cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sri Rezeki Pane
Contact Email
outlinepublisher@gmail.com
Phone
+6281263906834
Journal Mail Official
outlinepublisher@gmail.com
Editorial Address
Jalan Sukma, Bandar Klippa, Kec. Percut Sei Tuan, Kabupaten Deli Serdang, Aceh
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Outline Journal of Management and Accounting
Published by Outline Publisher
ISSN : -     EISSN : 29623650     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Outline Journal of Management and Accounting (OJMA) accepts articles on the results of studies in the fields of marketing management, financial management, human resource management, and accounting. OJMA invites manuscripts in the areas of: Human Resource Management Financial management Marketing Management Operation management Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
 1   2 
Search results for , issue "Vol. 1 No. 1 (2022): June" : 14 Documents clear
The Effect of Ownership The Effect of Tax Audit, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at the Medan City Pratama Tax Service Office Fiona HO
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.4

Abstract

This study aims to determine the effect of Tax Examination, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at Medan City Tax Service Office. The population in this study is the taxpayer registered at the Medan City Tax Service Office. Samples taken from 20 taxpayer using accidental sampling method. The results showed that Tax Examination affected Income Tax Receipts. The results showed that Tax Amnesty affected Income Tax Receipts. The results showed that Non-Taxable Income affected Income Tax Receipts. F test results show that Tax Examination, Tax Amnesty and Non-Taxable Income affected Income Tax Receipts. The results of the coefficient of determination test show that the Income Tax Receipts variables can be explained by Tax Examination, Tax Amnesty and Non-Taxable Income while the remaining Income Tax Receipts variables can be explained by other variable not examined in this study such as Effectiveness of Tax Administration, Taxpayer Awareness, and Taxpayer Compliance.
The Influence of Self-Leadership and Self-Motivation on Interest in Entrepreneurship in Management Study Program Students, STIE Eka Prasetya Medan Citra Dewi
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.5

Abstract

This study aims to determine the effect of Self Leadership on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Leadership and Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya. The population is all students of the management study program STIE Eka Prasetya period 2015 to 2019. Using the Slovin formula an error rate of 10%, a total sample of 91 respondents was obtained. The results showed that the Self Leadership and Self Motivation partially have a positive and significant effect on Student Entrepreneurial Interest in management study program at STIE Eka Prasetya. The results showed that Self Leadership and Self Motivation have a positive and significant effect on Entrepreneurial Interest in STIE Eka Prasetya. The results of this study are supported by the value of R square (R2) which means that Self Leadership and Self Motivation have an effect on the Entrepreneurial Interest. While the remaining is influenced by other factors originating from outside the research model such as the availability of capital, talent, creativity, innovation, networking and communication.
The Effect of Store Atmosphere and Consumer Satisfaction on The Consumer Repurchase Intention of Social Media Cafe J.City Medan T Teviana
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.72

Abstract

This study aims to determine the Effect of Store Atmosphere and Consumer Satisfaction on Consumer Repurchase Interests of Sosmed Cafe J.City Medan. This research uses quantitative methods with a sampling technique using purposive sampling technique, with a total sample of 100 people who have visited Sosmed Cafe J. City of Medan. Partially Store Atmosphere and Consumer Satisfaction have a positive and significant effect on consumer repurchase intention of Sosmed Cafe J.City Medan. Based on the results of the study, it shows that the Store Atmosphere and Consumer Satisfaction variables simultaneously influence Repurchase Intention. The coefficient of determination test shows a value of 0.522 which means that Store Atmosphere and Consumer Satisfaction have an effect on Repurchase Interest of 52.2% while the rest is influenced by another variable
Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan Muhammad Fitri Rahmadana
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.77

Abstract

Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): January-June Vol. 4 No. 2 (2025): Desember Vol. 4 No. 1 (2025): June Vol. 3 No. 2 (2024): December Vol. 3 No. 2 (2024): Edisi December Vol. 3 No. 1 (2024): June Vol. 2 No. 2 (2023): December Vol. 2 No. 1 (2023): June Vol. 1 No. 2 (2022): December Vol. 1 No. 1 (2022): June