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PENGARUH ELEKTRONIK PENOMORAN FAKTUR PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DAN KEPATUHAN WAJIB PAJAK Selfiani, Selfiani; Wizanasari, Wizanasari; Sriyani, Nani; Fitrianti, Dini; Lumbantobing, Sabar Pardamean; Minarni, Sarida
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3423

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh elektronik penomoran faktur e-nofa pajak terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajak dalam membayar pajak pada Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Pemilihan sampel dilakukan dengan menggunakan metode Accidental Sampling. Data penelitian ini dikumpulkan dari wajib pajak yang membayar pajak dan terdaftar sebagai wajib pajak di Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Jumlah sampel yang digunakan sebanyak 100 responden. Teknik sampel yang digunakan adalah regresi sederhana dalam SPSS ver. 24. Hasil penelitian ini secara parsial membuktikan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan, syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi saat melaksanakan e-nofa terhadap penerimaan pajak pertambahan nilai berpengaruh positif dan signifikan, sedangkan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan , syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi melaksanakan e-nofa terhadap kepatuhan wajib pajak dalam membayar pajak berpengaruh positif dan signifikan. Sedangkan secara simultan membuktikan elektronik penomoran faktur e-nofa pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajak

Penggunaan System E-filling untuk Penyampaian Surat Pemberitahuan Wajib Pajak Orang Pribadi Selfiani, Selfiani; Lumbantobing, Sabar Pardamean; Rachmawati, Arifah; Surya, Patricia Kartika
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i1.3972

This research aims to investigate the influence of tax sanction and e-filing system utilizing with internet comprehension as moderator variable to taxpayer compliance in conveying the individual notification letter (SPT). Data of this research was collected by using questionnares (primary) given to taxpayers are at KPP Pratama Kebayoran Baru Tiga with simple random sampling method, while the method of data analyzing used deskriptive statistical tests, the quality of data test, normality test, multicoliniearity test and heteroscedastisity test. The method of analysis used multiple regression analysis, in the hypothesis test are multiple coefisien determination test, t test and f test. moderated regression analysis.The result of this research showed that tax sanction does not give the significant influences to taxpayer compliance, While the e-filing system utilizing gives significant influences to taxpayer compliance, so does the internet comprehension strengthens the relationship between the e-filing system utilizing to taxpayer compliance.

ECO-CONSCIOUS CHOICES: EXAMINING THE EFFECTS OF GREEN MARKETING AND PRODUCT DESIGN ON CONSUMER INTENTIONS TO PURCHASE SUSTAINABLE PRODUCTS Adwimurti, Yudhistira; Rahmani, Hani Fitria; Lumbantobing, Sabar Pardamean; Risa, Nurma
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3373

This research aims to analyze green marketing and green product design on green purchase intention. This research uses a quantitative approach using primary data through an online questionnaire. The research population and sample are all consumers who use Green Wash brand detergent products spread across 3 (three) ASEAN countries, namely Indonesia, Malaysia and Thailand, with the unit of analysis being household consumers who were observed in April - June 2023, where samples were taken using a purposive technique. sampling with the number of samples used in the research being 100 respondents. The research was carried out using research data quality testing methods, research hypothesis testing and multiple linear regression testing using the SPSS Ver program. 26.The test results show that green marketing and green products have no effect on green purchase intention.

Unlocking the potential of management control systems: the role of board effectiveness, strategic decision-making, and organizational context Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Rahmani, Hani Fitria; Tampubolon, Ricky Bryan
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2061

This research aims to analyze the influence of board effectiveness and strategic decision-making on the effectiveness of management control systems (MCS) with organizational context as a moderating variable in cyclical and non-cyclical sector companies in Indonesia. Using a quantitative approach with a cross-sectional design, data was collected through questionnaires from 127 members of the board of directors and top management of companies listed on the Indonesia Stock Exchange in 2023. Hierarchical regression analysis was used to test the research hypothesis. The research results show that board effectiveness and strategic decision-making have a significant positive effect on MCS effectiveness. Organizational context is proven to moderate the relationship between these two independent variables and MCS effectiveness, where the influence is stronger in a more dynamic and complex organizational context. The research model was able to explain 61.5% of the variation in MCS effectiveness. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of corporate governance, strategic decision making, and contingency theory. Practically, the research results provide insight for public companies in Indonesia in designing and implementing effective MCS by considering the role of the board of directors, the quality of strategic decision making, and the organizational context

PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI Prayoga, Gilang Bagus; Selfiani, Selfiani; Surya, Patricia Kartika; Lumbantobing, Sabar Pardamean
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.5088

The government implements a tax collection system based on self-assessment or known as A system for self-evaluation. The system for self-evaluation is a system where It is trusted that taxpayers will compute and submit their own taxes owed by Taxpayers, while the tax officers themselves are tasked with supervising it. This implies that the accomplishment or inability of this system is largely decided by the compliance of Taxpayers and optimal supervision from the tax authorities themselves (Utrimi, 2021). In order to ascertain how the e-filing system's adoption has affected taxpayer compliance, To ascertain how tax knowledge affects taxpayer compliance, to evaluate and assess the impact of taxes sanctions moderating the connection between compliance of taxpayers and the adoption of electronic filing, In order to examine and assess how tax penalties affect the connection between the taxpayer and compliance and tax knowledge, to ascertain how tax penalties affect compliance of taxpayers. This research approach makes use of numerical data and primary data, the sample used is respondents in the central LPP TVRI environment. 110 respondents make up the sample size, and the data technique makes use of SPSS software version 25. Descriptive statistics, validity testing, and reliability are the methods of analysis that are employed. testing, hypothesis testing. Research results The LPP TVRI office's there is no impact on taxpayer compliance. by the presence of e-filing; taxpayer compliance is impacted by tax knowledge; the connection between electronic filing implementation as well as taxpayer adherence is weakened by tax penalties; the connection between tax knowledge and taxpayer compliance at the LPP TVRI office is strengthened by tax sanctions; and taxpayer knowledge at the LPP TVRI office is not impacted by tax penalties.

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP NET PROFIT MARGIN Lumbantobing, Sabar Pardamean; Adwimurti, Yudhistira; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3638

This research investigates the impact of financial ratios, including Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turn Over (TATO), on Net Profit Margin (NPM) in mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The study aims to assess both the individual and collective influence of these financial indicators on the NPM of the selected companies. Data for the analysis were sourced from www.hots.mirraeasset.co.id, with a total population of 49 companies. However, only 31 companies met the specified sample criteria. The research employs a multiple linear regression technique, facilitated by the SPSS version 25.0 application. The findings reveal that, individually, the Current Ratio has no significant impact on the Net Profit Margin, while the Debt to Asset Ratio exhibits a significant influence. On the other hand, Total Asset Turn Over has no significant effect on the Net Profit Margin when considered individually. Nevertheless, when assessed collectively, the Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over jointly demonstrate a significant impact on the Net Profit Margin. It is noteworthy that, among these variables, none establishes a close relationship with the Net Profit Margin.

ANALISIS PENGARUH CURRENT RATIO DAN WORKING CAPITAL TURN OVER TERHADAP NET PROFIT MARGIN Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3628

This research examines the influence of Current Ratio and Working Capital Turnover on Net Profit Margin in the Banking Sector listed on the Stock Exchange during the period 2015-2020. The aim of this study is to determine the extent of the influence of Current Ratio and Working Capital Turnover on Net Profit Margin in the Banking Sector listed on the Stock Exchange. This thesis uses the population of banking sector companies listed on the Indonesia Stock Exchange. The sample selected consists of banking sector companies listed in books 1 to 4. The data analysis techniques employed include Normality Test, Heteroskedasticity Test, and Multicollinearity Test. The hypothesis tests used are Simple Regression Test, T-Test, Significance Test, Correlation Test, Coefficient of Determination Test, Multiple Linear Regression Test, and Anova Test. The research results indicate that Current Ratio has a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in the Current Ratio variable will increase Net Profit Margin. Working Capital Turnover also has a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in the Working Capital Turnover variable will increase Net Profit Margin. Current Ratio and Working Capital Turnover together have a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in both Current Ratio and Working Capital Turnover variables will increase Net Profit Margin.

Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance Lanori, Tamrin; Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43146

This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts.

Does Managerial Compensation Drive Tax Avoidance? The Role of Financial Distress and Accounting Conservatism Lumbantobing, Sabar Pardamean; Murwaningsari, Etty; Faizal Basri, Mohd
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2065

Corporate tax minimisation has become a critical global concern, particularly in developing economies where tax revenue remains below optimal levels. Prior studies examining the effects of executive remuneration and financial distress on tax avoidance report inconsistent findings, indicating the need for a contingent explanatory factor. This study investigates the influence of management compensation and financial distress on corporate tax avoidance, measured using the cash effective tax rate (CETR), while assessing the moderating role of accounting conservatism. Using a quantitative explanatory design, this research analyses 612 firm year observations from 124 non financial companies listed on the Indonesian capital market during 2019 2023. Panel data regression with fixed effects is applied, with model selection based on Chow, Hausman, and Breusch Pagan Lagrange Multiplier tests, and moderation captured through interaction terms. The results indicate that management compensation and financial distress significantly increase tax avoidance, reflected in lower CETR values. However, accounting conservatism weakens these relationships, suggesting its role in limiting opportunistic managerial behaviour under both incentive driven and pressure driven conditions. This finding clarifies prior mixed evidence by demonstrating that the compensation tax avoidance and distress tax avoidance relationships are conditional on firms’ reporting practices. The study contributes to the literature by showing that accounting conservatism functions both as a direct determinant and as a moderating mechanism in corporate tax behaviour. Practically, the findings highlight the importance of designing balanced compensation schemes and promoting conservative reporting standards to reduce aggressive tax practices, particularly in firms facing high financial pressure.

Digital tax transformation and compliance behaviour: The moderating role of social norms in Indonesian corporate tax system Lumbantobing, Sabar Pardamean; Adwimurti, Yudhistira
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art9

This study examines whether digital tax transformation improves corporate tax compliance and whether social norms condition that effect. The Indonesian setting is relevant because firms have faced a broader digitalisation of tax administration alongside mandatory e-invoicing under PER-03/PJ/2022. Building on the Slippery Slope Framework and the literature on digital tax administration, we analyse survey and archival data from 566 Indonesian corporations for the 2020-2024 period. The study applies a two-stage procedure: survey-based constructs are first validated through factor analysis, and the hypotheses are then tested using hierarchical regression with interaction terms. The results show that trust in tax authorities, authority power, and e-invoicing implementation are positively associated with corporate tax compliance. More importantly, social norms strengthen each relationship, indicating that formal enforcement and digital systems operate more effectively when firms perceive compliance as the expected conduct among relevant peers. The enhanced e-invoicing index, which combines technical adoption, data quality, system integration, and regulatory adherence, explains more variation than a simple adoption measure. The findings contribute to tax compliance research by showing that digital reform should be assessed not only as a technological intervention but also as an institutional process embedded in social expectations.

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