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All Journal Measurement : Jurnal Akuntansi Jurnal Akuntansi Barelang Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Hermawan Sutanto
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Pengaruh Intensitas Persediaan, Likuiditas dan Komisaris Independen Terhadap Effective Tax Rate Pada Perusahaan Pertanian yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2022 Ferry Hidayat; Hermawan Sutanto; Sylvina Wijaya
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6378

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Intensitas Persediaan, Likuiditas dan Komisaris Independen terhadap Effective Tax Rate Pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder yaitu laporan keuangan yang diunduh dari website BEI. Populasi sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2017 -2022 adalah 35 perusahaan. Dengan menggunakan teknik purposive sampling, sampel yang lolos seleksi adalah 7 perusahaan. Hasil uji parsial ketiga variabel bebas intensitas persediaan, likuiditas dan komisaris independen terbukti tidak berpengaruh signifikan terhadap effective tax rate. Secara simultan ketiga variabel bebas intensitas persediaan, likuiditas dan komisaris independen secara simultan berpengaruh terhadap effective tax rate dengan pengaruh sebesar 24.4%.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA LAPORAN KEUANGAN PEMERINTAH WILAYAH SUMUT PERIODE 2022-2024 Steven Limjaya; Hermawan Sutanto; Latersia Br Gurusinga
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11570

Abstract

This study aims to examine the effect of local taxes, local levies, and local spending on Local Own-Source Revenue (PAD) based on the financial reports of the North Sumatra Provincial Government for the period 2022-2024. Local Own-Source Revenue is one of the main indicators in assessing the level of fiscal independence of regions in the context of regional autonomy and fiscal decentralization. This study uses secondary data sourced from the Budget Realization Report (LRA) published by the Directorate General of Fiscal Balance (DJPK). The analysis method applied is panel data regression using the EViews 13 program, preceded by descriptive statistical analysis, classical assumption testing, and selection of the most appropriate regression model. The results show that, partially, local taxes have a positive and significant effect on Local Own-Source Revenue (PAD), while local levies and local spending hurt Local Own-Source Revenue (PAD). Simultaneously, local taxes, local levies, and local spending have a significant effect on Local Own-Source Revenue (PAD) in North Sumatra Province during the research period. These findings indicate that optimizing local tax revenue and effective and productive local expenditure management play an important role in increasing Local Own-Source Revenue and strengthening regional financial independence.
The Effect of Tax Modernization, Tax Rates, and Tax Sanctions on MSME Taxpayer Compliance in the Medan Area District Evelyn Kosumo; Juliandi Sahputra; Hermawan Sutanto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

Determining the effect of tax modernization, tax rate, and tax sanction on taxpayer’s compliance became the aim of this study by utilizing quantitative approach as its research method. This study utilize primary data that had been gathered through the distribution of questionnaires to taxpayers who were Micro, Small, and Medium Enterprise (MSME) owners in the Medan Area sub-district. Non-Probability Sampling with an Accidental Sampling approach was used as the sampling technique in this study, with a sample size of 100  from the population of 7.263 MSME owners. Multiple Linear Regression Analysis is used as its analysis technique, executed in the SPSS 26 software. The analysis results found the tax modernization, tax rate, and tax sanctions to have had a positive and significant effect, both simultaneouslyand partially, on the MSME taxpayer’s compliance in the Medan Area sub-district.
The Effect of Online Tutorial Availability and Tax Knowledge Level on Satisfaction in Using Coretax (Case Study of MSMEs in Medan Petisah District) Hermawan Sutanto; Latersia Br Gurusinga; Angelica Angelica
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

The purpose of this study is to determine and analyze the influence of the Availability of Online Tutorials and the Level of Tax Knowledge on Coretax User Satisfaction (A Case Study of MSMEs in Medan Petisah District). The research method used in this study is quantitative research. The population in this study consisted of 233 respondents, while the sample was determined using the Slovin formula, resulting in 147 samples. The results of the study indicate that partially, the Availability of Online Tutorials has a positive and significant effect on Coretax User Satisfaction. The Level of Tax Knowledge also has a positive and significant effect on Coretax User Satisfaction. Simultaneously, the Availability of Online Tutorials and the Level of Tax Knowledge have a positive and significant effect on Coretax User Satisfaction.
Co-Authors Angelica Angelica Evelyn Kosumo Ferry Hidayat Juliandi Sahputra Latersia Br Gurusinga Steven Limjaya Sylvina Wijaya