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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business IKRA-ITH EKONOMIKA eCo-Buss International Journal of Marketing and Human Resource Research Acman: Accounting and Management Journal eCo-Fin Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Inaba of Community Services Journal Indonesian Journal of Innovation Multidisipliner Research
Wajib Ginting
Universitas Indonesia Membangun
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences

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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kab Bandung Tahun 2017 - 2024 Salwa Kamilah; Wajib Ginting
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap kinerja keuangan Pemerintah Daerah Kabupaten Bandung selama periode 2017 hingga 2024. Pengolahan data dilakukan dengan memanfaatkan informasi sekunder yang diambil dari dokumen Laporan Realisasi Anggaran, kemudian dianalisis menggunakan metode regresi linier ganda dengan dukungan software SPSS. Kinerja keuangan dinilai melalui nilai rata-rata indikator seperti rasio kemandirian, produktivitas PAD, serta tingkat efisiensi, di mana pemeriksaan asumsi klasik memastikan distribusi data yang normal tanpa adanya masalah multikolinearitas, heteroskedastisitas, atau autokorelasi. Hasil dari pengujian t parsial mengungkapkan bahwa PAD memberikan dampak yang signifikan (dengan nilai Sig. 0,002), sementara DAU (Sig. 0,257) dan Belanja Modal (Sig. 0,077) tidak menunjukkan signifikansi; secara keseluruhan, ketiga variabel ini secara bersama-sama menghasilkan pengaruh yang bermakna (pengujian F Sig. 0,009) dengan koefisien determinasi mencapai 87,5%.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Bandung Siska Octaviany; Wajib Ginting
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Studi ini dirancang untuk mengevaluasi dampak dari pemahaman tentang aturan perpajakan, sanksi terkait pajak, serta tingkat kesadaran para pembayar pajak pada kepatuhan mereka dalam menyelesaikan pembayaran Pajak Bumi dan Bangunan (PBB) di wilayah Kabupate n Bandung. Pendekatan yang diterapkan adalah riset kuantitatif dengan metode deskriptif serta verifikatif. Informasi dikumpulkan melalui survei berupa kuesioner yang dibagikan kepada para wajib pajak PBB sebagai sumber data utama, sementara catatan dokumen tasi berfungsi sebagai data pendukung. Pengolahan data dilakukan menggunakan teknik regresi linier ganda dengan dukungan software SPSS, yang dilengkapi dengan pemeriksaan asumsi klasik mencakup tes normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi. Temuan riset mengungkapkan bahwa secara individu, pemahaman perpajakan dan kesadaran wajib pajak memiliki pengaruh yang bermakna terhadap kepatuhan pembayar pajak, tetapi hukuman pajak tidak menunjukkan dampak signifikan. Meskipun demikian, k etika dipertimbangkan secara bersamaan, pemahaman perpajakan, hukuman pajak, dan kesadaran wajib pajak secara keseluruhan memberikan pengaruh yang signifikan pada kepatuhan tersebut. Kesimpulan dari hasil ini menekankan bahwa meningkatkan wawasan dan kesad aran mengenai perpajakan merupakan elemen kunci untuk mendorong kepatuhan wajib pajak PBB di Kabupaten Bandung.
Pengaruh Modernisasi Perpajakan, Pengetahuan Pajak, dan Persepsi terhadap Minat Penggunaan Konsultan Pajak. Annisa Yourinda; Wajib Ginting
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Through the self-assessment system, the responsibility for fulfilling tax obligations is transferred to taxpayers, who are required to carry them out independently without reliance on other parties. In an effort to enhance the efficiency and transparency of tax administration, the government has implemented the Coretax Administration System as part of tax administration modernization. The implementation of this system may influence taxpayer behavior, including interest in utilizing tax consultant services. The present study aims to analyze the effect of Coretax-based tax administration modernization, tax knowledge, and taxpayers’ perceptions on the interest in using tax consultant services among individual taxpayers listed at KPP Pratama Bandung Tegallega. A total of 100 respondents were selected as the research sample, determined using the Slovin formula within a quantitative research approach. Data were analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that tax administration modernization, tax knowledge, and taxpayers’ perceptions do not have a significant effect on the interest in using tax consultant services, either partially or simultaneously.
Determinant Effective Tax Rate Thru Return On Asset, Managerial and Institutional Ownership Gita Fatwa Qurniati; Wajib Ginting; Kartika Berliani
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3934

Abstract

This study examines the effects of the return on assets, managerial ownership and institutional ownership on Effective Tax Rate of Indonesian Properties and Real Estate industry between 2017 and 2024. Employing a quantitative approach that adopts a descriptive and verificative strategy, the study looks at 93 financial statements from specific Properties dan Real Estate industry. The correlations between the variables were evaluated using analysis of multiple regression analysis, the coefficient of determination examination, traditional assumption tests, as well as the correlation coefficient test for product moments such as t-tests and F-tests for assessing hypotheses. The incomplete test results show that ROA has a positive effect on ETR, but institutional and management ownership have no effect. However, the results of the simultaneous test indicate that when combined, ROA, management ownership, and institutional ownership have a significant impact on ETR. These findings indicate that in the properties and real estate sector, activity ROA, management ownership, and institutional ownership mix are more significant determinants of Effective Tax Rate than short-term.
PENGARUH LITERASI KEUANGAN DIGITAL DAN PENGGUNAAN FINTECH TERHADAP KINERJA KEUANGAN UMKM DI KOTA BANDUNG Lisna Sari; Wajib Ginting; Imas Anggraeni; Anni Yuliah
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Perkembangan teknologi digital mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mengadopsi layanan keuangan berbasis teknologi (financial technology/fintech) guna meningkatkan efisiensi dan daya saing. Namun, rendahnya literasi keuangan digital menjadi kendala dalam pemanfaatan fintech secara optimal. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan digital dan penggunaan fintech terhadap kinerja keuangan UMKM di Kota Bandung. Metode penelitian menggunakan pendekatan kuantitatif asosiatif dengan analisis regresi linier berganda. Data diperoleh melalui kuesioner kepada 60 pelaku UMKM pengguna fintech, yang selanjutnya diuji validitas dan reliabilitasnya menggunakan SPSS. Hasil penelitian menunjukkan bahwa literasi keuangan digital berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM (p = 0,009). Penggunaan fintech juga terbukti berpengaruh signifikan terhadap kinerja keuangan (p = 0,000). Secara simultan, kedua variabel menjelaskan 77,8% variasi dalam kinerja keuangan UMKM. Temuan ini menegaskan pentingnya peningkatan literasi keuangan digital dan optimalisasi pemanfaatan fintech sebagai strategi mendukung keberlanjutan serta pertumbuhan UMKM di era digital. Implikasi penelitian ini mengarahkan pelaku usaha, pemerintah daerah, dan penyedia layanan fintech untuk berperan aktif dalam membangun ekosistem ekonomi digital yang inklusif.
PENERAPAN APLIKASI APPSHEET BERBASIS ANDROID DALAM PERHITUNGAN PPH 21 PADA KLIEN PERUSAHAAN SUKSES PANJANG UMUR TERHADAP PEGAWAI Wajib Ginting; Rudiana Rudiana; Anni Yuliah; Syifa Alfiani Putri
Jurnal Digitalisasi Akuntansi Vol 4 No 1 (2026)
Publisher : LPPM IDE LPKIA

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Abstract

Analisis terhadap latar belakang permasalahan administrasi Pajak Penghasilan (PPh) Pasal 21 di CV Ekos menunjukkan inefisiensi akibat penggunaan metode manual. Penelitian ini bertujuan untuk merancang dan mengimplementasikan aplikasi berbasis Android menggunakan platform AppSheet guna mengotomatisasi perhitungan, pencatatan, dan pelaporan PPh 21. Dengan pendekatan metode waterfall, penelitian ini berupaya menghasilkan sistem yang mampu meminimalkan risiko kesalahan input, mempercepat proses kerja, dan meningkatkan akurasi data. Hasil implementasi menunjukkan bahwa aplikasi ini berhasil menciptakan solusi yang efektif dan efisien, memberikan kemudahan dalam pemantauan real-time, serta meningkatkan kepatuhan perusahaan terhadap regulasi perpajakan. Implikasinya, pemanfaatan teknologi digital menjadi kunci dalam menghadapi kompleksitas administrasi pajak, menawarkan solusi inovatif untuk efisiensi operasional dan transparansi.
The Influence of Information Technology Utilization in Taxation, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance at the Bandung Cibeunying Primary Tax Office Maziyyah Nadhir; Wajib Ginting; Deni Hamdani
Jurnal Indonesia Sosial Sains Vol. 7 No. 2 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i2.2223

Abstract

Taxes are a potential source of state revenue to be able to achieve development success, so that from year to year tax revenues are expected to continue to increase in an effort to finance national development. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the taxpayer's compliance, the more tax revenue will increase, and vice versa. This study aims to test and analyze the influence of information technology in taxation, tax socialization, and tax sanctions on the compliance of individual taxpayers at the Bandung Cibeunying Pratama Tax Service Office. The research method uses explanatory research, a data collection technique using primary data obtained through the distribution of questionnaires. The research sample was 100 respondents, the sampling method used accidental sampling. The data analysis technique used multiple linear regression analysis. The results of the study show that descriptively the application of information technology in taxation, tax socialization, and tax sanctions is optimal, while taxpayer compliance is still low. As for verifiability, the results were obtained that: (1) information technology in taxation has a significant effect on taxpayer compliance, (2) tax socialization has a significant effect on taxpayer compliance, (3) tax sanctions have a significant effect on taxpayer compliance, and (4) information technology in taxation, tax socialization, and tax sanctions have a significant effect on taxpayer compliance.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period Nurul Izmi Aulia Zannati; Wajib Ginting
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.129

Abstract

This study aims to examine the Current Ratio, Debt to Equity Ratio and Total Assets Turn Over to the Return On Equity with Firm Size as a Moderating Variable (Case Study on the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange in 2013-2020. The object of this research is Effect of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over as Independent Variables, Return On Equity as Dependent Variables, and Firm Size as Moderating Variables. Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity.Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity of 1,825 < 1,681. Debt to Equity Ratio has no effect on the Return On Equity -6.579 < 1,681. Total Assets Turn Over has a affects on the Return On Equity 3,700 > 1,681. Firm size can moderate the effect of the Current Ratio on the Return On Equity of 1,815 > 1,681 with a significance level of 0,077 > 0,05. Firm size can moderate the effect of Debt to Equity Ratio on the Return On Equity of 6,559 > 1,661with a significance level of 0,000 > 0,05. Firm size cannot moderate the effect of Total Assets Turn Over on Return On Equity --2,924<1,661 with a significance level of 0,006 < 0,05. Based on the research of the f test, Current Ratio, Debt to Equity Ratio and Total Assets Turn Over simultaneously or together have a significant influence on the Return On Equity of 29,499 > 2.816. Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over with Firm Size simultaneously or together have a significant influence on the Return On Equity of 39,150 > 2,330.
THE EFFECT OF MOTOR VEHICLE TAXPAYER KNOWLEDGE, TAX PAYMENT SYSTEM (E-SAMSAT) AND TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF BANDUNG Yulistia Resti Fauziah; Wajib Ginting
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.130

Abstract

This study aims to find out how the Effect of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes in Cimaung District, Bandung Regency. The method in this study is a quantitative method through a descriptive and verification approach. The population in this study were registered taxpayers in Cimaung District, Bandung Regency, amounting to 29,090 registered SPPT and using a random sample of 100 respondents obtained using the slovin formula. Data analysis in this study used descriptive analysis, classical assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis testing either partially (t test) or simultaneously (F test). Data processing using SPSS version 26.0 application. The results showed that in testing the hypothesis (t test), that Tax Knowledge had no effect on Taxpayer Compliance. significance > 0.05. Tax sanctions partially have a significant effect on taxpayer compliance with a regression coefficient of 3.093 > 1.985 and a significance value of 0.003 which indicates that the significance level is <0.05. Taxpayer awareness partially has a significant effect on taxpayer compliance with a regression coefficient of 3.509 > 1.985 and a significance value of 0.001 which indicates that the significance level is < 0.05.
Pengaruh Current Ratio, Debt to Asset Ratio, dan Total Asset Turnover Terhadap Return on Asset Rosi Indriani; Wajib Ginting; Devyanthi Syarif
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2267

Abstract

Struktur permodalan dan efisiensi pemakaian aset kerap disebut sebagai penentu utama profitabilitas perusahaan, namun seberapa besar peran keduanya — bersama likuiditas — pada emiten transportasi Indonesia belum banyak diuji secara khusus. Riset ini mengisi celah tersebut dengan menelaah pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA), baik sendiri-sendiri maupun bersamaan, memakai pendekatan kuantitatif deskriptif-verifikatif atas laporan keuangan 6 emiten transportasi di Bursa Efek Indonesia periode 2017–2024 (48 unit observasi awal, menyusut menjadi 46 setelah dua data outlier disingkirkan). Uji t membuktikan DAR menekan ROA secara signifikan dan TATO justru mendorongnya naik secara signifikan, sementara CR tidak terbukti berpengaruh secara parsial. Ketiganya, saat diuji bersamaan lewat uji F, sama-sama signifikan menggerakkan ROA dengan koefisien determinasi 53,3%. Simpulannya, struktur permodalan dan efisiensi aset — dengan DAR sebagai faktor paling dominan — adalah dua hal yang perlu terus dijaga emiten transportasi demi menopang profitabilitasnya.
Co-Authors Aisyah Ananda Putri Angelawati, Veronica Tria Anni Yuliah Annisa Yourinda Deni Hamdani Dessy Rosmawati Devyanthi Syarif Dinny Nuari Nurlita Rochaendi Dita apriyanti Erikson Situmorang Fatikhah, Ananta Allahysyach Fauziah, Yulistia Resti Ferry Kosadi Gita Fatwa Qurniati Imas Anggraeni Kartika Berliani Lisna Sari Maziyyah Nadhir Muhtarudin Muhtarudin Natasya Insani Majid Koswara Nurul Izmi Aulia Zannati Parwati, Shifa Putra, Raihan Cipta Permana Rifka Loka, Yolana Rosi Indriani Rudiana Rudiana Salwa Kamilah Siska Octaviany Syifa Alfiani Putri Vina Merliana Yuliah, M.E. Anni Yulistia Resti Fauziah Zannati, Nurul Izmi Aulia