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Mohd. Idris Dalimunthe
Universitas Medan Area
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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA DALIMUNTHE, MOHD. IDRIS
JURNAL MUTIARA AKUNTANSI Vol. 3 No. 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.742 KB)

Abstract

Tax is the largest source of revenue for the state, but on the other hand tax is a cost for the company because the tax burden will reduce income, therefore many companies do tax planning to minimize the tax burden and earn more income. Companies in the mining sector have an important role in the Indonesian capital market. Management's ability to determine the quality and quantity of production greatly influences the price and purchasing power of consumers so that it can help companies implement adequate strategies to overcome competition with other companies to achieve maximum profit. This study aims to determine the effect of tax planning on earnings management. The type of data used in this study is quantitative data. The data sources used in this study were obtained from the financial statements of mining and metal mining sub-sector companies listed on the Indonesia Stock Exchange from 2010 to 2015. The results showed a relationship between variables (X), namely tax planning on earnings management (Y) the metal and mineral mining subsector companies listed on the Indonesia Stock Exchange amounted to 1.3% and showed significant relationships between variables. Key Word: Tax Planning, Profit Management, Profit Distribution
PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM DALIMUNTHE, MOHD IDRIS
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA MOHD. IDRIS DALIMUNTHE
JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.742 KB)

Abstract

Tax is the largest source of revenue for the state, but on the other hand tax is a cost for the company because the tax burden will reduce income, therefore many companies do tax planning to minimize the tax burden and earn more income. Companies in the mining sector have an important role in the Indonesian capital market. Management's ability to determine the quality and quantity of production greatly influences the price and purchasing power of consumers so that it can help companies implement adequate strategies to overcome competition with other companies to achieve maximum profit. This study aims to determine the effect of tax planning on earnings management. The type of data used in this study is quantitative data. The data sources used in this study were obtained from the financial statements of mining and metal mining sub-sector companies listed on the Indonesia Stock Exchange from 2010 to 2015. The results showed a relationship between variables (X), namely tax planning on earnings management (Y) the metal and mineral mining subsector companies listed on the Indonesia Stock Exchange amounted to 1.3% and showed significant relationships between variables. Key Word: Tax Planning, Profit Management, Profit Distribution
PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM MOHD IDRIS DALIMUNTHE
JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.116 KB)

Abstract

The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun Mohd. Idris Dalimunthe
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.v6i1.1788

Abstract

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.
Analisa Modal Kerja Terhadap Kinerja Keuangan PT. Kurniawan Transport Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 5 │ NO. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The ability of working capital to support financial performance is important. Efficient and effective allocation of funds can improve financial performance so as to increase working capital. The purpose of this study was to determine the analysis of working capital management on financial performance at PT. Kurniawan Transport. This research use desciptive qualitative approach,. The subject of this research is PT. Kurniawan Transport and the object of this research is the report on working capital and financial performance at PT. Kurniawan Transport for 3 years, namely 2018-2020. Based on the results of the study, it can be concluded that PT Kurniawan Transport can meet working capital in an effort to improve financial performance. However, in an effort to allocate funds for additional assets in an effort to develop business, it cannot improve financial performance. So that it suffers a loss in the second period which means reduced working capital in that period.
Pengaruh Persepsi Yang Baik Tentang Sistem Perpajakan, Motivasi Dan Sanksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada KPP Pratama Medan Belawan Mohd Idris Dalimunthe
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.856 KB)

Abstract

Tax is a state income that is highly anticipated in recent years in financing state expenditure every year. The importance of taxes for development is not accompanied by compliance with paying taxes. The low compliance with paying taxes also occurred in the KPP Pratama Medan Belawan. Tax payment also occurred at the KPP Pratama Medan Belawan. This reserach aims to analyze the effect of good perception about the taxation system, motivation, sanctions on taxpayer compliance. Compliance research includes associative types. The sampling technique uses convenience sampling and accidental sampling with a total of 100 respondents. The test equipment used is the product when the correlation for validity and Cronbach's alpha for reliability testing. Assumptions used are normality, multicollinearity and heteroscedasticity. Data analysis uses multiple linear regression. The results show that a good perception of the taxation system affects taxpayer compliance, motivation influences taxpayer compliance, and sanctions also affect taxpayer compliance. Simultaneously a good perception of the taxation system, motivation and sanctions affect taxpayer compliance. The better the tax system that is built will increase taxpayer compliance. The motivation of taxpayers continues to be built by conducting socialization and workshops by inviting taxpayers to the Pratama Medan tax service office. The application of sanctions will give a tax effect to taxpayers in increasing individual taxpayer compliance
Evaluasi Sistem Pajak Online: Perspektif Good Governance Dalimunthe, Mohd. Idris; Tampubolon, Khairuddin; Elazhari, Elazhari
All Fields of Science Journal Liaison Academia and Sosiety Vol 3, No 4: Desember 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v3i4.706

Abstract

Sistem pajak online telah menjadi salah satu instrumen penting dalam tata kelola pemerintahan yang baik (good governance) di Indonesia. Sistem ini diharapkan dapat meningkatkan efisiensi, transparansi, dan akuntabilitas dalam proses pemungutan pajak. Namun, masih terdapat beberapa kendala dalam implementasinya. Karya ilmiah ini bertujuan untuk mengevaluasi sistem pajak online di Indonesia dari perspektif good governance. Adapun hasil pembahsanya yaiu  Sistem pajak online di Indonesia memiliki potensi besar untuk mendukung good governance. Namun, masih terdapat beberapa kendala yang perlu diatasi. Dengan mengatasi kendala-kendala tersebut, sistem pajak online dapat menjadi instrumen yang efektif untuk meningkatkan efisiensi, transparansi, dan akuntabilitas dalam proses pemungutan pajak di Indonesia. Berdasarkan hasil penelitian, direkomendasikan beberapa langkah untuk meningkatkan efektivitas sistem pajak online dalam mendukung good governance, antara lain: 1) Meningkatkan infrastruktur teknologi informasi dan komunikasi (TIK), 2) Mempermudah sistem pajak online dan membuatnya lebih user-friendly, 3) Meningkatkan edukasi dan sosialisasi kepada wajib pajak, 4) Memperkuat kerjasama dengan berbagai pihak terkait.Kata Kunci: Evaluasi; Sistem Pajak Online; Perspektif; Good Governance.
The Attributes of The Corporate Governance to The Quality of Corporate Social Responsibility Disclosure Pratama, Ikbar; Pratama, Khalik; Atrizka, Diny; Dalimunthe, Mohd Idris
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12668

Abstract

This study aims to explore the relationship between corporate governance attributes (such as political connections, proportion of women, multiethnicity, family ownership, and board composition) with CSRD quality. The independent variables for this study are gathered from the 2023 annual reports of each listed company on the IDX. Meanwhile, the dependent variable, CSRD quality, is summarized from the environmental and social disclosures present in these annual reports. The disclosed information is then converted into a percentage to represent the score of CSR disclosure quality. The research sample was 460 companies listed on the Indonesia Stock Exchange (IDX) in 2023. The association between corporate governance attributes and CSRD quality examined using multiple regression. The outcomes of the multiple regression analysis reveal that the political connection of the board of commissioners (PCOBC) and the composition of the board of directors (TCOBD) significantly impact CSRD quality among the 460 Indonesian publicly listed companies in the year 2023.DOI: https://doi.org/10.26905/afr.v7i2.12668
PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS MEDAN AREA Dalimunthe, Mohd. Idris
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to determine how much impact from emotional intelligence and interest in learning towards students' accounting understanding Medan Area University, batch 2015 - 2019. Population of this study totaled 631 students of accounting classes in the morning and evening who were the source of the data secondary comes from the academic staff of the Medan Area University. sample inside This study amounted to 88 students who had been deliberately selected based on the criteria set by the researcher, then processed using multiple linear regression and measured using a Likert scale for his own revolutionary. The results of this study indicate that Emotional Intelligence and Interest in Learning has a significant effect on Accounting Comprehension, both partial or simultaneous. This is evidenced by the partial significance figures for emotional intelligence itself 0.015 and for interest in learning 0,000 where both numbers are less than 0.05. simultaneously emotional intelligence and interest in learning has a significant effect on accounting understanding students are proven with a significance value of 0.000 which is also smaller from 0.05.
Co-Authors Atrizka, diny Dison Silalahi, Alistraja Elazhari, Elazhari Hayati, Winta Hendra Harmain Karim, Ahmad Khairuddin Tampubolon Khomaini, Khomaini Nasution, Fachira Chairuna Nasution, M.Dandy Resafahlevi Nurlaila Nurlaila Nurohim, Muhammad Pratama, Ikbar Pratama, Khalik Ramzijah, Ramzijah Silalahi, Alistraja Dison Tanjung, Denny Akbar Zsazsa, Cut Sah Kha Mei