Garuda - Garba Rujukan Digital

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

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.

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

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

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

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

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.

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

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.

Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable Latersia Br Gurusinga; Jhon Raphael Saragih; Citra Dewi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): 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.v3i3.435

Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.

The Effect of Fiscal Loss Compensation, Sales Growth, Transfer Costs on Tax Avoidance Moderated by CSR Jhon Raphael Saragih; Latersia Br Gurusinga; Andy Prashetyo
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): 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.v3i3.439

This study focuses on the impact of fiscal loss compensation, sales growth, and transfer pricing on tax avoidance moderated by Corporate Social Responsibility (CSR) in companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period of 2019-2023. The sources of this research come from data on companies listed in the LQ45 Index, which is a collection of high liquidity companies on the Indonesia Stock Exchange. This study aims to provide insight into how these factors interact and influence tax avoidance in Indonesia, which is an important issue considering the low tax ratio in this country. Data analysis was conducted using multiple linear regression tests. The research results indicate that partially, fiscal loss compensation has a negative and significant impact on tax avoidance, sales growth has a negative and insignificant impact on tax avoidance, and Transfer pricing has a positive but insignificant effect on tax avoidance. Simultaneously, fiscal loss compensation, sales growth, and transfer pricing have a positive but insignificant effect on tax avoidance. Based on the moderated regression analysis (MRA), CSR can influence the relationship between fiscal loss compensation and tax avoidance, CSR cannot influence the relationship between sales growth and tax avoidance, and CSR cannot influence transfer pricing and tax avoidance.

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