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Jurnal Widya
Published by Akademi Manajemen Informatika dan Komputer Widya Loka Medan
ISSN : 27465411     EISSN : 28075528     DOI : 10.54593
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences
Ruang Lingkup (Scope); Penelitian yang dapat di yang dapat dimuat/diterbitkan pada jurnal Widya ini diutamakan bidang Teknologi Informasi, Bidang Ilmu Komputer, Bidang Informatika, Bidang Rekayasa Perangkat Lunak, Bidang Sistem Informasi, Bidang Sistem Komputer, Bidang Teknik Komputer, Teknik Perangkat Lunak, Bidang Data Sains, Bidang Ilmu Manajemen, Bidang Ekonomi & Sains, Bidang Bisnis & Informasi. Fokus (Focus) ; Bidang Penelitian dan kajian yang dapat dipublikasikan pada JURNAL WIDYA ialah : Rekayasa Perangkat Lunak, Sistem Basis Data, Aplikasi Interaktif, Multimedia, Ilmu Komputer, Fuzzy Logic, Jaringan Saraf Tiruan, Kecerdasan Buatan, Sistem Kecerdasan, Big Data, Sistem Informasi Enterprise, Rekayasa Sistem, Ekonomi & Sains, Manajemen & Bisnis, Digital Bisnis, E-commerce, Teknik Komputer, Sistem Komputer, Arsitektur Komputer, Jaringan Komputer, Soft Computing, Teknologi Pendidikan, Pendidikan Komputer, Internet of Thing, Sistem Pakar, Program Aplikasi, Database Management Ssytem, Supply Chain Management,
Arjuna Subject : Umum - Umum
Articles 298 Documents
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PENGARUHLPEMAHAMANHPERPAJAKANYDAN SANKSILPAJAK TERHADAPOKEPATUHANIWAJIBHPAJAKTUMKM KPPIPRATAMA BANDA ACEH Ratna Juwita; Ratih Anggraini Siregar
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.234

Abstract

Taxpayer complianceois taxpayeroactions to comply with tax regulations inlaccordance withiapplicable taxilaw. This researchoaims toiunderstand andlanalyze theleffect oflUnderstanding Taxation and TaxySanctions onlTaxpayer Complianceiat KPP Pratama Banda Aceh inz2018-2022. Dataicollection methodsiare usingiquestionnaires, interviewsland literatureistudy. Theidata used inithis research is primaryidata collectedithrough aiquestionnaire, surveyiand secondaryidata obtainedifrom KPP Pratama Banda Aceh, namelyidata for 2018-2022, namelyitheitotalinumberiof UMKM taxpayersiwho reportiSPT and UMKMitaxpayers whoido notireport SPT, whileitheisample in thisistudyiamounted to 50itaxpayers. Theiresults ofithe analysisishow thatiunderstanding has a significantlinfluence onitaxpayer complianceiand taxisanctions have a significantiinfluence on taxpayerlcompliance. Thisoresearch indicatesithat dimultaneouslyiunderstanding of taxationiand taxisanctions affectitaxpayer compliance. Theiimplication of thislresearch is thatlit is hopedlthat peoplelas personalltaxpayers andicorporate taxpayersican understandithe importance of paying taxesiand are ableito payitaxes inlorder to increaseltax revenues. In addition, so thatltaxpayers caniavoid taxisanctions thatlwill beiimposed ifltaxpayers violateitaxirules.
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, BEBAN PAJAK KINI DALAM MENDETEKSI MANAJEMEN LABA Mutiara Restu Ningsih; Emi Masyitah
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.235

Abstract

Thel company as a form of businelss that carriels out activitiels pelrmanelntelly and continuosly elith thel aim of making a ptofit. Thel achielvelmelnt of profit by a company is onel of thel factors that belcomel thel belnchmark of asselssing company pelrformancel. So that many managelmelnt partiels carry out elarnings managelmelnt practiels to increlasel profits to attract thel attelntion of invelstors. This study aims to deltelrminel thel elffelct of delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel in deltelcting elarnings managelmelnt. This relselarch is a quantitativel study with a delscriptivel approach. Thel population of this study is all banking companiels listeld on thel IDX. Thel sampling useld in this study was puposivel sampling with celratin critelria, so that 12 companiels welrel obtaineld. This study usels multiplel linelar relgrelssion analysis relsults show that delfelrreld tax elxpelnsel and currelnt tax elxpelnsel havel no significant elffelct in deltelcting elarnings managelmelnt. Thel relsults simultanelously delfelrreld tax elxpelnsel, tax planning, and currelnt tax elxpelnsel havel elffelct in deltelcting elarnings managelmelnt.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PEMERINTAH DAERAH SUMATERA UTARA Riyan Hermawan; Emi Masyitah
Jurnal Widya Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.236

Abstract

Capital elxpelnditurel is thel most belnelficial elxpelnditurel for thel public and thel relgion. With an increlasel in thel allocation of capital elxpelnditurel in fixeld asselts such as city planning, buildings, road construction and irrigation, it has a significant impact on elconomic productivity belcausel thel highelr thel capital elxpelnditurel, thel highelr thel elconomic productivity of a relgion. This relselarch aims to deltelrminel thel influelncel of local relvelnuel, gelnelral allocation funds and profit sharing funds on capital elxpelnditurel of thel North Sumatra Relgional Govelrnmelnt. This relselarch usels associativel quantitativel relselarch melthods and delscriptivel relselarch. Thel data sourcel useld in this relselarch is selcondary data. With a total population and samplel of 30. Thel relselarch relsults show that local relvelnuel and gelnelral allocation funds havel no elffelct on capital elxpelnditurel, and profit sharing funds havel a positivel and significant elffelct on capital elxpelnditurel. Thel relsults of thel simultanelous analysis of local original incomel, gelnelral allocation funds, and North profit sharing funds havel no elffelct on capital elxpelnditurel.
PENGARUH PEMAHAMAN PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TARIF PAJAK UMKM, PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus Kecamatan Medan Marelan) Mawaddah Mawaddah; Citra Windy Lubis
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.237

Abstract

Taxes are official levies from the government whose collection is forced on every citizen who has fulfilled the taxpayer requirements. Taxes are used for various government purposes to improve people's welfare. This research aims to determine the influence of Understanding, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness on UMKM Taxpayer Compliance. This research is quantitative research with an associative approach. The population in this study was 1,845 UMKM s in Medan Marelan District. The sampling used in this study was proportional random sampling. This research uses multiple linear regression analysis tools equipped with classical assumption tests. The partial analysis results show that Understanding, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness influence UMKM Taxpayer Compliance. Simultaneous results where Understanding Tax, Taxpayer Knowledge, UMKM Tax Rates, Implementation of E-Filling, and Taxpayer Awareness influence UMKM Taxpayer Compliance
ANALISIS IMPLEMENTASI PERENCANAAN PAJAK SEBAGAI UPAYA PENINGKATAN KINERJA PERUSAHAAN PADA PT. PERKEBUNAN NUSANTARA II BULU CINA Windy Hasanah; Ratih Anggraini Siregar
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.238

Abstract

Tax planning is a strategies for managing company finances to minimize tax obligations in ways that do not violate tax regulations. This research aims to determine the ongoing implementation of tax planning as an effort to improve company performance at PT. Perkebunan Nusantara II Bulu Cina. This research uses a qualitative method with a descriptive analysis approach with data collection techniques through interviews and supporting documents, and processed using the Nvivo 12 pro application. The results of this research conducted show that PT. Perkebunan Nusantara II Bulu Cina has not fully implemented its tax planning even though it has done it correctly according to the law. The advice I give in this research is PT. Perkebunan Nusantara II Bulu Cina can add food costs and transportation costs to become positive correction fiscal costs in the implementation of tax planning so that it can reduce the company's Income Tax payments owed.
ANALISIS AKUNTANSI PAJAK PENGHASILAN PPH PASAL 22 PADA PT. AYU BUMI SEJATI LABUHAN DELI Chintya Anggreni; Purwita Sari
Jurnal Widya Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

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

Abstract

This research aims to find out the procedures for calculating and collecting, paying and reporting as well as implementing PPh Article 22 accounting and knowing the application of PPh Article 22 accounting at PT. Ayu Bumi Sejati Labuhan Deli. The benefit of this research is to increase researchers' insight into the procedures for calculating and collecting, paying and reporting as well as the application of PPh Article 22 accounting. This research uses a qualitative research type with a descriptive approach. Qualitative descriptive research is aimed at describing and illustrating existing phenomena, both natural and human engineered, which pays more attention to the characteristics, quality, and interrelationships between activities. This research was conducted at PT. Ayu Bumi Sejati Labuhan Deli. Data collection techniques use interviews. The advice I gave in research on the company PT. Ayu Bumi Sejati Labuhan Deli Improves the strategy or motivation system, especially related to the export of manufactured goods in order to increase exports every month or year.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TABUNGAN DI INDONESIA TAHUN 1990 HINGGA 2020 Deastri Natalia Lubis; Grancia Panjaitan; , Endang Feronika Lumbantoruan; Gresia Nababan; Meri Gisela Lumban Tobing; Christnova Hasugian Hamonangan Siallagan
Jurnal Widya Vol. 5 No. 1 (2024): Vol 5 No 1 (2024)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.257

Abstract

The objectives to be achieved in this study are: the impact of per capita income on the amount of savings in Indonesia; the influence of the Flower Tribes Rate (BI Rate) on the savings amount in Indonesia. And how per capita income, interest rates and inflation influence the amount of savings in Indonesia simultaneously. The data collected in this study is the time series data period from 1991 to 2020 as secondary data published by Bank Indonesia, Central Agency of Staitsitika. The analysis method used in this investigation is the Double Linear Regression Analysis Method which uses the IBM SPSS 25 program. The results obtained are that per capita income and inflation have a partial significant impact on public savings in Indonesia, while interest rates have no significant effect on public Savings. Inflation has contributed a huge drop in savings. If there is an increase in inflation, then it will have a huge impact on the ability of the people to save. Thus it may be suggested that efforts to control inflation should continue to preserve the purchasing power of the population and the ability of the people to save.
PENGARUH MARGIN ARUS KAS, CAKUPAN BIAYA TETAP, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUB SEKTOR PULP AND PAPER YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017-2021 Julistra Tambunan; Citra Windy Lubis
Jurnal Widya Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.317

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh margin arus kas, cakupan biaya tetap, ukuran perusahaan dan pertumbuhan penjualan terhadap tarif pajak efektif Pada Perusahaan Sub Sektor Pulp And Paper Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Jenis Penelitian yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan sumber data sekunder. Teknik analisis data yang digunakan dalam penelitian ini diantaranya analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil dari uji hipotesis adalah pada variabel margin arus kas (X1) dan variabel ukuran perusahaan (X3) berpengaruh positif dan signifikan terhadap tarif pajak efektif pada Perusahaan Sub Sektor Pulp and Paper, Sedangkan pada variabel cakupan biaya tetap (X2) dan Variabel Pertumbuhan penjualan (X4) tidak berpengaruh positif dan signifikan terhadap tarif pajak efektif pada Perusahaan Sub Sektor Pulp and Paper.
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI DAN PELAPORANNYA PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) Yuni Pratiwi Hutasoit; Ratih Anggraini Siregar
Jurnal Widya Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.318

Abstract

Penelitian ini bertujuan untuk mengetahui apakah perhitungan, penyetoran dan pelaporan yang dilakukan perusahaan telah sesuai dengan Undang-Undang perpajakan Nomor 42 Tahun 2009 dan Undang-Undang Perpajakan Terbaru yaitu Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas nilai tambah dari suatu barang atau jasa setelah melalui proses produksi. Jenis data dalam penelitian ini adalah Deskriptif dengan pendekatan Kualitatif. Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi. Subjek dalam penelitian ini adalah PT. Kawasan Industri Medan (Persero) yang berlokasi di Jalan Pulau Batam, Gg. KIM Tahap II No.1, Saentis, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371 dengan Objeknya yaitu Perhitungan Pajak Pertambahan Nilai, Penyetoran dan Pelaporannya.Teknik menganalisis data dilakukan dengan menggunakan aplikasi Nvivo 11 Plus dengan cara mengcoding, analisis maps dan meringkas hasil wawancara. Hasil penelitian disimpulkan bahwa perhitungan, penyetoran dan pelaporan Pajak Pertambahan Nilai pada PT. Kawasan Industri Medan (Persero) telah sesuai dengan Undang-Undang Nomor 42 Tahun 2009 dan Undang-Undang Nomor 7 Tahun 2021, dimana pajak keluaran yang terjadi pada perusahaan lebih besar daripada pajak masukkannya sehingga perusahaan mengalami kurang bayar. Itu diakibatkan kegiatan penjualan yang lebih meningkat daripada kegiatan pembelian.
PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA CV. GRAHA HONDA CABANG MARTUBUNG Witika May Putri; Ananda Fitriani Dewi
Jurnal Widya Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.319

Abstract

Skripsi yang berjudul “Pengaruh Harga, Kualitas Produk dan Kualitas Pelaynan Terhadap Keputusan Pembelian Konsumen Pada CV. Graha Honda Cabang Martubung” merupakan hasil penelitian kuantitatif yang bertujuan untuk menjawab pertanyaan tentang pengaruh harga, kualitas produk dan kualitas pelayanan terhadap keputusan pembelian konsumen pada cv. graha honda cabang martubung. Metodologi penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Teknik pengambilan sampel menggunakan random sampling dengan jumlah 177 responden. Teknik pengumpulan data menggunakan kuesioner yang diolah menggunakan SPSS versi 25. Analisis data menggunakan regresi linier berganda. Berdasarkan hasil penelitian secara parsial bahwa variabel harga berpengaruh positif dan signifikan terhadap keputusan pembelian, kualitas produk tidak berpengaruh positif dan signifikan terhadap keputusan pembelian dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian pada CV. Graha Honda Cabang Martubung. Dan secara simultan menunjukan bahwa variabel harga, kualitas produk dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian.

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