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All Journal Enrichment : Journal of Management International Journal of Social Service and Research Jurnal Widya CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Artificial Intelligence and Digital Business PUBLIDIMAS JURNAL NERACA
Nurul Izzah Lubis, Nurul Izzah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Research Review on Blockchain Adaptation to VAT Lubis, Nurul Izzah; Kesuma, Sambas Ade; Muda, Iskandar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.297

Abstract

Blockchain technology may provide a solution for the tax industry. It is a distributed ledger that makes it possible to trade anything of value securely, openly, and with less threat of fraud. People might find it simpler to pay their taxes, and governments might find it easier to close the tax gap. But getting from theory to practice is a long journey that also presents challenges, which needed to be discussed. This paper reviewed previous research specifically on the adaptation of blockchain to Value-Added System (VAT). Apart from the theoretical framework and proposed prototype, the majority of research used a qualitative approach, according to the findings. The decentralized network was mostly used as the blockchain structure and design for VAT, with a private block. The consensus that’s mainly used among the articles is PoA, PoA, and PBFT.
Pengaruh Laba, Beban Bunga, Biaya Operasional, dan Aset Lancar Terhadap Pph Badan Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Evana, Melisa Rosa; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3544

Abstract

Corporate Income Tax Payable is the tax levied on a business entity’s taxable income under applicable tax regulations. This study examines the partial and simultaneous effects of Profit, Interest Expense, Operating Expenses, and Current Assets on Corporate Income Tax Payable for state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was used with SPSS version 25. Samples were selected using purposive sampling according to predetermined criteria, yielding ten companies. Data were analyzed using multiple linear regression, classical assumption tests, t-tests, an F-test, and the coefficient of determination. Results from the partial hypothesis tests indicate that Profit has a positive and significant effect on Corporate Income Tax Payable; Interest Expense has a negative and significant effect; Operating Expenses have a positive and significant effect; while Current Assets show no significant effect. The F-test demonstrates that the four variables jointly influence Corporate Income Tax Payable. The model’s R² is 0.967, meaning 96.7% of the variation in Corporate Income Tax Payable is explained by the independent variables. The Adjusted R² of 0.964, which adjusts for the number of predictors, is similar, indicating model robustness. In conclusion, Profit, Interest Expense, and Operating Expenses are important determinants of Corporate Income Tax Payable among the sampled SOEs, while Current Assets are not. Recommendations include enhancing financial transparency, reviewing interest policies, and optimizing operational cost management to improve tax efficiency and strengthen fiscal compliance among SOEs moving forward and governance
Pengaruh Capital Intensity Ratio (CIR), Debt to Asset Ratio (DAR), dan Kompensasi Kerugian Fiskal terhadap Effective Tax Rate (ETR) pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Yudhistira, Gabrielle; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4080

Abstract

The purpose of this study is to test and analyze the effect of the Capital Intensity Ratio, Debt to Asset Ratio, and Tax Loss Carryforward on the Effective Tax Rate in state-owned enterprises listed in the property sector for the period 2019–2023. This study uses a quantitative research approach to examine the causal relationship between independent variables and the dependent variable through statistical analysis. The population of this study consists of  companies in the property sector listed on the Indonesia Stock Exchange during 2019-2023. The sampling technique applied was purposive sampling, resulting in 20 companies selected. The data used are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression analysis. Prior to hypothesis testing, classical assumption tests were performed to ensure the validity of the regression model. Hypothesis testing was carried out using t-tests to examine the partial effects of each independent variable, F-tests to assess the simultaneous effects, and the coefficient of determination to measure the model’s explanatory power. All analyses were processed using SPSS version 25. The results indicate that the Capital Intensity Ratio has a negative effect on the Effective Tax Rate, the Debt to Asset Ratio also has a negative effect on the Effective Tax Rate, while Tax Loss Carryforward has a positive effect on the Effective Tax Rate. Simultaneously, the results show that the Capital Intensity Ratio, Debt to Asset Ratio, and Tax Loss Carryforward have a significant effect on the Effective Tax Rate.
Analisis Efektivitas Penerapan Sistem Informasi Penjualan PT. Expravet Nasuba Medan Syahkira, Mutia Putri; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4113

Abstract

Tujuan penelitian ini untuk menganalisis efektivitas penerapan sistem informasi penjualan pada PT. Expravet Nasuba Medan dengan meninjau sejauh mana sistem tersebut mampu mendukung proses operasional perusahaan, mengidentifikasi faktor penyebab ketidakefektifan, serta merumuskan solusi yang dapat diterapkan untuk meningkatkan kinerjanya. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi yang dilakukan terhadap admin penjualan, admin pembelian, serta sales perusahaan sebagai pihak yang terlibat langsung dalam penggunaan sistem. Hasil penelitian menunjukkan bahwa penerapan sistem informasi penjualan telah membantu perusahaan dalam mempercepat proses pencatatan transaksi, penyusunan laporan penjualan, serta mempermudah pemantauan aktivitas penjualan harian. Namun, efektivitasnya belum sepenuhnya optimal karena masih ditemukan berbagai kendala operasional, seperti kesalahan input faktur, ketidaktelitian dalam pencatatan nama toko dan surat jalan, keterbatasan pemahaman sebagian karyawan terhadap penggunaan aplikasi Asoft, serta belum adanya SOP tertulis yang menjadi pedoman kerja baku sehingga proses masih bergantung pada instruksi lisan.  Sebagai upaya perbaikan, perusahaan mulai menyusun SOP secara tertulis agar alur kerja lebih jelas dan terstandarisasi, melaksanakan pelatihan rutin untuk meningkatkan kompetensi karyawan dalam mengoperasikan sistem, memperketat proses validasi data sebelum disimpan, serta meningkatkan pengawasan agar risiko kesalahan dapat diminimalisir. Dengan langkah-langkah tersebut, diharapkan sistem informasi penjualan dapat berfungsi lebih efektif, akurat, dan reliabel dalam mendukung proses pengambilan keputusan perusahaan.
Co-Authors Andika, Julia Evana, Melisa Rosa Fadhilah, Nila Fitri, Nia Ina Liswanty Iskandar Muda Kesuma, Sambas Ade Khairani, Febry Khairunnisa Khairunnisa Lubis, Citra Windi Lubis, Citra Windy Masyitah, Emi Napitupulu, Cinta Filadelfia Parhusip, Austin Alexander Pohan, Nadil Arzaq Priyanti, Utari Ramadini, Vina Sijauta, Dominggus Syahkira, Mutia Putri Utami, Anggita Atia Waruwu, Amin Sowa’a Yudhistira, Gabrielle Yunira, Haervi