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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Aktiva : Jurnal Akuntansi dan Investasi International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Akuntansi Barelang Enrichment : Journal of Management Jurnal Ekonomi Jurnal Puan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Vargo Christian L. Tobing
Universitas Putera Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Karniswati Gea; Vargo Christian L. Tobing
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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The share price is a price set by a certain company regarding the ownership of a company. Information about stock prices is sought after by external parties and is very important information to be able to monitor the company's performance over a certain period. This study aims to empirically examine the effect of return on assets, earnings per share on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population of this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017-2021. The sampling technique used in this study is a non-probability sampling method with purposive sampling technique. From this technique, there are 19 companies that are sampled in this study. The data collection technique was carried out by collecting data from information on the financial statements of manufacturing companies that have been listed on the IDX from 2017-2021, while the data analysis method used in this study was descriptive statistical methods, classical assumption tests, and multiple linear regression analysis. Hypothesis test. The results of the T test analysis prove that the Return on Assets (ROA) variable has a significance value of 0.000 which is greater than 0.05 which means that ROA affects stock prices and h1 is accepted, while the Earning Per Share (EPS) variable has a significance value of 0.000 as well which is more greater than 0.05 so it can be concluded that earnings per share also has an influence on stock prices. Simultaneously, Return on Assets (ROA) and Earning Per Share (EPS) simultaneously affect stock prices.
THE EFFECT OF TAX INSPECTION AND LAW ENFORCEMENT ON TAX EVASION AT THE SOUTH BATAM PRIMARY T AX SERVICE OFFICE Asnita Simbolon; Vargo Christian L. Tobing
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The cause of the frequent practice of Tax Evasion is the lack of Law Enforcement, therefore the perpetrators feel that the actions they will take are not detected, and if they are detected, it is very likely that the law obtained is relatively light. To reduce the level of Tax Evasion Practices in Indonesia, the role of the government is very important to prevent officials and tax evaders from practicing Tax Evasion for any reason. This research uses a quantitative type of research. The results of this study showed that there was no significant influence between tax evasion conducted by taxpayers , besides that there was a significant influence between tax inspections on tax evasion carried out by taxpayers. Finally, from this study, there is a simultaneous influence between tax inspection and law enforcement on tax evasion at KPP Pratam Batam. The size of the tax evasion carried out by taxpayers is determined by law enforcement and also tax inspections carried out by KPP Pratama Batam.
ANALYSIS OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE AGAINST PROFIT MANAGEMENT Sukarni Crystianty Suhaili; Vargo Christian L. Tobing
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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The study aims  to examine the   effect of Good Corporate Governance, Leverage and company size on  profit management in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017 – 2021.  This research is a quantitative study with a data collection method  using purposive sampling to obtain results that match  the  criteria.  Based on the predetermined criteria, a total sample  of  23 companies with a  research period of 5 years was obtained,  so that 115 samples were obtained.  However, there were 38 outlier data in this study, bringing the sample tested to 77 samples. This study used SPSS 25 in analyzing the data.  The results of  this study show that  managerial ownership  affects profit management  , while institutional ownership and an independent board of commissioners have no effect on profit management. These three variables are variants used to test Good Corporate Governance.  Furthermore, the variable leverage has a positive and significant effect on profit management and the  size of the  company has a negative and significant effect   on profit  management.  Also obtained,  managerial ownership,  institutional ownership, independent  board of commissioners, leverage and size  The company    exerts an influence on  profit management.
ANALYSIS OF TAX SOCIALIZATION AND EFFECTIVENESS OF THE APPLICATION OF E-FILLING TO THE COMPLIANCE OF PERSONAL TAXPAYERS REGISTERED IN BATAM Sangkot Doris Sipayung; Vargo Christian L. Tobing
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Tax is one of the biggest revenues of a country. The increase in tax revenue every year is always changing. This study aims to determine the effect of tax socialization and the effectiveness of e-filling implementation on compliance of personal taxpayers registered at KPP Pratama Batam Selatan either partially or simultaneously. The method in this research is descriptive with a quantitative approach. The population taken in this study were individual taxpayers registered at the South Batam Primary Tax Service Office, Batam city, Riau Islands Province which amounted to 353,613 taxpayers in 2021. The sample taken in this study was 100 taxpayers where the existing taxpayers were calculated using the Slovin formula. The level of taxpayer compliance in Batam city has not been maximized due to taxpayers who have not reported their taxes. The government creates easy steps for taxpayers to report taxes by using e-filling. With the use of e-filling, it is expected to increase taxpayer compliance in the city of Batam. The results of the research with the tests carried out explain that: 1) tax socialization has no significant effect on taxpayer compliance, 2) the effectiveness of the application of e-filling has a significant effect on taxpayer compliance, 3) tax socialization and the effectiveness of the application of e-filling simultaneously affect taxpayer compliance, where the coefficient of determination (R2) is 29.1% and the remaining 71.9% is influenced by other variables not included in this study.
ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO THE ORIGINAL INCOME OF BATAM CITY AREA Candra Simanjorang; Vargo Christian L. Tobing
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Regional Original Revenue. The central government gives authority to regional governments to manage, promote, and also expand local tax collection in order to create regions that are independent and responsible without relying on the central government. The purpose of this study was to examine the effectiveness and contribution of local taxes to the local revenue of Batam City in 2017-2021. The data analysis method used in this study is a quantitative descriptive analysis method. Quantitative descriptive analysis method is an analytical method that uses financial data calculations to answer problems that are relevant to the research objectives. The level of effectiveness of local taxes in 2017 was 74.13% in the less effective category. In 2018, the level of effectiveness of local taxes was 87.10% in the category of quite effective. In 2019, the level of effectiveness of local taxes was 88.16% in the category of quite effective. In 2020, the level of effectiveness of local taxes is 61.69% in the less effective category. And in 2021, the local tax effectiveness rate is 68.90%. The average local tax contribution in 2017-2021 is 74.91% in the very good category. Regional tax contribution in 2017 was 69.25%. In 2018, local tax contribution was 79.05%. Meanwhile, the regional tax contribution in 2019 was 82.16%. And in 2020 the local tax contribution is 72.81%. And in 2021 the regional tax contribution rate is 71.27%. The average analysis of the effectiveness of local taxes on local revenue for 2017-2021 is 75.99% in the less effective category. And the average analysis of the contribution to local revenue is 74.91% in the very good category.
Co-Authors Adelia Ramadan Asnita Simbolon Candra Simanjorang Carina Ruslan Elviana Elviana Erni Yanti Natalia Hendri Herman Jessica Carolina Karniswati Gea Sangkot Doris Sipayung Simatupang, Eva Malina Sukarni Crystianty Suhaili