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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Management, Economic and Accounting
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT Yunita Sari Rioni; Junawan Junawan; Roro Rian Agustin
Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This service aims to help SMEs in Lada Gardens, Hinai District, Langkat Regency so that they can understand how to make NPWP, provide understanding to become taxpayers who comply with the applicable Taxation Law. In SMEs, it is very necessary to have a TIN, from the socialization carried out to SMEs in the Pepper Garden, Hinai District, Langkat Regency, the perpetrators understand the making of SME TIN and understand being a good taxpayer.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN EFILLING BAGI WAJIB PAJAK ORANG PRIBADI Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The aims of this research is to determine how much influence perception of usefullness, perception of ease of use and taxpayer satisfaction of the use of e-filling on employees PT. Accentuates Medan. This research is an associative research. The type of data used is the primary data obtained by distributing questionnaires to respondent on employees PT. Accentuates Medan who have used e-filling of 50 respondent. Data collection techniques in this study through quesionnaries and observations. The author uses multiple linear analysis techniques with SPSS IBM software to process the data, first to test the data. The result of the research shows that the perception of usefulness has a positive and significant effect on the use of e-filling. Perceived ease of use has no positive and significant effect on the use of efilling, and perception of user satisfaction have a positive and significant effect on the use of e-filling. However, perceptions of usability, perception of ease of use and user satisfaction simultaneously have a positive and significant influence on the use of e-filling.
ANALISIS EFISIENSI PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN KONTRIBUSINYA PADA PENERIMAAN PAJAK KPP PRATAMA BINJAI Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The objective of the research was to determine whether the implementation of Government Regulation No. 46 of 2013 (PP 46 of 2013) improves the efficiency of fulfilling tax obligations for taxpayers, and provides an increase in the growth of the number of taxpayers so that it will provide an increase in tax revenue contribution to Binjai Tax Office (KPP Pratama Binjai). The sampling technique used in this study uses the census method with the criteria of using the total number of individual and corporate taxpayers with omzet less than or equal to 4.8 billion a year registered at the KPP Binjai Pratama Tax Service Office totaling 1,256 taxpayers. The analytical method uses quantitative descriptive analysis with a Comparative approach, and the hypothesis test used is the Paired Sample T-test. The result of the research show that the application of PP 46 of 2013 provides an increase in the efficiency of fulfilling tax obligations for taxpayers than before the enactment of this government regulation, and increases the growth of the number of taxpayers, so that the contribution of tax revenue increases in Binjai Primary Tax Office compared to before the implementation of PP 46 of 2013.
ANALISIS TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK PENGHASILAN SETELAH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KPP MEDAN BELAWAN Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah dengan diterapkannya PP 23 tahun 2018 pertumbuhan wajib pajak dan penerimaan Pajak Penghasilan UMKM meningkat signifikan dibandingkan dengan sebelumnya. Sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dimana menghasilkan 50 Wajib Pajak Badan (UMKM) yang tercatat sebagai Wajib Pajak Kantor Pajak Pratama Medan Belawan. Metode analisis menggunakan analisis deskriptif kuantitatif dengan pendekatan Comparativ. Uji hipotesis yang digunakan adalah Uji Paired Sample T-test. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 memberikan peningkatkan Pertumbuhan Wajib Pajak pemenuhan kewajiban perpajakan bagi wajib pajak dibanding sebelum diberlakukannya peraturan pemerintah ini, dan meningkatkan Pertumbuhan Jumlah Wajib Pajak, sehingga kontribusi Penerimaan Pajak meningkat Pada KPP Pratama Belawan jika dibandingkan dengan sebelum penerapan PP 23 Tahun 2018.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yunita Sari Rioni; Junawan Junawan
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk mengkaji dan memperoleh bukti empiris mengenai pengaruh perencanaan pajak terhadap praktik manajemen laba seteleh terjadinya perubahan (penurunan) tarif pajak tunggal pada tahun 2017 pada perusahaan nonmanufaktur yang terdaftar pada Bursa Efek Indonesia. Pengaruh perencanaan pajak terhadap manajemen laba tersebut juga dikaitkan dengan fenomena perubahan (penurunan) tarif pajak yang dimulai pada tahun pajak 2010. Penelitian ini menggunakan sampel 77 perusahaan nonmanufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Penelitian ini menggunakan statistik deskriptif dan uji regresi linier sederhana untuk analisa data. Variabel dependen dalam penelitian ini adalah manajemen laba, sedangkan variabel independen dalam penelitian ini adalah perencanaan pajak. Berdasarkan hasil analisa data, terlihat bahwa perencanaan pajak ternyata tidak berpengaruh positif terhadap manajamen laba pada perusahaan nonmanufaktur yang terdaftar di BEI. Akan tetapi, hasil pada analisis deskriptif menunjukkan bahwa 77 perusahaan yang menjadi sampel dalam penelitian ini melakukan perencanaan pajak dengan cara menghindari penurunan laba.
Analisis Kepatuhan Wajib Pajak Pada UMKM Di Kota Medan Junawan Junawan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12474

Abstract

This study aims to examine and analyze the effect of taxpayer behavior and economic factors, as well as tax justice on taxpayer compliance. The population of this study includes SME registered at the North Sumatra I Regional Tax Office in Medan, amounting to 200,000 SME, and using the accidental sampling technique. Data analysis used multiple linear regression. The results showed that simultaneously the behavior of taxpayers, economic factors, and tax justice had a significant effect on taxpayer compliance. Partially, the variables of taxpayer behavior and economic factors have a significant positive effect on taxpayer compliance, but tax justice has no effect on taxpayer compliance.
ANALISIS EFEKTIVITAS TRANSPORMASI PEPAJAKAN DIGITAL DENGAN PENDEKATAN ORGANIZATIONAL CULTURE DAN TECHNOLOGY CONTEXT PADA UMKM DI KOTA MEDAN Junawan Junawan; Sumardi Adiman
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 3 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i3.2023.1422-1429

Abstract

This study aims to examine and analyze the effect of the effectiveness of using digital tax transformation using an organizational culture and technology context approach. The population of this study includes a portion of the assisted SMEs of the North Sumatra Regional Office, amounting to 40 SMEs, and uses a saturated sample technique. Data analysis using multiple linear regression. The results of the study show that simultaneously organization culture and technology context have a significant effect on the effectiveness of the use of tax digitalization. Partially, the organization culture and technology context have a significant positive effect on the effectiveness of the use of tax digitalization..
Election and Stock Market Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The general election (Pemilu) is a political event that significantly impacts the economy, including the stock market. Political uncertainty during the election period can influence investor behavior, market volatility, and stock trading patterns. This study aims to analyze stock trading trends on the Indonesia Stock Exchange (IDX) during election seasons, identify specific patterns in stock transactions during elections compared to normal periods, and examine the factors influencing changes in stock transactions during elections. The research method used in this study is descriptive analysis with a secondary data approach obtained from the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), and various academic sources and scientific journals. The results indicate that during the election period, market volatility increases, particularly in the infrastructure, banking, and property sectors, which experience price surges due to expectations of government policies supporting investment and development. Conversely, the energy and industrial sectors experience high fluctuations due to uncertainties surrounding policies that will be adopted by the new administration. The key factors influencing stock transactions during elections include political uncertainty, which leads investors to favor defensive stocks; government economic policies, where campaign promises and fiscal policy plans affect stock price movements; and market sentiment, which is shaped by survey results and polling of competing candidates. The study concludes that elections have a significant impact on stock trading patterns, leading to increased volatility and a tendency for investors to shift their investment portfolios to safer sectors. Therefore, investors are advised to diversify their investments and consider political factors in their investment strategies. Stricter regulations and greater transparency from capital market authorities are also necessary to maintain market stability during election periods..
Stock Transaction Manipulation Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i2.566

Abstract

The Indonesian capital market continues to grow rapidly with the increasing number of retail investors in recent years. However, this growth is also accompanied by the phenomenon of stock transaction manipulation, especially in small-cap stocks or known as "gorengan" stocks. This manipulation practice creates price distortions that do not reflect the company's fundamentals, thereby harming investors and diminishing trust in the integrity of the capital market. This research aims to identify transaction patterns of risky stocks and penny stocks, analyze the factors causing stock transaction manipulation, and evaluate its impact on the stability of the capital market in Indonesia. The research method used is qualitative descriptive with a literature review approach. Data were obtained from reports by the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), academic journals, and trusted economic news sources. The analysis techniques used include descriptive analysis and content analysis with data source triangulation to enhance the validity of the findings. The research results indicate that the lack of transparency from issuers, suboptimal regulations, and low financial literacy among retail investors are the main factors that enable stock manipulation. The impacts include high price volatility, potential significant losses for investors, and a decline in trust in the capital market. To address this issue, strengthening regulations, utilizing early detection systems based on data analytics technology and artificial intelligence (AI), as well as providing financial education for retail investors to enhance their understanding of investment risks, are necessary. With these measures, it is hoped that the stability and integrity of the Indonesian capital market can be better maintained.
Analisis Penerimaan Pajak Parkir dan Kontribusinya terhadap Pendapatan Daerah Kota Medan: Penelitian Jessica Octavia Abigael Sibarani; Tengku Eka Susilawaty; Junawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1891

Abstract

This study analyzes parking tax revenue and its contribution to Medan City's Regional Original Revenue (PAD) for 2020-2022. Using a descriptive quantitative approach, primary data was obtained from the Medan City Regional Revenue Agency (BPD) through documentation techniques. The sample was taken using a purposive sampling method. Data analysis used an effectiveness ratio and contribution formula. The results show that despite the increasing number of vehicles, the contribution of parking tax to PAD is very low and inconsistent. Illegal parking practices and inaccurate parking spot data result in lost revenue potential. The contribution of parking tax to Medan City's PAD ranges from 0.51% to 1.09%, with significant fluctuations during the 2020-2022 period. More specifically, the contribution in 2020 was 1.06%, decreased drastically to 0.51% in 2021 (possibly due to the pandemic), and increased slightly to 1.09% in 2022. This fluctuation indicates that parking tax revenue in Medan City remains very low and has not had a significant impact on regional finances.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Bambang Suwarno Dito Aditia Darma Nasution Harto, Triono Hutahaean, Sondang Lastiur Jessica Octavia Abigael Sibarani Lidia Arlini Nasution Nancy Mayriski Siregar Noni Tambuwun Noviani Rifki Nandar Febriyan Roro Rian Agustin Sara Melati Octania Br Lumbanraja Shikin Aulia Azzahra Sumardi Adiman Syahrial Hasanuddin Pohan Tengku Eka Susilawaty Yohana Michelle Kaban