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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Management, Economic and Accounting (JMEA) Innovative: Journal Of Social Science Research
Siregar, Ayu Lestari
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok Siregar, Ayu Lestari; Syafina, Laylan; Nurwani, Nurwani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2889

Abstract

Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.
Analisis Geografis Dan Dinamika Ekonomi Desa Di Desa Antara, Kecamatan Lima Puluh, Kabupaten Batu Bara Munandar, Munandar; Fauzan, Achmad; Zahidah, RA Ghina; Siregar, Rania Febriyola; Siregar, Ayu Lestari
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14978

Abstract

Penelitian ini mengkaji hubungan antara faktor geografis dan perkembangan ekonomi di Desa Antara, Kecamatan Lima Puluh, Kabupaten Batu Bara. Desa ini memiliki karakteristik geografis yang unik, yang mempengaruhi dinamika ekonomi setempat, terutama dalam sektor pertanian dan perikanan. Pendekatan penelitian yang digunakan kualitatif deskriptif, dengan pengumpulan data melalui survei, wawancara mendalam, dan analisis data spasial. Temuan penelitian menunjukkan bahwa lokasi strategis Desa Antara, dekat dengan jalur transportasi utama, memberikan potensi besar untuk pengembangan ekonomi. Namun, pemanfaatan sumber daya lokal masih terbatas oleh kurangnya pengetahuan teknologi dan akses pasar yang terbatas. Sektor pertanian, terutama kelapa sawit, serta sektor perikanan menjadi sektor utama, tetapi pertumbuhannya terhambat oleh kondisi infrastruktur yang kurang memadai dan pola kepemilikan lahan yang tidak merata. Penelitian ini merekomendasikan peningkatan akses infrastruktur dan teknologi pertanian sebagai langkah strategis untuk mendorong pertumbuhan ekonomi. Selain itu, perlu adanya diversifikasi ekonomi melalui pengembangan industri kecil dan menengah yang berbasis pada sumber daya lokal. Pemerintah daerah diharapkan dapat berperan aktif dalam memfasilitasi pengembangan ini melalui kebijakan yang berpihak pada masyarakat desa.
Analisis Pengaruh Transfer Pricing Terhadap Praktik Penghindaran Pajak Di Perusahaan Multinasional Siregar, Ayu Lestari; Muhardiati, Elfitria; Harahap, Sitia Hotmin
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 2 (2025): Volume 4 Issue 2 May 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i2.3106

Abstract

This research aims to analyze the influence of transfer pricing on tax avoidance behavior in multinational companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2023. This research uses a quantitative method with a simple linear regression approach. The sample used in this research is 9 multinational companies registered at BEI during the period 2020-2023. The data used is secondary data obtained from financial reports of multinational companies. The results of the research show that there is no significant influence between transfer pricing on tax avoidance behavior. This shows that transfer pricing is not the main factor in tax avoidance behavior in multinational companies registered at BEI during the period 2020-2023.
ANALISIS PERKEMBANGAN REGULASI DAN STANDAR DI AKUNTANSI SEKTOR PUBLIK Siregar, Ayu Lestari
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3133

Abstract

In today's era of openness, information plays a crucial role. It is an effective means of communication between members of the public, or between a particular entity and the surrounding community. In such circumstances, the presentation of comprehensive information will create transparency and, in turn, realize public accountability. This research uses the library research method, often referred to as the library research method. This approach relies on and analyzes existing literature. This involves searching, selecting, evaluating, and interpreting written sources relevant to the research topic being studied. The stages of drafting public regulations include identifying problems, discussing solutions, drafting regulations, discussing them, and establishing regulations. This is crucial to ensure that the resulting regulations are relevant and effective in addressing existing issues. Research by Neni Machfira and Tesa Sanjaya demonstrates the importance of analyzing public sector financial reports and the influence of financial regulations on budget absorption. Research by Rahmadhani highlights the need to implement public accounting standards to ensure compliance with existing regulations. Therefore, the development of regulations and standards in the public sector is crucial to achieve good governance, transparency and accountability necessary for the benefit of society and the overall development of the country.
ANALISIS PEMIKIRAN EKONOMI ABU YUSUF Siregar, Ayu Lestari; Pratiwi, Bela Harti
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 4 (2025): Volume 4 Issue 4 November 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i4.3142

Abstract

Perkembangan ekonomi Islam tidak terlepas dari sejarah pemikiran ekonomi Islam masa lalu. Pemikir muslim berupaya memberikan solusi bagi masalah masyarakat dengan perspektif yang holistik. Abu Yusuf, ulama Islam, menekankan tanggung jawab penguasa dan mengembangkan prinsip-prinsip dasar perpajakan. Metode penelitian menggunakan studi literatur, dan pemikiran Abu Yusuf memiliki relevansi dengan ekonomi modern, khususnya dalam mekanisme pasar dan kebijakan perpajakan. Abu Yusuf menentang intervensi pemerintah dalam penetapan harga, mendorong produksi tanah yang produktif, dan mengadvokasi distribusi pendapatan yang adil. Kesimpulannya, pemikiran Abu Yusuf tentang perpajakan menunjukkan relevansi dan kebijaksanaan dalam menghadapi tantangan ekonomi modern.
Co-Authors Achmad Fauzan, Achmad Harahap, Sitia Hotmin Laylan Syafina Muhardiati, Elfitria Munandar Munandar Nurwani Nurwani, Nurwani Pratiwi, Bela Harti Siregar, Rania Febriyola Zahidah, RA Ghina