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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SULTANIST: Jurnal Manajemen dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Coopetition : Jurnal Ilmiah Manajemen Jurnal Scientia Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Journal of Management and Digital Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Audit dan Perpajakan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Media, Sciences and Education Analitika: Journal of Economics, Management, and Business
Lorina Siregar Sudjiman
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Digitalisasi Pajak dan Kesadaran Wajib Terhadap Kepatuhan Wajb Pajak di RPK Perum Bulog Lembang Marbun, Alvario; Sudjiman, Lorina Siregar; Waty, Lenita
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 5.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of tax digitalization and taxpayer awareness on taxpayer compliance among MSMEs in the RPK Perum BULOG Lembang. This study used a quantitative approach with an explanatory survey design. Data were collected through questionnaires from 86 respondents using a purposive sampling technique. Data analysis used multiple linear regression. The results indicate that tax digitalization and taxpayer awareness have a positive and significant effect on taxpayer compliance, both partially and simultaneously. The coefficient of determination (R2) of 0.852 indicates that 85.2% of the variation in taxpayer compliance can be explained by these two variables. This finding underscores the importance of digital tax system integration and increased taxpayer awareness in encouraging compliance, particularly in the MSME sector.
Integrasi Kebijakan Perpajakan dengan Kerangka Kerja ESG untuk Mencapai Sustainable Development Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 2 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v3i2.2212

Abstract

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.
Pengaruh Implementasi Core Tax System terhadap Kepatuhan Wajib Pajak di Indonesia Yosafath Laksana; Lorina Siregar Sudjiman
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2211

Abstract

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.
Pengaruh Kinerja Keuangan dan Green Accounting Terhadap Penghindaran Pajak Kenneth Nicholas Manullang; Lenita Waty; Lorina Siregar Sudjiman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8582

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja keuangan yang diproksikan melalui Return on Assets (ROA) dan green accounting yang diukur melalui peringkat PROPER terhadap penghindaran pajak (Effective Tax Rate) pada perusahaan indeks LQ45 periode 2023–2024. Studi ini dilatarbelakangi oleh fenomena kontraksi penerimaan PPh Badan nasional sebesar 18,1% pada akhir tahun 2024 yang dipicu oleh penurunan laba korporasi serta indikasi agresivitas pajak pada emiten elit. Dengan menggunakan pendekatan kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 32 perusahaan (64 unit observasi) yang dianalisis melalui model regresi linear berganda. Pengujian asumsi klasik menunjukkan bahwa residual terdistribusi normal (p=0,200), terbebas dari multikolinearitas (VIF=1,000), dan homoskedastisitas, meskipun terdapat gejala autokorelasi positif (DW=0,974). Hasil penelitian secara parsial mengungkapkan bahwa green accounting berpengaruh negatif signifikan terhadap ETR (p=0,028), yang mengindikasikan bahwa komitmen lingkungan perusahaan berkorelasi dengan peningkatan intensitas penghindaran pajak secara legal melalui biaya pengurang penghasilan bruto. Sebaliknya, kinerja keuangan terbukti tidak memiliki pengaruh signifikan terhadap penghindaran pajak (p=0,375), menyiratkan bahwa profitabilitas bukan merupakan pendorong utama manajemen pajak bagi emiten LQ45 demi menjaga legitimasi di mata investor. Secara simultan, integrasi kedua variabel tersebut tidak berpengaruh signifikan (p=0,060) dengan nilai Adjusted R Square sebesar 5,8%. Penelitian ini memberikan kontribusi bagi regulator dalam merumuskan kebijakan pajak hijau yang lebih spesifik guna memitigasi risiko tax gap pada korporasi besar.
The Mediating Role of Firm Size in the Relationship Between DAR, ROA, and TATO on Firm Value Lorina Siregar Sudjiman; Paul Eduard Sudjiman
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.20386

Abstract

From its foundation to its projected future performance, a company's stock price in the capital market reflects public perception and trust in the company's performance, which together make up the company's value. This study seeks to examine the relationship between company value, debt-to-asset ratios (DAR), return on assets (ROA), and total asset turnover (TATO), controlling for company size. Multiple linear regression analysis is the tool used in this study's quantitative methodology. Of the businesses listed on the Indonesia Stock Exchange between 2021 and 2024, 21 were from the food and beverage subsector. This study made use of secondary data that was analysed with the help of IBM SPSS. Debt to Asset Ratio (DAR) does not impact company value, according to the data. In contrast, TATO and Return on Assets (ROA) significantly impact the value of a company. There is no moderating effect of firm size on the correlation between DAR and TATO on a company's value. On the flip side, the correlation between ROA and a company's worth might be dampened by its size. Keywords: Firm value, debt to asset ratio, return on assets, total asset turnover, and firm size
Pengaruh Kinerja Keuangan Yang Diproksikan Dengan Return On Asset (ROA) dan Return On Equity (ROE) Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2025 Lorina Siregar Sudjiman
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 6.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi, untuk tahun 2022–2025, hubungan antara valuasi perusahaan dan kinerja keuangan yang diukur dengan ROA dan ROE untuk perusahaan subsektor otomotif yang diperdagangkan di IDX. Studi ini menggunakan metodologi kuantitatif berdasarkan pendekatan asosiatif. Perusahaan di subsektor otomotif memiliki laporan keuangan tahunan yang diambil dari situs web Bursa Efek Indonesia dan sumber sekunder lainnya. Program statistik digunakan untuk membantu pendekatan analisis data, yang melibatkan analisis regresi linier berganda. Nilai perusahaan dipengaruhi secara positif dan signifikan oleh Return on Assets (ROA), menurut hasil penelitian. Nilai perusahaan juga dipengaruhi secara positif oleh return on equity (ROE). Di Bursa Efek Indonesia, terdapat perusahaan-perusahaan sub-sektor otomotif yang nilai perusahaannya sangat dipengaruhi oleh ROA dan ROE secara bersamaan.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia TBK Periode 2014-2023 Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1956

Abstract

Penelitian ini bertujuan mengevaluasi dampak perputaran kas dan perputaran piutang terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia Tbk periode 2014–2023. Menggunakan metode kuantitatif dengan pendekatan asosiatif, studi ini mengolah data sekunder dari laporan keuangan tahunan yang bersumber dari situs resmi perusahaan. Analisis data dilakukan melalui uji regresi linier berganda dengan bantuan perangkat lunak SPSS versi 24. Temuan penelitian menunjukkan bahwa secara parsial, baik perputaran kas (Sig. 0,300 > 0,05) maupun perputaran piutang (Sig. 0,712 > 0,05) tidak memiliki pengaruh signifikan terhadap NPM. Secara simultan, kedua variabel tersebut juga tidak menunjukkan pengaruh berarti dengan nilai signifikansi 0,417 > 0,05. Adapun nilai koefisien determinasi sebesar 0,221 mengindikasikan bahwa kontribusi perputaran kas dan piutang terhadap variasi NPM hanya sebesar 22,1%, sementara 77,9% sisanya ditentukan oleh faktor-faktor lain di luar lingkup penelitian ini.
The Effect of Profitability and Company Size on Company Value in the Banking Sector Listed on the Indonesia Stock Exchange for the Period 2022–2024 Jacob William Marriott; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1962

Abstract

Abstract. This study aims to analyze the effect of profitability and company size on company value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The banking sector was chosen because of its crucial role as the backbone of the national economy and the high transparency of data through audited financial reports and Financial Services Authority (OJK) supervision. The research method used a quantitative approach with purposive sampling technique. The sample consisted of 15 banks in the KBMI 3–4 category that recorded positive profits throughout the research period and had complete financial statement data. Profitability was proxied by Return on Assets (ROA), company size was measured by the natural logarithm of total assets, and company value was proxied by Price to Book Value (PBV). This study employs multiple linear regression analysis with SPSS version 27. Results show that ROA has a significant positive effect on PBV (β = 87.327, p = 0.000), while company size has no significant effect on PBV (β = −0.009, p = 0.948). Simultaneously, both variables explain 63.7% of PBV variation (R² = 0.637, F = 25.372, p = 0.000). These findings confirm that profitability is the dominant factor shaping market perception of banking company value in the post-pandemic economic recovery era of 2022–2024.
The Effect of the Implementation of Green Accounting and Material Flow Cost Accounting on Company Profitability (in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange) Dimas Nugroho; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1965

Abstract

This study examines the influence of Green Accounting (GA) and Material Flow Cost Accounting (MFCA) implementation on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The manufacturing sector faces significant pressure to balance competitiveness with growing environmental responsibility demands. Using a quantitative causal-associative approach with panel data from 35 purposively selected companies, this study employs Fixed Effect Model (FEM) regression via EViews 13. Profitability is measured by Return on Asset (ROA), while GA is measured through environmental cost disclosure index and PROPER score, and MFCA through Material Efficiency Ratio and waste reduction percentage. Results show that GA has a significant positive effect on ROA (β = 3.87; p = 0.012) and MFCA also has a significant positive effect (β = 0.29; p = 0.028). Simultaneously, both variables significantly affect profitability (F-prob = 0.000) with R² = 0.462. The findings confirm that environmentally responsible accounting practices are not merely regulatory burdens but strategic investments that enhance financial performance in the manufacturing sector.
The Effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Asset Growth and Firm Size on Firm Value (Study on Telecommunications Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2020–2022) Jacob William Marriott; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1973

Abstract

This study investigates the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Asset Growth, and Firm Size on Firm Value (Price to Book Value/PBV) in 10 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. A quantitative causal associative approach was applied using secondary panel data from annual financial reports, yielding 30 observations via purposive sampling. Multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) was employed using IBM SPSS Statistics version 26. Simultaneous testing confirms that all four variables significantly affect PBV (F = 18.764; sig. = 0.000; R² = 0.672). Partially, ROA (β = 0.387; sig. = 0.000), Asset Growth (β = 0.215; sig. = 0.027), and Firm Size (β = 0.078; sig. = 0.003) each exert a positive and significant effect on PBV, while DER (β = −0.124; sig. = 0.129) has no significant effect. Grounded in Signalling Theory, these findings demonstrate that profitability, expansion capacity, and firm scale transmit stronger value signals to investors than leverage in the post-pandemic digital transformation era.
Co-Authors Aditya Fredrik Simanungkalit Agustini, I Gusti Ayu Ari Andhika Sudjiman Andres Hiltown Naibaho Anggiat SMT Arbino Sinaga Astika Tamala Br Tinjak Bintang Harapan Cheerfully Doanny Grace Hutagalung Christina Bagenda Chriz Anggun Girsang Chyintia Malau Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR Dimas Nugroho DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elda Legia S. Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Gina Panjaitan Ginting, Marco Antonio Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau Heddry Purba Herman Agrianto Sitorus Hudson Junifer Malau Hutabarat, Clara P. Georgina Hutagalung, Cheerfully Doanny Grace Irene Alda Uli Siregar Irene Hari Anakia Situmorang Irma Suryani Ivan S Jacob William Marriott Jacob William Marriott Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhon Rinendy Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kenneth Nicholas Manullang Kepha Pondi Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marbun, Alvario Marlinda Siahaan Marpaung, Joshua Marthinus Ismail Matthew Mei Kevlin Malau Meidy Lieke Karundeng Michael Raydiene Michael Sebastian Silaban Mila Rosita Mila Susanti Naibaho, Novselyn Nova Lorenzi Pandiangan, Austin Alleyn Pandiangan, William Anestson Paulsen Parulian Simanjuntak Paul Eduard Sudjiman Pebrin Miller Limbong Philip Morris Sihombing Puji Deli Shella Putri Paulina N Parhusip Rahel Meliana Raynaldo Stefanus Herikusnanto Rias Abigel Ridelni Eunike Br Ginting Rifaldo Purba Riky Sai Maruli Rio Idris Timbul Simorangkir Rolyana Ferinia Pintauli Rophinta Violyta Rosalinda Sabbathista Simatupang Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Sebastian Gerald Wesley Silalahi Seroy, Rhiezky Samuel Seveny Amellia Lingga Shelly Julyen Sinurat Simangunsong, Aron Apul Parasian Situmorang, Irene Hari Anakia Stanley Alberto Ouduil Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S. Yosafath Laksana Zifora Yanesya Takaria