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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi'45 Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Ekonomi dan Bisnis (JEB) Balance: Jurnal Riset Akuntansi dan Bisnis
Reaksi Zagoto
Universitas Nias Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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ANALISIS PERSEDIAAN KAS MINIMUM UNTUK MENJAGA LIKIUDITAS DAN PROFITABILITAS DI PT. MAYORA INDAH Tbk Reaksi Zagoto; Anskaria S. Gohae
Jurnal Ekonomi dan Bisnis Nias Selatan Vol 5 No 1 (2021): JURNAL EKONOMI DAN BISNIS STIE NIAS SELATAN
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.599 KB)

Abstract

Penelitian ini dilakukan di PT Mayora Indah Tbk dengan tujuan untuk menganalisis persediaan kas minimum yang tepat supaya likuiditas dan profitabilitas perusahaan pada tahun 2020-2024 dapat terwujud. Metode penelititan yang digunakan adalah metode analisis rasio dan trend kuadratis yang dilakukan atas laporan keuangan yang meliputi neraca, laba rugi dan arus kas. Hasil penelitian menunjukkan bahwa rata-rata persediaan kas minimum PT Mayora Indah Tbk tahun 2015-2019 mencapai 6,11% atau berada pada kriteria ideal atau sesuai dengan pedoman model pendekatan dimana well financed yang dapat mempertahankan likuiditas dan profitabilitas hendaknya tidak kurang dari 5% sampai 10% dari jumlah aktiva lancar.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Reaksi Zagoto; Erasma F. Zalogo; Paskalis Dakhi
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
Pengaruh sosialisasi pajak dan layanan Instansi terhadap kepatuhan wajib pajak Pajak Bumi dan Bangunan perkotaan dan pedesaan Reaksi Zagoto; Erasma Fitilai Zalogo
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9527

Abstract

This research was conducted to determine the effect of tax socialization and service quality on the compliance of land and building tax-P2 taxpayers in the village of Sisarahili Oyo, Onohazumba District. The population in this study were all village communities totaling 780 people. The sample was determined as many as 101 people using quota sampling. The data analysis method used is multiple linear regression. Hypothesis testing is carried out partially by using the t test and simultaneous or simultaneous tests using the F test. all data analysis processes use the SPSS 22 application. Based on the results of the study, the authors conclude that partially there is no effect of Tax Socialization on Tax Compliance, and partially Agency Services have a positive influence on Tax Compliance. The results of the simultaneous test of socialization and agency services variables have a positive influence on tax compliance. To increase Compliance of Urban and Rural Land and Building Taxpayers, related agencies need to provide Agency Services with due regard to physical evidence (tangibles), Reliability. and Empathy.
Pengaruh Sanksi Pajak Terhadap Kepatuhan Pajak yang Dimediasi oleh Variabel Kesadaran Pajak Zagoto Reaksi; Gohae Simfrosa Anskaria; Zalogo Fitilai Erasma; Hulu Faebuadodo Perlindungan
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3373

Abstract

This study was conducted to analyze the effect of Tax Sanctions on Tax Compliance mediated by the Tax Awareness Variable. Data were collected from 99 respondents, namely restaurant and food stall owners in the South Nias region. The data analysis method used is path analysis. The data analysis process is carried out using SmartPLS to calculate the PLS Algorithm and then verify the hypothesis. The results of the study show that Tax Sanctions and Tax Awareness have a direct and significant effect on Tax Compliance, then the Tax Sanctions and Tax Service Quality variables also have an indirect effect on Tax Compliance through the mediation of Tax Awareness.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Zagoto, Reaksi; Zalogo, Erasma F.; Dakhi, Paskalis
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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

Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
THE INFLUENCE OF RELIGIOSITY ON TAX COMPLIANCE IN NIAS ISLAND:THE MODERATING ROLE OF TAX KNOWLEDGE AND THE MEDIATING ROLE OF TAX AWARENESS: INTRODUCTION Zagoto, Reaksi; Anskaria Simfrosa Gohae
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4224

Abstract

Abstract This study analyzes the influence of religiosity on tax compliance with the moderating role of tax knowledge and the mediating role of tax awareness in the community of Nias Island. Using the Structural Equation Modeling Partial Least Squares (SEM-PLS) approach, the results show that religiosity is an important determinant that drives intrinsic moral motivation to fulfill tax obligations voluntarily and ethically. Religiosity also increases tax awareness by internalizing fiscal obligations as a moral responsibility, strengthening civic engagement based on spiritual values. Tax awareness is found to be the main factor encouraging compliance, with conscious recognition of the social function and development role of taxes. In contrast, tax knowledge does not play a significant role as a moderating variable in the relationship between religiosity, awareness, and compliance. These findings indicate that moral mechanisms and awareness are more dominant than technical understanding in shaping taxpayer behavior. Furthermore, tax awareness mediates the influence of religiosity on compliance, reinforcing the importance of moral and spiritual values in promoting compliant behavior. The practical implications emphasize the need for developing tax education and policies focused on moral and awareness-based approaches.
Co-Authors Gohae, Anskaria Simfrosa Hulu Faebuadodo Perlindungan Paskalis Dakhi Zalogo, Erasma Fitilai