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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) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Law and Economics GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity 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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Journal : Visi Sosial Humaniora

 1 
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.
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 Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.
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 Siahaan Aurelya Zai, Cindy Tania Batu, Henry Lumban Dame Ria Rananta Saragi DANIEL HARA TUA LUMBAN GAOL Danri T. Siboro Dian Putri Sihotang Enjel Verawati Febrilian, Lamtiar Frederick Saroha Silaban Gaol, Lasando Lumban Grancia Panjaitan Halomoan Sihombing Hamonangan Siallagan Harefa, Meilinda Hasugian, Chrisnova Hasugian, Christnova Hutabarat, Prans Hotmaringan Hutagalung, Joshia Hutapea, Herti Diana Irianto, Tomi Jenny M Simanjuntak Krismanto Erick Tobush Naibaho MANATAP BERLIANA LUMBAN GAOL Marcella Zalukhu Meilinda Stefani Harefa Meilinda Stefani Harefa Meri Gisela Lumbantobing Munte, Mei Hotma Mariati Nababan, Jesika Nelta Suryatna Putri Bu’ulolo Nopeline, Nancy Nurhayati Tambunan Pangaribuan, Corry Lucky Panjaitan, Grancia Pasaribu, Elsa Prans Hotmaringan Hutabarat Purba, Martin Luter Samosir, Hendrik E.S Siahaan, Audrey M. Siahaan, Viona Tasya Siboro, Danri T Siboro, Danri T. Sihombing, Halomoan Sihombing, Halomoan S Sihotang, Jusmer Silaban, Frederick S. Silaban, Yolanda N Simanjuntak, Sabriana R Simanjuntak, Sri Damai Simanjuntak, Sri Ida Royani Sinaga , Pebrien Mauli Sinaga, Era Elfrida Sinurat, Mangasa Sitinjak, Ruth Betaria Sri Ida Royani Simanjuntak Verry Verry Verry Verry, Verry Victor H. Sianipar Viona Tasya Br Siahaan Waruwu, Frans Jessens