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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Journal of Community Service The Es Accounting and Finance INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Hasibuan, Renika
Universitas Sari Mutiara Indonesia
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Pajak, Kepemilikan Asing dan Tunneling Incentive terhadap Penerapan Transfer Pricing pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia Hasibuan, Renika; Purba, Rolita Christina
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1726

Abstract

The purpose of this study was to examine the effect of tax, foreign ownership and tunneling incentives on indications of transfer pricing in infrastructure, utility and transportation companies on the Indonesia stock exchange in 2014-2018. The population in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period in 2014-2018. The number of samples used was50 companies using purpose sampling method. The data processing program uses version 22 of the SPSS program. The analysis method used in this study is descriptive statistical test, classical assumption test, multiple linear regression, t statistical test, F statistical test, determination coefficient test (R2). and correlation test (R).The results showed that the tax variable had no effect on the indication of transfer pricing. The foreign ownership variable has no effect on the indication of transfer pricing. The tunneling incentive variable has an effect on the indication of transfer pricing. Based on the simultaneous test (F test), the variables of tax, foreign ownership, and tunneling incentives together have an effect on indications of transfer pricing in infrastructure, utility and transportation sector companies listed on the Indonesian stock exchange in 2014-2018.
Pengaruh Kejujuran Wajib Pajak, Kemauan Membayar Wajib Pajak Dan Kualitas Pelayanan Terhadap Penerimaan Pajak Pada Masa Pandemi Covid-19 Di KPP Pratama Medan Petisah Purba, Rosanna; Hasibuan, Renika; Mei Hayani Ginting, Rika
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3477

Abstract

This study aims to analyze the effect of taxpayer honesty, taxpayer willingness to pay, and service quality on tax revenue at the KPP Pratama Medan Petisah. Each of taxpayer honesty, taxpayer willingness to pay, and service quality will be tested and analyzed partially and simultaneously on tax revenue This study uses primary data. Samples were taken by incidental sampling technique, with a total sample of 98 respondents. The method of collecting data related to the research problem was carried out using the questionnaire method. The statistical model used is a multiple linear regression model by SPSS program. The conclusion of this study showed that partially the taxpayer honesty had an effect on tax revenue otherwise taxpayer willingness to pay and service quality had no effect on tax revenue at the KPP Pratama Medan Petisah. Based on the results of the simultaneous test that taxpayer honesty, taxpayer willingness to pay, and service quality together have a significant effect on tax revenue at the KPP Pratama Medan Petisah.
Pengaruh Penghindaran Pajak Dan Ukuran Perusahaan Terhadap Struktur Modal Di Bursa Efek Indonesia (BEI) Tahun 2017-2020 Ginting, Rika Mei Hayani; Purba, Rosanna; Hasibuan, Renika; Sihite, Lenta Romianna
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 1 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i1.5048

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak dan ukuran perusahaan baik secara parsial maupun simultan terhadap stuktur modal. Desain penelitian yang digunakan adalah kuantitatif asosiatif. Populasi dalam penelitian ini adalah seluruh perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 sejumlah 102 perusahaan. Sampel pada penelitian ini sebanyak 11 perusahaan dengan menggunakan purposive sampling. Analisis data yang digunakan uji asumsi klasik, uji statistik regresi linier berganda, uji hipotesis, uji korelasi dan determinasi. Hasil penelitian menunjukkan penghindaran pajak berpengaruh secara parsial terhadap struktur modal, ukuran perusahaan tidak berpengaruh secara parsial terhadap struktur modal dan penghindaran pajak, dan ukuran perusahaan secara bersama-sama berpengaruh terhadap struktur modal.
Sosialisasi Pemadanan NIK Sebagai NPWP Pada Pegawai PT. Mitra Sejati Rezeki Hasibuan, Renika; Rika Mei Hayani Ginting; Rosanna Purba
Jurnal Abdimas Mutiara Vol. 6 No. 1 (2025): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Pemadanan NIK menjadi NPWP bukan hanya sekedar langkah administratif, tetapi sebuah upaya untuk meningkatkan kesadaran perpajakan, efisiensi administrasi, dan keterlibatan masyarakat dalam pembangunan nasional. Dengan pemadanan NIK menjadi NPWP akan tercipta Single Identification Number (SIN) sehingga untuk keperluan administrasi, masyarakat cukup membawa 1 kartu saja yaitu KTP. Pemerintah berharap melalui terobosan ini dapat meningkatkan kepatuhan pajak. Hasil dari kegiatan ini adalah disaat pre test yang disebar melalui kuesioner menunjukkan pra pelatihan 97% menyatakan belum mengetahui dan memahami dengan baik tentang pemadanan NIK sebagai NPWP. Sedangkan hasil post test menunjukkan 100% peserta mengetahui dan memahami dengan baik pemadanan NIK sebagai NPWP.
PENGARUH CSR, ROA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2018-2021 Hasibuan, Renika; Ginting, Rika Mei Hayani; Purba, Rosanna; Launli Buaya, Register
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 2 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i2.5673

Abstract

Penelitian ini memiliki tujuan  untuk menggali lebih dalam dan mengevaluasi pengaruh Corporate Social Responsibility (CSR), Return On Assets (ROA), ukuran perusahaan, serta leverage terhadap praktik penghindaran pajak, baik secara terpisah maupun secara kolektif. Dengan menerapkan pendekatan kuantitatif, fokus pada perusahaan sektor industri barang konsumsi yang tercatat di Bursa Efek Indonesia selama kurun waktu 2018-2021, dengan total populasi sebanyak 85 perusahaan. Dari jumlah tersebut, metode purposive sampling digunakan untuk memilih 13 perusahaan sebagai sampel penelitian. Proses analisis data dilakukan melalui berbagai uji, seperti uji asumsi klasik, regresi linier berganda, uji hipotesis, serta pengujian korelasi dan koefisien determinasi. Temuan dari penelitian ini menunjukkan bahwa secara individu, CSR, ROA, dan ukuran perusahaan tidak memiliki dampak signifikan terhadap penghindaran pajak, sementara leverage terbukti berpengaruh. Namun, ketika dianalisis secara bersama-sama, keempat variabel ini memiliki keterkaitan yang signifikan dengan praktik penghindaran pajak.
The Impact of Artificial Intelligence and Robotic Process Automation on Accounting Performance and Employee Satisfaction in Financial Services in Indonesia Judijanto, Loso; Zaman, Delfian; Louisther, Hansen; Ghurabillah, Ghurabillah; Hasibuan, Renika
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.509

Abstract

This study examines the impact of Artificial Intelligence (AI) and Robotic Process Automation (RPA) on accounting performance and employee satisfaction in the financial services sector in Indonesia. Using a quantitative approach, data were collected from 150 respondents and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that AI significantly enhances accounting performance through faster reconciliation, consistent data processing, and cost reduction. Similarly, RPA contributes positively to accounting performance by automating repetitive tasks and improving process scalability. AI and RPA also positively affect employee satisfaction, with RPA having a stronger influence. This is attributed to the reduction in job-related stress and improved work-life balance facilitated by automation. The study highlights the complementary roles of AI and RPA in enhancing organizational outcomes and employee well-being. Practical implications suggest the need for employee training, transparent communication, and balanced technology strategies to maximize the benefits of automation in the financial services industry.
PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI Purba, Rosanna; Hasibuan, Renika; Ginting, Rika Mei Hayani; Ndruru, Nismawati
JURNAL MUTIARA AKUNTANSI Vol. 10 No. 1 (2025): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v10i1.6131

Abstract

Latar belakang: Struktur modal merupakan keputusan penting bagi perusahaan karena menyangkut keseimbangan antara penggunaan utang dan ekuitas dalam pembiayaan. Pemilihan struktur modal yang tepat dapat memengaruhi nilai perusahaan serta risiko finansial yang dihadapi. Dalam praktiknya, perusahaan sering melakukan strategi tertentu untuk mengoptimalkan struktur modal, salah satunya melalui penghindaran pajak yang dapat meningkatkan ketersediaan dana internal. Selain itu, ukuran perusahaan juga diyakini berperan karena perusahaan besar cenderung memiliki akses lebih mudah ke sumber pembiayaan eksternal. Tujuan: Penelitian ini untuk mengetahui bagaimana penghindaran pajak dan ukuran perusahaan berpengaruh terhadap struktur modal pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode: Penelitian ini menggunakan metode kuantitatif.  Populasi penelitian terdiri dari 13 perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2018-2022. Namun, sampel terdiri dari 50 titik data dari 10 perusahaan. Hasil: Temuan menunjukkan bahwa, untuk tahun 2018-2022, penghindaran pajak secara signifikan dan positif mempengaruhi struktur modal perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia.  Untuk tahun 2018-2022, struktur modal bisnis telekomunikasi yang terdaftar di Bursa Efek Indonesia dipengaruhi secara signifikan dan positif oleh ukuran perusahaan. Simpulan: Menunjukkan bahwa ukuran perusahaan dan penghindaran pajak berpengaruh positif dan signifikan terhadap struktur modal perusahaan telekomunikasi yang terdaftar di BEI tahun 2018-2022 baik secar parsial ataupun simultan. Hasil penelitian ini dapat menjadi pertimbangan bagi manajemen perusahaan dalam menentukan strategi pembiayaan (struktur modal) dengan memperhatikan dampak praktik penghindaran pajak dan skala perusahaan. Perusahaan besar yang cenderung lebih mudah mendapatkan akses pembiayaan dapat mengoptimalkan struktur modalnya tanpa bergantung pada praktik penghindaran pajak yang berisiko.
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
Peningkatan Pendapatan Pengrajin Batik Mangrove melalui Digital Marketing Ginting, Riah Ukur; Hasibuan, Renika; Purba, Roberto Roy; Sinaga, Fernando H; Daeli, Yakasi D; Duha, Theresia; Manalu, Anastasia
Pelita Masyarakat Vol. 6 No. 1 (2024): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v6i1.12714

Abstract

Mangrove batik artisans in Tanjung Rejo Village, Percut Sei Tuan District, face challenges in increasing their income, primarily due to limitations in production and business management. In production, artisans lack knowledge of design techniques, especially the shibori technique. On the management side, they are underutilizing digital marketing and lack adequate knowledge of computerized financial recording and management. To address these issues, a community partnership empowerment program (PKM) was implemented, aiming to improve the artisans' income through practical training. The training includes: (a) creating fabric patterns using the Shibori technique, (b) utilizing digital marketing, (c) managing business finances using Microsoft Excel, and (d) building a website. The results show significant improvements in digital marketing knowledge, online sales transactions, and the number of social media followers. This training has proven to be an effective solution, enabling mangrove batik artisans to leverage technology to enhance their income.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGIC OPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Judijanto , Loso; Hasibuan, Renika; Helal Al_ Jbour, Rahma; Koerniawati, Dwi; Septo Pramesworo, Ignatius
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public-private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
Co-Authors Abdul Rosid Anantadjaya, Samuel PD Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Budianto Budianto Budianto Budianto S Daeli, Yakasi D De Pinto Simanjuntak, Owen Devi Ruminta Nainggolan Devi Theresia Duha, Theresia Dwi Koerniawati Emi Susanti Purba Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Gultom, Charitas Carilah Cari Catherina Helal Al_ Jbour, Rahma Heri Enjang Syahputra Hety Devita Irwan Moridu Irwan Musriza Harahap Iskandar Muda Judijanto , Loso Judijanto, Loso Koerniawati, Dwi Lani Purba, Mery Launli Buaya, Register Loso Judijanto Louisther, Hansen Manalu, Anastasia Marina Marina Mei Hayani Ginting, Rika Mendrofa, Mei Yunita Mustajab, Duta Ndruru, Nismawati Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Roberto Roy Purba, Rolita C. Purba, Rolita Christina Purba, Rolita Cristina Purba, Rosanna Riah Ukur Ginting, Riah Ukur Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Septo Pramesworo, Ignatius Sihite, Lenta Romianna Sinaga, Fernando H Sufyati HS Sumartono Sumartono Tambunan, Formaida Tia Novira Sucipto Tina Novianti Sitanggang Tubagus, Munir Zaman, Delfian