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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Innovative: Journal Of Social Science Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Riky Sai Maruli
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA UNIVERSITAS ADVENT INDONESIA (UNAI) Riky Sai Maruli; Olivia Fransisca Moniaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.576 KB)

Abstract

Every student of the Accounting Study Program should understand accounting. This study aims to determine how far the students' understanding of Advent Indonesia University students regarding Accounting with Emotional Intelligence and Learning Behavior as independent variables. The population for this study was students of the Faculty of Economics and the sample was students of the accounting study program as many as 98 respondents and used convenient sampling to determine the sample. The results of this study indicate that partially there is an influence between Emotional Intelligence and Learning Behavior on Accounting Understanding. Likewise, simultaneously or simultaneously there is a significant effect of the two independent variables, namely Emotional Intelligence and Learning Behavior on Accounting Understanding.
Pengaruh Deferred Tax Dan Tingkat Utang Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati 2021-2023 Daniel Luther Somopawiro; Lorina Siregar Sudjiman; Riky Sai Maruli
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9561

Abstract

The aim of this research is to find the effect of deferred taxes and debt ratios on tax avoidance in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange throughout the period 2021 to 2023. This research uses descriptive methodology with a quantitative approach. This research data comes from secondary data sources, specifically obtained from www.idx.com. The study encompasses a population of 25 companies, selected through purposive sampling methodology, This leads to the selection of a sample comprising 20 companies observed over a span of three years period (2021-2023) with 60 qualifying data points. Data analysis employs Utilizing descriptive statistical tests in conjunction with classical assumption tests, the study employs multiple linear regression analysis, Conducting hypothesis testing through the utilization of F and t tests, along with determination coefficient assessments.The findings from this study suggest that, in partial (t) terms, the Deferred Tax variable does not exert a statistically significant impact on tax avoidance. Furthermore, The Debt Ratio variable does not show any influence on Tax Avoidance. Simultaneously (F), both Deferred Taxes and Debt Levels together do not have a statistically significant effect on tax avoidance in companies listed on the SRI-KEHATI index. Keywords: deferred tax, debt ratio, tax avoidance
PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN Brenda Ernsky Palar; Riky Sai Maruli; Hisar Pangaribuan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1217

Abstract

Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administration systems has a positive and significant effect on digital transformation, supporting strategic changes in business management through technology. Additionally, understanding digitalization of tax administration systems significantly affects tax compliance; the better the understanding, the higher the tax compliance. However, digital transformation does not significantly impact tax compliance, and understanding digitalization of tax administration systems through digital transformation does not significantly affect tax compliance. These findings suggest that enhancing tax compliance requires a comprehensive approach including regulation, awareness, and taxpayer motivation, alongside leveraging digitalization to improve tax administration efficiency.
Kualitas Pelayanan Fiskus Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Samsat Jakarta Timur Simanjuntak, Gilbert Billy Dionisius; Maruli, Riky Sai; Susanti, Mila
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3342

Abstract

Abstract This research aims to test motor vehicle taxpayer compliance by testing the quality of tax services provided by tax authorities to assist taxpayers in planning and managing their tax obligation needs at SAMSAT East Jakarta. This research uses a quantitative method using 64 primary sample data collected by distributing questionnaires to motor vehicle taxpayers at SAMSAT, East Jakarta. The research conducted hypothesis testing using multiple linear regression with the SPSS version 25.0 application. The results of the research show that the quality of tax service has a significant positive effect on motor vehicle taxpayer compliance. In other words, motor vehicle taxpayer compliance is determined by the quality of tax service to taxpayers.
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (STUDI KASUS PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PADA TAHUN 2019-2023 YANG TERLISTING DI BURSA EFEK INDONESIA) Juwina Br Perangin Angin; Riky Sai Maruli; James Sylvanus Ulyreke
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12976

Abstract

Agresivitas pajak melibatkan tindakan untuk menurunkan penghasilan kena pajak dengan menggunakan berbagai strategi, baik secara legal maupun ilegal. Tarif pajak efektif (ETR) mengukur agresivitas pajak. Penelitian ini menguji pengaruh Green Accounting, Media Exposure, dan Corporate Social Responsibility terhadap Agresivitas Pajak. Penelitian ini menggunakan metodologi kuantitatif dengan pendekatan asosiatif, dengan menggunakan data sekunder dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2023. Penelitian ini melibatkan 93 perusahaan dari sektor industri dasar dan kimia. Pengambilan sampel dilakukan secara purposive sampling, berdasarkan kriteria tertentu, dan menghasilkan sampel sebanyak 15 perusahaan. Penelitian ini menemukan bahwa Green Accounting tidak berpengaruh signifikan terhadap agresivitas pajak, sedangkan Media Exposure memiliki pengaruh negatif yang signifikan. Tanggung jawab sosial perusahaan tidak secara signifikan mempengaruhi agresivitas pajak. Temuan penelitian ini menunjukkan bahwa penelitian di masa depan harus memasukkan faktor-faktor pendukung tambahan untuk menilai konsistensi pengaruh variabel independen terhadap agresivitas pajak.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Manik, Sheren Mey Line Br; Siagian, Valentine; Maruli, Riky Sai
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2067

Abstract

This study aims to investigate the impact of the cost of debt and audit committee characteristics on green innovation. The successful implementation of green innovation in the modern era has become essential for improving the overall quality of the sustainable environment. This study focuses on a sample of industrial sector entities listed on the Indonesia Stock Exchange that issued sustainability reports during the 2021–2022 period. Logistic regression analysis is employed as the primary analytical method. The findings reveal that the cost of debt and the characteristics of the audit committee do not significantly influence green innovation. This outcome may be explained by the limited data availability regarding the extent of research and development disclosures provided by industrial firms. The study aims to contribute meaningful insights to encourage listed industrial companies on the Indonesia Stock Exchange to enhance the comprehensiveness of their sustainability-related innovation disclosures.
FROM LIABILITY TO SUSTAINABILITY: HOW COST OF DEBT AND AUDIT COMMITTEE CHARACTERISTICS DRIVE GREEN INNOVATION? Manik, Sheren Mey Line Br; Siagian, Valentine; Maruli, Riky Sai
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2067

Abstract

This study aims to investigate the impact of the cost of debt and audit committee characteristics on green innovation. The successful implementation of green innovation in the modern era has become essential for improving the overall quality of the sustainable environment. This study focuses on a sample of industrial sector entities listed on the Indonesia Stock Exchange that issued sustainability reports during the 2021–2022 period. Logistic regression analysis is employed as the primary analytical method. The findings reveal that the cost of debt and the characteristics of the audit committee do not significantly influence green innovation. This outcome may be explained by the limited data availability regarding the extent of research and development disclosures provided by industrial firms. The study aims to contribute meaningful insights to encourage listed industrial companies on the Indonesia Stock Exchange to enhance the comprehensiveness of their sustainability-related innovation disclosures.
Dampak Tax Planning dan Corporate Social Responsibility Terhadap Nilai Perusahaan yang Terdaftar di Indeks Lq45 Periode 2022-2023 Bei Cecilia Yolanda Silitonga; Riky Sai Maruli Nadapdap; James Sylvanus Ulyreke
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.311

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan tanggung jawab sosial perusahaan terhadap nilai perusahaan yang terdaftar di Indeks LQ45 sepanjang era BEI 2022–2023. Penelitian ini menggunakan regresi linier berganda dan analisis data menggunakan perangkat lunak SPSS versi 23.0. Pengambilan sampel dilakukan dengan purposive sampling atau pengambilan sampel berdasarkan kriteria yang telah ditentukan. Hasil penelitian menunjukkan bahwa perencanaan pajak yang ditetapkan dengan Tax Retention Rate (TRR) berpengaruh signifikan dan negatif terhadap nilai perusahaan. Semakin banyak perencanaan pajak yang dilakukan perusahaan, maka nilai pasarnya cenderung semakin rendah. Di sisi lain, CSR terbukti dapat meningkatkan nilai perusahaan, yang berarti perusahaan yang aktif melakukan CSR memiliki reputasi yang lebih kuat dan menarik minat investor. Hasil ini memberikan pemahaman yang lebih baik kepada investor dan manajemen tentang pentingnya pengungkapan CSR yang transparan dan manajemen perencanaan pajak yang bijaksana dalam meningkatkan daya jual perusahaan.
Pengaruh Biaya Lingkungan, Kinerja Likuiditas, Dan Tingkat Hutang Terhadap Profitabilitas Rumah Sakit Swasta Yang Terdapat Di Bursa Efek Indonesia Periode 2018 – 2023 Krista Sinaga; Riky Sai Maruli; Francis M Hutabarat
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7592

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Biaya Lingkungan, Kinerja Likuiditas, Dan Tingkat Hutang terhadap Profitabilitas rumah sakit swasta yang terdapat di Bursa Efek Indonesia Periode 2018 – 2023. Metode yang digunakan bersifat deskriptif dengan data sekunder dari laporan keuangan rumah sakit Swasta yang terdapat di bursa efek Indonesia dari periode 2018-2023. Analisa data menggunakan PSPP untuk mengukur analisa regresi linear, uji t, uji F dan koefisien determinasi. Penelitian menggunakan dua model dengan 2 rasio profitabilitas yaitu Return on Asset dan Return on Equity. Hasil penelitian ini menggunakan metodologi kuantitatif dan analisis regresi linier bahwa kinerja likuiditas secara positif dan signifikan mempengaruhi profitabilitas rumah sakit yang diukur dengan ROA dan ROE. Tetapi Sebaliknya, biaya lingkungan dan tingkat hutang tidak berpengaruh signifikan terhadap profitabilitas didapati memiliki pengaruh yang signifikan terhadap profitabilitas pada level signifikansi 5% baik pada model 1 dan model 2 penelitian ini.
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (STUDI KASUS PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PADA TAHUN 2019-2023 YANG TERLISTING DI BURSA EFEK INDONESIA) Juwina Br Perangin Angin; Riky Sai Maruli; James Sylvanus Ulyreke
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12879

Abstract

Agresivitas pajak melibatkan tindakan untuk menurunkan penghasilan kena pajak dengan menggunakan berbagai strategi, baik secara legal maupun ilegal. Tarif pajak efektif (ETR) mengukur agresivitas pajak. Penelitian ini menguji pengaruh Green Accounting, Media Exposure, dan Corporate Social Responsibility terhadap Agresivitas Pajak. Penelitian ini menggunakan metodologi kuantitatif dengan pendekatan asosiatif, dengan menggunakan data sekunder dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2023. Penelitian ini melibatkan 93 perusahaan dari sektor industri dasar dan kimia. Pengambilan sampel dilakukan secara purposive sampling, berdasarkan kriteria tertentu, dan menghasilkan sampel sebanyak 15 perusahaan. Penelitian ini menemukan bahwa Green Accounting tidak berpengaruh signifikan terhadap agresivitas pajak, sedangkan Media Exposure memiliki pengaruh negatif yang signifikan. Tanggung jawab sosial perusahaan tidak secara signifikan mempengaruhi agresivitas pajak. Temuan penelitian ini menunjukkan bahwa penelitian di masa depan harus memasukkan faktor-faktor pendukung tambahan untuk menilai konsistensi pengaruh variabel independen terhadap agresivitas pajak.
Co-Authors Brenda Ernsky Palar Cecilia Yolanda Silitonga Daniel Luther Somopawiro Francis Hutabarat James Sylvanus Uly Reke Juwina Br Perangin Angin Krista Sinaga Lenita Waty Lorina Siregar Sudjiman Manik, Sheren Mey Line Br Olivia Fransisca Moniaga Pangaribuan, Hisar Philip Morris Sihombing Putri Yohan, Lidya Monalisa Simanjuntak, Gilbert Billy Dionisius Susanti, Mila Valentine Siagian