Article Per Year (5 Year)
p-Index From 2021 - 2026
3.492
P-Index
This Author published in this journals
All Journal JAKPI Journal of Economic, Bussines and Accounting (COSTING) Aktiva : Jurnal Akuntansi dan Investasi Jurnal Review Pendidikan dan Pengajaran (JRPP) Proceeding of National Conference on Accounting & Finance JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Jurnal Bisnis Mahasiswa ProBisnis : Jurnal Manajemen Jurnal Peradaban Masyarakat (JPM) Madani: Multidisciplinary Scientific Journal PENG: Jurnal Ekonomi dan Manajemen Economic and Business Horizon ACCUMULATED JOURNAL METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Siti Aisyah
Accounting Study Program, Faculty Of Economics And Business, Universitas Potensi Utama, Sumatera Utara, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Pengaruh Program Pemutihan Pajak, Kualitas Pelayanan, Sosialisasi Perpajakan, dan Sanksi Administrasi terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda 2 dan Roda 4 Aisyah Ramadhani; Emi Masyitah; Siti Aisyah
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p0t4n134

Abstract

Studi ini menguji bagaimana program pemutihan pajak, kualitas pelayanan, sosialisasi perpajakan, dan sanksi administrasi berkaitan dengan kepatuhan wajib pajak kendaraan bermotor roda 2 dan roda 4 di Kantor Samsat Stabat, Kabupaten Langkat, dengan desain kuantitatif asosiatif kausal. Kuesioner diisi oleh 100 wajib pajak yang dijaring secara accidental sampling, dan jawabannya dianalisis dengan regresi linear berganda menggunakan SPSS. Program pemutihan tidak berpengaruh signifikan terhadap kepatuhan (t = 1,839; sig. = 0,069). Kualitas pelayanan (t = 3,094; sig. = 0,003) dan sosialisasi perpajakan (t = 3,643; sig. = 0,000) memiliki pengaruh positif yang signifikan, sedangkan sanksi administrasi tidak berpengaruh signifikan (t = −0,178; sig. = 0,859). Bila diuji bersama, keempat variabel berpengaruh signifikan (F = 6,919; sig. = 0,000) dengan adjusted R² 19,3%. Kepatuhan karenanya lebih ditentukan oleh mutu pelayanan dan informasi ketimbang oleh insentif pemutihan atau denda saja.
Pengaruh Leverage, Firm Size, dan Transfer Pricing terhadap Cash Effective Tax Rate (CETR) pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2020-2024 Najwa Dinda Putri; Ina Liswanty; Emi Masyitah; Siti Aisyah
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp366-383

Abstract

Leverage, Firm Size, and Transfer Pricing are examined in relation to the Cash Effective Tax Rate (CETR), focusing on IDX-listed healthcare firms for the 2020-2024 period. The population comprised 38 companies, from which 14 were selected as research samples through purposive sampling. The study used a quantitative approach, drawing on secondary data from corporate annual financial statements. A multiple linear regression model was estimated, with t-tests evaluating each predictor’s association with CETR and an F-test assessing their joint significance. The partial test results reveal that Leverage, Firm Size, and Transfer Pricing do not have statistically significant individual effects on CETR. However, the simultaneous test indicates that these three variables jointly have a statistically significant effect on CETR, as reflected by a significance value of 0.015, which is below the 0.05 threshold. These findings suggest that although none of the independent variables demonstrates a significant effect individually, their combined effect on CETR is statistically significant.
Co-Authors Aisyah Ramadhani Christoperleo Andelim Desy Astrid Anindya Dewi Rafiah Pakpahan Dinda Ramadhani Dwi Pertiwi Anggraini Emi Masyitah Febrian Sembiring Fitriana Fitriana Gilang Adiko Ina Liswanty Irene Ika Wardhani Irine Ika Wardhani Janit Putri Nainggolan Jessica Angeline Cokro Jose Dewanta Barus Junela Panjaitan Mifta Pramudita Marwan Muhammad Habibie Najwa Dinda Putri Pani Ada Wilsa Damanik Parhusip, Austin Alexander Prastiwi Puji Lestari Pratiwi Pratiwi Purwita Sari Purwitha Sari Putri Nazli Riadi Riadi Riadi Riadi Ridho Gilang Adiko Ridho Gilang Adiko Ridho Gilang Adiko Ridho Gilang Adiko Sebastian Samudra Hutagaol Siregar, Ratih Anggraini Syarifah Fadillah Natasha Taufiq Risal Tika Nirmala Sari Tonna Balya Zeva Anela Nababan