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All Journal Jurnal Ekonomi
Eka Nurmala
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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THE INFLUENCE OF PERSONAL COST, ORGANIZATIONAL COMMITMENT, ETHICAL SENSITIVITY, AND LOCUS OF CONTROL ON WHISTLEBLOWING INTENSITY IN THE GOVERNMENT OF NORTH SUMATRA PROVINCE Mutia Widya Sari Dalimunthe; Eka Nurmala; Prawidya Hariani
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The aim of this study is to determined and analyzed whether the personal cost of research is to determine and analyzed whether the personal cost has influenced through the intencity Whistleblowing. To determined and analyzed whether the sensitivity has innfluenced through the intencity of whistleblowing. To determined anad analyzed whther locus of control has influency through Intencity of Whistleblowing. The research approach by using SmartPLS.3 software that was running by computer. The instrument of research was use questionnaire. The measuring scale in this research using the ordinale scale, Likert Scale. The sample of this reseacrh has 30 OPD in principal government of North Sumatera and the respodent of this research was 3 people each OPD and it has 90 people in accounting field, and the employee who working as the cheaf from accounting field. Based on this reseach personal cost, the organization commitments, the sensitivity ethic and locus of control has the influency through the Intensity of Whistleblowing to Principal Government of North Sumatera.
ANALYSIS OF THE APPLICATION OF TAX AGGRESSIVITY IN EFFORTS OF TAX CHARGE EFFICIENCY (STUDY AT PT. BAGUS SATRIA MANDIRI) Ahmad Fauzi; Eka Nurmala; Syafrida Hani
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to analyze the application of tax aggressiveness that should be carried out by PT. Bagus Satria Mandiri as an effort to increase the efficiency of the tax burden for 2019, 2020 and 2021. This research is a descriptive type of exploratory study approach, because it aims to describe conditions or phenomena that occur in the field. The type of data used in this study is data sourced from interviews, financial reports, SPT Masa, Annual SPT and documentation. Data analysis techniques used include content analysis or content analysis, which is a method of research with certain stages to extract the essence of an idea or information and then draw a conclusion. The relationship between tax planning and the efficiency of the tax burden is by explaining the causal relationship by comparing the tax planning before and after it is implemented or the Effective Tax Rate (ETR). If this tax aggressiveness effort is legally carried out, then PT. Bagus Satria Mandiri will be able to streamline the tax burden for 2019 of Rp. 153.967.125,- or 27.05%, in 2020 Rp. 265,878,625, - or 37.14% and in 2021 Rp. 392,944,625,- or 84.03%. If accumulated for 3 years the amount of efficiency before and after tax aggressiveness with a saving value of Rp. 812,790,375,- or the average percentage is 46.38% per year.
Co-Authors Fauzi, Ahmad Mutia Widya Sari Dalimunthe Prawidya Hariani Syafrida Hani