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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi 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 Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Journal of Media, Sciences and Education
Lorina Siregar Sudjiman
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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 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 Physics Public Health Social Sciences Other

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Pengaruh Deferred Tax Dan Tingkat Utang Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati 2021-2023 Daniel Luther Somopawiro; Lorina Siregar Sudjiman; Riky Sai Maruli
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9561

Abstract

The aim of this research is to find the effect of deferred taxes and debt ratios on tax avoidance in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange throughout the period 2021 to 2023. This research uses descriptive methodology with a quantitative approach. This research data comes from secondary data sources, specifically obtained from www.idx.com. The study encompasses a population of 25 companies, selected through purposive sampling methodology, This leads to the selection of a sample comprising 20 companies observed over a span of three years period (2021-2023) with 60 qualifying data points. Data analysis employs Utilizing descriptive statistical tests in conjunction with classical assumption tests, the study employs multiple linear regression analysis, Conducting hypothesis testing through the utilization of F and t tests, along with determination coefficient assessments.The findings from this study suggest that, in partial (t) terms, the Deferred Tax variable does not exert a statistically significant impact on tax avoidance. Furthermore, The Debt Ratio variable does not show any influence on Tax Avoidance. Simultaneously (F), both Deferred Taxes and Debt Levels together do not have a statistically significant effect on tax avoidance in companies listed on the SRI-KEHATI index. Keywords: deferred tax, debt ratio, tax avoidance
Pengaruh Book Tax Gap, Profitabilitas, Dan Likuiditas, Terhadap Persistensi Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2022 Pebrin Miller Limbong; Harman Malau; Lorina Siregar Sudjiman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9004

Abstract

Tujuan dari riset ini ialah menganalisis korelasi book tax gap, profitabilitas, serta likuiditas terhadap persistensi laba pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2022. Sampel riset berjumlah 66 perusahaan, dan periode pengamatan selama 5 tahun. Data yang diterapkan bersifat kuantitatif, serta pendekatan analisis data yang diterapkan ialah gabungan antara pengujian analitik deskriptif serta analisis statistik, khususnya analisis regresi linier berganda. Teknik pengambilan sampel yang diterapkan ialah purposive sampling. Temuan analisis regresi linier berganda memperlihatkan book tax gap, likuiditas tidak berkorelasi signifikan dan hanya variabel profitabilitas yang berkorelasi signifikan serta positif secara parsial terhadap persistensi laba. Secara simultan ketiga variabel bebas, book tax gap, profitabilitas dan likuiditas berkorelasi signifikan terhadap persistensi laba. Namun demikian variabel profitabilitas memberikan kontribusi paling dominan terhadap persistensi laba. Kata kunci: book tax gap, profitabilitas, likuiditas, persistensi laba
ANALYSIS OF METHODS USED TO PREDICT FINANCIAL DISTRESS POTENTIAL sudjiman, lorina siregar; Sudjiman, Paul Eduard

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.7 KB) | DOI: 10.31955/mea.v4i2.368

Abstract

Penelitian ini bertujuan untuk menganalis kondisi perusahaan menggunakan metode Altman Z-score dan Zwijewski dalam memprediksi potensi kebangkrutan pada 10 perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan Teknik purposive sampling dengan 10 sampel perusahaan subsektor Hotel, Restoran dan Pariwisata. Jenis penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa : (1) Hasil penggunaan metode Altman, pada tahun 20114– 2018 pada kesepuluh perusahaan subsektor Hotel, Restoran dan Pariwisata berada dalam kategori sehat,dan tidak sehat, nilai Z-Score berfluktuasi ≥ 2,99 dan Z-score ≤ 1,81 dimana Perusahaan akan bangkrut, seperti yang terjadi pada perusahan PANR dan PGLI, namun pada akhir penjumlahan rata-rata tahun, perusahaan dinyatakan sehat. (2) Hasil penelitian menggunakan metode X-score Zmijewski bahwa seluruh perusahaan Subsektor Hotel, Restoran dan Pariwisata ini sangat memungkinkan ketidak sehat perusahaan terlihat dari dalam kinerja keuangannya. Hasil dari penelitian ini diharapkan perusahaan subsektor Hotel, Restoran dan Pariwisata dapat menjaga likuiditasnya dalam memenuhi semua kewajibannya sehingga menarik minat para investor dan kreditor. Perusahaan diharapkan dapat mengelola aktiva untuk meningkatkan penjualan dan menghasilkan laba.
PENGARUH COST OF GOODS SOLD DAN BIAYA ADMINISTRASI & UMUM TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR BEI Irene Hari Anakia Situmorang; Lorina Siregar Sudjiman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11615

Abstract

This study aims to investigate the impact of Cost of Goods Sold (COGS) and administrative costs on profitability in the consumer cyclicals sector during the 2019-2022 period. The method applied is a quantitative research method with a descriptive approach, sourcing secondary data on company financial statements through purposive sampling method. The analysis results show that overall, both Cost of Goods Sold and Administrative Costs have a significant impact on Profitability, with a Coefficient of Determination of 48.4%. The remaining 51.6% is attributed to other variables not examined in this study that also affect profitability. Partially, both variables, namely Cost of Goods Sold and Administrative and General Expenses, have a significant influence on Profitability.
Analisis Pengaruh Perencanaan Pajak terhadap Laba Perusahaan pada PT Sari Enesis Indah Tahun 2017-2020 Telaumbanua, Aluinahot; Sudjiman, Lorina Siregar
Jurnal Audit dan Perpajakan (JAP) Vol. 1 No. 1 (2021): Artikel Penelitian Juni 2021
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.464 KB) | DOI: 10.47709/jap.v1i1.1205

Abstract

Perencanaan pajak merupakan tindakan yang dilakukan perusahaan sebagai langkah untuk melakukan penghematan pajak. Tindakan ini merupakan hal yang legal dalam undang-dalam perpajakan yang berlaku di Indonesia asalkan tidak melanggar undang-undang yang ada. Hal ini dilakukan karena pajak merupakan salah satu unsur pengurang dalam laba perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak terhadap laba perusahaan pada PT sari Enesis Indah. Teknik pengumpulan data yang dilakukan meliputi deskriptif kuantitatif (non statistik), deskriptif eksploratif dan wawancara dengan pihak akuntansi dan perpajakan pada perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak perpengaruh positif terhadap laba perusahaan, dimana apabila perencanaan pajak yang dilakukan semakin tinggi maka laba yang akan diperoleh perusahaan juga akan semakin tinggi. Akan tetapi banyak juga faktor yang dapat mempengaruhi tinggi rendahnya laba yang diperoleh perusahaan perusahaan.
Pengaruh Transfer pricing dan Sales Growth Terhadap Tax avoidance Pada Perusahaan di Bidang Teknologi (Data IDX 2021-2023) Ouduil, Stanley Alberto; Sudjiman, Lorina Siregar; Susanti, Mila
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3354

Abstract

The global technology sector has experienced significant growth, leading to increased scrutiny of tax practices within companies. Transfer pricing, the practice of setting prices for transactions between affiliated entities, has been a focus of regulatory bodies and academics. The relationship between Sales Growth and Tax Avoidance is an important aspect that has not been explored in the context of technology companies. This research aims to examine the relationship between Transfer pricing, Sales Growth, and Tax Avoidance in the technology industry by utilizing data from the Indonesia Stock Exchange (BEI) from 2021 to 2023. This research uses quantitative methodology, specifically utilizing IDX financial data. for technology companies. Transfer pricing practices will be assessed through financial indicators, while Sales Growth will be measured as a percentage increase in revenue during the research period. Tax Avoidance will be operationalized using predetermined metrics such as effective tax rates. Statistical methods, such as regression analysis, will be used to identify patterns and correlations between variables. Research findings show that there is no relationship between Transfer Pricing and Sales Growth and Tax Avoidance in companies operating in the Technology Sector.
TAX AVOIDANCE AS A RESULT OF DEBT LEVELS AND DEFERRED TAX Sudjiman, Lorina Siregar; Sudjiman, Paul Eduard
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Enter Listed on the Indonesia Stock Exchange and included in the SRI-KEHATI Index for the years 2021–2023, the purpose of this research is to assess the impact of debt levels and deferred taxes on tax avoidance. The Completed Item All of the descriptive methods that were utilized in this investigation were quantitative. The framework of this study makes use of secondary data that was obtained from several information sources, including www.idx.com. Throughout the three-year observation period (2021–2023), sixty data points that satisfy particular criteria were gathered from twenty-five companies that were selected through the use of a purposive sampling approach. To study the data, various statistical methods were utilized, including descriptive statistics with classical assumption testing, multiple linear regression analysis, hypothesis testing using F and t-tests, and evaluation of the coefficient of determination. According to the findings of this research, from 2021 through 2023, the Deferred Tax variable does not have a substantial impact on tax avoidance actions when the context is partial (t). In the context of tax evasion, the Debt Level variable is completely insignificant. From 2021 through 2023, companies that are included on the SRI-KEHATI Index do not let the factors dealing with their Deferred Tax and Debt Level have a major impact on the steps they take to avoid paying taxes (F). The level of debt and the amount of deferred taxes do not simultaneously affect tax evasion in SRI-KEHATI index companies listed on the Indonesia Stock Exchange.
Pengaruh Religiusitas, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Cianjur Jesica Anggreani Siringoringo; Lorina Siregar Sudjiman; Lenita Waty
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2394

Abstract

Taxpayer compliance is an important part of supporting tax revenues to increase. Analyzing the influence of religiosity, tax authorities services, and tax sanctions on individual taxpayer compliance. This research used primary data by distributing questionnaires at KPP Pratama Cianjur and using convenience sampling and obtained 60 respondents with the measurement method in this questionnaire using a Likert scale as the sample for this research. The results of this research show that partially religiosity does not have a positive and significant influence, but tax authorities' services and tax sanctions have a positive and significant influence on taxpayer compliance. Furthermore, simultaneously the influence of religiosity, tax authorities' services, and tax sanctions have a positive and significant influence on taxpayer compliance.  
Nilai Perusahaan sektor Perbankaan BEI Akibat Perencanaan Pajak dan Aset Pajak Tangguhan Priode 2020-2022 Lisa; Susanti, Mila; Siregar Sudjiman, Lorina
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3334

Abstract

Salah satu sektor yang memiliki kontribusi besar bagi pertumbuhan ekonomi adalah sektor perbankan. Bank menjadi sebuah institusi yang bermanfaat untuk menghimpun dan menyalurkan dana masyarakat, baik bank konvensional maupun syariah. Penelitian ini memiliki tujuan untuk mengamati nilai perusahaan dilihat dari sudut pandang perencanaan pajak dan aset pajak tangguhan. Penggunaan data kuantitatif, tediri dari 28 bank yang terpilih berdasarkan purposive sampling dari 45 bank yang terdaftar di BEI tahun 2020 – 2022. Analisis data statistik dengan total 84 data sampel menggunakan analisis deskriptif, koefisien korelasi dan determinasi serta uji signifikansi. Penelitian ini menghasilkan perencanaan pajak tidak signifikan berpengaruh pada nilai perusahaan (0,5726 > 0,05), sedangkan aset pajak tangguhan signifikan berpengaruh pada nilai perusahaan (0,000 < 0,05). Secara bersamaan, nilai perusahaan secara signifikan dipengaruhi oleh perencanaan pajak dan aset pajak tangguhan.
PENGARUH GREEN ACCOUNTING DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Rahel Meliana; Lorina Siregar Sudjiman; Marthinus ismail
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13241

Abstract

Penelitian ini menganalisis dampak green accounting dan tax avoidance terhadap nilai perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini bertujuan untuk mengeksplorasi kontribusi hubungan antara variabel, yaitu green accounting terhadap nilai perusahaan, tax avoidance terhadap nilai perusahaan, serta green accounting dan tax avoidanceterhadap nilai perusahaan. Penelitian ini menerapkan pendekatan deskriptif dan asosiatif, dengan sampel yang terdiri dari 16 perusahaan yang memenuhi kriteria seleksi dari total 87 perusahaan melalui metode purposive sampling, menghasilkan 48 data yang dianalisis. Metode analisis yang digunakan meliputi statistik deskriptif, Uji t (parsial), dan Uji F (simultan). Penelitian mengungkapkan bahwa secara parsial green accounting tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan tax avoidance memiliki dampak signifikan terhadap nilai perusahaan. Secara simultan, baik green accounting maupun tax avoidancememiliki dampak signifikan terhadap nilai perusahaan pada perusahaan-perusahaan sub-sektor energi yang terdaftar di Bursa Efek Indonesia.
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 Clara P. Georgina Hutabarat Clarina Freshya Waruwu Daka Sepry Sihombing Daniel Luther Somopawiro DEVINA TERTIANA SIREGAR DINA MADELINA PRATIWI PUSPITASARI Elda Legia Pasaribu Elisa Siahaan Elma Rebecca Tania Simanjuntak Esra Supriyani Ezra Hasundungan Doloksaribu Francis Hutabarat Geovani Sitepu Grace Purity Elisabeth Simbolon Gyzhella Chresty Angel Haida Situmorang Halawa, Krisman Handy Waldy Sembiring Depari Harman Malau 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 Jesica Anggreani Siringoringo JESSICA ANGELINA SITOHANG Jhonson Trimartin Sitanggang Joel Davidson Sinaga Jonatan Romeldo Pardomuan Hasiholan Joshua Joshua Hasiholan Nainggolan Kevin Marshall Pandiangan Kevlin Malau, Mei Lenita Waty Lisa Marthinus Ismail Matthew Mei Kevlin Malau Michael Sebastian Silaban Nova Lorenzi Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Parulian Simanjuntak Paul E. Sudjiman, Paul E. 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 Rolyana Ferinia Rophinta Violyta Rut Meflinda Rut Meflinda BR Hutagalung Sabatini Simbolon Seroy, Rhiezky Samuel Shelly Julyen Sinurat Situmorang, Irene Hari Anakia Sudjiman, Paul Edward Susanti, Mila Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S.