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All Journal KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI
Mohd. Idris Dalimunthe
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Medan Area
Economics, Econometrics & Finance

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA DALIMUNTHE, MOHD. IDRIS
JURNAL MUTIARA AKUNTANSI Vol. 3 No. 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.742 KB)

Abstract

Tax is the largest source of revenue for the state, but on the other hand tax is a cost for the company because the tax burden will reduce income, therefore many companies do tax planning to minimize the tax burden and earn more income. Companies in the mining sector have an important role in the Indonesian capital market. Management's ability to determine the quality and quantity of production greatly influences the price and purchasing power of consumers so that it can help companies implement adequate strategies to overcome competition with other companies to achieve maximum profit. This study aims to determine the effect of tax planning on earnings management. The type of data used in this study is quantitative data. The data sources used in this study were obtained from the financial statements of mining and metal mining sub-sector companies listed on the Indonesia Stock Exchange from 2010 to 2015. The results showed a relationship between variables (X), namely tax planning on earnings management (Y) the metal and mineral mining subsector companies listed on the Indonesia Stock Exchange amounted to 1.3% and showed significant relationships between variables. Key Word: Tax Planning, Profit Management, Profit Distribution
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun Mohd. Idris Dalimunthe
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1788

Abstract

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.
Pengaruh Persepsi Yang Baik Tentang Sistem Perpajakan, Motivasi Dan Sanksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada KPP Pratama Medan Belawan Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Tax is a state income that is highly anticipated in recent years in financing state expenditure every year. The importance of taxes for development is not accompanied by compliance with paying taxes. The low compliance with paying taxes also occurred in the KPP Pratama Medan Belawan. Tax payment also occurred at the KPP Pratama Medan Belawan. This reserach aims to analyze the effect of good perception about the taxation system, motivation, sanctions on taxpayer compliance. Compliance research includes associative types. The sampling technique uses convenience sampling and accidental sampling with a total of 100 respondents. The test equipment used is the product when the correlation for validity and Cronbach's alpha for reliability testing. Assumptions used are normality, multicollinearity and heteroscedasticity. Data analysis uses multiple linear regression. The results show that a good perception of the taxation system affects taxpayer compliance, motivation influences taxpayer compliance, and sanctions also affect taxpayer compliance. Simultaneously a good perception of the taxation system, motivation and sanctions affect taxpayer compliance. The better the tax system that is built will increase taxpayer compliance. The motivation of taxpayers continues to be built by conducting socialization and workshops by inviting taxpayers to the Pratama Medan tax service office. The application of sanctions will give a tax effect to taxpayers in increasing individual taxpayer compliance
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