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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Akuntansi dan Pajak WIDYAKALA JOURNAL The Indonesian Journal of Public Administration (IJPA) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Ultima Management : Jurnal Ilmu Manajemen MEDIA STUDI EKONOMI JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Entrepreneurship & Business International Journal on Social Science, Economics and Art Berdikari : Jurnal Ekonomi dan Statistik Indonesia juremi: jurnal riset ekonomi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Bisnis dan Kewirausahaan Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Community Dedication Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat RUBINSTEIN J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Sihar Tambun
Universitas 17 Agustus 1945 Jakarta
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PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN SELF CONTROL SEBAGAI PEMODERASI Tambun, Sihar; Soetiuono, Agus; Sitorus, Riris Rotua
Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i2.7351

Abstract

Pengaruh insentif pajak dan layanan pajak terhadap persepsi dan kepatuhan wajib pajak Sitorus, Riris Rotua; Tambun, Sihar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/5sp29551

Abstract

The Indonesian government provides tax incentives during Covid-19 and opens online and more intensive tax services, hoping to serve taxpayers well during Covid-19. This study aims to prove the effect of tax incentives and tax services on the perception and compliance of taxpayers (WP). Two models are tested: the development of tax incentives and benefits on taxpayer perceptions. Second, the impact of tax incentives, tax services, and taxpayer perceptions on taxpayer compliance. A sample of 300 respondents from the MSME sector who received the benefits of tax incentives and services during covid 19 in Jakarta. Analysis using structural equation modeling. The results prove that tax services are established to impact taxpayer perceptions. Then, tax incentives, tax services, and taxpayer perceptions are proven to affect taxpayer compliance—tax services indirectly on taxpayer compliance through taxpayer perceptions. The results of this study recommend that the priority strategies to improve taxpayer compliance are improving tax services, education, and socialization to taxpayers so that they have a good perception of taxes and, finally, providing tax incentives.
Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Menggunakan Aplikasi Stata Kepada Anggota IAI Wilayah Bali Tambun, Sihar; Sitorus, Riris Rotua
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i6.1218

Abstract

Software stata adalah software yang sangat membantu dalam pengolahan data panel di bidang akuntansi. Para peneliti di lingkungan IAI kampartemen akuntan pendidik Wilayah Bali belum mengusai software ini dengan baik. Pelatihan yang diadakan sebagai program pengabdian kepada masyarakat dari dosen-dosen untuk membantu para peneliti tersebut memahami penggunaan software stata untuk riset akuntansi berbasis data panel. Tujuan kegiatan ini adalah mengedukasi para penelitian tentang cara pemanfaatan software yang cepat dan efektif menyelesaikan olah data penelitian. Luaran yang diharapkan para peneliti mampu secara mandiri melakukan olah data panel dengan menggunakan software stata. Hasil evalusi keberhasilan program ini menunjukkan tingkat keberhasilan rata-rata 97% untuk setiap item-item yang dievaluasi. Namun, para peserta masih harus melatih skillnya agar semakin terbiasa dan bisa mandiri mengolah data penelitian akuntansi berbasis data panel ini.
Pengaruh Pendemic Covid-19 Dan Global financial crisis Terhadap Upaya Reformasi Perpajakan Yang Dimoderasi Oleh Kebijakan Insentif Fiskal Tambun, Sihar
JOURNAL OF BUSINESS STUDIES Vol 5, No 2 (2020): Journal of Business Studies
Publisher : Universitas 17 Agustus 1945 Jakarta

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

Abstract

Penelitian bertujuan untuk menguji pengaruh Pendemic Covid-19 dan global financial crisis terhadap reformasi perpajakan yang dimoderasi oleh Kebijakan Intensif Fiskal. Sampel penelitian ini menggunakan sampel 148 responden yang terdiri dari para praktisi pajak. Teknik pengambilan sampel menggunakan metode Random Sampling dengan menyebar kuisioner google form dan disebar ke sosial media dan whatsapp group. Pengolahan data dalam penelitian ini menggunakan software Lisrel yang digunakan untuk menguji hipotesis. Hasil penelitian membuktikan bahwa kondisi Pandemic Covid-19 dan global financial crisis berpegaruh signifikan terhadap reformasi perpajakan. Moderasi kebijakan insentif fiskal memperlemah pengaruh dari Pandemic Covid-19 terhadap reformasi perpajakan. Moderasi kebijakan insentif fiskal memperkuat pengaruh dari global financial crisis terhadap reformasi perpajakan.
Determinan Kepatuhan Wajib Pajak Serta Dampak Moderasi Nasionalisme dan Etika Profesi Akuntan Manajemen Sihar Tambun; Pita Rizki Handayani
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5359

Abstract

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that financial statements transparency, financial statements integration, and ethics of the management accountant profession, characteristics can be accounted, and nasionalism had a positive and significant effect on taxpayer compliance and financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance. Nationalism attitudes have a positive and significant effect on taxpayer compliance and moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.
Peran Lokasi dan Persepsi Harga terhadap Minat Beli Ulang Konsumen Mixue: Gaya Hidup sebagai Pemoderasi Rada Dea Ananda Puspa; Abriandi; Sihar Tambun
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 1 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i1.10011

Abstract

This study aims to prove the effect of location and price perception on repurchase intention of Mixue con-sumers with lifestyle as a moderating variable. As many as 300 Mixue consumers contributed in filling out the questionnaire. Purposive sampling was used by setting the criteria for the respondent, namely between 10 and 25 years of age and having made a purchase more than once. SmartPLS 4 SEM is used to process data. The results in this study include location, price perception, and lifestyle variables all having a signi-ficant impact on repurchase intentions. However, lifestyle cannot moderate the influence of location on repeat purchases. Even though it can have a positive impact, lifestyle is not statistically significant in mode-rating the influence of price perceptions on repeat purchases. The conclusion in this study is that companies must innovate a product that meets the lifestyle expectations of customers with impulsive consumption. Apart from lifestyle, price perception also needs to be improved. Location variables also need to be consider-ed, such as being able to offer a safe parking area and a high level of cleanliness and comfort
The Effect of Accounting Literacy and Intellectual Intelligence on Interest in Becoming an Auditor with Remote Audit Competency Needs as Moderator Sihar Tambun; Anjeli Frisilia; Riris Rotua Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10914

Abstract

This study analyzes if accounting and intellectual literacy moderate remote audit ability and auditor interest. This research on accounting literacy, intellectual intelligence, and remote audit proficiency can boost auditor interest. This study includes 150 people of various ages and education. The quantitative study uses structural equation modelling. Causality studies examine direct and moderating variable effects. This study tests data quality using Smart PLS analysis, a variance-based or component-based structural equation model. The program called Smart PLS. This study demonstrated that intellectual intelligence affects auditor interest, not accounting literacy. The desire to become an auditor increases with intelligence. Interest in being an auditor rises with the requirement for remote audit competency. Accounting literacy and intelligence can be affected by remote audit competency. According to this report, individuals and companies should prioritize accounting literacy, intellectual intelligence culture, and remote audit ability. Remote audit competency is important because understanding its main role affects interest in becoming an auditor and managing accounting literature and intellectual intelligence on that desire. Study results show this. These findings can help people become auditors and organizations train auditors
Penunjang Pengungkapan Fraud dan Moderasi Profesionalisme pada Auditorat Utama Investigasi BPK RI Sihombing, Juslen Justinus; Tambun, Sihar
Jurnal Akuntansi Manajerial Vol 9, No 1 (2024): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i1.7904

Abstract

Pengaruh Earnings Management dan Derivatif Keuangan Terhadap Tax Avoidance Dengan GCG Sebagai Pemoderasi Yunita, Yunita; Tambun, Sihar
Jurnal Akuntansi Manajerial Vol 9, No 1 (2024): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i1.7905

Abstract

Pengaruh Profitabilitas dan Leverage terhadap Penghindaran Pajak dengan Capital Intensity sebagai Pemoderasi Tambun, Sihar; Sari, Karina Tika
Jurnal Akuntansi Manajerial Vol 9, No 2 (2024): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i2.8003

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi praktik perpajakan dan memberikan strategi yang dapat membantu pemerintah dalam menyelesaikan masalah ini. Dengan demikian, diharapkan solusi yang lebih logistik dapat dikembangkan dan diterapkan secara global untuk mengurangi praktik perpajakan yang merugikan ekonomi suatu negara. Metode penelitian yang digunakan adalah metode kuantitatif dan diuji dengan menggunakan analisis jalur. Analisis jalur terdiri dari uji direct effect dan moderating effect. Moderating effect dilakukan dengan metode interaksi, yaitu interaksi antara variabel moderating dengan variabel independent. Analisis dilakukan terhadap variabel-variabel yang mempengaruhi penghindaran pajak. yaitu Profitabilitas, Leverage , dan capital intensity. Dengan menganalisis 24 perusahaan dibidang makanan dan minuman selama tahun 2021-2023, secara keseluruhan, hasil analisis ini mengindikasikan adanya variasi signifikan dalam penghindaran pajak dan Leverage  antar perusahaan. Oleh karena itu, penelitian lebih lanjut diperlukan untuk memahami hubungan antara variabel-variabel ini secara lebih mendalam. Kesimpulan yang didapat dari penelitian tersebut yaitu tiga hipotesisi signifikan atau diterima dalam penelitian. Disarankan penelitian selanjutnya, disarankan untuk memperluas cakupan penelitian dengan melibatkan sampel perusahaan yang lebih besar dan beragam. Serta mempertimbangkan variabel-variabel lain yang potensial mempengaruhi penghindaran pajak, seperti ukuran perusahaan, kepemilikan saham, dan karakteristik industri.
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Ani Haryati Ani Haryati Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby Reza Bobby, Bobby Christin, Lenna Darnis, Rahmi Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Ferawati Ferawati Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Gea, Yosef Yunianto Gianida Utari Gunawan Gonçalves, Sonya Bano Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jian Ariani Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Mevia, Davhina Resta Mofun, Soviya Naomi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Naftali, Jeannike Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri Nurjamilah, Siti Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly PRASETYO ADI NUGROHO, PRASETYO ADI Prasetyo, Sisman Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Ridho, Muhamad Rio Johan Putra Riris Rotua Sitorus Riskiah, Susi Handayani Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Setyowati, Riska Dewi Sihombing, Juslen Justinus Sirait, Swanto Siti Barokah, Siti Siti Nurjanah Sitorus, Frangky Yosua Soetiuono, Agus Sovia Nomi Mofun Subekti, Khalisah Visiana Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita