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All Journal International Journal of Business Economics (IJBE) Accounting and Business Journal Proceeding International Seminar of Islamic Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Pandapotan Ritonga, Pandapotan
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Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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PERSONAL PERSON TAXPAYER COMPLIANCE TESTING HAS AN EFFECT AS AN INTERVENING VARIABLE BETWEEN THE IMPACT OF THE IMPLEMENTATION OF THE E-FILING SYSTEM ON TAX REVENUES IN KPP PRATAMA MEDAN BELAWAN Ritonga, Pandapotan; Anggreani, Tuti
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1215

Abstract

Private person taxpayers who report SPT, with a very low number of e-filings are not comparable to the taxpayers of registered private persons. This is due to a lack of knowledge, understanding of e-filing, and taxpayer indifference in the use of e-filing, due to busyness factors. So the interest or interest of taxpayers in reporting annual SPT through e-filing is very low. The purpose of the research to find out the taxpayer compliance testing of private people has the effect of intervening between the impact of the E-Filing System on tax receipts at KPP Pratama Medan Belawan. This study uses an associative approach. The population in this study was a private taxpayer e-filing user registered with KPP Pratama Medan Belawan with a sample of 100 respondents. Data collection techniques are used with questionnaires and documentation studies. The results of this study prove that the implementation of the E-Filing System has an impact on Taxpayer Compliance, Taxpayer Compliance impacts tax receipts, and the implementation of the e-filing system impacts tax receipts through Taxpayer Compliance at KPP Pratama Medan Belawan. All private taxpayers in Indonesia who already work or have income are required to report annual SPT online. In addition to being more effective and practical and saving time.
DETERMINANTS OF THE ANALYSIS MODEL OF ZAKAT ACCOUNTING IN INCREASING ACCOUNTABILITY IN MEDAN CITY LAZISMU Yustriawan, Dian; Ritonga, Pandapotan; Tussadiyah, Halimah; Alamsyah, Yoga; Sebayang, Nasha Fitriadi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The accountability of a zakat institution will directly affect the level of muzzaki's trust in paying zakat. Accountability will be realized one way by presenting the institution's financial reports in accordance with applicable standards. The standard for presenting financial reports for zakat institutions refers to PSAK number 109. The purpose of this research is to find out how zakat accounting improves the accountability of LAZISMU Medan City. The method used in this study is qualitative and the source of the data was generated from a direct interview process with the management of LAZISMU Medan City in the finance department. The data requested includes financial reports in the form of zakat receipts and their distribution. In presenting the financial statements it is indicated that LAZISMU has not fully implemented PSAK standard number 109, this will have an impact on accountability which causes zakat receipts to be not optimal. To overcome this, it is necessary to conduct training for human resources in LAZISMU Medan City, preferably those who are responsible for the institution's financial reports.
Attitude, Perceived Behavioral Control, Organizational Commitment and Intention to Whistleblowing: The Moderating of Religiosity Saragih, Fitriani; Dahrani, Dahrani; Ritonga, Pandapotan; Amara, Tasya; Liza, Vira Novira
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21440

Abstract

Purpose – This study aims to determine the factors that most influence the Determinant Model of Intention to Whistleblowing with Religiosity as a Moderating Variable: Survey of State Civil Apparatus in The Government of Medan.Methodology – The research approach used in this research is to use an associative approach. The location of this research is Medan, and the subject is the State Civil Apparatus in the Government of Medan. The population of this study was all state civil apparatuses in the government of Medan. This study looked for suitable respondents who have shopped at minimarkets more than once. The sampling technique used is non-probability (non-probability), more precisely, purposive sampling. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS), an alternative model estimation method, to answer the problem formulation.Findings – Based on the analysis that has been done, the results show that attitudes, perceptions of control, and organizational commitment affect the intention to do whistleblowing, and religiosity can moderate the influence of attitudes, perceptions of behavioral control, and organizational commitment on the intention to do whistleblowing.Originality/Novelty – The study model includes five variables and uses the notion of moderation by employing SEM-PLS to evaluate each connection in the model.
PENGARUH TAX PLANNING, TAX AVOIDANCE DAN DEFERRED TAX BURDEN TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Panggabean, Khotmaidah; Ritonga, Pandapotan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3882

Abstract

Dalam penelitian ini, para peneliti melakukan evaluasi dan penyelidikan terhadap dampak dari praktik tax avoidance, tax planning, dan deferred tax burden atas firm value secara parsial. Populasi penelitian fokus pada industri manufaktur di BEI. Sampel yang dipilih terdiri dari dua puluh empat perusahaan manufaktur yang dipilih berdasarkan kriteria tertentu untuk diobservasi selama periode lima tahun. Metode penelitian ini mengadopsi pendekatan asosiatif. Pengumpulan data dilakukan melalui prosedur dokumentasi, dan berbagai analisis statistik seperti pengujian hipotesis, regresi linear berganda, serta koefisien determinasi diterapkan dalam analisis data. Hasil analisis menunjukkan bahwa, secara parsial, tax planning tidak memiliki pengaruh atas firm value, sementara tax avoidance memiliki pengaruh negative signifikan atas firm value, tetapi deferred tax burden memiliki pengaruh signifikan atas firm value di industri manufaktur di BEI
Co-Authors Alamsyah, Yoga Amara, Tasya Anggreani, Tuti Dahrani, Dahrani Liza, Vira Novira Panggabean, Khotmaidah Saragih, Fitriani Sebayang, Nasha Fitriadi Tussadiyah, Halimah Yustriawan, Dian