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All Journal Teika Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Pengabdian kepada Masyarakat Nusantara INTELEKTIVA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Journal Transformation of Mandalika 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 Journal of Media, Sciences and Education

Paul E. Sudjiman, Paul E.

Unknown Affiliation

Author-ID : 2982654

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 Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PPN DI KOTA BEKASI SELATAN Fanny Panjaitan; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study has a goal, namely how the effect of the self-assessment system and tax bills on the value added tax receipts of the city of Bekasi respondents in this journal the sample is all taxpayers for themselves as well as corporate taxpayers in the city of South Bekasi. The data collection technique for this research is the documentation method where the technique for collecting data is made by collecting all secondary data and all the information contained in the document is also included for problem solving. Data analysis was assisted by simple linear regression through the t test. This finding resulted in data where the self-assessment system, as well as tax collection as a whole, had an effect on value added tax receipts at the Cibitung mayor's office for 2019-2020.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PULP & KERTAS YANG TERDAFTAR DI BEI 2012 - 2019 Ketrin Novelita Sinaga; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Every research carried out has a purpose that underlies the research. Knowing the effect of Profitability and Company Size on Tax Avoidance in the pulp & paper sub sector is the main objective of this study. The number of sub-sector population used is 9 companies and has been selected through purposive sampling technique, so that the sample size becomes 4 companies with 8 years of financial reporting period and 32 samples are obtained. In this study, the results show that profitability has an effect on tax avoidance, firm size has no effect on tax avoidance.

PENGARUH AKUNTANBILITAS DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI TANGERANG Jonathan Riski Primadana; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini memiliki tujuan untuk membenarkan pengaruh Akuntanbilitas dan Independensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik yang tercatat pada Kementrian Keuangan di wilayah Tangerang. Adapun spesimen yang dipakai pada penelitian ini sejumlah 5 Kantor Akuntan Publik dimana ditunjuk via Convienence Sampling. Adapun data yang dipakai pada penelitian ini ialah data primer yang didapatkan daripada Kuisioner yang diantarkan dari peneliti untuk Auditor yang berada di KAP yang sudah diangkat sebagai spesimen penelitian. Teknik analisis daripada penelitian ini menerapkan regresi linear berganda. Pandangan daripada penelitian ini pada uji t (uji hipotesis) maka menunjukan variabel Akuntanbilitas Memiliki pengaruh positif akan kualitas audit dengan taksir t sejumlah 0,05 dan tingkat signifikansi sejumlah 0,036. Variable Independensi memiliki pengaruh positif akan kualitas audit dengan nilai t sejumlah 2,304 dan tingkat signifikansi sejumlah 0,004.

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Wika Enrich Lamba; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine the effect of Profitability and Solvency on the Firm Value of the LQ 45 Index listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses quantitative methods obtained from the annual reports and financials of LQ 45 companies. The population in this study is LQ 45 companies indexed on the Indonesia Stock Exchange. The research sample consisted of 33 LQ 45 companies that survived during the 2017-2019 period. The results in this study indicate that profitability has a positive effect on firm value with sig. 0.000 < 0.05 and Solvency has a positive effect on Firm Value with sig. 0.014 < 0.05.

PENGARUH DEFERRED TAX EXPENSE DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Destri Syeba Stevani Sijabat; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to see how deferred tax expense, the tax to book ratio,on company's performance. This research was conducted on manufacturingcompanies producing the Plastics and Packaging sub-sector industry listed on theIndonesia Stock Exchange (IDX) in 2017-2020 and using a purposive sampling sampleof 12 companies for 4 years of research, the number of sampling is 48 observationaldata. The population in this study is the annual financial statements of allmanufacturers of the Plastic and Packaging sub-sector listed on the Indonesia StockExchange (IDX) 2017-2020. The analytical method used in managing data analysis isdescriptive test, normality test, multicollinearity test, heteroscedasticity test,autocorrelation test, determination test, T test and F test. Based on the results ofsimultaneous testing, deferred tax expense fan tax to book ratio has a significant effecton company performance in manufacturing companies in the Plastic and PackagingSub-Sector industry listed on the Indonesia Stock Exchange in 2017-2020.

PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Devi Silvia Simanjuntak; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

During the last 5 years, the occurrence of depreciation in the value of the company exceeded 50% of the total industry in the property and real estate sub- sector. Therefore, this study aims to examine the effect of tax planning on firm value. The sampling technique used purposive sampling and obtained 17 property and real estate sub-sector companies listed on the Stock Exchange with the observation year 2016-2020 so that the number of observations was 85. Based on the results of data processing using simple linear regression analysis, it was found that there was no effect of tax planning on firm value of property and real estate 2016-2020. Thus, it is recommended for further researchers to add independent variables such as deferred tax burden.

PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI Melani Agustina; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study will discuss the effect of deferred tax assets on earnings management in construction and building sub-sector service companies listed on the IDX. This study uses quantitative analysis with primary and secondary data collection, in addition to the analysis of data processing researchers use SPSS 22 as a supporting part. There are 18 construction and building sub-sector service companies listed on the IDX in 2016-2020, with 7 samples of companies that match the criteria that the researcher has provided. The results of the T-test analysis show that changes in the number of Deferred Tax Assets have an influence on Earnings Management in the construction and building sub-sector service companies. Where if the number of Deferred Tax Assets changes, it will cause the Earnings Management number to change as the Deferred Tax Assets number changes. With the results obtained in the form of a significant influence of deferred tax assets on earnings management in the companies studied.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHA- DAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEK- TOR PERTANIAN SUB SEKTOR PERKEBUNAN BEI PADA TAHUN 2018-2020 Irwan Syahputra Tamba; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to analyze the effect of company characteristic on tax avoidance on BEI plantation sub sector companies in 2018-2020. The population of this research was 19 companies listed on the Indonesia Stock Exchange during 2018-2020 observation period. The sampling method used was purposive sampling, so that 13 sample companies were obtained for 3 years of observation (2018-2020) with 39 data of analysis. The research data was obtained from annual reports from sample companies which were downloaded from the BEI website. The result of this research indicate that return on assets (ROA) has a significant effect on tax avoidance and company size has an effect on tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK TERHADAP MEMBAYAR PBB-P2 PADA KELURAHAN PASIR IMPUN KECAMATAN MANDALAJATI KOTA BANDUNG TAHUN 2021 Meilinda Kartika Putri; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine whether tax returns, tax services, taxpayer awareness, and tax sanctions both partially and simultaneously affect taxpayer compliance. The population in this study were 2433 rural and urban land and building taxpayers registered in Pasir Impun Village, Mandalajati District, Bandung City. The analytical tool in this study uses multiple linear regression analysis. Based on the results of the study, it shows that the tax return, tax services, taxpayer awareness and tax sanctions have a significant effect on taxpayer compliance. Based on the results of the correlation coefficient test, the adjusted R square value was obtained at 0.423 so that it can be concluded that the percentage contribution of the variable tax return, tax services, taxpayer awareness and tax sanctions is 42.3% even as the last57.7% prompted through other variables.

PENGARUH ROE DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2018-2020 George Den Paulsen Sagala; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine the effect of ROE dan EPS on stock Prices. This study uses a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The number of food and beverage companies that were used as research samples were 17 companies for 3 years using purposive sampling method. This study uses secondary data from the annual financial statements of food and beverage companies for 2018-2020. The result of the partial analysis show tha ROE has no sifnificant effect on stock prices, EPS has a significant effect on stock prices. Simultaneously shows that there si a significant effect between ROE and EPS on stock prices.

Co-Authors Alviani Br Surbakti Bless Deseria Siahaan Daina Sihotang Destri Syeba Stevani Sijabat Devi Silvia Simanjuntak Ester Matanari Fanny Panjaitan Francis Hutabarat Fritz Dholly Hutapea George Den Paulsen Sagala Grace Melani Telaumbanua Irwan Syahputra Tamba Joe Ackley Spencer Johna Simbolon Jonathan Riski Primadana Ketrin Novelita Sinaga Kevin Klifford Radja Tumonggor Khatleen Ernita Lorina Siregar Sudjiman Marbun, Asri Marlinda Siahaan Masita Lestarina Sihite Meilinda Kartika Putri Melani Agustina Nancy Marpaung Putri Angela Lumbantoruan Richard Jonathan Ginting Rouli Sukarni Situmeang Sartika Sagala Sartika Sari Sartika Sari Sarumpaet, Kotchu Geary Simanjuntak, Johan Gerald Spencer, Joe Ackley Telaumbanua, Grace Melani Vrisla Esmeralda Br Sinulingga Wika Enrich Lamba Yedija Revan Naibaho Yolin Tri Wedari

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