Article Per Year (5 Year)
p-Index From 2021 - 2026
3.173
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL ILMU PERTANIAN KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Journal of Trends Economics and Accounting Research Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilman: Jurnal Ilmu Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Journal of International Conference Proceedings International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Multidisciplinary Approach Research and Science Mutiara: Jurnal Penelitian dan Karya Ilmiah International Journal of Entrepreneurship and Tourism
Surya Sanjaya
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Analisis Perhitungan Pajak Penghasilan Pasal 25 Pada PT. Mopoli Raya Surya Sanjaya; M. Reza Pratama
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This stud Type the data used is quantitative. Sources of data used are primary data and secondary data. Data collection technique is documentation. Data analysis technique is descriptive analysis technique. The results of the analysis of the financial statements show that there are recreation costs, cellphone and mobile phone fees, and newspaper & magazine costs that are not related to the company's activities that were not corrected by the company in 2017 resulting in a difference in the amount of taxable profit before the fiscal correction and after the fiscal correction. . The difference in the amount of taxable profit results in different income taxes payable, different amounts of article 25 income tax credits and different amounts of underpaid taxes..
Analisis Prediksi Kebangkrutan Perusahaan dengan menggunakan Metode Altman Z-Score pada Perusahaan Sektor Perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2016 Surya Sanjaya
Jurnal Ilman: Jurnal Ilmu Manajemen Vol. 6 No. 2 (2018)
Publisher : Jurnal Ilman: Jurnal Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.183 KB)

Abstract

penelitian ini bertujuan untuk untuk mengetahui dan menganalisis prediksi kebangkrutan perusahaan sektor perkebunan yang terdaftar di BEI berdasarkan metode Altman Z–Scoreperiode 2011- 2016. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif. Jenis data yang digunakan adalah adalah data kuantitatif. Adapun teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis data kuantitatif, yaitu dengan cara menganalisis menggunakan perhitungan angka-angka dari laporan keuangan, seperti neraca dan laporan laba rugi, yang kemudian digunakan sebagai dasar pengambilan keputusan. Hasil penelitian ini menunjukkan bahwa hasil perhitungan dari 10 perusahaan sektor perkebunan yang mengalami kondisi keuangan yang rata-rata berada pada kondisi potensial bangkrut, hal ini dikarenakan beberapa perusahaan mengalami kesulitan keuangan (financial distress). Pada tahun 2013, terdapat 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Tahun 2014, kondisinya belum berubah karena ada 6 perusahaan diprediksi mengalami kebangkrutan, 2 perusahaan mengalami rawan bangkrut dan 2 perusahaan dalam kondisi sehat. Sedangkan pada tahun 2016, terjadinya peningkatan pada perusahaan yang mengalami prediksi kebangkrutan yaitu sebanyak 7 perusahaan, 2 perusahaan mengalami rawan bangkrut, dan menurun menjadi 1 perusahaan dalam kondisi sehat. Hal ini berdasarkandari kriteria Altman Z-Score,jika Z > 2,99 dikategorikan sebagai perusahaan sehat. Z berada diantara 1,81 sampai 2,99 dikategorikan sebagai perusahaan rawan bangkrut atau grey area. Dan jika Z < 1,81 dikategorikansebagai perusahaan potensial bangkrut.
ANALISIS DETERMINAN YANG MEMPENGARUHI PENGHINDARAN PAJAK Surya Sanjaya
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk: (1) mengetahui pengaruh profitabilitas terhadap penghindaran pajak, (2) mengetahui pengaruh leverage terhadap penghindaran pajak, (3) mengetahui pengaruh pertumbuhan penjualan terhadap penghindaran pajak, dan (4) mengetahui profitabilitas, leverage dan pertumbuhan penjualan secara bersama-sama berpengaruh terhadap penghindaran pajak. Populasi pada penelitian yaitu seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 30 perusahaan dan sampel penelitian sebanyak 11 perusahaan dengan 3 tahun pengamatan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Teknik analisis data dalam penelitian ini menggunakan Uji Asumsi Klasik, Regresi Linear Berganda, Uji t dan Uji F, dan Koefisien Determinasi. Pengelolaan data dalam penelitian ini menggunakan program Software SPSS. Berdasarkan hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak, leverage berpengaruh positif dan signifikan terhadap penghindaran pajak, pertumbuhan penjualan berpengaruh positif dan signifikan terhadap penghindaran pajak, dan profitabilitas, leverage dan pertumbuhan penjualan berpengaruh terhadap penghindaran pajak.Kata Kunci : Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Penghindaran pajak
Dampak Tax Planning Dan Net Profit Margin Terhadap Price Earning Ratio Surya Sanjaya; Khairul Anwar Pulungan; Edisah Putra Nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15056

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning dan Net Profit Margin terhadap Price Earning Ratio pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 12 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2016 - 2020 dengan total data pengamatan sebanyak 60 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian Tax Planning menunjukkan nilai uji statistik t hitung sebesar 2,165 lebih besar dibandingkan t tabel sebesar 2,002 sedangkan nilai sig Tax Planning sebesar 0,035 lebih kecil dari 0,05, hal ini menunjukan bahwa Tax Pkanning berpengaruh terhadap nilai Price Eaarning Ratio. Net Profit Margin menunjukan nilai uji statistik t hitung sebesar -2,336 lebih besar dibandingkan dengan t  tabel sebesar -2,002 sedangkan  nilai sig Net Profit Margin sebesar 0,023 lebih kecil dari 0,050, hal ini menunjukan bahwa Net Profit Margin berpengaruh terhadap nilai Price Earning Ratio. Hasil penelitian Tax Planning dan Net Profit Margin secara bersama sama menunjukan nilai statistik F hitung sebesar 5,166 lebih besar dibandingkan dengan nilai F tabel sebesar 3,160 sedangkan nilai sig sebesar 0,009 lebih kecil dari 0,05, hal ini menunjukan adanya pengaruh signifikan antara Tax Planning dan Net Profit Margin terhadap Earning Price Ratio secara simultan. This study aims to determine the effect of Tax Planning and Net Profit Margin on the Price Earning Ratio in food and beverage companies listed on the Indonesia Stock Exchange in 2016 – 2020. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the samples obtained were 12 food and beverage companies listed on the IDX in 2016 - 2020 with a total of 60 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with the SPSS 26 software tool. The results of the Tax Planning research show that the statistical test value of t count is 2.165 greater than t table of 2.002 while the sig value of Tax Planning is 0.035 less than 0 .05, this shows that tax planning has an effect on the value of the Price Earning Ratio. The Net Profit Margin shows that the t statistical test value is -2.336 which is greater than the t table which is -2.002 while the sig Net Profit Margin value is 0.023 which is smaller than 0.050, this shows that the Net Profit Margin has an effect on the value of the Price Earning Ratio. The results of the study of Tax Planning and Net Profit Margin jointly show that the calculated F statistic value is 5.166 greater than the F table value of 3.160 while the sig value of 0.009 is less than 0.05, this shows that there is a significant influence between Tax Planning and Net Profit Margin to Earning Price Ratio simultaneously
Pengaruh Self Assessment System, Pemahaman Perpajakan, Tarif Pajak Dan Kemungkinan Terdeteksi Kecurangan Terhadap Tindakan Tax Evasion Muhammad Irsan; Surya Sanjaya; Khairul Anwar Pulungan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4239

Abstract

The aim of this research is to determine the influence of the self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud either partially or simultaneously on tax evasion. Self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud in this research are used as independent variables and tax evasion measures are used as dependent variables. The research approach used in this research is an associative approach. The associative approach is a research approach that aims to determine the relationship between two or more variables in order to determine the relationship or influence between one variable and another variable. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia, namely 168,335 taxpayers, while the sample taken was 100 taxpayers. Based on the results of hypothesis testing using the t test and f test, the results of the research are that understanding taxation and the possibility of detecting fraud have a significant effect on tax evasion actions. Meanwhile, the self-assessment system and tax rates do not have a significant effect on tax evasion actions. Based on the results of the f test, the results show that all independent variables in this study have a simultaneous influence on the tax evasion action.
Kajian Pengembangan Wisata Religi Berbasis Sosial Masyarakat di Pura Uluwatu Awaloedin, Dipateruna; Pradini, Gagih; Kusumaningrusm, Anisa Putri; Ardani, Putri Aulia; Sanjaya, Surya
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10037221

Abstract

This study aims to determine (1) the history of the establishment of Uluwatu Temple in Pecatu Village; (2) the development of Uluwatu Temple, as a tourism destination in Bali; and (3) the contribution of Uluwatu Temple to local tourism. This study uses a qualitative approach, namely: (1) research methods; (2) several determinations of research locations; (3) techniques for determining local residents' informants; (3) data collection techniques (interviews, document studies); (4) data analysis techniques. The results of this study indicate that there are two sources regarding Uluwatu Temple, namely written sources and oral sources. The development of Uluwatu Temple as a tourist attraction in Bali, Contributions of the existence of Uluwatu Temple for historical education include: (a) several studies of worship at Uluwatu temple, (b) Fostering students' love for historical / cultural heritage which is Balinese ancestral heritage, (c) Fostering historical awareness and cultural insight in students to participate in maintaining and preserving ancient / historical relics that are around us, (d) A visit to Uluwatu Temple can help to gain a deeper understanding of learning materials on campus related to local tourism materials
Wisata Religi di Pura Uluwatu Kusumaningrusm, Anisa Putri; Awaloedin, Dipateruna; Pradini, Gagih; Ardani, Putri Aulia; Sanjaya, Surya
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 20 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10037245

Abstract

This study aimed to the history of the village of Pecatu Uluwatu Temple development of Pura Uluwatu, Bali as a tourism destination, and contribution to the study of history Pura Uluwatu. This study used a qualitative approach, namely: study design, determining the location of research techniquesdetermination techniques, data collection techniques (observation, interviews, document studies), the validity of the data (triangulation triangulation of data or data sources and triangulation methods), and data analysis techniques. These results indicate that there are two sources of Pura Uluwatu on the written sources and oral sources. Uluwatu development as a tourist attraction in Bali, Pura Uluwatu Contribution existence for history education, among others: Pura Uluwatu save mandate contained in the story of the history of the existence of Uluwatu Temple itself, Cultivating a love of students or learners to legacy historical / cultural heritage into Bali, Raise awareness of historical and cultural insights on students to participate in maintaining and preserving archaeological heritage / history that is around us, A visit to Uluwatu Temple can help to gain understanding more explicit about the learning materials in schools relating to local history materials.
Determinants of Price Book Value in the Company Pharmacy 2016–2021 Sanjaya, Surya
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2818

Abstract

This study aims to determine whether the influence of the Dividend Payout Ratio, Price Earning Ratio, and Debt to Equity Ratio on Price Book Value in Pharmaceutical sub-sector companies Listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2021 period. This research approach uses an associative approach. The population in this study were 10 companies and the samples in this study were 5 companies. The period is carried out for 6 years, starting from 2016 – 2021. The data used is secondary data, namely the data obtained is in the form of financial reports from site www.idx.co.id. Technis data analysis was performed using statistical analysis, namely: multiple linear analysis, classic assumption test, and hypothesis testing, as well as the coefficient of determination with SPSS 21.0 for windows. The results showed that partially the Dividend Payout Ratio and the Debt to Equity Ratio had a negative and insignificant effect on the Price Book while the Price Earning Ratio had a positive and significant effect on the Price Book Value. Simultaneously the Dividend Payout Ratio, Price Earning Ratio, and Debt to Equity Ratio have a positive and significant influence on the Price Book Value.
The Influence of Profitability, Leverage and Sales Growth on Tax Avoidance in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange Samos, Yudi Febrianto; Rialdy, Novien; Sanjaya, Surya
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.752

Abstract

The purpose of this study are: (1) find out and analyze the effect of profitability on tax avoidance, (2) find out and analyze the effect of leverage on tax avoidance, (3) find out and analyze the effect of sales growth on tax avoidance, and (4) find out and analyze profitability, leverage and sales growth which together have an effect on tax avoidance. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies and the research sample as many as 11 companies with 3 years of observation. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Regression, t-test and F-test, and the Coefficient of Determination. Data management in this study uses the SPSS V22.0 Software program. Based on the results of the study, it shows that profitability has a positive and significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability, leverage and sales growth has an effect on tax avoidance.
ANALYSIS OF CALCULATIONS FOR RECORDING AND REPORTING PPH ARTICLE 23 AT PT. BANK OF SUMUT HEAD OFFICE Sirait, Ahmad Fauzan; Sanjaya, Surya
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In accordance with the problems posed in the research, the aim of this researcher is to find out the analysis of calculating, recording and reporting PPh Article 23 at PT. North Sumatra Bank Head Office. The data analysis technique in this research was carried out using a documentation study, namely by studying, collecting several documents and direct interviews with employees of the finance and planning division in the tax sector which are related to the research problem to be discussed as well as analyzing secondary data regarding Income Tax Article 23. Based on the research results, The process of calculating PPh Article 23 carried out by PT. Bank Sumut Head Office is not yet 100% in accordance with Law Number 36 of the Year. This is because during the process of correcting the Periodic Income Tax Return Article 23 for February 2021, it was discovered that there were several pieces of evidence that had not been uploaded. An error occurred in recording PPh Article 23, namely incorrectly entering the tax deposit code made by PT. Bank Sumut in making deposits.
Co-Authors Ammy, Baihaqi Ardani, Putri Aulia Astari, Nining Awaloedin, Dipateruna Edisah Putra Nainggolan Fahri Effendi Januri J Jufrizen Khairul Anwar Pulungan Kusumaningrusm, Anisa Putri M. Reza Pratama Misril Fuadi Muhammad Fajri Rizky Muhammad Irsan Muhammad Irsan Mustafa, Hartati Novien Rialdy Panjaitan, Muhammad Adriansyah Safii Parlindungan, Ronni Pasaribu, Ade Tria Febyanti Pradini, Gagih Riva Ubar Harahap Rizky, Muhammad Fajri Roni Parlindungan Sipahutar Samos, Yudi Febrianto Sirait, Ahmad Fauzan Yudi Febrianto Samos