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All Journal Dinamika Akuntansi Keuangan dan Perbankan Teika SEIKO : Journal of Management & Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan INTELEKTIVA Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Optimal: Jurnal Ekonomi dan Manajemen Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Journal of Innovative and Creativity
Herold Moody Manalu
Universitas Advent Indonesia
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Penerapan Sosialisasi Perpajakan dan E-Filing Pada Kepatuhan Wajib Pajak Pelaku UMKM Di Kecamatan Andrew Situmorang; Herold Moody Manalu
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10271

Abstract

The target of this study is to observe how the implementation of e-filing and tax socialization has an impact on taxpayer compliance for MSME businesses in Parongpong District. Quantitative methods allow for precise measurement and greater generalization of data. Questionnaires were distributed to respondents and 50 MSMEs in Parongpong, West Bandung became the research sample. This research analyzes data using regression and descriptive analysis to determine the relationship between the variables studied. The results of this study show that actors responded well to the implementation of e-filing in the tax process (x = 3.944) as well as tax socialization (x = 3.684). In general, MSMEs are very obedient as taxpayers. The implementation of e-filing and tax socialization does not have a significant impact on taxpayer compliance for MSMEs in Parongpong, West Bandung, either partially or simultaneously. Keywords: e-filing, socialization, taxpayer compliance, msme
Pengaruh Green Tax Dan Operating Leverage Terhadap Kinerja Perusahaan Pada Perusahaan Bei Sektor Consumer Non-Cyclicals Tahun 2021-2023 Sijabat, Yolanda Margaretta; Manalu, Herold Moody; Susanti, Mila
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16938

Abstract

Penelitian ini menganalisis pengaruh green tax dan Operating leverage terhadap kinerja perusahaan di sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Green tax diterapkan sebagai bentuk regulasi untuk mendorong perusahaan mengurangi dampak lingkungan dan emisi karbon, sementara Operating leverage menggambarkan struktur biaya tetap perusahaan yang memengaruhi laba operasi. Kinerja keuangan diukur dengan indikator Return on Assets (ROA). Dengan menggunakan metode kuantitatif dan data sekunder dari laporan keuangan, penelitian ini menunjukkan bahwa green tax tidak berpengaruh signifikan terhadap ROA. Sementara itu, Operating leverage menunjukkan pengaruh signifikan terhadap ketiga indikator kinerja keuangan tersebut. Temuan ini menunjukkan bahwa green tax lebih berdampak pada profitabilitas margin perusahaan dibandingkan leverage operasional. Studi ini memberikan wawasan bagi perusahaan dan pembuat kebijakan mengenai pentingnya strategi keberlanjutan dan efisiensi operasional dalam peningkatan kinerja keuangan.
Co-Authors ALLFRIENDO FRIDES OXITO SAGALA Andrew Situmorang Angelina Simanjuntak Beilden Andre Tambunan Chatherine Meilani Marpaung Francis Hutabarat Harlyn L. Siagian Ismail, Marthinus Jeckson Okgri Embuk Yolemal Jocelyn Rajagukguk Joey Rivaldo Simanjuntak Junita Manurung Marpaung, Samuel Ariaputradana Meidy Lieke Karundeng Meylina Meylina Mila Susanti Mira, Jennifer Brooklin Pryanti Silaban Revaldo Timothy Edwardo Simanjuntak Saut Rediman Situmorang Sijabat, Yolanda Margaretta Simbolon, Remista Sinabutar Santa Monica Stephanie B. P. Simbolon Susanti, Mila Yosefhani Sigalingging, Angeline Yudith N, Caroline