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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Account : Jurnal Akuntansi, Keuangan dan Perbankan International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Trends Economics and Accounting Research International Journal of Economics (IJEC) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Majalah Ilmiah METHODA Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi
Reza Hanafi Lubis
Universitas Muslim Nusantara Al Washliyah
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PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Lubis, Reza Hanafi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.499 KB)

Abstract

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient
PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Lubis, Reza Hanafi
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.815 KB)

Abstract

The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment. The nature and type of this research are to explain and quantitative descriptive. The sample of this research are 100 tax payer in KPP Pratama Medan Belawan using simple random sampling. This research was using questionnaire for data collection method. The questionnaire was given to any tax payer randomly. The result of this research which has passed through validity test, reliability test and classic assumption test were processed and resulting the following regression equation, Y = 0.351 X1 + 0.343 X2 + e. The result of multiple regression shows that tax service quality and tax sanctions has a postive influence to taxpayer compliance in KPP Pratama Medan Belawan. The value of determination coefficient (R²) was 0.579. It means 57.9% taxpayer were affected by tax service quality and tax sanctions, 40.1% taxpayer compliance can be were affected by the variable outside the two variable.Keywords: Tax service quality, tax sanction, taxpayer compliance
PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Reza Hanafi Lubis
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.425

Abstract

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient
PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Reza Hanafi Lubis
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 4, No 1 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v4i1.1244

Abstract

The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment. The nature and type of this research are to explain and quantitative descriptive. The sample of this research are 100 tax payer in KPP Pratama Medan Belawan using simple random sampling. This research was using questionnaire for data collection method. The questionnaire was given to any tax payer randomly. The result of this research which has passed through validity test, reliability test and classic assumption test were processed and resulting the following regression equation, Y = 0.351 X1 + 0.343 X2 + e. The result of multiple regression shows that tax service quality and tax sanctions has a postive influence to taxpayer compliance in KPP Pratama Medan Belawan. The value of determination coefficient (R²) was 0.579. It means 57.9% taxpayer were affected by tax service quality and tax sanctions, 40.1% taxpayer compliance can be were affected by the variable outside the two variable.Keywords: Tax service quality, tax sanction, taxpayer compliance
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA Reza Hanafi Lubis; Debbi Chyntia Ovami
Bisnis-Net Vol 1, No 2 (2018)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.016 KB) | DOI: 10.46576/bn.v1i2.321

Abstract

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN Reza Hanafi Lubis; Debbi Chyntia Ovami
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 1 (2020): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i1.4951

Abstract

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAICTM), dan kinerja perusahaan diukur dengan Return on Assets (ROA).Sampel yang digunakan sebanyak 66 perusahaan. Teknik analisis data penelitian ini menggunakan deskriptif kuatitatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimiaThe purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies
Determinan Kualitas Laporan Keuangan Pada Perusahaan Di Indonesia Dan Implikasinya Terhadap Nilai Perusahaan Di Era Revolusi Industri 4.0 Junita Putri Rajana Harahap; Reza Hanafi Lubis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1333

Abstract

The value of the company represents a picture of the state of the company whether it is in good or bad condition. The value of the company can affect the views of investors in making decisions to invest. One way that can be used to see the good or bad value of a company is to assess the quality of the company's financial statements. The quality of financial reports in this study is seen from several aspects of earnings management, namely the Loss Avoidance Ratio (LAR), Profit Decline Avoidance Ratio (PDAR), and the Quality Audit Opinion Ratio (QAOR). In addition, this study also uses the KAP Criteria Ratio - Big Four / Non Big Four Ratio (NBAR) in seeing its effect on company value. The research focuses on companies listed on the Indonesia Stock Exchange except for companies in the financial sector. The method used in this study is a descriptive method using a quantitative approach. The results showed that only the Profit Decrease Ratio (PDAR) had an effect on firm value, while the loss ratio (LAR), audit opinion quality ratio (QAOR) and KAP criteria ratio (NBAR) had no effect on firm value.
Anteseden dan Konsekuensi Pendidikan Kewirausahaan Berbasis Syariah, Studi Empiris Pada Fakultas Ekonomi UMN Al Washliyah Reza Hanafi Lubis; Junita Putri Rajana Harahap; Mhd Dhani Habra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1334

Abstract

The development of the curriculum and Entrepreneurship courses makes universities, especially the Faculty of Economics, seek to develop Sharia-based Entrepreneurship education as a subject at the Faculty of Economics. However, the question of the effectiveness of the Entrepreneurship course for students of the Faculty of Economics is still an unanswered question. This research was conducted at the Faculty of Economics at UMN Al Washliyah with a population of students from the 2018-2019 Management and Accounting Study Programs and the 2019-2020 Accounting Study Program alumni with a systematic random sampling method of 50 samples. Data collection techniques used by conducting interviews and questionnaires digitally using google form. This study aims to see the extent to which entrepreneurship education, student creativity, entrepreneurial experience, entrepreneurial motivation and income expectations are related to student interest in entrepreneurship
Pengaruh Pengungkapan Modal Intelektual Terhadap Biaya Ekuitas pada Perusahaan Otomotif yang Terdaftar di BEI Jamiatun Aisa Hutagaol; Reza Hanafi Lubis
Jurnal Multidisiplin Madani Vol. 1 No. 1 (2021): October 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.188 KB) | DOI: 10.55927/mudima.v1i1.14

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengungkapan Modal Intelektual Terhadap Biaya Ekuitas Pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Populasi penelitian ini adalah Perusahaan Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia yaitu sebanyak 15 perusahaan dikali 3 tahun. Teknik analisis yang digunakan adalah analisis regresi berganda. Uji kesesuaian dengan menggunakan uji t dilakukan untuk menguji pengaruh secara parsial antara variabel independen dengan variabel dependen dengan asumsi bahwa variabel lain dianggap konstan. Berdasarkan hasil uji parsial (uji t) diperoleh nilai t hitung variabel Pengungkapan Modal Intelektual (X) sebesar -2.964. Nilai thitung negatif menunjukkan bahwa ada pengaruh yang negatif antara Pengungkapan Modal Intelektual terhadap Biaya Ekuitas. Jadi dapat disimpulkan variabel Pengungkapan Modal Intelektual berpengaruh negatif terhadap Biaya Ekuitas. Berdasarkan uji koefisien determinasi diketahui nilai R square sebesar 0.170. Hal ini berarti bahwa pengaruh variabel X terhadap variable Y adalah sebesar 17%, sedangkan sisanya sebesar 0.830 atau 83% dipengaruhi variable lain yang tidak dimasukkan dalam penelitian ini.
Ibm Peningkatan Kesadaran Pajak dan Cara Menghitung Pajak Penghasilan Perorangan Reza Hanafi Lubis; Ratna Sari Dewi; Khairina Taufik
JPM: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

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Abstract

The obligations of every citizen in terms of reporting and paying taxes are the same. Every citizen is a tax object for the government. Private taxpayers, whether they are permanent workers or employees or free-duty public servants, are required to calculate the actual tax payable at the end of the year to find out what position the tax payable is. The public must understand how much tax is charged and be aware to pay the tax in accordance with the time specified by the Directorate. General of Taxation (DJP). The location of this devotion is Sekip Village Jalan Pantai Labu, where this village is one of the villages in Kampung Lalang Subdistrict, Deli Serdang Regency, North Sumatra Province. The purpose of community service program activities through PKM (Community Partnership Program) is to increase public understanding and awareness of income tax obtained. The solution that will be done in this IBM Program is socialization to increase knowledge of taxes and awareness to pay taxes. The methods applied are classical and individual. This method of approach is in the form of lectures and practices. The individual approach is carried out during the practice of socializing the calculation of the amount of tax to be paid by small businesses in Sekip Village
Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Ananda, Geby Citra Ayu Ceria Dewi Lubis Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina Dalimunthe, Moch. Idris Debbi Chintya Ovami Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap fauzi, indra Ferdi Aldiansyah Handayani, Julia Harahap, Wilda Sri Munawaroh Haris Fahmi Harahap Hendra Harmain Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jayusman, Sri Fitria Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Lisma Sari Mahuli, Jenda Ingan Mahyudin Situmeang Manullang, Marihot Masitah, Tina Herianty Mhd Dhani Habra Mhd. Shafwan Aziz Misdawati Misdawati Misdawati, Misdawati Murni Dahlena Nasution Nadhira, Ahmad Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Rahayu Sriwardany Sriyanto, Darmawan Suginam Sugito - Sukaisih Tanjung, Ali Mukti Tarigan, Purnaya Sari Wan Dian Safina Wardany, Sri