Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

13.007

P-Index

This Author published in this journals

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

Author-ID : 2982653

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

Published : 105 Documents Claim Missing Document

Claim Missing Document

Articles

4 5 6 7 8

PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Shelly Julyen Sinurat; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 16 No 1 (2023): EKONOMIS : April 2023
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v16i1.3215

This study hopes to learn more about how audit quality and audit committees affect earnings management at manufacturing companies. In the year of 2020 until 2022, the research analyzed sub sector ceramic, porcelain, and glass, the manufacturing businesses trading on the Indonesia Stock Exchange. With Quantitative methods were derived through analyses of seven different companies' yearly financial reports, yielding 21 separate data sets. Using descriptive statistics, classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination are all handled inside the SPSS software. The research found no significant relationship between audit quality or the presence of an audit committee and earnings management.

ANALYSIS THE DEVELOPMENT REALIZATION OF INCOME TAX (PPH) AND VALUE ADDED TAX (PPN) REVENUE AT KPP PRATAMA SOREANG FOR THE YEARS 2018-2022 Chyintia Malau; Lorina Siregar Sudjiman
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

This research aims to analyze the development of tax revenue acceptance, its effectiveness, and the supporting, inhibiting factors, as well as solutions for the realization of income tax (PPh) and value-added tax (PPN) at the Soreang Tax Office from 2018 to 2022. The data used in this research are secondary data. The research findings indicate that the realization of income tax and value-added tax still fluctuates, meaning that there are years when the revenue target is achieved and others when it is not. This is due to various factors, such as economic conditions, taxpayer compliance, consumption levels, and taxpayer resources in the Soreang Tax Office.

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

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

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

Publisher :

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

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)

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: 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

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

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

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.

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 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 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 Ouduil, Stanley Alberto Pandiangan, Austin Alleyn Pandiangan, William Anestson Paulsen Parulian Simanjuntak Paul Eduard Sudjiman Pebrin Miller Limbong Philip Morris Sihombing Pondi, Kepha 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 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 Simorangkir, Rio Idris Timbul Situmorang, Irene Hari Anakia Sylvia Kristinauli Siregar Siagian Telaumbanua, Aluinahot Widiyanto, Meidy Yehezkiel Rivaldo Tarigan Yohana Monica S. Yosafath Laksana Zifora Yanesya Takaria

Title

Found 105 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 105 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 105 Documents
Search