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All Journal Enrichment : Journal of Management Jurnal Manajemen dan Bisnis JAKPI Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Lumbantobing, Sabar Pardamean
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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 In press
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

Abstract

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.
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

Abstract

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

Abstract

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.
Co-Authors Fitrianti, Dini Hani Fitria Rahmani Minarni, Sarida Nani Sriyani Nurma Risa Prayoga, Gilang Bagus Rachmawati, Arifah Ricky Bryan Tampubolon Selfiani Selfiani, Selfiani Surya, Patricia Kartika Tamrin Lanori Wizanasari, Wizanasari Yudhistira Adwimurti