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All Journal Owner : Riset dan Jurnal Akuntansi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Pengabdian Masyarakat Indonesia Mejuajua International Journal of Applied Finance and Business Studies BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Majalah Iptek Politeknik Negeri Medan Polimedia 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
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Analisis Pemicu Transfer Pricing: Beban Pajak, Mekanisme Bonus, dan Ukuran Perusahaan Situngkir, Anggiat; Safrida, Eli; Rahman, Abdul; Sibarani, Jojor Lisbet; Simanjuntak, Darmawati
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2651

Abstract

The objective of this study is to investigate the effect of tax burden, bonus mechanism, and company size on transfer pricing in manufacturing companies in the Basic Material, Consumer Cyclical, Consumer Noncyclical, Health Care, and Industrial sectors listed on the Indonesia Stock Exchange in 2018-2023. This research is a causality study, examining the influence of each variable using quantitative data obtained from the financial statements of manufacturing companies. The sample size for this study was 44 out of 472 manufacturing companies. The sampling method used was purposive sampling with specific sampling criteria, observing each company's financial reporting period for six years, resulting in a total of 264 observations. The data obtained in this study were analyzed using multiple linear regression analysis with the aid of SPSS statistical software. The results show that tax burden influences transfer pricing, while bonus mechanisms and company size do not.   Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh beban pajak, mekanisme bonus, dan ukuran perusahaan terhadap transfer pricing pada perusahaan manufaktur di sektor Basic Materials, Consumer Cyclicals, Consumer Noncyclicals, Health Care, dan Industrial yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Penelitian ini adalah studi kausalitas, menguji pengaruh masing-masing variabel dengan menggunakan data kuantitatif yang diperoleh dari laporan keuangan perusahaan manufaktur. Ukuran sampel untuk penelitian ini adalah 44 dari 472 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria pengambilan sampel tertentu, mengamati periode pelaporan keuangan masing-masing perusahaan selama enam tahun, sehingga menghasilkan total 264 observasi. Data yang diperoleh dalam penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian menunjukkan bahwa beban pajak memengaruhi transfer pricing sedangkan mekanisme bonus dan ukuran perusahaan tidak.
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.
The influence of green accounting, intellectual capital and firm size on firm value in the sri kehati index Ilham, Muhammad; Listya, Khanti; Situngkir, Anggiat; Jazuli, Muhammad Asrin
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.411

Abstract

This study examines the influence of Green Accounting, Intellectual Capital, and Firm Size on firm value among companies listed in the Sustainable and Responsible Investment (SRI)-KEHATI Index during 2020–2024. Using a quantitative archival approach, data from 10 purposively selected firms (50 firm-year observations) were analyzed through multiple linear regression with IBM SPSS 27. Based on Legitimacy Theory, firms disclose environmental information to maintain social approval and investor trust, while the Resource-Based Theory views intellectual capability and firm size as strategic resources that can enhance value when managed efficiently. The results show that Green Accounting has an insignificant effect on firm value (Sig. = 0.725), whereas Intellectual Capital (Sig. = 0.001; β = –0.048) and Firm Size (Sig. = 0.001; β = –0.047) have significant but negative effects. The simultaneous test (F = 5.690; Sig. = 0.002) confirms that all variables collectively influence firm value. This study contributes to the literature by demonstrating that sustainability practices and intangible resources do not automatically enhance firm value unless supported by operational efficiency, thereby refining the application of Legitimacy and Resource-Based Theories in the context of emerging sustainable markets.
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.
Co-Authors Abdul Rahman Affandi, Ismi Alexander Sebayang Benny Irawaty Simarmata Berman Panjaitan Chairunnisa Arfanni Dameria Naibaho Darmawati Simanjuntak - Devy Joy Arthauli Situmorang Dola Malau Eli Safrida Evi Juliani Hutasoit Fatimah Azzahra Franklin Taruyun Hudeardo Sinaga Harahap, Nur Asiah Heddy Hutabarat Hutabarat Inggrid Muthiasafitri Jazuli, Muhammad Asrin 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 Muhammad Ilham 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 Safrida, Eli Sarjianto Sarjianto Sibarani, Jojor Lisbet Sibarani, Pirma Siregar, Putri Fadhilah Siti Asnida Nofianna Sitopu, Chintya Lauren Sitorus, Angel Pattrecia Sormin, Syariful Hikmah Syahputra, Rizki Syuhada, Putri Yohana Fransiska Br Sembiring