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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

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Analisis Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 pada PT. Wijaya Karya Beton Tbk PPB Sumatera Utara Yudi Febrianto Samos; Novien Rialdy; Surya Sanjaya
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1134

Abstract

One of the income taxes is Income Tax Article 23. In Income Tax Article 23 there is a process of withholding, depositing and reporting where if an error occurs in the process it can result in a shortfall in the amount of tax that should be deposited into the state treasury. Article 23 Income Tax Withholders are parties who pay income, namely government bodies, domestic corporate tax subjects, activity organizers, permanent establishments and other overseas representatives. This research was conducted at PT. Wijaya Karya Beton Tbk PPB. The aim of this research is to analyze the deduction, deposit and reporting of Income Tax Article 23 at PT. Wijaya Karya Beton Tbk PPB North Sumatra. The analytical method used is the descriptive method. Based on the research results, PT. Wijaya Karya Beton has implemented Article 23 Income Tax deductions and reporting in accordance with applicable tax regulations but PT. Wijaya Karya Beton TBK PPb North Sumatra in the implementation of income tax payment article 23 there are still things that are not on time, namely exceeding the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23. In this research it can be concluded that PT. Wijaya Karya Beton has carried out its obligations properly in carrying out deductions and reporting Income Tax Article 23 and it is best that in carrying out the payment of income tax article 23 not exceed the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23.
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.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA MEDAN Irsan, Muhammad; Sanjaya, Surya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13513

Abstract

Tujuan penelitian ini adalah untuk mengetahui realisasi efektivitas penerimaan Pajak Bumi dan Bangunan di Kota Medan. Metode yang digunakan dalam penelitian ini adalah deskriptif. Jenis data yang digunakan yaitu data primer yaitu hasil wawancara dari pihak perusahaan mengenai pengakuan pendapatan dan data sekunder berupa data keuangan Badan Pendapatan Daerah Kota Medan. Analisis yang dilakukan dalam penelitian ini adalah teknik deskriptif. Berdasarkan hasil penelitian dapat disimpulkan bahwa Badan Pendapatan Daerah Kota Medan belum sepenuhnya efektif dalam melakukan efektivitas penerimaan Pajak Bumi dan Bangunan
INCOME TAX (PPH) 21 CALCULATION APPLICATION Panjaitan, Muhammad Adriansyah Safii; sanjaya, surya; irsan, Muhammad
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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

Abstract

The year 2024 begins with the implementation of the use of the average effective rate, or often referred to as TER. The TER scheme is used to calculate the amount of Article 21 Income Tax (PPh 21), the TER policy is regulated in Government Regulation Number 58 of 2023. The calculation of Article 21 Income Tax uses two calculation schemes, namely the monthly PPh Article 21 calculation scheme using the TER rate scheme, while the calculation of Article 21 Income Tax in the end-of-year tax period or December uses the rate of Article 17 paragraph (1) of the Income Tax Law. The calculation of Article 21 Income Tax deductions using the TER rate deducted from the gross income of permanent employees uses the monthly rates of categories A, B, and C which are adjusted to the marital status of the taxpayer and each rate category consists of 30 layers of rates.
Analisis Kontribusi Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Medan Sanjaya, Surya; Irsan, Muhammad; Pasaribu, Ade Tria Febyanti
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24329

Abstract

This study aims to analyze the contribution of Entertainment Tax and Advertising Tax revenues to the Regional Original Income (PAD) in Medan City in 2021-2023. The problem that occurs in this study is the number of taxpayers for Entertainment Tax and Advertising Tax in Medan City which is increasing but the revenue received does not meet the set target. The research approach used is a descriptive approach and this type of data is qualitative data. The data analysis technique used in this study is a descriptive analysis technique. This study took place at the Medan City Regional Revenue Agency. The results of the contribution analysis show that the revenue of Entertainment Tax and Advertising Tax is classified as very low in contributing to the original regional income of Medan City. The low contribution of Entertainment Tax and Advertising Tax to Regional Original Income is caused by several factors, including the low awareness of taxpayers to carry out their obligations, the existence of taxpayers who do not report, and the financial problems of taxpayers so that they cannot pay their taxes.
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Pelaporan Keuangan Pada Umkm Di Kota Medan Irsan, Muhammad; Sanjaya, Surya; Mustafa, Hartati
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26798

Abstract

The purpose of this study is to determine whether Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District. This study is a quantitative study with data collection techniques using a questionnaire method given to 48 Micro, Small and Medium Enterprises (MSMEs) in Medan Deli District. The population in this study amounted to 83 MSMEs and the sample in the study amounted to 48 MSMEs. The data analysis techniques used were Outer Model Analysis, Inner Model Analysis, Hypothesis Testing analyzed using Smart PLS software. The results of this study state that Financial Literacy has a significant influence on the Financial Reporting of MSMEs. Then Financial Attitude has a significant influence on the Financial Reporting of MSMEs. And Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District.
The DAMPAK WISATA DANAU BUATAN TERHADAP MASYARAKAT LOKAL DI SEKITAR SUMMARECON BEKASI: Pendahuluan, Rumusan Masalah, Tinjauan Pustaka, Metode Penelitian, Hasil dan Pembahasan, Daftar Pustaka Surya Sanjaya
International Journal of Entrepreneurship and Tourism Vol. 1 No. 2 (2024): IJENT : International Journal of Entrepreneurship and Tourism
Publisher : Tourism Department, State Polytechnic of Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/ijent.v1i2.2024.108-113

Abstract

This research discusses the impact of artificial tourism on local communities with a focus on Lake Summarecon Bekasi. The research method used is descriptive qualitative involving business actors, managers and local communities as research subjects. Data was collected through observation, interviews and documentation. The research results show that the adoption of large businesses around lakes has significant economic and social impacts, but also shows the need for a balanced approach in developing businesses around lakes. The social and environmental impacts of tourists, such as changes in lifestyle, clothing, and language of local communities, as well as environmental impacts including flood control and environmental conservation, are also the focus of this research. Therefore, this research provides an in-depth understanding of the impact of artificial tourism on local communities and the environment
Analisis Efektivitas Pajak Kendaraan Bermotor Dan Bea Balik Nama Terhadap Pendapatan Asli Daerah Irsan, Muhammad; Sanjaya, Surya; Astari, Nining
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20012

Abstract

The sources of research data are primary data in the form of interviews and secondary data in the form of data on realization of PKB-BBNKB receipts obtained from UPT. North Medan Samsat. The decrease in revenue from the realization of motor vehicle taxes and transfer fees for motorized vehicles from 2018 to 2019 was due to taxpayers who still had not paid taxes owed and did not pay administrative witnesses that were imposed as well as decreased public purchasing power for new vehicles due to an increase in tariffs.  as well as the lack of public awareness in the payment of BBN-KB for used vehicles. Based on the calculation results of the analysis of the effectiveness and contribution of the transfer of title to motorized vehicles, it can be concluded that the effectiveness of motor vehicle tax revenues and the transfer of title of motor vehicles in 2017 and 2021 has been effective.
DETERMINANT MODEL OF CORPORATE DISCLOSURE SOCIAL RESPONSIBILITY Sanjaya, Surya; Ammy, Baihaqi; Parlindungan, Ronni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.72

Abstract

This research aims to find out the Effect of Company Size, Board of Commissioners Size, and Profitability on Corporate Social Responsibility Listed on the Indonesia Stock Exchange for the Period 2014-2018. This research approach uses an associative research approach. The method of data collection is done by means of data documentation sourced from the annual report of the Indonesia Stock Exchange. Based on the collection of samples conducted using the check list according to criteria, obtained the number of research samples as many as 6 companies from 15 populations. Research samples during the period 2014-2018 and data analysis techniques in this study are descriptive statistics, classical assumption tests that include normality tests, multicollinearity tests, and heteroskedity tests, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the Size of the Company had a positive but insignificant effect on Corporate Social Responsibility Disclosure, the Size of the Board of Commissioners had a positive but insignificant effect on the disclosure of Corporate Social Responsibility, and Profitability had a positive but insignificant effect on the disclosure of Corporate Social Responsibility on Automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.
Pengaruh Penerimaan Pajak Restorant Terhadap Pendapatan Asli Daerah Di Kota Medan Sanjaya, Surya
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.265

Abstract

Penelitian ini bertujuan untuk menguji apakah pajak restoran berpengaruh terhadap pendapatan asli kota Medan. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian asosiatif dengan pemilihan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 10 sampel. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa angka-angka yang berasal dari laporan realisasi penerimaan pajak restoran dan pendapatan asli daerah. Dengan data primer dan sekunder. Pengolahan data dilakukan dengan menggunakan program Statistical Package for Social Science (SPSS) Vers. 20 Pengolahan data menggunakan metode uji analisis data, uji analisis linier sederhana dan uji hipotesis menggunakan uji T, uji F, dan koefisien determinasi. Uji t digunakan untuk mengetahui apakah Pajak Restoran berpengaruh secara individual (parsial) memiliki hubungan signifikan atau tidak terhadap Pendapatan Asli Daerah. Untuk kriteria uji t dilakukan pada taraf = 0,05 dengan nilai t untuk n = 5 – 2 = 3 adalah 1,869. Oleh karena itu, thitung = -2,353 dan ttabel = 1,869. Nilai Adjusted R Square (R2) atau koefisien determinasi sebesar 0,538. Angka tersebut mengidentifikasi bahwa Pendapatan Asli Daerah (variabel terikat) dapat dijelaskan oleh Pajak Restoran (variabel bebas) sebesar 0,07%, sedangkan sisanya sebesar 0,07% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Sehingga terlihat tingkat korelasinya berada pada kategori rendah. This study aims to test whether the restaurant tax has an effect on the original income of the city of Medan. The research method used in this research is associative research method with sample selection using purposive sampling with a sample of 10 samples. The type of data used in this study is quantitative data in the form of numbers from reports on the realization of restaurant tax revenues and local revenue. With primary and secondary data. Data processing was carried out using the Statistical Package for Social Science (SPSS) Vers program. 20 to process the data using the data analysis test method, simple linear analysis test and hypothesis test using T test, F test, and the coefficient of determination. The t-test is used to determine whether the Restaurant Tax has an individual (partial) effect on having a significant relationship or not on Regional Original Income. For the criteria, the t test is carried out at the level of = 0.05 with the t value for n = 5 – 2 = 3 is 1.869. For this reason, tcount = -2.353 and ttable = 1.869. The value of Adjusted R Square (R2) or the coefficient of determination is 0.538. This figure identifies that Local Original Income (dependent variable) can be explained by Restaurant Tax (independent variable) of 0.07%, while the remaining 0.07% is explained by other factors not examined in this study. So that it can be seen that the level of correlation is in the low category.
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