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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
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 Perpajakan Dan Green Innovation Terhadap Kesadaran Wajib Pajak Yudith N, Caroline; Manalu, Herold Moody; Simbolon, Remista
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7543

Abstract

Pajak merupakan sumber pendapatan utama negara yang bersifat stabil dan juga pasti. Penelitian ini dilakukan agar dapat mengetahui pengaruh dari pemahaman perpajakan dan green innovation kepada kepatuhan wajib pajak itu sendiri. Penelitian ini menggunakan berbagai metode untuk mengolah data agar mendapatkan hasil yang valid menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) yang berupa Outer Loading, hasil convergent validity dan nilai akar Average Variance Extracted (AVE), R-Square (R²) dan Q-Square (Q²), dan pengujian hipotesis pengaruh langsung. Digunakan pula metode kuantitatif dengan kerelasional digunakan untuk mengumpulkan data dari responden melalui kuesioner melalui penyebaran link Google Form dan objek penelitian ini adalah wajib pajak yang bekerja di perusahaan swasta. Data yang diperoleh sebanyak 100 responden. Hasil penelitian yang telah diperoleh menunjukkan bahwa pemahaman perpajakan terhadap green innovation dan pemahaman perpajakan terhadap kesadaran wajib pajak memiliki dampak positif dan signifikan. Namun, green innovation memiliki dampak negatif dan tidak signifikan namun mendekati terhadap kesadaran wajib pajak. Pemahaman perpajakan dan green innovation memiliki dampak negatif dan tidak signifikan terhadap kesadaran wajib pajak namun mendekati.
KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Orlando Christhoper Torondek; Remista Simbolon
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 1 (2022): Maret : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i1.469

Abstract

Abstract. The purpose of this study is to determine the effect of managerial ownership, institutional ownership and audit committee variables on the value of the company. The method used is descriptive method. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The Total data used from 11 companies is 44 data. The final results showed that managerial ownership, institutional ownership and audit committee significantly affect the value of the company.. Keywords: Managerial Ownership, Institutional Ownership, Audit Committee, Company Value
Pengaruh Pemahaman Peraturan Pajak, Sosialisasi Pajak, dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak UMKM: Survei Pada Pedagang Di Kota Medan Verico Simbolon; Remista Simbolon
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2469

Abstract

. The purpose of this research is to ascertain how taxpayer compliance in micro, small, and medium-sized businesses (MSMEs) is impacted by knowledge of tax laws, tax socialization, and trust levels. By distributing questionnaires to MSME owners in Medan City, data was gathered for this study using primary data. There were 76 taxpayers used as samples in this investigation. The author uses multiple linear regression analysis, classical assumption testing, hypothesis testing, coefficient of determination analysis, and descriptive statistical analysis to process the data. The findings indicated that while tax socialization and comprehension of rules had little bearing on MSME taxpayers' compliance levels, trust levels significantly impacted MSME taxpayers' compliance levels.
Pengaruh Reputasi Auditor, Komite Audit Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Sektor Transportasi Yang Terdaftar Di BEI Tahun 2018-2021 Sheril Kathleen Clarissa; Remista Simbolon
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 7 (2022): Juli
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i7.907

Abstract

This study examines the influence of impact auditors' reputation, auditory committees and corporate size on the quality audits of the transport companies listed in bei 2018-2021 The method of sampling collecting used is sampling impressive. The empirical results of the study show that the auditors' reputation (x1), the auditors committee (x2), and the corporate size (x3) simultaneously affect the quality auditing (y) and to the value of the study of the f for 0,000 < 0,05 and f count 29,372 > f tabel 2,75 of the company listed on the Indonesia Stock Exchange (IDX) 2018-2021.
Pengaruh Pemahaman Peraturan Pajak, Sosialisasi Pajak, dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak UMKM: Survei Pada Pedagang Di Kota Medan Verico Simbolon; Remista Simbolon
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2469

Abstract

. The purpose of this research is to ascertain how taxpayer compliance in micro, small, and medium-sized businesses (MSMEs) is impacted by knowledge of tax laws, tax socialization, and trust levels. By distributing questionnaires to MSME owners in Medan City, data was gathered for this study using primary data. There were 76 taxpayers used as samples in this investigation. The author uses multiple linear regression analysis, classical assumption testing, hypothesis testing, coefficient of determination analysis, and descriptive statistical analysis to process the data. The findings indicated that while tax socialization and comprehension of rules had little bearing on MSME taxpayers' compliance levels, trust levels significantly impacted MSME taxpayers' compliance levels.
PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK : THE EFFECT OF PROFITABILITY AND TRANSFER PRICING ON TAX AVOIDANCE Ernawati, Diana; Simbolon, Remista
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.474-485

Abstract

The biggest revenue for a country comes from taxes, which will be an obligation for every taxpayer to fulfill. The taxpayer in question is a corporation. This research was conducted in order to know what kind of influence on tax avoidance is caused by profitability and transfer pricing. The research was conducted in the cement, ceramics, porcelain, and glass subsectors on the Indonesia Stock Exchange list from 2017 to 2022 and applied a technique, namely purposive sampling, so that 36 samples were obtained. Profitability and transfer pricing are used as independent variables, and tax avoidance is used as an a dependent variable. The results found that profitability has a significant negative effect on tax avoidance. Similarly, transfer pricing also has an influence on tax avoidance. As for profitability and transfer pricing on tax avoidance, the effect is simultaneously significant.
PENGARUH KEPERCAYAAN DAN PROMOSI TERHADAP MINAT BELI SHOPEEFOOD : (Studi Kasus Pada Mahasiswa Universitas Advent Indonesia) Hannah Chrissanty; Remista Simbolon
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 3 No. 9 (2022): September
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol3iss9pp103-114

Abstract

The level of customer desire to use a food delivery service provider platform is the urgency of conducting research to knowing the effect of trust and promotion on buying interest in the ShopeeFood application. This research uses a case study on students from Adventist University of Indonesia, primary data collection through questionnaires, and the use of purposive sampling method in selecting respondents. The results obtained from 106 respondents indicate that customer buying interest in the ShopeeFood application is influenced by the trust and promotion variables in the form of vouchers available at Shopeefood. This is indicated by the sign value of 0.001 < 0.05 and Fvalue > the Ftable value is 37.256 > 3.08 which gives positive results from the data processing process.
The Influence of Tax Fairness and Tax Understanding on Tax Evasion (Perceptions of Students in the Accounting Program, Faculty of Economics, Advent Indonesia University) Permata, Elizabeth Vania; Simbolon, Remista
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.949

Abstract

The study is meant to evaluate the impact of justice and understanding of taxes on tax evasion according to the perceptions of students at the Indonesian Adventist University Accounting Study Program, Faculty of Economics. There were 55 respondents involved, obtained through a purposive sampling method. SPSS version 22 software was used to analyze multiple regressions. The research yielded the following conclusions: (1) tax justice has no bearing on tax evasion; (2) tax understanding has no bearing on tax evasion; and (3) tax justice and tax understanding have no bearing on tax evasion.
Pengaruh Kepuasan Kerja Dan Motivasi Terhadap Kinerja Karyawan Kopi Cantel Sagala, Denovendri Douglas; Simbolon, Remista; Hutabarat, Francis M.
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10186

Abstract

Penelitian ini menggunakan metodologi penelitian deskriptif kuantitatif untuk mengetahui hubungan antara kinerja dan motivasi karyawan Kopi Cantel dengan kepuasan kerja mereka. Sampel penelitian kohort terdiri dari lima puluh pekerja. Temuan penelitian menunjukkan bahwa kebahagiaan kerja memiliki dampak yang signifikan terhadap kinerja karyawan, terlihat dari nilai t hitung sebesar 3,190, yang berada di atas nilai t tabel sebesar 2,016. Selain itu, nilai signifikansi sebesar 0,003 lebih rendah dari ambang batas yang diterima sebesar 0,05. Tidak ada korelasi yang signifikan secara statistik antara motivasi kerja dan kinerja. Hal ini didukung dengan nilai t hitung sebesar 0,051 lebih kecil dari nilai t tabel sebesar 2,016 dan nilai signifikansi sebesar 0,959 lebih dari ambang batas 0,05. Hasil uji F menunjukkan bahwa kombinasi motivasi dan kepuasan kerja berpengaruh besar terhadap kinerja karyawan. Nilai F hitung sebesar 16,649 melebihi nilai F tabel sebesar 3,21 dan tingkat signifikansi sebesar 0,000.
PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN PARONGPONG Simanjuntak, Juliani; Simbolon, Remista
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 3 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i3.1134

Abstract

Kepatuhan dalam membayar pajak kepada negara merupakan kewajiban seorang warga negara. Namun alangkah baiknya jika seorang wajib pajak membayar pajak dengan sadar dan memahami kegunaannya. Penelitian ini bertujuan untuk menemukan pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di kecamatan Parongpong. Dengan menggunakan Uji Statistik Deskriptif, Uji Normalitas Data, Uji Multikolinearitas, Uji Heterokedastisitas, Uji T dan Uji F. Dengan hasil penelitian Pengetahuan Perpajakan berpengaruh signifikan secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan angka 0.002 < 0.05, Kesadaran Wajib Pajak berpengaruh signifikan secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan angka 0.000 < 0.05, serta Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
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