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All Journal Digital Innovation : International Journal Of Management Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research
Juliandi Sahputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Implementing Tax Extensification, Tax Intensification, Tax Audit on Tax Revenue at the Tax Office East Medan Pratama Services in 2023 Juliandi Sahputra; Latersia Br Gurusinga; Sydney Holly
Digital Innovation : International Journal of Management Vol. 1 No. 3 (2024): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v1i3.45

Abstract

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.
Pengaruh Pajak Tangguhan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Industri Dasar dan Kimia Tahun 2019-2023 Wilson, Wilson; Latersia Br. Gurusinga; Juliandi Sahputra
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.4963

Abstract

This study aims to determine the effect of deferred tax and tax avoidance on earnings management. The object of this research is companies in the Basic and Chemical Industry sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with an observation period of five years. A total of 26 companies were selected as samples using purposive sampling technique. Data analysis was conducted using classical assumption tests and hypothesis testing. The results show that partially, deferred tax has no effect and is not significant on earnings management, and tax avoidance has a negative but not significant effect on earnings management. Simultaneously, the variables of deferred tax and tax avoidance have no effect and are not significant on earnings management. The coefficient of determination value obtained is 0.016, which means that earnings management is influenced by deferred tax and tax avoidance variables by 0.16%, while the remaining 99.84% is influenced by other factors outside this research model, such as profitability, solvency, and others.
Pengaruh Literasi Pajak dan Sistem Administrasi Pajak Modern Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Era Digital pada Kota Medan Fitri Handayani; Juliandi Sahputra; Ninis Waruwu
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.4992

Abstract

This study aims to analyze the influence of tax literacy and a modern tax administration system on taxpayer compliance in paying land and building tax (PBB) in the digital era, particularly in Medan City. The research method used a quantitative approach, collecting data through questionnaires distributed to individual taxpayers in Medan City. Data analysis was conducted using multiple linear regression to examine the relationship between tax literacy and the modern tax administration system on taxpayer compliance levels. The results indicate that tax literacy has a positive and significant effect on taxpayer compliance, where increased tax understanding encourages awareness and compliance in fulfilling tax obligations. Furthermore, the implementation of a modern, digital-based tax administration system also positively contributes to simplifying the reporting and payment of land and building tax in Medan City. This study implies that improving tax education and modernizing the tax administration system are crucial for improving tax compliance in the digital era.
The Effect of Capital Intensity and Company Size on Tax Aggressiveness with Profitability Moderation Jennifer Jennifer; Juliandi Sahputra; Latersia Br Gurusinga
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.306

Abstract

This study aims to examine the effect of capital intensity and firm size on tax aggressiveness, with profitability as a moderating variable. The research objects are mining companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, with an observation span of five years. A total of 17 companies were selected as samples using purposive sampling. The data were analyzed using multiple linear regression analysis. The results show that, partially, capital intensity has a positive but insignificant effect on tax aggressiveness, and firm size also has a positive but insignificant effect on tax aggressiveness. Simultaneously, capital intensity and firm size have a positive and significant effect on tax aggressiveness. Based on the moderated regression analysis (MRA), profitability is able to strengthen the influence of capital intensity but is unable to strengthen the influence of firm size on tax aggressiveness.
Co-Authors Fitri Handayani Jennifer Jennifer Latersia Br Gurusinga Latersia Br. Gurusinga Ninis Waruwu Sydney Holly Wilson Wilson