Article Per Year (5 Year)
p-Index From 2021 - 2026
3.369
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 : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Pengaruh Pajak Tangguhan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Dagang Surya Sanjaya; Muhammad Irsan; Fahri Effendi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1280

Abstract

This study was conducted with the aim of testing and analyzing deferred tax and capital structure on the financial performance of trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as six trading companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that partially deferred tax had no effect on financial performance, capital structure had no effect on financial performance, while simultaneously deferred tax and capital structure had no effect on financial performance.
ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN PADA BADAN PENDAPATAN DAERAH DI KOTA MEDAN Syahril, Syahril; Sanjaya, Surya; Amelia, T. Nurul Rizky
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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

Abstract

. The research method used is a descriptive method, the type of data used is quantitative, the data technique is carried out using documentation techniques to analyze using three methods, namely effectiveness level analysis, contribution analysis and growth rate analysis. This research took place at the Medan City Regional Revenue Service (Dispenda) Office. The results of this research show that the Regional Revenue Service (Dispenda) has prepared the regional original revenue budget well. Researchers draw the conclusion that from 2018 to 2022, the growth in the number of businesses in hotel taxes and restaurant taxes is quite stable, namely around 14% -29%. However, in 2020, the growth in the number of hotel and restaurant businesses in Medan City decreased quite drastically, hotel tax growth was -53.60% and restaurant tax growth was -34.02%. The hotel tax and restaurant tax revenues that have met the criteria are quite successful in their level of effectiveness, where the average level of effectiveness for hotel taxes is 81.92% and for restaurant taxes is 87.66%. Meanwhile, the average contribution to hotel tax is 5.57% and to restaurant tax 11.56%.
Co-Authors Amelia, T. Nurul Rizky 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 Syahril Syahril Yudi Febrianto Samos