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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Kunuz: Journal of Islamic Banking and Finance Phinisi Applied Accounting Journal Journal Boas : Business, Economics, Accounting And Management Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Ginting, Wahyudi Pialanta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effect Of Gross Profit, Operating Profit, And Net Profit In Predicting Cash Flow In The Future Of The Company Registered Manufactures On The Indonesian Stock Exchange Hutabarat, Metyria Imelda; Putra Ginting, Winner Aan Suranta; Sirait, Fransiska; Ginting, Wahyudi Pialanta
Journal Boas : Business, Economics, Accounting And Management Vol. 2 No. 02 (2024): Journal Boas : Business, Economics, Accounting And Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/boas.v2i02.278

Abstract

This research was conducted to provide empirical evidence of the influence of gross profit, operating profit and net profit in predicting cash flow. The research population is manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used the purposive sampling method used in selecting objects as samples in this research were 57 sample companies. The analysis model used in this research is a multiple linear regression analysis model carried out with the help of the SPSS version 26 program. The results of this research show that partially gross profit, operating profit and net profit have a significant positive effect on cash flow. The research results simultaneously show that gross profit, operating profit, net profit have a significant positive influence on cash flow.
Kebijakan Insentif Pajak (Tax Holiday) Dan Risiko Investasi Dalam Menarik Investor Asing Ke Indonesia (Studi Kasus: Apple) Br. Ginting S, Chris; Mustafa, Annisa Maulidya; Ginting, Wahyudi Pialanta; Bahri, Nur Alim; Mushoddiq Rahman, Ahmad Nashiruddin
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 7 No 1 (2025): Februari 2025
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v7i1.289

Abstract

Penelitian ini menganalisis efektivitas kebijkan insentif pajak, khususnya tax holiday, dalam menarik investasi ke Indonesia, dengan fokus pada studi kasus perusahaan teknologi multinasional, Apple. Meskipun insentif pajak dapat mengurangi beban modal dan meningkatkan daya tarik investasi, penelitian ini menemukan bahwa faktor-faktor lain seperti kemudahan perizinan, infrastruktur, serta stabilitas sosial dan keamanan memiliki peran yang lebih besar dalam mempengaruhi keputusan investasi. Kasus Apple menunjukkan bahwa meskipun tax holiday menawarkan insentif, risiko terkait situasi keamanan dan ketertiban di Indonesia membuat perusahaan memilih model investasi berbasis inovasi yang memenuhi Tingkat Kandungan Dalam Negeri (TKDN), daripada membangun fasilitas manufaktur langsung. Oleh karena itu, untuk meningkatkan daya tarik Indonesia bagi investor asing, diperlukan perbaikan kebijakan yang mencakup perbaikan infrastruktur, regulasi yang lebih kondusif, dan pengelolaan risiko yang lebih baik, terutama terkait dengan stabilitas negara.
Minimizing Tax Evasion That Harms the State Through Optimizing Taxpayer Behavioral Awareness Ginting, Wahyudi Pialanta; Ginting, Chris Dayanti Br.; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Tax evasion is one of the problems that often occurs in the implementation of taxation, including in Indonesia. Until now, there are still many cases of tax evasion due to the behavior of taxpayers who are not compliant with their tax obligations. This article aims to examine taxpayer behavior towards tax evasion. The literature review approach is used as a research method in writing this article. The article search was conducted through the google schoolar electronic database with the keyword tax evasion. From all the references that have been obtained, they are then selected according to the topics discussed. The results of the literature study indicate that an act of tax evasion is based on the level of rationality and the taxpayer's environment which will further determine the behavior of complying with or violating their tax obligations. In addition, the attitude of tax non-compliance and tax evasion is also motivated by several factors, namely the tax system, justice, discrimination and fraud detection will lead to a person's attitude to disobey and will embezzle taxes on his obligations.Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan perilaku dari wajib pajak  yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak. Pendekatan literature review digunakan sebagai metode penelitian dalam penulisan artikel ini. Pencarian artikel tersebut dilakukan melalui database elektronik google schoolar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni sistem perpajakan, keadilan, diskriminasi dan deteksi kecurangan akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
Taxpayer Compliance and The Utilization of E-Samsat as Determinants of Regional Revenue Stability: A Study on Motor Vehicle Tax in Bulukumba Ginting S, Chris Dayanti; Ginting, Wahyudi Pialanta
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1597

Abstract

Motor vehicle tax is one of the main sources of regional income and this research aims to determine the factors that influence taxpayer compliance in making motor vehicle tax (PKB) payments at the Bulukumba Samsat Office. The method used in this research is quantitative. The population used is all taxpayers registered at the Pare Samsat Bulukumba Office. The number of samples in this research was 100 respondents with sample determination using the technique purposive sampling. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Statistics version 30 program. The results of this research show that taxpayer awareness, tax service quality, and tax facilities influence motor vehicle taxpayer compliance. Meanwhile, taxpayer knowledge and tax sanctions have no effect on motor vehicle taxpayer compliance. Based on the results, the conclusion shows that the higher the level of taxpayer awareness, the better the quality of services and tax facilities provided can increase the ratio of taxpayer compliance with motor vehicle tax payments
Pengaruh Perencanaan dan Penghindaran Pajak terhadap Nilai Perusahaan pada Perusahaan Layanan Digital Nazwar, Muh. Naufal; Ginting, Wahyudi Pialanta; Nasution, M. Afif Herliandi; Panjaitan, Tuah; Br. Ginting S, Chris Dayanti
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v4i1.6748

Abstract

Penelitian ini menganalisis pengaruh perencanaan pajak (tax planning) dan penghindaran pajak (tax avoidance) terhadap nilai perusahaan pada perusahaan layanan digital yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan menggunakan data panel dari 10 perusahaan, penelitian ini menemukan bahwa perencanaan pajak berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan penghindaran pajak berpengaruh negatif signifikan. Hasil ini menunjukkan bahwa strategi pajak yang efektif dapat meningkatkan kepercayaan investor, sementara penghindaran pajak berisiko menurunkan nilai perusahaan akibat dampak reputasi dan hukum. Temuan ini memberikan wawasan bagi perusahaan dan pembuat kebijakan untuk mengelola pajak secara bijak guna mendukung keberlanjutan nilai perusahaan.
Co-Authors Bahri, Nur Alim Br. Ginting S, Chris Br. Ginting S, Chris Dayanti Ginting S, Chris Dayanti Ginting, Chris Dayanti Br. HUTABARAT, METYRIA IMELDA Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Annisa Maulidya Nasution, M. Afif Herliandi Nazwar, Muh. Naufal Panjaitan, Tuah Putra Ginting, Winner Aan Suranta Said, Siti Nur Reskiyawati Sirait, Fransiska