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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI JURNAL LENTERA BISNIS Syntax Idea Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Sosial dan Teknologi Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal Transformation of Mandalika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal Maisyatuna Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK

Remista Simbolon

Unknown Affiliation

Author-ID : 5516658

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Transfer Pricing, Beban Pajak Tangguhan terhadap Penghindaran Pajak pada Perusahaan Sektor Kimia Marcelino Hery Chrisandy; Remista Simbolon
Syntax Idea Vol 4 No 5 (2022): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v4i5.1832

Penghindaran pajak adalah upaya pajak untuk mengurangi beban pajak dengan tidak melanggar hukum atau aturan lain yang berlaku. Penelitian ini bertujuan untuk mengetahui efek transfer pricing dan beban pajak tangguhan terhadap penghindaran pajak pada perusahaan subsektor kimia yang tercatat di Bursa Efek Indonesia (BEI) selama 2018-2020. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Sedangkan data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari (www.idx.com). Penelitian ini menggunakan model analisis regresi linier berganda. Studi ini memperoleh hasil yang membuktikan bahwa transfer pricing dan beban pajak tangguhan memiliki efek positif yang signifikan terhadap penghindaran pajak. Koefisien analisis penentuan menunjukkan bahwa nilai kuadrat R yang disesuaikan dalam koefisien uji penentuan adalah 23,9%, di mana 76,1% sisanya dipengaruhi oleh variabel lain. Hal ini menunjukkan bahwa variabel independen dalam penelitian ini tidak cukup berpengaruh pada struktur modal karena ada banyak variabel lain yang memiliki pengaruh besar pada penghindaran pajak.

PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Anastasya Sinurat; Remista Simbolon
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 1 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

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

Penelitan ini dilakukan dengan tujuan untuk menguji pengaruh kualitas audit dan kondisi keuangan perusahaan terhadap opini audit going concern. Penelitian ini dilakukan dengan menggunakan data sekunder berupa laporan keuangan perusahaan pertambangan sub sektor baru bara tahun 2018-2020 yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 32 perusahaan dengan total 78 sampel. Hasil penelitian variabel kualitas audit memiliki nilai signifikansi 0.998 lebih besar dari 0.05 (5%), sehingga dapat disimpulkan kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan hasil penelitian variabel kondisi keuangan perusahaan memiliki nilai signifikansi 0.358 lebih besar dari 0.05 (5%), disimpulkan kondisi keuangan tidak berpengaruh signifikan terhadap opini audit going concern. Untuk hasil penelitian kualitas audit dan kondisi keuangan perusahaan memiliki nilai signifikansi 0.160 lebih besar dari 0.05 (5%), karena itu disimpulkan kualitas audit dan kondisi keuangan tidak berpengaruh signifikan terhadap opini audit going concern.Kata Kunci: Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Going ConcernÂ

PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 – 2021 Tabita Theresia Panjaitan; Remista Simbolon
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

The study was conducted to provide an empirical explanation the impact of deferred tax assets and deferred tax expenses on tax avoidance in various industrial sector companies that listed on Indonesia Stock Exchange in 2019 -2021. The total of population were 33 companies and the sample that fit to the criteria were 24 companies. Because the research period is three years, so the total samples is 72 data. The data has been collected and then processes using SPSS 25 with descriptive statistical data analysis,classical assumption test, and hypothesis test. The results of this study state that partially deferred tax assets have no significant influence on tax avoidance, and deferred tax expenses also has no significant influence on tax avoidance. Simultaneously deferred tax assets and deferred tax expenses does not have any influence on tax avoidance. Keywords: Tax Avoidance, Deferred Tax Assets, Deferred Tax Expenses.

PENGARUH PROMO SHOPEEFOOD TERHADAP MINAT BELI PENGGUNA SHOPEE (Di Daerah Tangerang Selatan) Izella Vania; Remista Simbolon
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to describe and analyze the effect of ShopeeFood promos on the buying interest of Shopee application users in South Tangerang area. This study uses a questionnaire via google form as a research instrument. The data was processed using SPSS v25 software using coefficient of correlation test, namely the t test, the coefficient of determination, and simple linear regression. The correlation coefficient test r count of 0.734 which means that the buying interest has a strong relationship with ShopeeFood promos. The t test results showed that ShopeeFood promo has a significant effect on consumer buying interest as evidenced by the value of t count 10.800 > t table 1,98373 and the ShopeeFood promo variable showed by determination test of 53.8% which means it has a positive effect on the level of consumer buying desire while the rest influenced by other factors outside this research. The simple linear regression showed Y= -5,940 + 1.016X as the formula, which means that if the promo has no buying interest, the consumer is in a condition of -5,940 and if the promo increases by 1 unit, the buying interest increases by 1,016 units. It can be seen that the promo is very influential on consumer buying interest.

PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIDOE 2016-2020 Nathania Jennifer; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Profit growth rate is important for every company. This study was conducted to determine the effect of NPM and ROA on Profit Growth in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The population used in the research is food and beverage companies listed on IDX in 2016-2020. Sampling in this study was carried out using purposive sampling so that there were 14 companies with five years of observation so that 70 sample data were obtained, but because there were 7 outliers, the sample used was 63 data. The results of this study state that NPM on profit growth seen from the correlation coefficient has a very weak r-count, in the significance test it does not have a significant relationship, in the coefficient of determination it has a weak contribution (0.004) and has a positive effect. ROA on profit growth seen from the correlation coefficient has a weak relationship, in the significance test it has a significant relationship (1.839 > 1.671), in the contribution determination coefficient it is still very weak, in a simple regression it has a positive effect. Simultaneously NPM and ROA seen from ANOVA simultaneously have a significant effect on profit growth (0.025 <0.05).

PENGARUH AUDIT TENURE DAN PREDIKSI KEBANGKRUTAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2015-2020 Nevins Andrews Henryson; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to assess and examine the effect of tenure audits anddestruction on going-concern audit opinions. This test uses a sample of companies inthe transportation and logistics sub-sector listed on the IDX and their financialstatements have been audited for the 2015-2020 period. The author uses purposivesampling and the number of samples in this study were 84 samplesfrom 14 companies.This study uses a quantitative descriptive method and in testing the hypothesis using alogistic test. Based on the results of the research that has been carried out, it is foundthat: The results of this study indicate that tenure and bankruptcy audits have nosimultaneous effect on going concern audit opinions. Partially, the audit tenure has nosignificant effect on the going-concern audit opinion. on the other hand, the destructionthat has a significant effect on going concern audit opinion.

PENGARUH LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR TAMBANG LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BEI PERIODE 2016-2020 Lamhot Beriman Simbolon; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted to find of leverage and audit committee in influencing earnings management. The population of this study is a subsector company of other metals and mineral mines listed on the Indonesian stock exchange in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and data are downloaded from www.idx.co.id. The analysis methods performed are descriptive, coefficient correlation, coefficient determination, simple regression, classical assumption test, normality test, multi correlation, significance test, multiple regression with significance level of 0.05 or 5%. The result of this study showed that leverage (X1) had a significant negative influence on earnings management with value of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit committee members of 0.002 < 0.05 had a significant positive influence on earnings management and the number of meetings of 0.215 > 0.05 had a negative significant on earnings management (Y), and f has a significant influence with a value of 0.011 < 0.05 simultaneously.

PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI PERIDOE 2017-2020 Carlos Calvin Boi Paruntungan Nababan; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was made to test and understanding the effects of good corporate governance and profitability in earning management. Indicator used is the profit distribution approach. The population and sample for this research is companies in the chemical subsector who are registered in the Indonesia Stock Exchange for 2017 – 2020 (www.idx.co.id). Methods used are: Descriptive quantitative analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient determination, t test, double regression and F test. Results showed that the independent board of commissioners has no significant effect on earning management, management ownership has no significant effect on earning management, number of committee members has no significant effect on earning management, number of meetings has no significant effect on profit management, and profitability effects profit management. In conclusion, independent variables of this research have no effect on dependent variables.

PENGARUH AUDIT TENURE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA SUB SEKTOR MINYAK MENTAH DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2017-2020 Michael Josua Marbun; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine audit tenure and audit quality in influencing audit delay in crude oil and gas sub-sector companies listed on the Indonesia Stock Exchange, using a period of 4 years (2017-2020). Observation data were 44 samples from 11 companies which were obtained using purposive sampling method. The analytical methods used are descriptive quantitative, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, partial, t test, multiple linear regression and F test. The results of the analysis of this study indicate that audit tenure has no significant effect on audit delay and audit quality has no significant effect on audit delay. The results of all the variables studied are that there is no significant effect between audit period and audit quality on audit delay in oil and gas sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020.

PENGARUH KOMPENSASI RUGI FISKAL DAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Pebrianto Girsang; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study was conducted to examine and determine the effect of tax loss compensation and deferred tax on tax avoidance. The population used for this study were 13 oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, and the sample was only 10 Companies that met the criteria of the researcher who reported their commercial reports for four consecutive years. Participate (2017-2020), so the total sample is 40 data. The method used in this study is to use quantitative methods, by conducting descriptive analysis, Classical assumption test, normality test, correlation coefficient test, hypothesis testing, coefficient of determination test, simple regression test, F-simultaneous test, multiple regression with a significance level of approx. 0.05 (5%). The results of this study indicate the significance value of Fiscal Loss Compensation (X1) 0.157 > 0.05 which means it has no effect on Tax Avoidance (Y). The significance value of Deferred Tax (X2) is 0.116 > 0.05 which means it has no effect on Tax Avoidance (Y). Simultaneously the two independent variables are 0.192 which means > 0.05. So there is no significant effect between Fiscal Loss Compensation (X1) and Deferred Tax (X2) on Tax Avoidance (Y)

Co-Authors Aditya Pramudyo Pamungkas Anastasya Sinurat Angela Taruli Stephani Hutapea Carlos Calvin Boi Paruntungan Nababan Debbi Indriyani Elisabeth Sagala Elizabeth Vania Permata Ernawati, Diana Francis Hutabarat Gina Emily Napitupulu Grace Sitanggang Hannah Chrissanty Herold Moody Manalu Irvan Alfredo Pardosi Izella Vania Karundeng, Meidy L Lamhot Beriman Simbolon Luturmas, Heniditi Manyanti, Theresia Fajar Marcelino Hery Chrisandy Michael Josua Marbun Nathania Jennifer Nevins Andrews Henryson Orlando Christhoper Torondek Pebrianto Girsang Permata, Elizabeth Vania Ronny Buha Sihotang Sabatini Rolinda, Esterisa Sagala, Denovendri Douglas Salomo Fernando Sheril Kathleen Clarissa Simanjuntak, Juliani SONYA DEVITA SARI LUMBAN TOBING Tabita Theresia Panjaitan Verico Simbolon Verico Simbolon Yudith N, Caroline Yulia Andarias

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