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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 PEMAHAMAN PAJAK, MOTIVASI MEMBAYAR PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI BATAM Debbi Indriyani; Remista Simbolon
Jurnal Ekonomis Vol 15 No 1b (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the understanding of taxation on individuals as well as how motivation to pay taxes and sanctions can affect taxpayer compliance in Batam City. In this study, the research approach used is a qualitative method. The technique of collecting research data was done by means of a questionnaire. The population is an individual taxpayer in Taman BPD Indah Batam Housing, Batam Centre. This study took a sample of 36 respondents. Data processing using SPSS v21.0 software. Using the correlation coefficient test, namely t test, coefficient of determination, coefficient of determination, simple regression, normality test, linearity test and multiple regression. Based on the data that has been analyzed by the author, Tax Understanding has no effect on Taxpayer Compliance. But the other variables, namely Motivation to Pay Taxes and Tax Sanctions on Taxpayer Compliance have a high influence. From all the data that has been processed, the writer concludes that the X variable dominantly affects the Y variable. So understanding of taxes, motivation to pay taxes and tax sanctions can be said to have a significant influence on individual taxpayer compliance in Batam.

PENGARUH DIGITAL MARKETING TERHADAP PENJUALAN INDIHOME (STUDI PADA PT. TELEKOMUNIKASI INDONESIA DI DAERAH BSD TANGERANG SELATAN) Gina Emily Napitupulu; Remista Simbolon
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to describe and analyze the influence of digital marketing on Indihome sales in the BSD South Tangerang area. This study uses a questionnaire via google form as a research instrument. Data processing using SPSS v25 software uses the correlation coefficient test, t test, coefficient of determination, and simple linear regression. The correlation coefficient test r count is 0.366, which means that sales have a not strong relationship with digital marketing. The t-test results show that digital marketing has a significant effect on sales as evidenced by the t-count value of 3.453 > t-table 1.990 and the digital marketing variable is indicated by a determination test of 13.4%, which means it has a negative effect on sales while the rest is influenced by other factors outside of this research. Simple linear regression shows Y= = 26,376 + 0.244X as a formula, which means that if digital marketing has no sales then consumers are at 26,376 and if digital marketing increases by 1 unit then sales increase by 0.244 units. It can be seen that digital marketing has a significant effect on sales.

PENGARUH PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK UNILEVER Salomo Fernando; Remista Simbolon
Jurnal Ekonomis Vol 15 No 1c (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Purchasing decisions are important for a company to run its business. Promotion in research becomes a variable that will be studied as a factor that influences purchasing decisions. This study aims to see the effect of promotion in influencing purchasing decisions. The data in this study were collected from Indonesian Adventist University students who filled out the questionnaires distributed and the data collected were 135 students. From the results of tests carried out with the help of SPPS 26, it was found that the results were significant for promotions in influencing purchasing decisions and gave the effect of 61.7%.

Pengaruh Perencanaan Pajak dan Resiko Pajak terhadap Efisiensi Beban Pajak Penghasilan pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Periode 2018-2021 Angela Taruli Stephani Hutapea; Remista simbolon
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.394 KB)

Penelitian dibuat untuk mengkonfirmasi pengaruh perencanaan pajak dan resiko pajak bagi efisiensi beban pajak penghasilan di-perusahaan sektor farmasi selama empat tahun penelitian, kepada sepuluh perusahaan dengan total empat puluh sampel menggunakan purpose sampling dalam cara pengumpulannya. peneliti memakai metode regresi linear berganda. Kemudian hasil menunjukkan perencanaan pajak berpengaruh positif dan signifikan terhadap efisiensi beban pajak penghasilan, resiko pajak berpengaruh positif signifikan terhadap efisiensi beban pajak penghasilan; secara simultan perencanaan pajak dan resiko pajak berpengaruh terhadap efisiensi beban pajak penghasilan.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK DI LQ45 TAHUN 2020-2021 SONYA DEVITA SARI LUMBAN TOBING; REMISTA SIMBOLON
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 4 No 08 (2023): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI APRIL 2023
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

This study aims to examine the effect of profitability, leverage, CSR, and tax avoidance on LQ45 2020-2021. The data source in this study is additional information from bank records regarding the LQ45 business index purchased on the IDX. The data collection method was carried out using the analytical method, using secondary data and will be processed using SPSS 25. The data analysis technique used is descriptive statistical test, classical assumption test, hypothesis testing, and multiple regression analysis with the help of SPSS for windows version 25. Results This study shows that the profitability variable has a positive and significant effect on tax avoidance, the leverage variable has a positive and significant effect on tax avoidance, and the Corporate Social Responsibility (CSR) variable shows that the Corporate Social Responsibility variable has a positive and significant effect on tax avoidance. Based on the simultaneous test or F test conducted, it shows that the variables of profitability, leverage and CSR have a simultaneous or joint effect on tax evasion in LQ45.

The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University) Elizabeth Vania Permata; Remista Simbolon
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5141

Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement tax

Pengaruh Capital Intencity Ratio, Free Cash Flow, Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Elisabeth Sagala; Remista Simbolon
Jurnal Sosial Teknologi Vol. 1 No. 12 (2021): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v1i12.264

Latar belakang: Manajemen merupakan tindakan yang dilakukan oleh manajemen perusahaan untuk memengaruhi laba yang dilaporkan. Variabel yang diduga dapat memengaruhi manajemen laba yaitu capital intencity rasio, free cash flow dan leverage. Tujuan penelitian: Untuk mengetahui pengaruh capital intencity rasio, free cash flow dan leverage terhadap manajemen laba. Metode penelitian: Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang tergabung dalam indeks LQ45. Hasil penelitian: Berdasarkan hasil analisa yang dilakukan uji simultan F didapatkan hasil signifikasi sebesar 0.016 yang lebih kecil dari 0.05 yang berarti bahwa variabel independen (capital intensy rasio, free cash flow dan leverage) berpengaruh terhadap variabel devenden. Kesimpulan: Variabel independen capital intency rasio berpengaruh positif dan signifikan terhadap variabel dependen manajemen laba. Variabel free cash flow berpengaruh negatif dan tidak signifikan terhadap variabel dependen yaitu manajeman laba. Leverage berpengaruh positif dan tidak signifikan terhadap variabel dependen yaitu manajeman laba.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SUB SEKTOR LOGAM YANG TERDAFTAR DI BEI PADA PERIODE 2019-2022 Irvan Alfredo Pardosi; Ronny Buha Sihotang; Remista Simbolon
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1084

Legal efforts made by companies to avoid taxes by reducing the deferred tax burden are called tax avoidance. If tax avoidance activities are carried out according to the rules of the applicable law, it is considered legal by the company. The purpose of this study is to understand and analyze the various benefits of profitability (X1) and business growth (X2) on financial performance (Y) in the Metal Subsector listed on the Indonesia Stock Exchange. The method used in this research is quantitative, and the annual report of the Metal Company for the period 2019-2022 as secondary data. Panel data regression is applied for analysis techniques. The findings of this study explain that profitability produced with ROA and company size produced with SIZE have no significant effect on Tax Avoidance in Metal Companies on the Indonesia Stock Exchange. Keywords: Profitability, Company Size, Tax Avoidance

Influence of Two Wheeled Motorized Vehicle Tax Receipt and Motorized Vehicle Fuel Tax on Balikpapan City Original Income (Year 2020-2022) Manyanti, Theresia Fajar; Simbolon, Remista
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11080

Di zaman sekarang ini, kendaraan bermotor merupakan salah satu alat transportasi yang banyak digunakan dan membutuhkan bahan bakar untuk menggerakkan dan bergerak. Hal ini pada akhirnya mempunyai nilai pajak yang harus dibayar. Oleh karena itu, variabel penelitian ini adalah Pajak Kendaraan Bermotor, Pajak Bahan Bakar Kendaraan Bermotor dan Pendapatan Asli Daerah. Sampel yang digunakan berjumlah 36 laporan. Hubungan Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah tidak signifikan. Begitu pula Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah tidak signifikan. Maka hasil hubungan Penerimaan Pajak Kendaraan Bermotor dan Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah adalah signifikan secara simultan.

PENGARUH TAX PLANNING, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2019-2022 Sabatini Rolinda, Esterisa; Simbolon, Remista
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51665

Abstract. This study was conducted by researchers to find out effect of tax planning, good corporate governance on tax avoidance. The company focused on energy sector listed on the IDX in 2019-2022. Purposive sampling is a technique used in sample determination, thus producing samples from 12 companies over a 4-year. Through the SPSS version 29, the results prove do not have significance value (0.140 > 0.05) from tax planning, audit commitee on tax avoidance. Partially, tax planning have an effect but insignificance (0.061 > 0.05) and audit committee have a negative effect but insignificance (0.569 > 0.05). Abstrak. Penelitian yang dilakukan memiliki maksud untuk melihat tax planning, good corporate governance mempengaruhi tax avoidance. Penelitian dilakukan melalui pengumpulan laporan keuangan dari sektor energi yang terdaftar di BEI tahun 2019-2022. Purposive sampling merupakan teknik yang dipakai, maka sampel yang terseleksi berjumlah 12 perusahaan dalam 4 tahun. Berdasarkan SPSS versi 29, menunjukan hasil secara simultan dan terdapat pengaruh signifikan (0.140 > 0.05) dari penelitian untuk variabel tax planning, komite audit pada tax avoidance. Secara parsial, adanya pengaruh tapi tidak signifikan (0.061 > 0.05) dari tax planning pada tax avoidance dan menghasilkan pengaruh negatif dan tidak signifikan (0.569 > 0.05) dari komite audit pada tax avoidance

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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