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All Journal Buletin Ekonomi Fundamental Management Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi fundamental management journal
Timbul Hamonangan Simanjuntak
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh pemeriksaan pajak, sanksi pajak, sosialisasi pajak terhadap kepatuhan wajib pajak badan pada kpp kota tangerang Wahyono, Fransiskus Eddy; Rahmawati, Sari; Lubis, Firmansyah; Simanjuntak, Timbul Hamonangan
FORUM EKONOMI Vol 20, No 2 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.849 KB) | DOI: 10.29264/jfor.v20i2.4373

Abstract

Penelitian ini memiliki tujuan untuk melihat pengaruh secara parsial maupun simultan dari variabel pemeriksaan pajak, sanksi pajak dan sosialisasi perpajakan, terhadap kepatuhan wajib pajak pada KPP Pratama Kota Tangerang. Penelitian ini memiliki jenis Causal Expalanatory, dengan teknik analisis regresi linier. Penelitian ini menggunakan instrumen kuesioner, yang dibuat berdasarkan kerangka teoritis, dan telah valid dan reliabel. Populasi yang diteliti adalah wajib pajak UMKM yang terdaftar pada KPP Pratama Kota Tangerang tahun 2018, sementara teknik sampling yang digunakan dalam penelitian ini adalah teknik Probability sampling, dengan simple random sampling. Peneliti menggunakan sampel sejumlah 100 orang yang diambil secara acak dari KPP Pratama di kota Tangerang. Berdasarkan hasil pengolahan data, terdapat pengaruh antara pemeriksaan pajak, sanksi pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak badan secara simultan, dimana pengaruh simultan pemeriksaan pajak, sanksi pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak badan adalah sebesar 75.4%. Untuk itu, peneliti menyarankan bahwa Pihak KPP Pratama Tanggerang diharapkan dapat mendorong adanya perhatian terhadap pemeriksaan pajak, pengenalan sanksi perpajakan, dan sosialisasi pajak sebagai salah satu cara meningkatkan kepatuhan konsumen.
Analysis of Tax Compliance and Impacts on Regional Budgeting and Public Welfare Simanjuntak, Timbul Hamonangan; Mukhlis, Imam
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 19, No. 3
Publisher : UI Scholars Hub

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

Abstract

The research aims to analyze the impacts of tax compliance on regional budgeting and public welfare in East Java Province. Using the Partial Least Square (PLS) method, it considers the following variables: tax compliance, regional finance, general grant, special grant, regional expenditures, and Human Development Index (HDI). The results indicate that tax compliance has significant impacts on regional finance. Tax has significant positive impacts on regional expenditures/spending. Conversely, regional spending affects public social welfare in East Java Province. The research concludes that tax compliance gives significant positive impacts on public welfare in East Java Province during the 2004-2009 period. The prevalent policy implies that regional government has to secure regional financial balance to improve public welfare in East Java Province. The regional government is to promote public awareness that tax compliance is crucial to improve tax revenues and public welfare.
Pengaruh pemeriksaan pajak, sanksi pajak, sosialisasi pajak terhadap kepatuhan wajib pajak badan pada kpp kota tangerang Fransiskus Eddy Wahyono; Sari Rahmawati; Firmansyah Lubis; Timbul Hamonangan Simanjuntak
FORUM EKONOMI Vol 20, No 2 (2018): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v20i2.4373

Abstract

Penelitian ini memiliki tujuan untuk melihat pengaruh secara parsial maupun simultan dari variabel pemeriksaan pajak, sanksi pajak dan sosialisasi  perpajakan, terhadap kepatuhan wajib pajak pada KPP Pratama Kota Tangerang. Penelitian ini memiliki jenis Causal Expalanatory, dengan teknik analisis regresi linier. Penelitian ini menggunakan instrumen kuesioner, yang dibuat berdasarkan kerangka teoritis, dan telah valid dan reliabel.  Populasi yang diteliti adalah wajib pajak UMKM yang terdaftar pada KPP Pratama Kota Tangerang tahun 2018, sementara teknik sampling yang digunakan dalam penelitian ini adalah teknik Probability sampling, dengan simple random sampling.  Peneliti menggunakan sampel sejumlah 100 orang yang diambil secara acak dari KPP Pratama di kota Tangerang. Berdasarkan hasil pengolahan data, terdapat pengaruh antara pemeriksaan pajak, sanksi pajak dan sosialisasi pajak  terhadap  kepatuhan wajib pajak badan secara simultan, dimana pengaruh simultan pemeriksaan pajak, sanksi pajak dan sosialisasi pajak  terhadap  kepatuhan wajib pajak badan adalah sebesar 75.4%.  Untuk itu, peneliti menyarankan bahwa Pihak KPP Pratama Tanggerang diharapkan dapat mendorong adanya perhatian terhadap pemeriksaan pajak, pengenalan sanksi perpajakan, dan sosialisasi pajak sebagai salah satu cara meningkatkan kepatuhan konsumen.
PENGARUH BEBAN PAJAK TANGGUHAN, FREE CASH FLOW DAN PROFITABILITAS TERHADAP MANAJAMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE (2018-2021) Aron, Aron Jordan Lekhenila; Timbul Hamonangan Simanjuntak; Carolina F. Sembiring
Buletin Ekonomi Vol. 24 No. 1 (2024): ISSN: 1410-3842 Buletin Volume 24 No.1, APRIL 2024
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v24i1.5806

Abstract

These studies aim to determining effects of deferred tax expense, Free Cashes Flow and Profitabilities on earnings managements in foods and beverages subsector manufacturing company list on Indonesia Stock Exchange on 2018-2021 periodic. Population in these studies were 30 company and samples of 11 company with periodic of 4 years. Sampling techniques using purposive sampling techniques. Methods use is descriptive analyst and panel data regressions analysis following by auto correlation test, heteroscedasticity test, multicollinearity test, and correlation analyst. Results of these studies indicate that simultaneously, variable of deferred tax expense, Free Cashes Flow, profitabilities have no significancy effects on earning managements. Partials test result showing that deferred tax expense, free cash flow, profitability has significancy negative effects on earning managements. Keywords: Deferred Tax Expense, Free Cashes Flow, Profitability and Profit Management
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON COMPANY VALUE (Case Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period) Lidiana Simanjuntak; Timbul Hamonangan Simanjuntak; Carolina F. Sembiring
Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2.6292

Abstract

These studies aims to determine Effects of Pro fitabilities, Leveraged, and Companies Size on Companies Values (In Foods and Beverages Sub-Sector listed on Indonesian Stock Exchanges for periodic 2018 to 2021) both partial and simultaneously, samples in these studies were obtaining use purposive sampling techniques, so that 15 samples were obtaining with researched periodic 2018 to 2021. Data types use secondaries data, data analyst use classical assumption tested and hypothesis tested use panel data regresion analyst use Eviews 12 tool. researched model using in analyst is use chow tested and hausman tested with Random effects model method. results of these studies show that partial hypothetical calculation of Profitabilities variable has a significant effects on Companies Value. Laverage and Companies Size have no effects on Companies Value. and for simultaneous tested results obtaining F calculate > F table = 0.006646 < 0.05 means testeding Profitabilities (X1), Leveraged (X2) and Companies Size (X3) have a simultaneous effects on Companies Values (Y). From results of these studies, Coeficient of Determination (R2) with a values of 0.151482 means that 15.14% of disclosures are explaining by Profitabilities, Leveraged and Companies Size. Keywords: Profitability, Leverage and company Size
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON COMPANY VALUE (Case Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period) Lidiana Simanjuntak; Timbul Hamonangan Simanjuntak; Carolina F. Sembiring
Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2.6292

Abstract

These studies aims to determine Effects of Pro fitabilities, Leveraged, and Companies Size on Companies Values (In Foods and Beverages Sub-Sector listed on Indonesian Stock Exchanges for periodic 2018 to 2021) both partial and simultaneously, samples in these studies were obtaining use purposive sampling techniques, so that 15 samples were obtaining with researched periodic 2018 to 2021. Data types use secondaries data, data analyst use classical assumption tested and hypothesis tested use panel data regresion analyst use Eviews 12 tool. researched model using in analyst is use chow tested and hausman tested with Random effects model method. results of these studies show that partial hypothetical calculation of Profitabilities variable has a significant effects on Companies Value. Laverage and Companies Size have no effects on Companies Value. and for simultaneous tested results obtaining F calculate > F table = 0.006646 < 0.05 means testeding Profitabilities (X1), Leveraged (X2) and Companies Size (X3) have a simultaneous effects on Companies Values (Y). From results of these studies, Coeficient of Determination (R2) with a values of 0.151482 means that 15.14% of disclosures are explaining by Profitabilities, Leveraged and Companies Size. Keywords: Profitability, Leverage and company Size
Co-Authors Aron, Aron Jordan Lekhenila Carolina F. Sembiring Firmansyah Lubis Fransiskus Eddy Wahyono Imam Mukhlis Lidiana Simanjuntak Lubis, Firmansyah Sari Rahmawati Sari Rahmawati, Sari Wahyono, Fransiskus Eddy