Article Per Year (5 Year)
p-Index From 2020 - 2025
1.383
P-Index
This Author published in this journals
All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Mulia Pratama Jurnal Ekonomi dan Bisnis Scientium Management Review JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS JURNAL ILMIAH SATYA NEGARA INDONESIA Jurnal Pengabdian Masyarakat Satya Widyakarya
Natrion
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
ANALISIS EFEKTIVITAS PROSES PENCAIRAN DANA PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA Natrion
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.164 KB) | DOI: 10.54964/liabilitas.v7i2.213

Abstract

The purpose of this study is to see whether the variables of supervision, Human Resources (HR), Standard Operating Procedures (SOP) and Information Systems affect the effectiveness of the disbursement process at Kantor Pelayanan Pajak Pratama Bekasi Utara. The research methodology used in this study uses clauses to identify the extent and nature of cause-and-effect relationships. The population and sample are Pejabat Pembuat Komitmen (PPK) from Work Units and Partners who are registered in the Bekasi KPPN environment. The type of data used in this study is primary data obtained directly from the original source (without going through an intermediary) by using an online questionnaire distribution technique. The data analysis method used to test this research is in the form of descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis testing Based on the results of this study, the Supervision Variables, Human Resources (HR), Standard Operating Procedures (SOP), have no effect on the effectiveness of the disbursement process, but Information System variables affect the effectiveness of the disbursement process at the Kantor Pelayanan Pajak Pratama Bekasi Utara.
ANALISIS PENERAPAN PPN DAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA BENDAHARAWAN NEGARA DEPUTI BIDANG INDUSTRI DAN INVESTASI, KEMENPAREKRAF Simarmata, Jahormin; Natrion; Dian Mahardika
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.437

Abstract

The purpose of this research, namely to determine the application of Value Added Tax (VAT) and Income Tax (PPh) Article 22 to the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf. The tax data used comes from year on 2022. Descriptive qualitative research was used in this research, with samples taken from one year of the research. According to the findings of the research, reporting is a problem point in the application of VAT and Income Tax Article 22 on the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf due to delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22. It is expected that state treasurers follow tax technical guidance and a qualified system is made which aims to minimize delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22
Analisis Pengakuan Biaya Berdasarkan Standar Akuntansi Keuangan dan Undang-Undang Perpajakan Dalam Penentuan Pajak Penghasilan Badan Terutang Pada CV Setia Kawan Abadi Kukuh Pangesti, Shalma; Natrion; Rachmawati, Budi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the largest state revenues is taxes. The amount of Corporate Income Tax is influenced by the costs that can be charged. Costs related to business activities are costs that are allowed to be charged in calculating Income Tax. This research was conducted at CV. Setia Kawan Abadi which is located at tpk. Ujung Menteng, Jl. Raya Bekasi no. Km.26, RT.1/RW.3, Cakung, City of East Jakarta. The research was carried out from March 2023 to May 2023. The sample in this study was the financial statements of CV. Setia Kawan Abadi in 2019 and 2020. There are differences in costs caused by the recognition of costs based on Financial Accounting Standards and the Tax Law. This study aims to find out how much the costs are based on Financial Accounting Standards in determining Corporate Income Tax Payable, how much costs are based on the Tax Law in determining Corporate Income Tax Payable and what is the comparison of cost recognition based on Financial Accounting Standards and the Tax Law in determining Tax Debt Agency Income. The data source used in this research is secondary data, namely data obtained from the company directly. The data collection techniques used are quantitative analysis and descriptive analysis. The results of this study are that costs are very influential in determining corporate income tax payable. Costs based on the 2019 Financial Accounting Standards are Rp. 2,763,770,349 while in 2020 it is Rp. 2,331,715,773. Costs based on the 2019 Tax Law amount to IDR 2,725,177,681 and in 2020 IDR. 2,308,979,191. The difference in costs based on the Financial Accounting Standards and the Tax Law in 2019 is Rp. 38,592,668 while the difference in 2020 is Rp. 22,736,582. The 2019 income tax payable is IDR 59,776,194 and the 2020 income tax is IDR 45,158,265. Thus it can be concluded that the greater the costs that can be charged, the smaller the Income Tax Payable, and vice versa.
Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance Pada Perusahaan Sektor Manufaktur Natrion; Sianturi, Heriston; Sidauruk, Tagor Darius
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.467

Abstract

Since taxes are the state's main source of income, the government must work to make its revenue more efficient. However, as taxes are a burden that taxpayers must pay efficiently, the purpose of this study is to examine factors that affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange between 2020 and 2023. Secondary data from the 2020–2023 annual financial reports of manufacturing businesses listed on the Indonesia Stock Exchange are used in this kind of quantitative study. Purposive sampling with certain criteria is used in the sampling technique. Multiple linear regression is used in the data analysis technique to evaluate the relationship between the independent and dependent variables. Transfer pricing, audit committees, and capital structures, in part, have little bearing on tax evasion. Institutional ownership, meanwhile, has some bearing on tax evasion. Transfer pricing, institutional ownership, audit committees, and capital structure all have an impact on tax evasion at the same time.
ANALISIS FAKTOR INTERNAL PERUSAHAAN DAN PENGARUHNYA TERHADAP EXPECTED RETURN SAHAM Natrion; Yusup Agus
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 1 No 2 (2015): Volume 1 Nomor 2 Tahun 2015
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v1i2.287

Abstract

Corporate performance, constituting planning and operation tool for chairman of and investor in given time period. Investor that invest its fund on securities, really interested to current gain and expected gain at proximately and marks sense stability of gain who will be gotten. Before invests its fund investor do analysis to Ability Corporation to result gain. Investor decision always been regarded by risk zoom (risk) and return one that is expected (Return Expected), and gets procurement Return Expected maximal with zoom runs the risk that minimal. This research intent for description and analysing is profitability and Market Price BUMN that listed at Indonesian Stock Exchange. Corporate profitability and Market Price BUMN that listed at Indonesian Stock Exchange to be measured of Return on Assets, Return on Equity, dividend Payout Ratio, Earning per Share, Price Earning Ratio, Full scale Assets Turn Over, and Net Profit is Margin simultaneously having for significant to expected return stock. Profitability BUMN that listed at Indonesian Stock Exchange partially influential significant to expected return stock. Factor which of Return on Assets, Return on Equity, dividend Payout Ratio, Earning per Share, Price Earning Ratio, Full scale Assets Turn Over, and Net Profit Is Margin one that ascendant dominant to expected return stock. Base analysis result points out that profitability and Marker Price BUMN that listed at Indonesian Stock Exchange to be measured of Return on Assets, simultaneously ala having for significant to expected return stock. Corporate profitability and market price BUMN that listed at Indonesian Stock Exchange to be measured of dividend Payout Ratio and Net Profit is Margin partially influential significant to expected return stock. Meanwhile Return on Assets, Return on Equity, Earning per Share, Price Earning Ratio, and Full scale Assets Turn Over partially don't significant ascendant to expected return stock. Net Profit is Margin constituting corporate internal factor BUMN that listed at influential Indonesian Stock Exchange dominant to expected return stock.
EVALUASI FAKTOR-FAKTOR TATA KELOLA DAN KOMPLEKSITAS KORPORASI TERHADAP AUDIT FEE Rizka Diah Rahmawati; Natrion; Heriston Sianturi; Tagor Darius Sidauruk
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.503

Abstract

The foundation of this research is aimed at examining the elements of corporate governance and the degree of organizational diversity in relation to audit fees among several companies in the agricultural and plantation sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. This quantitative study utilizes annual financial statements from firms in these sectors as secondary data. The analysis is conducted to explore the relationship and interaction between independent and dependent variables using multiple linear regression techniques
PENGARUH PENGETAHUAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI DESA MANGUNJAYA Natrion; Heriston Sianturi; Sri Waluya; Veronica Dita
Scientium Management Review Vol. 4 No. 1 (2025): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v4i1.599

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Mangunjaya. Penelitian ini menggunakan pendekatan kuantitatif, teknik pengumpula data menggunakan data primer melalui kuesioner yang diukur dengan skala ordinal. Pengambilan sampel menggunakan teknik random sampling dengan jumlah responden sebanyak 100 responden. Metode pengolahan data adalah uji validitas, uji reabilitas, uji asumsi klasik, uji regresi linerar berganda, dan uji goodness of fit. Hasil penelitian menunjukkan variabel pengetahuan berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan, sedangkan variabel sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan. Besarnya pengaruh variabel pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan sebesar 23,7%, sedangkan sisanya 67,3% dipengaruhi oleh variabel lain di luar model penelitian.
THE INFLUENCE OF PROFESSIONALISM, ETHICS, AND LOCUS OF CONTROL ON BPK RI AUDITOR PERFORMANCE Simamarta, Jahormin; Sidauruk, Tagor Darius; Natrion
Jurnal Ilmiah Universitas Satya Negara Indonesia Vol. 3 No. 2 (2025): May-October 2025
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59408/jisni.v2i2.7

Abstract

The purpose of this study is to examine the influence of professionalism, auditor ethics, and locus of control on the performance of auditors at the Audit Board of the Republic of Indonesia (BPK RI). The population in this study consists of all auditors working at the BPK RI Central Office in Jakarta. The sample used in this study comprises 103 respondents selected from a total of 1,125 auditors. The research data is primary data obtained through questionnaire distribution. The sampling technique employed is purposive sampling with random sampling, while the data processing method used is multiple linear analysis with the assistance of SPSS version 21. The results of this study indicate that professionalism and auditor ethics have a partially positive and significant influence on auditor performance, whereas locus of control has a positive but not significant effect. Simultaneously, professionalism, ethics, and locus of control have a positive and significant effect on auditor performance, accounting for 30.90%. The remaining 69.10% is explained by other variables not included in this research model.
SOSIALISASI DAN PENDAMPINGAN SISWA/SISWI SMK TERATAI PUTIH GLOBAL 4 DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0. Kholiq, Abdul; Darlius; Christina; Natrion
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 2 No. 2 (2024): JASW Vol. 02 No. 02: April-September 2024
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan utama adalah Revolusi industri 4.0 mengakibatkan banyak lulusan SMK yang harusnya bisa langsung bekerja akhirnya terancam menjadi pengangguran. Banyak bidang pekerjaan yang selama ini diisi oleh tenaga manusia hilang digantikan dengan teknologi, mesin, robot, ataupun kecerdasan buatan. Dalam menghadapi tantangan revolusi industri 4.0 siswa/i SMK harus mampu beradaptasi terhadap segala perubahan, terus berkembang secara dinamis dan memiliki kompetensi. Tujuan dari kegiatan ini adalah untuk memberikan motivasi dan pengetahuan tentang revolusi industri 4.0 bagi siswa/i SMK Teratai Putih Global 4 Bekasi, Jalan BKKBN Raya Blok C No.1, Mustika Jaya, Kota Bekasi dengan memberikan sosialisasi dalam menghadapi revolusi industri 4.0. Melalui kegiatan Pengabdian kepada masyarakat ini diharapkan dapat memotivasi dan memberikan pengetahuan tentang revolusi industri 4.0 sehingga meningkatkan wawasan siswa/i SMK Teratai Putih Global 4 Bekasi. Kegiatan pengabdian kepada masyarakat memiliki tujuan untuk mengetahui dan menjelaskan upaya apa saja yang dilakukan oleh PkM Dosen USNI dalam menyelenggarakan sosialisasi dan pendampingan ini.
Co-Authors Abdul Kholiq Christina Darlius Dian Mahardika Heriston Sianturi Kukuh Pangesti, Shalma rachmawati, budi Rizka Diah Rahmawati Sianturi, Heriston Sidauruk, Tagor Darius Simamarta, Jahormin Simarmata, Jahormin Sri Waluya Tagor Darius Sidauruk Veronica Dita Yusup Agus