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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS JURNAL ILMIAH SATYA NEGARA INDONESIA
Sidauruk, Tagor Darius
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Sidauruk, Tagor Darius; Nainggolan, Adolpino; Putri Zaihani
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.441

Abstract

The aim of this research is to determine the influence of taxpayer awareness, tax sanctions and implementation of the e-filling system on individual taxpayer compliance The population in this study were all employees at PT Paragon Technology and Innovation. Sampling was taken using the Slovin formula as many as 80 samples that had NPWP. The research results were obtained by using multiple linear regression analysis methods. The results of this research show that Tax Sanctions and the Implementation of the E-Filing System have a significant effect on Individual Taxpayer Compliance, and are not influenced by taxpayer awareness.
Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance Pada Perusahaan Sektor Manufaktur Natrion; Sianturi, Heriston; Sidauruk, Tagor Darius
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.467

Abstract

Since taxes are the state's main source of income, the government must work to make its revenue more efficient. However, as taxes are a burden that taxpayers must pay efficiently, the purpose of this study is to examine factors that affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange between 2020 and 2023. Secondary data from the 2020–2023 annual financial reports of manufacturing businesses listed on the Indonesia Stock Exchange are used in this kind of quantitative study. Purposive sampling with certain criteria is used in the sampling technique. Multiple linear regression is used in the data analysis technique to evaluate the relationship between the independent and dependent variables. Transfer pricing, audit committees, and capital structures, in part, have little bearing on tax evasion. Institutional ownership, meanwhile, has some bearing on tax evasion. Transfer pricing, institutional ownership, audit committees, and capital structure all have an impact on tax evasion at the same time.
Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing Sinambela, Tongam; Sidauruk, Tagor Darius; Sinambela, Tony Renhard; Marpaung, Damaris
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.102

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing. Populasi pada penelitian ini adalah 80 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia  (BEI) pada tahun 2018-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan analisis regresi data panel menggunakan software eviews 9.0. Hasil penelitian menunjukkan bahwa variabel pajak tidak berpengaruh  signifikan terhadap keputusan transfer pricing, variabel kepemilikan asing tidak berpengaruh terhadap keputusan transfer paricing, akan tetapi secara simultan atau bersama-sama pajak dan kepemilikan asing berpengaruh positif dan signifikan terhadap keputusan transfer pricing.
PENGARUH PENGENDALIAN INTERN, KEPATUHAN DAN KOMPENSASI MANAJEMEN TERHADAP PERILAKU ETIS KARYAWAN (STUDI KASUS PADA PT ENSEVAL PUTERA MEGATRADING TBK PUSAT) Sidauruk, Tagor Darius; Suci Lestari
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 2 No 1 (2016): Volume 2 Nomor 1 Tahun 2016
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v2i1.295

Abstract

This study aims to determine the effect of internal control, compliance, compensation management to ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk. This study uses primary data obtained from questionnaires to the respondents. The sampling method used is purposive sampling and data that meet the criteria are as many as 60 samples. Multiple linear analysis is a technique of data analysis used in this study. The results obtained showed that partial internal control does not affect the ethical behavior of employees, compliance affect the ethical behavior of employees and management compensation does not affect the ethical behavior does not affect the ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA INDIVIDU (STUDI KASUS PADA PT. DHL SUPPLY CHAIN INDONESIA) Sidauruk, Tagor Darius; Endang Widuri
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 2 No 2 (2016): Volume 2 Nomor 2 Tahun 2016
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v2i2.300

Abstract

The purpose of research is to know influence information accounting system and motivation to individual performance. The sample in this research includes 90 respondences worked at central office PT.DHL Supply Chain Indonesia. The sampling method is probability sampling. The collected of data used primary data and with reading information accounting system books. Test of data quality in this research are validity and reliability. Hypotesis test used multiple linier regression. The result in this research are information accounting system and motivation have significant influance to individual performance.
PELATIHAN STRATEGI PENGELOLAAN CASH FLOW DI ERA DIGITALISASI BAGI USAHA MIKRO,KECIL DAN MENENGAH (UMKM) KEBAYORAN LAMA UTARA, JAKARTA SELATAN Noviarti; Siagian, Arifin; Sidauruk, Tagor Darius
JURNAL SINERGI Vol. 7 No. 1 (2025): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v7i2.702

Abstract

Salah satu masalah yang sering muncul dalam aktivitas usaha UMKM adalah terkait dengan pemahaman mengenai pengelolaan cash flow, yang disebabkan sebagian besar UMKM tidak melakukan pencatatan dan proses akuntansi atas transaksi yang telah dilakukan. Analisis cash flow bermanfaat untuk mengetahui laba bersih dan menentukan ukuran kesuksesan perusahaan. Pelatihan tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami oleh peserta dengan baik yang dibuktikan dengan pengujian deskriftif yang dilakukan setelah pelatihan. Untuk itu perlu memperoleh pelatihan. Dimana sebelum pelatihan diberikan, dilakukan pretest untuk mengetahui pengetahuan dan tingkat pemahaman dari para peserta tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan yang diberikan dengan materi yang meliputi tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan diikuti oleh 20 orang peserta UMKM dari RT 008/03, Kebayoran Lama Utara,Pelatihan tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami oleh peserta dengan baik yang dibuktikan dengan pengujian deskriftif yang dilakukan setelah pelatihan. Dimana sebelum pelatihan diberikan, dilakukan pretest untuk mengetahui pengetahuan dan tingkat pemahaman dari para peserta tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi. Pelatihan yang diberikan dengan materi yang meliputi tentang Strategi peningkatan usaha dan pengelolaan Cash flow di era digitalisasi dapat dipahami dan pengelolaan Cash flow di era digitalisasi dapat dipahami dan diterapkan.
THE INFLUENCE OF PROFESSIONALISM, ETHICS, AND LOCUS OF CONTROL ON BPK RI AUDITOR PERFORMANCE Simamarta, Jahormin; Sidauruk, Tagor Darius; Natrion
Jurnal Ilmiah Universitas Satya Negara Indonesia Vol. 3 No. 2 (2025): May-October 2025
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59408/jisni.v2i2.7

Abstract

The purpose of this study is to examine the influence of professionalism, auditor ethics, and locus of control on the performance of auditors at the Audit Board of the Republic of Indonesia (BPK RI). The population in this study consists of all auditors working at the BPK RI Central Office in Jakarta. The sample used in this study comprises 103 respondents selected from a total of 1,125 auditors. The research data is primary data obtained through questionnaire distribution. The sampling technique employed is purposive sampling with random sampling, while the data processing method used is multiple linear analysis with the assistance of SPSS version 21. The results of this study indicate that professionalism and auditor ethics have a partially positive and significant influence on auditor performance, whereas locus of control has a positive but not significant effect. Simultaneously, professionalism, ethics, and locus of control have a positive and significant effect on auditor performance, accounting for 30.90%. The remaining 69.10% is explained by other variables not included in this research model.
Co-Authors Arifin Siagian Endang Widuri Ida Ayu Putu Sri Widnyani Marpaung, Damaris Nainggolan, Adolpino Natrion Noviarti Putri Zaihani Sianturi, Heriston Simamarta, Jahormin Sinambela, Tony Renhard Suci Lestari