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All Journal Jurnal Akuntansi Trisakti Multidisciplinary Indonesian Center Journal
Dolok Saribu, Alfriado Leonard Noprian
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THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS ​​A MODERATING Dolok Saribu, Alfriado Leonard Noprian; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21441

Abstract

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance.  
THE INFLUENCE OF ENTREPRENEURIAL SPIRIT, SELF-EFFICACY AND PERSONAL CHARACTERISTICS ON INTEREST IN ENTREPRENEURSHIP OF SULTAN ISKANDAR MUDA MEDAN HIGH SCHOOL Dolok Saribu, Alfriado Leonard Noprian; Dolok Saribu, Afriani Mindo; Siregar, Dahrul; Siregar, Muhammad Yamin; Riza Fanny Meutia
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.12

Abstract

The purpose of this study was to determine the entrepreneurial spirit, self-efficacy and personal characteristics on the interest in entrepreneurship in SMA sultan Iskandar muda medan. Methods of data collection using a questionnaire. Sampling with the slovin method. The results of this study indicate that the entrepreneurial spirit has a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan. Self-efficacy has a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students. Personal characteristics have a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students. Simultaneously entrepreneurial spirit, self-efficacy and personal characteristics have a positive and significant effect on the interest in entrepreneurship in SMA sultan Iskandar muda medan students.
PENGARUH KEPUASAN, KEPERCAYAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP LOYALITAS PELANGGAN PADA MARKETPLACE SHOPEE DI KECAMATAN MEDAN HELVETIA Dolok Saribu, Alfriado Leonard Noprian; Dimas; Hesti Sabrina; Hery Syahrial; Haryaji Catur Putera Husman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.13

Abstract

Technology is developing very rapidly and continues to change from year to year. Therefore, the latest digital marketing trends will continue to emerge which are adapted to the conditions and situations of that year, but there are still some groups of people who do not understand the importance of digital trends, because competition for marketplaces or online shopping sites in Indonesia is currently getting tighter, the competition that is happening is not only from domestic shopping sites but also foreign ones that have entered the domestic market. This research aims to analyze the influence of satisfaction, trust and ease of use on customer loyalty in the Shopee marketplace in Dwikora sub-district, Medan Helvetia sub-district. This type of quantitative research with the independent variables used in this research is satisfaction, trust and ease of use and the dependent variable used is customer loyalty. The population used in this research is all people in Medan Helvetia sub-district. This research took samples using a purposive sampling method and there were 100 respondents who were deemed worthy of being research criteria. The research results show that partially and simultaneously satisfaction, trust and ease of use have a significant positive effect on customer loyalty.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA Dolok Saribu, Alfriado Leonard Noprian; Keterina, Lolo Violenta; Sagala, Indah Cahya; Habibie, Muhammad
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.81

Abstract

Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Co-Authors Dahrul Siregar Dimas Djuni Farhan Dolok Saribu, Afriani Mindo Habibie, Muhammad Haryaji Catur Putera Husman Hery Syahrial Hesti Sabrina Keterina, Lolo Violenta Muhammad Yamin Siregar Riza Fanny Meutia Sagala, Indah Cahya Umi Muawanah