Article Per Year (5 Year)
p-Index From 2021 - 2026
3.783
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Indonesia Mejuajua BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Majalah Iptek Politeknik Negeri Medan Polimedia JURNAL AKUNTANSI DAN BISNIS Return : Study of Management, Economic and Bussines Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi, Keuangan dan Perpajakan Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Situngkir, Anggiat
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Pengaruh Kesadaran, Sanksi, dan Sosialisasi terhadap Kepatuhan Membayar PBB Pegawai Bank Sumut Medan Siregar, Putri Fadhilah; Situngkir, Anggiat; Sibarani, Pirma; Napitupulu, Ilham Hidayah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1988

Abstract

This study aims to analyze the influence of taxpayer awareness, tax sanctions, and tax socialization on taxpayer compliance at PT Bank Sumut, Medan Coordinator Branch Office. The study was conducted by involving 126 respondents as a sample. The type of data used is primary data obtained directly from respondents through research instruments. Data analysis was carried out using multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of the study indicate that partially the variable of taxpayer awareness has a positive and significant effect on taxpayer compliance. Conversely, the variables of tax sanctions and tax socialization do not show a significant effect on the level of taxpayer compliance in paying Land and Building Tax at PT Bank Sumut, Medan Coordinator Branch Office.   Abstract Penelitian ini bertujuan menganalisis pengaruh kesadaran wajib pajak, sanksi perpajakan, dan sosialisasi pajak terhadap kepatuhan wajib pajak pada PT Bank Sumut Kantor Cabang Koordinator Medan. Penelitian dilakukan dengan melibatkan 126 responden sebagai sampel. Jenis data yang digunakan merupakan data primer yang diperoleh langsung dari responden melalui instrumen penelitian. Analisis data dilakukan menggunakan regresi linear berganda untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial variabel kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sebaliknya, variabel sanksi pajak dan sosialisasi pajak tidak menunjukkan pengaruh yang signifikan terhadap tingkat kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di PT Bank Sumut Kantor Cabang Koordinator Medan.
Pengaruh Keputusan Investasi, Kebijakan Dividen dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Infrastructure, Property dan Real Estate Sitorus, Angel Pattrecia; Napitupulu, Ilham Hidayah; Situngkir, Anggiat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12013

Abstract

Penelitian ini bertujuan untuk menilai pengaruh dari keputusan investasi, kebijakan dividen dan profitabilitas terhadap nilai perusahaan. Nilai perusahaan sebagai variabel dependen diproksikan dengan Price Book Value (PBV) dan variable independen menggunakan Price Earning Ratio (PER) sebagai proksi keputusan investasi, Dividen Payout Ratio (DPR) digunakan sebagai proksi kebijakan dividen dan Return On Equity (ROE) digunakan sebagai proksi profitabilitas. Jumlah sampel dalam penelitian ini sebanyak 32 perusahaan dari 163 perusahaan yang menjadi populasi pada sektor infrastructure, property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024 dengan teknik purposive sampling. Analisis data yang digunakan adalah statistik deskriptif dan regresi linear berganda menggunakan software SPSS versi 29. Berdasarkan analisis data, menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan keputusan investasi dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan.
The Implementation of Value Chain Holistic Model of Ulos Weaving Fabric Creative Industry Dameria Naibaho; Arlina Pratiwi Purba; Anggiat Situngkir; Jojor Lisbet Sibarani
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i3.224

Abstract

This research has a long-term goal to increase the income of stakeholders in the us weaving fabric industry in North Sumatra and the National Gross Domestic Product in Indonesia. The specific target to be achieved is to improve the concept of a value chain holistic model of the Ulos weaving fabric industry, which will soon be implemented. The methods used in achieving this goal are an experimental study by a value chain holistic model of the Ulos weaving fabric industry using the strength and opportunities strategy. Through a Focus Group Discussion involving MUSRENBANG, KOPERINDAG, City Government, Provincial Government, Ulos Weaving Fabric Manufacturers Group, Weaver Group, and Producers Cooperative, information and data will be collected, which will be grouped into Strengths, Weaknesses, Opportunities, and Threats information. The evaluation of data and information through a SWOT analysis shows the results that the proposed model is good and continues to implement a production and marketing strategy, where the establishment of a production cooperative will strengthen SMEs with a joint commitment of members and will facilitate the capital. The Association of SMEs was formed to produce quality production and standardized prices so as to be able to deal with internal competition properly, which will be able to support the Lake Toba tourist destination as a tourism activity in North Sumatera. Standing for marketing is also needed to support the construction of toll roads along the Lake Toba area through the tourist gateways of Medan and Silangit.
Pengaruh Pengetahuan Pajak, Sosialisasi Pajak dan Sanksi Pajak, Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus: Samsat Lubuk Sikaping) Kholbi, Nurainun; Situngkir, Anggiat
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4697

Abstract

This research examines how Tax Knowledge, Tax Socialization, and Tax Sanctions affect Lubuk Suhuing Samsat Office motor vehicle tax payer compliance. Examining the characteristics that promote taxpayer compliance is crucial to improving regional tax income. This quantitative research surveys 100 Lubuk Suhuing Samsat taxpayers using questionnaires. The data were analyzed using SPSS linear multiple regression. In this research, Tax Knowledge, Tax Socialization, and Tax Sanctions are independent variables while Taxpayer Compliance is dependent. The findings reveal that three independent factors concurrently affect taxpayer compliance. Tax Knowledge, Tax Socialization, and Tax Sanctions positively and significantly affect Taxpayer Compliance. To guarantee long-term success, strong communication and unpaid education initiatives are also crucial. This research demonstrates that enhancing Samsat office service quality may increase taxpayer trust and volunteer attitudes. Better local government-community partnership should also make environmental taxes more transparent and beneficial.
PENGARUH MANAJEMEN LABA, TAX AVOIDANCE, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Ika Amanda Lubis; Anggiat Situngkir
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1781

Abstract

This study aims to examine the effect of earnings management, tax avoidance, and leverage on firm value. This research is quantitative research. The data used in this study are secondary data in the form of financial reports of non-cyclical consumer sector companies obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The sampling method in this study was purposive sampling, so that 38 samples were obtained from 130 companies that became the study population. The test was conducted using multiple linear regression analysis with SPSS Version 27. The results showed that the earnings management variable had no effect on firm value, while the tax avoidance and leverage variables had an effect on firm value.
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Fatimah Azzahra; Eli Safrida; Anggiat Situngkir; Ilham Hidayah Napitupulu; Putri Syuhada
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Chintya Lauren Sitopu; Anggiat Situngkir; Ilham Hidayah Napitupulu; Rizki Syahputra
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.892

Abstract

This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and  providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period. 
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Irma Ardiani; Anggiat Situngkir; Ilham Hidayah Napitupulu; Susilawati Susilawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.893

Abstract

This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance. 
Co-Authors Abdul Rahman Affandi, Ismi Alexander Sebayang Benny Irawaty Simarmata Berman Panjaitan Chairunnisa Arfanni Chintya Lauren Sitopu Dameria Naibaho Darmawati Simanjuntak - Devy Joy Arthauli Situmorang Dola Malau Evi Juliani Hutasoit Fatimah Azzahra Franklin Taruyun Hudeardo Sinaga Harahap, Nur Asiah Heddy Hutabarat Hutabarat Ika Amanda Lubis Inggrid Muthiasafitri Irma Ardiani Jenny Sari Tarigan Jojor Lisbet Sibarani Jonni Hamonangan Silaen Kamil, Idham Khanti Listya Kholbi, Nurainun lham Hidayah Napitupulu Marlya Fatira AK Martolop Sinambela Mega Silviana Mei History Halawa Muthiasafitri, Inggrid Naibaho, Penteris Rumissar P Napitupulu, Ilham Hidayah Napitupulu, lham Hidayah Nelson Manurung, Nelson Pirma Sibarani Purba, Arlina Pratiwi Raya Puspita Sari Hasibuan Rihat Sebayang Riswanto Rizki Syahputra Safrida, Eli Sarjianto Sarjianto Sibarani, Jojor Lisbet Sibarani, Pirma Siregar, Putri Fadhilah Siti Asnida Nofianna Sitopu, Chintya Lauren Sitorus, Angel Pattrecia Sormin, Syariful Hikmah Susilawati Susilawati Syahputra, Rizki Syuhada, Putri Yohana Fransiska Br Sembiring