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All Journal Jurnal Manajemen dan Bisnis (Performa) Journal Of English Language and Education Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Journal of Education and Instruction (JOEAI) Alignment: Journal of Administration and Educational Management NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Cahaya Mandalika International Journal of Business, Law, and Education Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Saintifik International Research Journal of Business Studies EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ronny Buha Sihotang
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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SUB SEKTOR LOGAM YANG TERDAFTAR DI BEI PADA PERIODE 2019-2022 Irvan Alfredo Pardosi; Ronny Buha Sihotang; Remista Simbolon
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1084

Abstract

Legal efforts made by companies to avoid taxes by reducing the deferred tax burden are called tax avoidance. If tax avoidance activities are carried out according to the rules of the applicable law, it is considered legal by the company. The purpose of this study is to understand and analyze the various benefits of profitability (X1) and business growth (X2) on financial performance (Y) in the Metal Subsector listed on the Indonesia Stock Exchange. The method used in this research is quantitative, and the annual report of the Metal Company for the period 2019-2022 as secondary data. Panel data regression is applied for analysis techniques. The findings of this study explain that profitability produced with ROA and company size produced with SIZE have no significant effect on Tax Avoidance in Metal Companies on the Indonesia Stock Exchange. Keywords: Profitability, Company Size, Tax Avoidance
Kepatuhan Pelaporan SPT Tahunan atas Pemahaman Pajak dan Kualitas Pelayanan Fiskus pada Wajib Pajak Orang Pribadi di KPP Pratama Cileungsi Siagian, Sharon Cristina Tabita; Rinendy, Jhon; Sihotang, Ronny Buha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4562

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman pajak dan kualitas pelayanan fiskus terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi. Penelitian dilakukan dengan menggunakan 100 sampel wajib pajak orang pribadi sebagai data primer. Pengumpulan data melalui penyebaran kuesioner menggunakan metode purposive random sampling. Hasil penelitian menunjukkan bahwa pemahaman pajak dan kualitas pelayanan fiskus secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cileungsi, secara simultan juga berpengaruh signifikan terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di KPP Pratama Cileungsi.
Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) Budi Dharmadi; Ronny Buha Sihotang; Judith T. Gallena Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i4.9595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020. Kata kunci: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi
Moderating Role of Activa Structure on Bond Prices of Manufacturing Companies on the Indonesia Stock Exchange Tarigan, Rio Adrianus; Sihotang, Ronny Buha; Sitompul, Grace Orlyn
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.520

Abstract

The aim of this research is to explore and quantify the interplay among interest rates, inflation, and market risk factors concerning bond prices, with asset structure playing a moderating role. Employing an associative quantitative approach, the study focused on 32 companies that issued bonds on the IDX between 2019 and 2021. A saturated sample technique (Census) was utilized, encompassing all 128 data points (n) from the population. Data analysis employed Moderating Regression Analysis (MRA). The findings indicate that interest rates and inflation individually exert a significant influence on corporate bond prices on the IDX. However, market risk does not demonstrate a significant impact on bond prices individually. Nevertheless, collectively, interest rates, inflation, and market risk jointly affect bond prices. The moderation test results, including the residual test, reveal that asset structure does not moderate the relationship between interest rates, inflation, and market risk on bond prices.
The Mediating Effect of Dividend Policy on Profitability and Market Value Added on Stock Prices in Retail Companies in Indonesia Simbolon, Aditya Jono; Sihotang, Ronny Buha; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.523

Abstract

The purpose of this study was first to examine the simultaneous and partial effects of Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies listed on the IDX. Second to examine the mediating effect of dividend policy (DPR) between Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies on the Indonesia Stock Exchange. This research approach is quantitative which is associative in nature. The population used for this study were retail companies listed on the IDX in the 2019-2022 period totaling 13 companies. The sample technique uses a census technique where all companies are used as research samples so that 4 consecutive years of observation data are obtained with a total of 52 data observations. The data analysis technique uses Oldineray Least Square multiple linear regression andPath Analysis by conducting partial (t test) and simultaneous (F test) tests. The results of this study prove that in the first model partially profitability (ROE) has a significant effect on dividend policy (DPR), while Market Value Added (MVA) has no significant effect on dividend policy (DPR). The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on dividend policy (DPR). The research results in the second model partially profitability (ROE) has no significant effect on stock prices, while Market Value Added (MVA) has a significant effect on stock prices. The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on stock prices. The results of the third model in path analysis testing can be proven that dividend policy (DPR) is able to mediate the relationship between profitability (ROE) and stock prices. Dividend policy (DPR) is not able to mediate the relationship of Market Value Added (MVA) to stock prices.
The Moderating Role BOPO of CAR, NPL, NIM and LDR on Banking Stock Returns on the Indonesian Stock Exchange Siagian, Sri Haryati; Sihotang, Ronny Buha; Rinendy, Jhon
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.525

Abstract

This research aims to determine and prove the partial and simultaneous influence of Capital Adequency Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operating Costs Operating Income (BOPO) on Stock returns. The second objective is to prove whether BOPO moderates the relationship between Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operating Costs and Operating Income (BOPO) on stock returns. This research uses an associative quantitative approach model, namely research to test the influence of the independent variable on the dependent variable. The population used in this research was 43 banks that were included and registered on the IDX for the 2018-2022 period. The sampling technique used uses the Purposive Sampling technique, namely that samples are taken based on certain criteria so that 20 banks are obtained with an observation period of 5 years so that 100 observation data are obtained. The data analysis technique uses Moderating regression where data analysis will use residual testing. Hypothesis testing uses the t test, F test and residual test. The results of this research prove that CAR, NIM, LDR partially have no effect on stock returns. The NPL and BOPO variables partially influence stock returns. Based on the simultaneous test, it can be concluded that the variables CAR, NPL, NIM, LDR and BOPO simultaneously have a significant effect on stock returns. The residual test results show that BOPO does not moderate the relationship between CAR, LDR, NIM and NPL on the Return variable.
Mediating Role of Dividend Policy on the Effect of Profitability, Company Size, and Capital Structure on the Value of Manufacturing Companies in the Indonesia Stock Exchange Simanjuntak, Yuliana Efriani Kristianingsih; Sihotang, Ronny Buha; Hutabarat, Francis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.552

Abstract

This study aims to analyze and prove (1) the effect of Profitability, company size, and capital structure partially and simultaneously on the value of Manufacturing companies on the IDX. The problem in manufacturing companies is that there is still an uneven distribution of dividends, which can affect company value. The population of this study were all manufacturing companies on the IDX using purposive sampling technique, namely sample withdrawal based on specific criteria. This type of research is quantitative descriptive research, which aims to describe or describe the properties (characteristics) of a situation or research object, carried out through quantitative data collection and analysis and statistical testing. This research test tool uses multiple linear regression models, such as the t-test and F-test. The results of this study prove that Profitability, company size, capital structure, and dividend policy simultaneously affect the value of manufacturing companies on the IDX. Partial test results prove that company size and capital structure affect the value of manufacturing companies on the IDX, while profitability and dividend policy do not affect the value of manufacturing companies on the IDX. The results of path analysis testing prove that Profitability through dividend policy affects firm value. Company size through dividend policy does not affect firm value. Capital structure through dividend policy does not affect firm value.
Pengaruh Pelatihan Kerja, Motivasi Kerja, dan Reward Kerja terhadap Displin Kerja Karyawan RS Advent Imelda Surbakti; Ronny Buha Sihotang; Harman Malau
Journal Of Administration and Educational Management (ALIGNMENT) Vol. 7 No. 1 (2024): ALIGNMENT : Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v7i1.9516

Abstract

This research aims to review the factors that encourage conscious discipline among employees at the Medan Adventist Hospital. A total of 100 employees as respondents indicated their feelings at work which were assessed through Job Training, Work Motivation, Work Rewards and Work Discipline in their work environment at Medan Adventist Hospital. With an instrument of 35statements that will be answered according to the conditions of each employee. So, through multiple linear regression testing, results were found using the t test of = 3.873 > 1.649 with a significance of 0.00 > 0.05 on job training, so it was stated that Job Training had an effect but not significant on work discipline, t was = 0.828 > 1.649 with a significance of 0.410 > 0.05 on Work Motivation, it is stated that Work Motivation has a significant effect on work discipline, and t = 2.400 > 1.649 with a significance of 0.018 > 0.05 on Work Rewards, then it is stated that Work Rewards has a significant effect on work discipline. Keywords : Job Training, Work Motivation, Work Rewards, Work Discipline
PENGARUH RASIO UTANG, STRUKTUR MODAL, PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR HEALTHCARE TAHUN 2018-2021 Puspitasari, Gladys Beatrice Angelia; Hutabarat, Francis; Sihotang, Ronny Buha
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3890

Abstract

Sasaran dari penelitian ini adalah untuk menyelidiki bagaimana nilai perusahaan di sektor kesehatan akan berubah diantara tahun 2018 dan 2021 yang dipengaruhi rasio utang, struktur modal dan profitabilitas. Sampel sebanyak 68 terdiri dari 17 bisnis dan data penelitian selama 4 tahun. Time series dan cross section digabungkan dalam pendekatan data. Pendekatan analisis statistik deskriptif dan analisis regresi linier berganda yang memanfaatkan program PSPP, keduanya digunakan dalam penelitian ini. Berdasarkan temuan analisis, DAR berefek negatif dan signifikan terhadap PER, sedangkan DER berefek positif dan signifikan. Sementara PER memiliki efek secara negatif dan tidak signifikan oleh ROE.
PENGARUH PROFITABILITAS DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM&SEJENISNYA YANG TERDAFTAR DI BEI PERIODE 2018–2021 Angel Maria Grace; Ronny Buha Sihotang
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 2 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i2.1405

Abstract

The aim of conducting research is to find out the effect of profitability with fiscal loss compensation on tax avoidance of manufacturing companies in the metal & similar sub-sectors on the Indonesia Stock Exchange for the 2018-2021 period. It was determined through the purposive sampling method that there were around 36 samples from 17 selected companies. Using data in statistical form through the SPSS 25 application. The research results obtained are profitability and fiscal loss compensation have a simultaneous impact on tax evasion. The partial test obtains a significant effect on profitability, while compensation for fiscal losses does not have a significant effect on tax evasion.
Co-Authors Alias Arif Likoi Amos Saptari Marnala Angel Maria Grace Budi Dharmadi Francis Hutabarat Harlyn L. Siagian Harman Malau Hendrianto Imelda Surbakti Irene Yuliana Sitompul Irvan Alfredo Pardosi Jhon Rinendy Judith Tagal Gallena Sinaga Kingstone Tamba Lesdon Bakkara Marbun, Ramlon Polman Sagala Prancis Hutabarat Priscilla Deborah Situmorang Puspitasari, Gladys Beatrice Angelia Ramlon Marbun Remista Simbolon Rumiris, Rumiris Russel Richard Michael Frans Siagian, Sharon Cristina Tabita Siagian, Sri Haryati Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Aditya Jono Situmorang, Priscilla Deborah Tarigan, Rio Adrianus Tri Nugroho Suwandi Warouw, Charlyne Sterly Zebedeus, Zenyka Viedeyona Zenyka Viedeyona Zebedeus