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All Journal Jurnal Riset Akuntansi dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat
Amran Manurung
Universitas HKBP Nommensen
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences

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PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA PT. BANK MANDIRI KCP MMU MEDAN PASAR GAMBIR Amran Manurung
Visi Sosial Humaniora Vol. 1 No. 1 (2020): Visi Sosial Humaniora: Edisi Juni 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i1.59

Abstract

This research was conducted to measure whether budgetary participation and motivation affect employee performance in banking either partially or simultaneously. The research sample was 33 people, where the sample was selected by saturated sampling method. Based on the results of data analysis and testing described in the previous chapter, some conclusions obtained from this study include: (1) Partially, budget participation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.015 and a data significance of 0.946; (2) Partially, motivation has a positive and insignificant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir with a regression coefficient of 0.320 and a data significance of 0.051. This indicates that employees' high motivation to work will achieve a predetermined standard / goal; (3) Simultaneously, budget participation and motivation together have a significant effect on the performance of employees of PT. Bank Mandiri KCP MMU Medan Pasar Gambir where the value of the Simultaneous Test Coefficient (F) is 35,272 with a data significance of 0,000. This means that participation rates and work motivation can affect employee performance results.
PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) amran manurung
Visi Sosial Humaniora Vol. 2 No. 1 (2021): Visi Sosial Humaniora: Edisi Juni 2021
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v2i1.375

Abstract

This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The method in analyzing data by using multiple linear regression. The results of the study showed that the influence of sales did not have effect on profitability, while the influence of account receivables turnover have significant effect on profitability. Simultaneously the influence of sales and accounts receivable turnover has significant effect on profitability.
Pelatihan Pengisian E-Form Spt Tahunan 1770 UMKM Untuk Relawan Pajak Herti Diana Hutapea; Amran Manurung; Nancy Nopeline
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2022
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v3i2.592

Abstract

The purpose of this community service is to provide training or technical guidance on how to fill out the 1770 SMEs Annual SPT E-Form for tax volunteers in 2022 so that tax volunteers can educate the public on the importance of taxes and assist taxpayers to report their taxes specifically filling out the SPT E-form. 1770 SMEs. This training was conducted online on Friday, February 11, 2022, 08.00-10.00 WIB, which was attended by 64 participants. The implementation of this event started from the opening, prayer and training, video screenings and question and answer sessions and participant feebacks. With this training, tax volunteers in 2022 can be trained in assisting SMEs taxpayers in educating the public about the importance of taxes, how to register NPWP, assisting taxpayers when they forget their passwords, in obtaining E-Fin and reporting the 1770 SMEs annual SPT with E-Form. And the existence of this training further equip tax volunteers in providing the best service to taxpayers, especially SMEs taxpayers. The implementation of this training still has technical problems because the training cannot be done in person because the process of implementing the training is online. However, based on feedback from the participants, even though there were technical obstacles, overall, the participants enthusiastically responded to every interaction with the speakers, they were able to clearly summarize the training carried out, so it can be concluded that the purpose of this service has been achieved.
Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Herti Diana Hutapea; Amran Manurung; Kristiani Sihotang
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2889

Abstract

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
Analisis Pengaruh Pengetahuan Peraturan Perpajakan, Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Medan Kota) Amran Manurung; Bonifasius H Tambunan; Andalkris Laia
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14352

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Medan City Tax Service Office. The type of research used is causality. The population in this study are individual taxpayers who are registered at the Medan City Tax Service Office. The sampling method used in this study is non-probability sampling, namely incidental sampling. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that knowledge of tax regulations, tax services, and tax socialization simultaneously have a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance.
Co-Authors Andalkris Laia Bonifasius H. Tambunan Herti Diana Hutapea Kristiani Sihotang Nancy Nopeline