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All Journal Jurnal Keuangan dan Perbankan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga The Management Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG MEDIA STUDI EKONOMI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JOURNAL OF BUSINESS STUDIES Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) MEDIA MANAJEMEN JASA Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Management and Accounting Expose Interdisciplinary Social Studies Joong-Ki : Jurnal Pengabdian Masyarakat Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Journal of Community Dedication Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Joong-Ki Jurnal Penelitian Pendidikan Indonesia Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI Joong-Ki
Riris Rotua Sitorus
Universitas Esa Unggul
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Pengaruh Digitalisasi Layanan Pajak dan Cooperative Compliance Terhadap Upaya Pencegahan Tax Avoidance Dimoderasi Kebijakan Fiskal Di Masa Pandemi Covid 19 Tambun, Sihar; Sitorus, Riris Rotua; Atmojo, Satriyo
Media Akuntansi Perpajakan Vol 5, No 2 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i2.4440

Abstract

Abstrak: Penelitian menganalisis pengaruh digitalisasi layanan pajak dan cooperative compliance terhadap upaya pencegahan tax avoidance, yang dimoderasi kebijakan fiskal dimasa pandemi covid 19. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan fenomena pengaruh digitalisasi layanan pajak dan cooperative compliance terhadap upaya pencegahan tax avoidance yang dimoderasi kebijakan fiskal dimasa pandemi covid 19. Populasi dalam penelitian ini adalah masyarakat umum yang sudah mempunyai npwp, sedangkan sampelnya adalah masyarakat yang menjadi wajib pajak aktif dan pernah menggunakan layanan digital pajak. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan covenience sampling. Jenis data yang digunakan adalah data primer dengan metode pengumpulan data kuesioner. Alat analisis yang dipergunakan adalah Structural Equation Modeling menggunakan Software Lisrel. Hasil penelitian membuktikan bahwa digitalisasi layanan pajak dan cooperative compliance berpengaruh terhadap upaya pencegahan tax avoidance. Selain itu kebijakan fiskal selama pandemi covid 19 mampu memoderasi pengaruh dari cooperative compliance terhadap upaya pencegahan tax avoidance.Kata kunci: Digitaslisasi Layanan Pajak, Cooperative Compliance, Penghindaran Pajak,  Kebijakan Fiskal
PENGARUH STRUKTUR OWNERSHIP DAN TAX PLANNING TERHADAP FIRM VALUE DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI Sihotang, Wimbildon; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 3, No 1 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i1.1258

Abstract

This study was conducted to examine the effect of institutional ownership, managerial ownership, and tax planning on firm value and examination of influence of moderation of earnings management on the influence of institutional ownership, managerial ownership, and tax planning on firm value. This research was conducted at the company of propety and real estate between 2013-2017 with sample selection using purposive sampling method and produce 31 companies to be studied. Institutional ownership and managerial ownership are measured by percentage of ownership, effective tax rate proxied by ETR, earnings management is proxied by discretionary accrual, and firm value is proxied by price to book value. The result of this research is instiusional ownership has significant influence to firm value, managerial ownership and tax planning does not influence firm value, earnings management moderation can strengthen influence of institutional ownership to firm value, earnings management moderation can not strengthen managerial ownership and tax planning influence to firm value.Keywords : Firm Value, Institusional Ownership, Managerial Ownership, Tax Planning, Earnings Management.
ANALISIS KINERJA KEUANGAN DAN KINERJA INVESTASI TERHADAP KINERJA PORTOFOLIO SAHAM SERTA TAX PLANNING SEBAGAI VARIABEL MODERATING Eduwinsah, Nurman; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 3, No 1 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i1.1263

Abstract

This study aims to analyze the effect of financial performance and investment performance on stock portfolio performance and tax planning as a moderating variable and to know the variables that have dominant influence by collecting publication data of annual financial reports of manufacturing companies that have been listed on BEI and in accordance with sample selection criteria. Independent variables are financial performance and investment performance. the dependent variable is stock portfolio performance and tax planning as moderating variable. The location of the research is a company listed on the BEI.                    The population in this study is manufacturing companies listed on the BEI selected as the research population due to this sector average sales per year always increased. The sample selection used for this research is purposive sampling method. This method selects the sample to focus on a specific purpose. Data obtained from BEI which then processed and analyzed by using data analysis STATA.The results of this study indicate that the variables of financial performance, investment performance, and tax plannig have a significant effect on stock portfolio performance. Variable tax planning is not able to moderate the financial performance and investment performance on stock portfolio performance.Keywords; financial performance, investment performance, tax planning, stock portfolio performance.
Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi Tambun, Sihar; Parago, Agnes Do; Sitorus, Riris Rotua
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7350

Abstract

This research is about "The Effect of Accounting Literacy and Flourishing on Commitment to Tax Compliance with the Need for Tax Competence as a Moderation". This research is motivated by the fact that there are still many Indonesian people who are still not compliant in paying taxes. This researcher uses four variables consisting of variable Y) Commitment to Tax Compliance as the dependent variable. Variables X1) Accounting Literacy and X2) Florishing are independent variables. Next, variable Z) Tax Competency Needs as a moderating variable. This research aims to prove whether there is an influence of accounting literacy and growth on commitment to tax compliance which is moderated by Tax Competency Requirements. The research design uses causality which aims to test the direct effect and moderating effect between variables. The software used is SmartPLS (Partial Least Square). The results of this research are First, it shows that Accounting Literacy has no significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is rejected. Second, Flourishing has a significant effect on Tax Compliance Commitment, which means that based on this, the hypothesis in this research is accepted. Third, it is stated that the Tax Competency Requirement has a significant effect on the Commitment to Tax Compliance. Which means that based on this, the hypothesis in this research is accepted. Fourth, the need for Tax Competency strengthens the relationship between Accounting Literacy and Commitment to Tax Compliance and has a significant effect, which means that based on this, the hypothesis in this research is accepted. Fifth, the need for Tax Competency strengthens the relationship between Flourishing and Tax Compliance Commitment and does not have a significant effect, which means that based on this, the hypothesis in this research is rejected.
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI WAJIB PAJAK TERHADATINGKAT KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABLE INTERVENING Sitorus, Riris Rotua; Fauziyati, Intan
Media Akuntansi Perpajakan Vol 1, No 2 (2016): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v1i2.764

Abstract

Penelitian ini adalah tentang "Pengaruh Lingkungan Kerja Dan Motivasi Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Variabel dependen dalam penelitian ini adalah Tingkat Kepatuhan Wajib Pajak. Variabel Intervening dalam penelitian ini adalah Kesadaran Wajib Pajak. Dan variabel independen terdiri dari Lingkungan Kerja dan Motivasi Wajib Pajak. Jumlah populasi responden yang diteliti di PT. Pelita Tanjung Priok adalah 36 Karyawan, sekaligus menjadi sampel. Metode pengambilan sampel adalah purposive sampling, yaitu pengambilan sample berdasarkan kriteia tertentu. Penelitian dilakukan dengan beberapa tahapan. Tahap pertama adalah untuk menggali teori dari pustaka atau dengan statistik deskriptif dan pengumpulan data dari objek yang diriset. Tahapan kedua adalah uji kelayakan data denganmenggunakan uji validitas data dan uji reliabilitas. Tahapan ketiga adalah tahap pengujian hipotesis dengan menggunakan uji t dan uji F untuk menguji hipotesis baik secara parsial maupun simultan. Selanjutnya dihitung koefisien determinasi yang disesuaikan serta pembentukan persamaan regresi. Dan yang terakhir adalah menggunakan Path Analysis, sebagai hasil dari penelitian ini. Hasil penelitian menunjukkan: Lingkungan Kerja dan Motivasi Wajib Pajak berpengaruh signifikan terhadap Kesadaran Wajib Pajak baik secara parsial maupun bersama-sama. Lingkungan Kerja dan Motivasi Wajib Pajak tidak berpengaruh signifikan terhadap Tingkat Kepatuhan Wajib Pajak. Kesadaran Wajib Pajak berpengaruh secara signifikan terhadap Tingkat Kepatuhan Wajib Pajak. Lingkungan Kerja, Motivasi Wajib Pajak, dan Kesadaran Wajib Pajak berpengaruh signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. Intervensi Kesadaran Wajib Pajak mampu mengurangi efek negative pengaruh dari Lingkungan Kerja terhadap Tingkat Kepatuhan Wajib Pajak. Intervensi Kesadaran Wajib Pajak dapat memperkuat mengaruh dari motivasi Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak.   Kata Kunci: Lingkungan Kerja, Motivasi Wajib Pajak, Kesadaran Wajib Pajak, dan Tingkat Kepatuhan Wajib Pajak.
PENGARUH EARNING MANAGEMENT DAN TAX MANAGEMENT TERHADAP BOOK-TAX DIFFERENCES YANG DIMODERASI OLEH PENGAWASAN KOMITE AUDIT Sitorus, Riris Rotua; Lawahizh, Yusriyya Nur
Media Akuntansi Perpajakan Vol 4, No 1 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i1.2479

Abstract

One topic that attracts interesting now in the field of tax accounting is the book-tax differences. This occurs because of the basic differences in the preparation contained in the calculation of earnings between commercial and taxation, causing a difference between the amount of income before tax (accounting profit) with income after tax (fiscal profit) or referred to as book-tax differences.The number of samples that will be used in the study are 46 property companies located on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. Data processing is done using path analysis techniques at a 5% significance level. Earning Management does not have a significant effect on book tax differences, while tax management has a significant influence on book tax differences.The audit committee has no significant effect on book tax differences. Supervision of the audit committee does not strengthen the influence of earnings management and tax management on book tax differences.Keyword: Book-tax Differences, ETR, Earning Management, audit committee
PENGARUH TAX PLANNING DAN TAX RISK ASSESSMENT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PAJAK SEBAGAI MODERASI Sitorus, Riris Rotua; Humairo, Mutiara
Media Akuntansi Perpajakan Vol 4, No 2 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i2.2649

Abstract

This research was conducted with the aim to study the effect of tax planning and tax risk assessment on compliance taxpayers with tax knowledge as moderation. The method used is a measurement method by distributing questionnaires and doing calculations using Smart PLS.The results of the study show that tax planning and tax knowledge have a positive and significant effect while tax risk assessment, tax planning with tax knowledge as a moderator and tax risk assessment with taxpayer knowledge as a moderator has no influenceKeywords : Tax Risk Assessment, Tax Planning, Compliance, Knowledgement, Tax Payer
Effect of asset quality, rentability, and liquidity on the book value of bank companies listed on the idx in 2015-2020 Tjahjadi, Effendi; Sitorus, Riris Rotua
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243260

Abstract

PBV is an important spotlight for investors to find out the book value of a company which can provide an overview of the value of shares per share. The purpose of this study is to measure how strong the impact of asset quality, profitability, and liquidity is on a company's book value. This research is conducted quantitatively and utilizes secondary data from the bank's annual report. The sample data that met the requirements to be processed were 23 banks for a period of 6 years to become 138 sample data. The results of the data test show that NPL, ROE, ROA, OER, and LDR together have a positive significant impact on the Book Value of Shares, individually NPL has a significant positive impact, ROE has a significant positive impact, ROA has a positive and significant impact, OER has no impact and liquidity has a significant positive impact on the Book Value of Shares. Asset quality, profitability and liquidity scores are indicators of financial performance that can be used by fund owners to determine the condition of a bank's financial health when investing in banking stocks based on the right decisions. Every banking organization should improve its financial performance to achieve Bank Indonesia-regulated bank soundness.
Pelatihan riset kualitatif bidang akuntansi dengan perangkat lunak NVivo pada prodi magister akuntansi Universitas Pendidikan Ganesha Sitorus, Riris Rotua; Tambun, Sihar; Laura S, Netty
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ruangcendekia.v2i1.572

Abstract

Tujuan dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan kemampuan para peneliti dalam melakukan penelitian secara kualitatif dengan menggunakan perangkat lunak NVivo 12 plus. Metode yang gunakan dalam pelatihan tersebut adalah metode ceramah dan praktek. Narasumber yang menjadi instruktur dalam pelatihan ini adalah dosen Universitas 17 Agustus 1945 Jakarta dan dosen Universitas Esa Unggul, sebagai wujud pengabdian kepada masyarakat. Pelatihan ini sangat dibutuhkan para peneliti di Program Magister Akuntansi, Universitas Pendidikan Ganesha karena belum ada yang menguasai pemanfaatan perangkat lunak ini dengan baik. Skill pengolahan data dengan perangkat lunak NVivo 12 Plus sangat dibutuhkan untuk membantu proses penyelesaian penelitian riset kualitatif yang lebih efektif. Pelatihan ini fokus pada pemanfaatan perangkat lunak untuk pengolahan data hasil wawancara, pengolahan data dari portal berita, media sosial youtube dan literature review. Evaluasi dilakukan di akhir acara dengan menyebar pertanyaan-pertanyaan dalam google form, untuk mengetahui tingkat penguasaan peserta. Terjadi peningkatan penguasaan perangkat lunak pada mayoritas peserta pelatihan. Mayoritas peserta sudah bisa mandiri melakukan pengolahan data dengan menggunakan perangkat lunak NVivo 12 plus.
The Effects of LAR, LDR, NPL, CAR, and MRR on the Profitability of Banks Listed on the IDX with Bopo as a Control Variable Haryanto, Temmy; Sitorus, Riris Rotua
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5286

Abstract

This study uses BOPO as a control variable to examine how the profitability of conventional banks listed on the Indonesia Stock Exchange (IDX) is affected by the Loan-to-Asset Ratio (LAR), Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Minimum Reserve Requirement.  Using data from bank annual reports for 2018–2024 and a purposive sampling technique, profitability is determined by return on equity (ROE). Multiple linear regression was used in the analysis.  The findings of statistical tests show that the independent factors greatly impact profitability simultaneously.  In part, LDR has a positive impact, NPL and the Minimum Reserve Requirement have no effect, while LAR and CAR have a negative impact.  The Adjusted R2 value sees the independent factors' contribution to profitability of 39.7%.
Co-Authors A Sulthon Sjahril Sabaruddin Anjeli Frisilia Ari Soerti Yani Ari Soeti Yani Ari Soeti Yani Ari Soeti Yani Arnan Doman Atmojo, Satriyo Ayu Dwi Astuti Bernadeta Longa Damayanti, Endah Dian Noviyana Donny Syahputra Eduwinsah, Nurman Erna Cahyati Fauziah Fauziah Fauziyati, Intan Fitri Nurwanti Fitri Wulandari Fransiska , Fenny Fransiska, Fenny Gianita Utami Gunawan Gunawan, Gianita Utami Hartanti Nugrahaningsih Haryanto, Temmy Helena Sitorus, Helena Herlina Putri Rianti Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Humairo, Mutiara Ika Ismiyar Imam Suryono Indri Agustian Saputri Jujun Kurnianty Kesya Lusiana Putri Kiko Armenita Julito Kopong, Yeny Kurniawan, Steven Laura S, Netty Lawahizh, Yusriyya Nur Lenny Wijaya Lia Suciati Muhamad Nur Ichsan Muhammad Fikri Apriansyah Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Netty Laura S Netty Laura S Netty Laura S Nurry Syuhadah Parago, Agnes Do Permata, Gita Ramadhan, M. Wahyu Ramzy Ramadhani, Satriyo Robiur Rahmat Putra Saidah, Andi Saputri, Indri Agustian Sherlin Clarita Sihar Tambun Sihotang, Wimbildon Sirait, Rio Bernando Soetiuono, Agus Sovia Nomi Mofun Sri Endah Susilowati Tangguh Pratysto Tania Alvianita Pramudya Teresa Ona Delang Tjahjadi, Effendi Tohady, Stevani Wibowo, Ari Tri Wimbildon Sihotang Yani, Akhmad