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All Journal Jurnal Akuntansi dan Pajak Journal on Education International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Strategic: Journal of Management Sciences International Journal of Economic, Technology and Social Sciences (Injects) PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi ACCUMULATED JOURNAL METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Emi Masyitah
Universitas Potensi Utama
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Public Health Social Sciences Other

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Pengaruh Program Pemutihan Pajak, Kualitas Pelayanan, Sosialisasi Perpajakan, dan Sanksi Administrasi terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda 2 dan Roda 4 Aisyah Ramadhani; Emi Masyitah; Siti Aisyah
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p0t4n134

Abstract

Studi ini menguji bagaimana program pemutihan pajak, kualitas pelayanan, sosialisasi perpajakan, dan sanksi administrasi berkaitan dengan kepatuhan wajib pajak kendaraan bermotor roda 2 dan roda 4 di Kantor Samsat Stabat, Kabupaten Langkat, dengan desain kuantitatif asosiatif kausal. Kuesioner diisi oleh 100 wajib pajak yang dijaring secara accidental sampling, dan jawabannya dianalisis dengan regresi linear berganda menggunakan SPSS. Program pemutihan tidak berpengaruh signifikan terhadap kepatuhan (t = 1,839; sig. = 0,069). Kualitas pelayanan (t = 3,094; sig. = 0,003) dan sosialisasi perpajakan (t = 3,643; sig. = 0,000) memiliki pengaruh positif yang signifikan, sedangkan sanksi administrasi tidak berpengaruh signifikan (t = −0,178; sig. = 0,859). Bila diuji bersama, keempat variabel berpengaruh signifikan (F = 6,919; sig. = 0,000) dengan adjusted R² 19,3%. Kepatuhan karenanya lebih ditentukan oleh mutu pelayanan dan informasi ketimbang oleh insentif pemutihan atau denda saja.
Pengaruh Cash Ratio, Times Interest Earned (TIE), dan Total Asset Turnover (TATO) Terhadap Return On Equity (ROE) Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Pipianti; Ina Liswanty; Emi Masyitah
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp229-244

Abstract

This study aims to examine and analyze the effect of cash ratio, times interest earned (TIE), and total asset turnover (TATO) on return on equity (ROE) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Return On Equity (ROE) is a ratio used to measure a company’s ability to generate profit based on its own capital. This study uses a quantitative approach with secondary data in the form of company financial statements. The sampling technique used was purposive sampling based on predetermined criteria, resulting in 28 companies with 133 observations. Data analysis techniques included classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination using IBM SPSS Statistics 25. The results show that the cash ratio has no significant effect on ROE, TIE has no significant effect on ROE, while TATO has a positive and significant effect on ROE. Simultaneously, the three variables have a significant effect on ROE.
Faktor-Faktor yang Memengaruhi Efisiensi Pajak pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI Tarisha Umaira; Emi Masyitah
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp307-322

Abstract

Tax efficiency is a crucial aspect of corporate sustainability; however, its practices pose risks of political costs and fiscal oversight. This study aims to analyze the effect of sales growth, capital intensity, profitability, leverage, and firm size on tax efficiency (book tax gap) in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative approach with purposive sampling and obtains 130 observations analyzed using multiple linear regression through SPSS. The results show that profitability has a positive and significant effect on tax efficiency, while sales growth, capital intensity, leverage, and firm size have no effect. Simultaneously, all variables have a significant effect on tax efficiency with an R² value of 22.7%. This study integrates political cost theory and agency theory to explain tax efficiency in the post-pandemic consumer industry and provides implications for the Directorate General of Taxes (DGT) in risk-based supervision and for management in maintaining tax compliance.
Pengaruh Leverage, Firm Size, dan Transfer Pricing terhadap Cash Effective Tax Rate (CETR) pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2020-2024 Najwa Dinda Putri; Ina Liswanty; Emi Masyitah; Siti Aisyah
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No2.pp366-383

Abstract

Leverage, Firm Size, and Transfer Pricing are examined in relation to the Cash Effective Tax Rate (CETR), focusing on IDX-listed healthcare firms for the 2020-2024 period. The population comprised 38 companies, from which 14 were selected as research samples through purposive sampling. The study used a quantitative approach, drawing on secondary data from corporate annual financial statements. A multiple linear regression model was estimated, with t-tests evaluating each predictor’s association with CETR and an F-test assessing their joint significance. The partial test results reveal that Leverage, Firm Size, and Transfer Pricing do not have statistically significant individual effects on CETR. However, the simultaneous test indicates that these three variables jointly have a statistically significant effect on CETR, as reflected by a significance value of 0.015, which is below the 0.05 threshold. These findings suggest that although none of the independent variables demonstrates a significant effect individually, their combined effect on CETR is statistically significant.
Co-Authors Agus Aisyah Ramadhani Andre Steven Tambunan Anggraini Syahputri Anggraini Syahputri Citra Windy Lubis Daffa Angel Andriani B. Dea Ananda Debi Eka Putri Dilla Rizkia Aini Dini Ananda Eka Purnama Sari Emanto Lase Farida Ulvi Na’imah Ina Liswanty Inarno Djajadi Jihan Afiyah Julyanthry Jumeida Simatupang Leni Deli Leo Renaldi Pardede Muhammad Juanda Najwa Dinda Putri Nur Dinah Fauziyah Nur Heliza Nurul Izzah Lubis Pipianti Puan Zalhra Binti Puteh Purwita Sari Purwita Sari Putri Nazli Putri Utami Rahmat Daim Harahap Siti Aisyah Siti Kadariah Siti Kadariah Sopia Wulandari Nazara Tarisha Umaira Vamela Lira Arsyah Widia Astuti Yayi Ayuning Tias Yuli Arnida Pohan Zhafira Nur Subhan