dikatakan bahwa secara simultan variabel berpengaruh terhadap kepatuhan Wajb Pajak. Kesadaran wajib pajak berpengaruh signifikan secara parsial terhadap kepatuhan wajib pajak, didasarkan atas nilai positif sistem pengendalian intern 0,001 < dari nilai signifikan α 5%, Sikap Pelayanan Fiskus berpengaruh siginifikan terhadap kepatuhan wajib pajak, didasarkan atas nilai 0,004 > dari nilai signifikan α 5%, Penyuluhan pajak tidak berpengaruh terhadap terhadap kepatuhan wajib pajak, didasarkan atas nilai 0,314 > dari nilai signifikan α 5%.
BUKU KAS GEREJA DI HKBP CINTA DAMAI MEDAN Audrey Siahaan; Danri T. Siboro; Halomoan Sihombing; Dame Ria Rananta Saragi; Vebry M Lumbangaol
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i2.1142

Abstract

Lembaga gereja memiliki karateristik yang berbeda dengan entitas bisnis. Gereja mendapatkan sumber energi dari sumbangan berbentuk kolekte ataupun asset yang diperoleh dari jemaat itu sendiri ataupun dari luar jemaat. Gereja HKBP, begitu pula dengan Gereja HKBP Cinta Damai, tidak membuat standar buat novel kas gereja. Sehingga audit buat kas gereja di Gereja HKBP Cinta Damai susah buat memandang akuntabelnya. Gereja HKBP Cinta Damai diharapkan bisa membuat terlebih dulu standarbuku kas gereja yang simpel Bila standar novel kas gereja tersebut telah terbuat dipakai serta sesuai bisa rasanya dipakai oleh pengurus keuangan Gereja HKBP Cinta Damai.
The Effect Of PP 55 Of 2022 Implementation And Taxation Socialisation On Tax Compliance Level Of MSMEs Lasando Lumban Gaol; Vebry M Lumban Gaol
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3897

Abstract

This study aims to examine the effect of the Implementation of PP 55 of 2022 and taxation socialization on the tax compliance of MSMEs in Medan City. In this study, data were obtained from questionnaires distributed to 51 MSME respondents in Medan City. The analysis results show that the Implementation of PP 55 of 2022 and taxation socialization together have a positive and significant effect on the tax compliance of MSMEs. These results indicate that tax incentive policies such as PP Number 55 Year 2022 can help MSMEs in economic recovery post Covid-19 pandemic, while the government's intensive taxation socialization can increase taxpayer compliance to fulfill all their tax obligations. In order to improve the tax compliance of MSMEs, continuous socialization regarding tax incentive policies and the use of digital technology are needed to increase the effectiveness of tax education.
Bimbingan Teknis Pelaporan SPT Tahunan WP/UMKM Melalui E-Form 1770 Dekranasda Pemerintah Kabupaten Samosir Vebry M Lumban Gaol; Audrey M. Siahaan; Danri T. Siboro; Halomoan Sihombing
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.657

Abstract

Bentuk kegiatan pengabdian ini adalah seminar yang dilaksanakan selama 2 hari dan tempat pelaksanaannya dilakukan di Dekranasda Pemkab Samosir dan peserta yang hadir adalah para pelaku UMKM. Kegiatan pengabdian masyarakat ini merupakan wujud partisipasi aktif masyarakat akademisi, dalam mendukung program pemerintah, melalui bantuan wajib Pajak UMKM dalam menjalankan kewajiban perpajakannya dimulai dari menghitung terutang pajak, bayar pajak dengan e-Billing, dan laporkan SPT Tahunan via pengisian elektronik. Sehingga wajib pajak UMKM tidak mengalami kesulitan dalam pelaksanaannya kewajiban perpajakannya. Lebih dari 50% anggota masyarakat ini sudah memiliki NPWP, namun jarang melaporkan SPT tahunan, karena kurangnya pengetahuan dan pemahaman tentang kewajiban perpajakan. Diharapkan kedepan Tim Pengabdian akan melakukan pendampingan dalam membantu masyarkat yaitu para pelaku UMKM untuk giat mensosialisasikan pelaporan SPT Tahunan UMKM dan kerjasama dengan Tax Center bersama dengan Kanwil DJP setempat untuk datang ke masyarakat ini untuk melakukan sosialisasi dan edukasi terkait pemenuhan kewajiban perpajakan.
Digital Computer Science for Tax System in SME Taxpayers in Binjai City Vebry M Lumban Gaol; Halomoan S Sihombing; Henry Lumban Batu
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6643

Abstract

:  Computer technology with digital power will bring better tax payment procedures and expectations of compliance levels. The digital world will encourage increasingly widespread use of artificial intelligence components to make tax-related work easier. This research falls under comparative causal studies using a survey method. The population consists of MSME operators (individual taxpayers) in the city of Binjai who have filled out and returned the questionnaire to the researchers. The sample selection was carried out using purposive sampling technique, and data was gathered from the opinions or perceptions of MSME operators (individual taxpayers) in Binjai. The primary data obtained were descriptively analyzed, and the model and the influence of tax rates and tax penalties on taxpayer compliance through tax understanding were examined using path analysis. The findings indicate a significant influence of tax rates and tax penalties on taxpayer compliance both simultaneously and partially, with tax understanding as an intervening variable not fully proving to mediate the relationship between tax rates and penalties on taxpayer compliance. The low path analysis value in this study should be considered by subsequent researchers to include other variables that may affect corporate value
E-Faktur Dan Pelaporan SPT Masa Pajak Pertambahan Nilai Meilinda Stefani Harefa; Nelta Suryatna Putri Bu’ulolo; Vebry Lumban Gaol
Visi Sosial Humaniora Vol. 4 No. 2 (2023): Visi Sosial Humaniora: Edisi Desember 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v4i2.1908

Abstract

The purpose of this study is to know the application of e-Tax Invoice in the filling and reporting of Periodic Tax Return Value Added Tax CV ABC. This research is qualitative descriptive data research and uses primary data that is obtained or collected directly in the field by researchers from the person concerned. The data collection methods used are literature studies, observation and documentation. CV ABC is a company that operates in the field of sales and purchase of spare parts and one of the clients of Eben Ezer Simamora Tax Consultancy Office. From the results of the research, it can be concluded that the filling of Periodic Tax Return Value Added Tax using the e-Tax Invoice application has been implemented in accordance with the applicable regulations, namely the regulations of the Directorate General of Taxes Number PER-16/PJ/2014 with rates 11% with the rates regulated in Law No. 7 of 2021 regarding Harmonization of Tax Regulations and performed the obligation to report Periodic Tax Return Value Added Tax in a timely manner so that it was never subjected to a reporting delay sanction and has been in conformity with the legislative regulations No.42 Year 2009 Article 15A and PMK No.242/PMK.03/2014.
Determinants Of Tax Aggressiveness Meilinda Stefani Harefa; Vebry M. Lumban Gaol
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2355

Abstract

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.
Co-Authors Amran Manurung Audrey M Siahaan Audrey M. Siahaan Audrey M. Siahaan Audrey Siahaan Aurelya Zai, Cindy Tania Dame Ria Rananta Saragi DANIEL HARA TUA LUMBAN GAOL Danri T Siboro Danri T. Siboro Danri T. Siboro Dian Putri Sihotang Enjel Verawati Febrilian, Lamtiar Gaol, Lasando Lumban Grancia Panjaitan Halomoan S Sihombing Halomoan Sihombing Halomoan Sihombing Hamonangan Siallagan Hamonangan Siallagan Harefa, Meilinda Hasugian, Christnova Henry Lumban Batu Hutabarat, Prans Hotmaringan Hutagalung, Joshia Hutapea, Herti Diana Irianto, Tomi MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Marcella Zalukhu Meilinda Stefani Harefa Meilinda Stefani Harefa Meri Gisela Lumbantobing Munte, Mei Hotma Mariati Nababan, Jesika Nelta Suryatna Putri Bu’ulolo Nurhayati Tambunan Pangaribuan, Corry Lucky Pasaribu, Elsa Pebrien Mauli Sinaga Samosir, Hendrik E.S Siahaan, Audrey M. Siahaan, Viona Tasya Sihombing, Halomoan Silaban, Frederick S. Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Sinaga , Pebrien Mauli Sinaga, Era Elfrida Sinurat, Mangasa Sunday Ade Sitorus Verry Verry Verry Verry Verry, Verry Victor H. Sianipar Viona Tasya Br Siahaan Waruwu, Frans Jessens