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All Journal Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Penkomi : Kajian Pendidikan dan Ekonomi International Journal of Applied Finance and Business Studies Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting International Journal of Economics and Management
Tengku Eka Susilawaty
Universitas Pembangunan Panca Budi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF DEBT TAX SHIELD AND NON DEBT TAX SHIELD ON CAPITAL STRUCTURE ON ADVERTISING PRINTING MEDIA COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Tengku Eka Susilawaty
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.94 KB)

Abstract

To measure the proportion of debt and equity used as a source of company funding, it can be seen from the capital structure because the capital structure is a comparison between debt and equity. This study aims to examine the debt tax shield and non-debt tax shield on the capital structure of advertising printing media companies listed on the Indonesia Stock Exchange. The research approach used in this study is associative. The sample used is a saturated sample of 13 companies for the year 2017-2019. The data analysis technique used is descriptive statistics, multiple linear regression test of panel data model, hypothesis testing (t-test and F-test) and coefficient of determination test. The results of this study indicate that partially debt tax shield and non-debt tax shield have an effect on capital structure. Then the debt tax shield and non-debt tax shield simultaneously affect the capital structure. Thus, decision makers can consider these ratios as a tool of consideration in making policies in the tax system in companies.
Deseminasi Pembelajaran Kesadaran Pajak Kepada Siswa/I SMAN 3 Medan Tengku Eka Susilawaty; Destari Nurlaila Damanik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.431 KB) | DOI: 10.55338/jpkmn.v2i2.289

Abstract

Mitra kegiatan Pengabdian masyarakat adalah Sekolah Menengah Atas Negeri 3 Medan yang beralamat di jalan budi kemasyarakatan no. 3, Kelurahan pulo brayan kota, kecamatan medan barat. Tujuan dari kegiatan ini untuk mendukung terlaksananya kebijakan nasional yang tertuang dalam roadmap edukasi sadar pajak, bahwa mulai tahun 2017 hingga 2030 merupakan masa edukasi kesadaran pajak, yang dibelajarkan salah satunya kepada peserta didik. Oleh sebab itu perlu diadakannya deseminasi pembejaran kesadaran pajak kepada siswa/i SMAN 3 Medan dengan tujuan agar dari dini mengenal akan pentingnya peran pajak terhadap keberlangsungan berbangsa dan bernegara, serta mengingat saran dan prasaran sekolah tersebut cukup baik sehingga memudahkan berjalannya deseminasi pembelajaran kesadaran pajak ini. Kegiatan ini dilaksanakan dalam tiga tahapan yaitu tahap 1 yaitu persiapan, dilakukan dengan melakukan survey pendahuluan untuk melihat kondisi di lapangan, tahap 2 yaitu: pelaksanaan yang dilakukan dengan pelatihan, menggunakan metode ceramah yaitu teknik presentasi, dimana pemateri menjelaskan dari tahapan awal yaitu pengertian pajak sampai dengan tata cara pemungutan pajak serta pembayaran dan pelaporan pajak yang berlaku di Indonesia, tahap 3 yaitu: evaluasi, selama berjalannya tahapan pertama dan kedua siswa/i sangat tertarik terhadap materi yang diberikan dikarenakan adanya kesesuaian materi dengan kebutuhan serta respon positif dikarenakan kegiatan ini sengaja dikemas tidak hanya materi satu arah, tetapi siswa/i diajak belajar pajak melalui permainan quiz dan lomba berhadiah.
Meningkatkan Kesadaran Kaum Muda Dengan Memahami Penghasilan Tidak Kena Pajak ( PTKP ) Bagi Siswa/Siswi SMA N 3 Medan Destari Nurlaila Damanik; Tengku Eka Susilawaty
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.458 KB) | DOI: 10.55338/jpkmn.v3i2.411

Abstract

Generasi muda tentunya menjadi harapan Negara untuk dapat meningkatkan kepatuhan warga Negara di bidang perpajakan. Berpartisipasinya generasi muda mempunyai peranan penting di bidang perpajakan, karena mereka bisa sebagai subjek wajib pajak yang baru. Kondisi umum sasaran kegiatan pengabdian masyarakat ini belum mengetahui adanya Penghasilan Tidak Kena Pajak. Tujuan diadakannya pengabdian yaitu untuk meningkatkan kesadaran kaum muda akan perpajakan dan agar kaum muda memahami dan mengerti mengenai Penghasilan Tidak Kena Pajak serta perhitungannya. Pengabdian ini dilakukan di SMA N 3 Medan yang beralamat di jalan Budi Kemasyarakatan No. 3 Kelurahan Pulo Brayan Kota, Kecamatan Medan Barat. Metode yang digunakan dalam Pengabdian Kepada Masyarakat ini adalah dengan metode ceramah, kemudian dilanjutkan dengan pelatihan dengan materi pajak, Penghasilan Tidak Kena Pajak serta perhitungannya. Kegiatan pengabdian ini terdiri dari 3 tahapan kegiatan, yaitu tahapan persiapan dan perencanaan awal, tahapan pelaksanaan program dan pemantauan dan evaluasi. Hasil dari kegiatan pengabdian masyarakat ini yaitu para peserta mampu memahami mengenai perpajakan yang akan meningkatkan kesadaran mereka sehingga mampu menjadi kaum muda yang sadar akan pajak dengan memahami Penghasilan Tidak Kena Pajak, sehingga dapat mempercepat laju pertumbuhan pembangunan nasional.
The effect of ease of use of M-Pajak and ease of use of e-form on MSMEs taxpayer compliance Tengku Eka Susilawaty; An Suci Azzahra
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1184

Abstract

When a taxpayer complies with all of his or her tax obligations and uses all of their tax privileges, this is known as taxpayer compliance. Tax revenue increases with better taxpayer compliance; conversely, when taxpayer compliance is low, tax revenue and state treasury both decline. As a result, DJP introduced the M-Pajak application and E-Form system, one of the tax administration reforms, with the goal of facilitating taxpayer access to more individualized, quicker, and MSMEs-friendly income tax reporting. The purpose of this study is to determine whether MSMEs taxpayer compliance in Pematang Serai Village, Langkat Regency, North Sumatra, is influenced by how simple M-Pajak and E-Form are to use. 35 MSME taxpayers made up the sample. The research methodology is quantitative, and descriptive statistics with multiple linear regression techniques are used for data analysis. According to the study's findings, M-Pajak and E-Form accessibility both partially and concurrently influence taxpayer compliance.This demonstrates that the simpler a DJP application or system is to use, the higher the rate of taxpayer compliance will be because it's simpler for taxpayers to comply with their tax responsibilities.
Capital asset pricing model as an analysis of the efficient grouping of stock An Suci Azzahra; Tengku Eka Susilawaty; Alyuna Andini
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1231

Abstract

This research is applied research with descriptive research methods using secondary data. The purpose of this study is to find out which stocks are efficient and inefficient by using the CAPM method to avoid investment mistakes so that investors can understand the CAPM method to help them determine the best investment decisions. The population of this study is the Business-27 Index for the 2019–2021 period. The sampling method used was purposive sampling, with a total sample of 16 companies. This study uses monthly closing price data and SBI data with Business Index data 27. The results show that there are seven efficiency stocks in the CAPM model, namely ADRO, BBCA, BBNI, BBRI, BMRI, TLKM, and UNTR.
Literature review on the evolution of management Accounting practices Tengku Eka Susilawaty; Nurul Izzah Lubis
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1511

Abstract

The purpose of this study is to review the evolution of management accounting practices, where MAP is a reference for managers to obtain the right information in terms of decision-making in order to compete with other market organizations. Contingency theory states that there is no ideal approach to organizational leadership that is universally consistent across all organizations and applicable in all circumstances. This theory also examines several factors that help management decide on appropriate management accounting practices, called contingency factors, consisting of external and internal factors. This study uses a narrative technique to review the literature, which consists of a collection and synthesis of previously released studies on the evolution of management accounting practices. Information was acquired from publications by Emerald, Elsevier, Fundacao Escola de Comercio Alvares Penteado, MDPI AG, Routledge, Springer, Taylor and Francis Ltd. that were printed in foreign journals that were listed in the Scopus index. The sample from 2018 to 2023 includes up to 19 articles on the evolution of management accounting practices. Many empirical studies use a quantitative approach where based on factors and considerations it can be concluded that traditional management accounting practices are more widely used than contemporary management accounting practices.
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI IZIN MENDIRIKAN BANGUNAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA MEDAN Tengku Eka Susilawaty; Nurul Izzah Lubis; Citra Windy Lubis
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1825

Abstract

This research aims to determine the level of effectiveness in receiving Building Permit Retribution and its Contribution to Medan City Regional Original Income. This research uses quantitative descriptive data analysis techniques. Using secondary data sources in the form of documentation, namely by viewing and using reports and records in the Medan City Investment and One-Stop Integrated Licensing Services Service (DPMPTSP). The results of the research show that the effectiveness of Medan City Building Permit (IMB) Retribution Receipts in 2020 and 2021 is in the very effective criteria even though in 2019 and 2022 it was not effective. Meanwhile, the contribution of Building Permit Levy (IMB) to Original Regional Income (PAD) in Medan City from 2019 - 2022 is very low.
The Influence Of Local Taxes, Local Levies, And The Results Of Separated Local Assets Management On Regency/City Original Revenue In North Sumatra Province 2020-2024 Muhammad Rafli; Tengku Eka Susilawaty; Puja Rizqy Ramadhan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11029

Abstract

This study aims to analyze the influence of Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management on Regional Original Revenue (PAD) in Regencies/Cities in North Sumatra Province for the period 2020–2024. The study uses a quantitative associative approach with a multiple linear regression method. The study population covers all 33 Regencies/Cities in North Sumatra with a total of 165 budget realization reports, using a saturated sampling technique. The data used are secondary data obtained from budget realization reports through the official government website. The results of the study indicate that partially Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management have a positive and significant effect on PAD. Regional Taxes are the largest contributors, especially from Motor Vehicle Tax, Motor Vehicle Ownership Transfer Fee, Motor Vehicle Fuel Tax, and hotel and restaurant taxes. Regional Levies contribute through payments for certain services and permits. Meanwhile, the Results of Separated Regional Asset Management, such as Regionally-Owned Enterprises (BUMD) and regional strategic assets, contribute through dividends, asset rentals, and operating profits. Simultaneously, these three variables significantly influenced PAD, with a coefficient of determination (R²) of 86.3%. This indicates that most of the variation in PAD can be explained by these three variables. This study emphasizes the importance of optimizing PAD sources to increase fiscal independence and support sustainable regional development.
Analysis Of The Potential Of Entertainment Tax And Restaurant Tax In Increasing Medan City's Original Regional Income (PAD): A Case Study Of The Medan City Regional Revenue Agency (BAPENDA) Sari Simatupang; Mifha Rizkina; Tengku Eka Susilawaty
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1101

Abstract

This study aims to analyze the potential of Entertainment Tax and Restaurant Tax in increasing the Local Own-Source Revenue (PAD) of Medan City. The background of this research is the suboptimal realization of PAD from the entertainment and restaurant sectors, even though Medan City has experienced rapid growth in the culinary and entertainment industries. The research method used is descriptive quantitative with a macro approach, namely the calculation of tax potential based on sectoral Gross Regional Domestic Product (GRDP) data of Medan City for the 2020–2024 period. Data were obtained from the Medan City Revenue Agency (Bapenda) and official publications of the Central Statistics Agency (BPS). The results show that the potential of entertainment tax and restaurant tax fluctuates from year to year. In general, although the calculated potential shows an increasing trend, the actual realization has not yet reached its optimal capacity due to low taxpayer compliance, lack of supervision, and the limited implementation of local tax digitalization. The contribution of entertainment tax and restaurant tax to Medan City’s PAD is still in the moderate category. Therefore, more effective intensification and extensification strategies are needed. Optimizing these two types of taxes is expected to strengthen the region’s fiscal independence and enhance the capability of the Medan City Government in financing development.
The influence of coretax implementation, tax literacy, and tax service quality on individual taxpayer compliance Miftha Rizkina; Tengku Eka Susilawaty
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.520

Abstract

Taxpayer compliance remains a central governance challenge in Indonesia, particularly amid the nationwide rollout of the Core Tax Administration System (Coretax) since January 2025. While Coretax, tax literacy, and tax service quality have each attracted scholarly attention individually, no study has empirically examined all three determinants simultaneously within the post-Coretax environment for individual taxpayers a gap this study addresses. A quantitative survey was administered to 150 individual taxpayers with direct Coretax experience; data were analyzed using multiple linear regression in IBM SPSS Statistics 26. Results show that Coretax Implementation exerts no statistically significant direct effect on compliance (B = 0.056, t = 0.855, p = 0.394), whereas Tax Literacy (β = 0.507, t = 6.623, p < 0.001) and Tax Service Quality (β = 0.352, t = 4.314, p < 0.001) both demonstrate positive and significant effects. The three variables jointly explain 74.7 percent of compliance variance (Adjusted R² = 0.747; F(3, 146) = 147.731, p < 0.001). Theoretically, this study advances TAM, TPB, and the Slippery Slope Framework by demonstrating that digital tax infrastructure produces compliance gains only when concurrent levels of taxpayer literacy and service quality are adequate. Practically, the DJP should treat Coretax deployment as one element of an integrated strategy that prioritizes sustained tax literacy investment and continuous service quality improvement over technology rollout alone.
Co-Authors Alyuna Andini azzahra, an suci Citra Windy Lubis Destari Nurlaila Damanik Hendra Saputra Mifha Rizkina Miftha Rizkina Muhammad Rafli Nazwa Eka Suraiya Nurul Izzah Lubis Nurul Izzah Lubis Ramadhan, Puja Rizqy Sari Simatupang