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All Journal Jurnal Ilmiah Rehabilitasi Sosial (Rehsos) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Jurnal Ilmiah Smart Digital Innovation : International Journal Of Management International Journal of Economics, Business and Innovation Research
Jhon Raphael Saragih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Vanessa Chandra; Jhon Raphael Saragih
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1390.083 KB) | DOI: 10.31955/mea.v6i3.2446

Abstract

This study aims to examine the relationship between Profitability, Leverage, and Deferred Tax Expense on Earnings Management in Agricultural Sector Companies listed on the Indonesia Stock Exchange 2016-2021. This research is a quantitative research with research data is secondary data. The population in this study amounted to 31 companies. The sampling method is purposive sampling in order to obtain a total sample of 7 companies. The analysis technique used is statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that partially profitability has no effect and no significant on earnings management, leverage has a significant positive effect on earnings management, and deferred tax expense has a significant negative effect on earnings management. Simultaneously shows that profitability, leverage, and deferred tax expense have a significant effect on earnings management.
ANALISIS PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR PERDAGANGAN BESAR DAN PERDAGANGAN KECIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Jhon Raphael Saragih
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 1 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i1.220

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Likuiditas dan Profitabilitas Terhadap Penghindaran Pajak pada perusahaan subsektor perdagangan besar dan perdagangan kecil yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metodologi penelitian yang digunakan adalah metode deskripstif kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu yang diperoleh dalam bentuk angka dan bilangan. Sumber data berupa data sekunder. Populasi dalam penelitian ini adalah perusahaan subsektor perdagangan besar dan perdagangan kecil di Bursa Efek Indonesia periode 2015- 2019 berjumlah 61 perusahaan. Dari populasi, dipilih dengan teknik purposive sampling dan diperoleh sebanyak 11 perusahaan selama 5 periode yaitu 2015- 2019 yang berjumlah 55 sampel.Metode analisis yang digunakan adalah regresi linear berganda dengan persamaan regresi Penghindaran Pajak = 0.252 + 0,042 Likuiditas – 1,385 Profitabilitas + e. Hasil analisis penelitian menunjukkan bahwa Leveragetidak berpengaruh signifikan terhadap Penghindaran Pajak Pada Perusahaan subsektor perdagangan besar dan perdagangan kecil.Hasil analisis penelitian menunjukkan bahwa Profitabilitas berpengaruh signifikan terhadap Penghindaran Pajak Pada Perusahaan subsektor perdagangan besar dan perdagangan kecil. Hasil analisis penelitian menunjukkan bahwa Likuiditas dan Profitabilitas berpengaruh signifikan terhadap Penghindaran Pajak Pada Perusahaan subsektor perdagangan besar dan perdagangan kecil. koefisien determinasi (R Square) sebesar 0,174 atau 17,4% yang berarti variabel Penghindaran Pajak dapat dijelaskan oleh variabel Likuiditas dan Profitabilitas sebesar 82,6% variabel Penghindaran Pajak dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini seperti Debt to Equity Ratio, Perputaran Total Aktiva
Analysis of the Effectiveness, Efficiency and Contribution of Regional Taxes to Regional Original Income in Sub-Regional Provincies Riau Period 2019-2023 Jhon Raphael Saragih; Yusnaini Yusnaini; Charlene Charlene
Digital Innovation : International Journal of Management Vol. 1 No. 3 (2024): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v1i3.43

Abstract

The aim of this research is to analyze the level of effectiveness, efficiency and contribution of regional taxes to Original Regional Income in the sub-region of Riau province for the 2019-2023 period. The data collection technique used is secondary data in the form of financial reports for the 2019-2023 period at the financial djpk. The sample in this study was taken from financial reports registered on the website https://djpk.kemenkeu.go.id/portal/data/apbd. So the data obtained was 12 sub-regions x 5 years = 120 data. The data will be analyzed using quantitative methods. The research results show that the level of effectiveness in the sub-region of Riau province is classified as effective with a percentage of 93%. The level of efficiency in the sub-region of Riau province is classified as inefficient with a percentage of 102%. The level of regional tax contribution in the sub-region of Riau province is quite good with a percentage of 43%.
Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022 Latersia Br Gurusinga; Jhon Raphael Saragih; Juli Anna
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.220

Abstract

The aim of this research is to determine and analyze the extent of the influence of Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses on Corporate Income Tax in companies in various industrial sectors. The data collection technique used is secondary data in the form of annual reports for the 2018-2022 period on companies in various industrial sectors. The sample in this study was taken from the financial reports of companies in various industrial sectors listed on the Indonesia Stock Exchange in 2018-2022 so that the data obtained was 24 companies x 5 years = 120 data. The data will be analyzed using quantitative methods. The results of the research show that Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses have a significant and significant effect on Corporate Income Tax and only the Tax Planning variable has a positive effect on Corporate Income Tax in various industrial sector companies while the other variables have a negative effect on Corporate Income Tax in companies various industrial sectors.
The Influence of Financial Ratios on The Profitability of Conventional Commercial Banks Listed on The Indonesia Stock Exchange Jessen, Jessen; Purnama Yanti Purba; Davin Kendrew; Jhon Raphael Saragih
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This paper aims to determine the effect of CAR, NPL, BOPO, and LDR on the ROA of conventional commercial banks listed on the IDX in the period 2019–2023. This type of research is a descriptive analysis, using 27 banks that passed the criteria test and producing a total sample of 135 samples. The tests used in this paper include multiple linear regression analysis, a normality test, a multicollinearity test, an autocorrelation test, a heteroscedasticity test, a coefficient of determination, an F test along with a t test. The results show that CAR does not affect ROA, NPL does not affect ROA, BOPO does affect ROA, and LDR does not affect ROA. At the same time, CAR, NPL, BOPO, and LDR all affect ROA.
Pendampingan Psikososial pada Anak Korban Kekerasan Seksual di UPTD PPA Kota Bandung Nur Aini, Erisa Dwi; Rini Hartini Rinda Andayani; Ella nurlela; Jhon Raphael Saragih
Jurnal Ilmiah Rehabilitasi Sosial (Rehsos) Vol 7 No 1 (2025): REHSOS
Publisher : Politeknik Kesejahteraan Sosial (Poltekesos) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31595/rehsos.v7i1.1530

Abstract

This study examines psychosocial assistance at the UPTD PPA in Bandung City. The purpose of this study was to describe: 1) Characteristics of informants, 2) Psychosocial assistance for child victims of sexual violence, 3) supporting and inhibiting factors for psychosocial assistance, and 4) Access to services for child victims of sexual violence at the UPTD PPA in Bandung City. This study used a descriptive qualitative research method and informant selection techniques with purposive sampling techniques. The data collection techniques used were (1) In-depth interviews, (2) observation, and (3) Documentation studies. The number of informants, namely key informants, consists of 2 social workers, 1 psychologist, and 1 legal expert or advocate. The results of this study found information related to psychosocial assistance, starting from physical, psychological, and social assistance with the process of receiving complaints, initial assessments, follow-up assessments, intervention planning, implementation of legal assistance interventions, mediation, monitoring, evaluation, and termination. Supporting factors for the mentoring process include relationships, flexibility of counseling session times, family psychoeducation, support from the DP3A office, free services, and material or skills assistance, even though they are not permanent, as well as technology. Inhibiting factors for the mentoring process are a lack of sources of social support, family or kinship relationships, vulnerable socio-economic conditions, time, and place. Access to services for child victims of sexual violence, including health services, legal services, and education services.
Co-Authors Charlene Charlene Davin Kendrew Ella Nurlela Jessen, Jessen Juli Anna Latersia Br Gurusinga Nur Aini, Erisa Dwi Purnama Yanti Purba Rini Hartini Rinda Andayani Vanessa Chandra Yusnaini Yusnaini