Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.

Penyesuaian Lapisan dan Tarif PPh Orang Pribadi: Agresif atau Progresif?

In 2022, Indonesia would apply changes in tax brackets and rates for personal income tax. This adjustment is based on the Article 17 Paragraph 1 Tax Harmonization Law Number 7 of 2021. The government tries to accommodate the needs of the community through formulating process of this regulation. In particular, it provides convenience to the lower-middle income community and encourages an even distribution of income. People belonging to the high wealth income will be subject to the highest tariffs that have just been set through this law. Through a qualitative descriptive method in which data collection is carried out by taking from literature review; law, articles, books, and website, the author tries to analyze changes in brackets and rates of personal income tax. This study presents illustrations of the calculation to explain the difference in the amount of income tax payable before and after the implementation of the Tax Harmonization Law. In addition, the analysis of the principles of equity and democracy on the adjustment of layers and tax rates is elaborated in this paper. The results obtained explain that with the application of the new tax rate, taxpayers get a tax burden relief because the tax expense is lower due to the broadening of income range. However, wealthy taxpayers will pay more taxes because of the higher tax rates. This condition proves that the new tax rate supports vertical fairness in the taxation system. In addition, the implementation of regulations related to tax rates adjustment provides evidence that the implementation of democracy has been implemented. The adjustment of tax brackets and rates has a positive impact on the community and the government so that the allocation of tax revenues can run optimally to support the welfare of the community.

Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020

The purpose of this study was to determine the effect of Sales Growth, Debt to Equity Ratio, Total Assets Turnover to Return on Assets property and real estate sector companies that listed in Indonesia Stock Exchange. The population in this study are supporting property and real estate sub-sector companies listed on Indonesia Stock Exchange from 2018-2020. By using a sampling technique (purposive sampling) gained 49 (forty-nine) companies that will serve as the object of research. The testing method used to see the effect of indenpent variables on the dependent variabel is the data panel regression analyze method. Based on this research stimultaneously the effectiveness of Sales Growth not significantly to Return on Asset but Debt to Equity Ratio, Total Assets Turnover on Return on Assets significantly influence Return on Assets. Partial test shows that the effectiveness of Sales Growth has a positive effect but not significant Return on Assets. Debt to Equity Ratio has a negative and significant on Return on Assets. Total Assets Turnover has a positive and significant.

Analisis Produktivitas pada Pendapatan PT BMT OPPO Manufacturing Indonesia Terhadap Penjualan Smartphone OPPO pada Tahun 2019-2021

Pandemi Covid-19 menciptakan perilaku baru bagi masyarakat Indonesia, semua aktivitas berubah drastis menjadi serba digital. Hal itu menyebabkan kebutuhan akan elektronik menjadi meningkat. Penjualan smartphone khususnya Oppo yang diproduksi oleh PT BMT Oppo Manufacturing Indonesia pun merasakan pengaruhnya kepada tingkat produktivitas, efisiensi dan pendapatan. Produktivitas adalah pengoptimalan penggunaan sumber daya baik berupa sumber daya manusia maupun keuangan. Efisiensi pendapatan berisi informasi keuangan yang menjadi bagian penting dan harus diberikan perhatian lebih karena menyangkut pada keberlangsungan hidup perusahaaan. Tujuan dari “penelitian/project mini paper/makalah (disesuaikan dek) adalah untuk mengetahui kondisi performa dan peran produktivitas, efisiensi dan pendapatan serta pengaruhnya pada perumusan kebijakan PT BMT Oppo Manufacturing Indonesia. Penulis menyimpulkan bahwa penjualan PT BMT Oppo Manufacturing Indonesia pada tahun 2019-2021 mengalami fluktuasi yaitu naik dan turun yang berpengaruh pada pendapatannya. Adapun strategi yang dilakukan untuk memaksimalkan pendapatan dengan membuat terobosan baru dan menciptakan berbagai tren agar tidak ketinggalan tren serta mampu bersaing dengan kompetitor.

Analisis Pendapatan dan Pertumbuhan Perekonomian Kota Bogor pada Tahun 2016-2020

Income earned by an area in a certain time. The existence of income earned by an area at a certain time has an impact on economic conditions in the area. Bogor City is one of the regions in West Java Province with a fairly good economic movement in 2016-2020, it can be seen in terms of Regional Original Income (PAD) which decreased and increased from 2016-2020. This study will analyze the income received by the city of Bogor in 2016-2020, and will increase economic growth in the city. This study uses a quantitative method, where various data are taken from previous research and using data released by the Bogor City government in 2016-2020. This study found that Bogor City's income was quite good because it was able to increase PAD in 2019 and 2020. This result had an impact on Bogor City's economic growth which also increased. This study concludes that income and good economic development will have a good impact on a certain area for both infrastructure and non-infrastructure development.

Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur

This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.

Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kualitas Audit Terhadap Integritas Laporan Keuangan

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, ukuran perusahaan dan kualitas audit terhadap integritas laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang digunakan dengan teknik purposive sampling. Sampel dalam penelitian ini sebanyak 16 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder. Teknik analisis data menggunakan analisis statistik deskriptif, analisis regresi logistik dan uji t. Hasil penelitian kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan.

E-Commerce berbasis Cash On delivery Guna Meningkatkan Omset Penjualan Produk UMKM pada Masa Pandemi Covid-19

Pandemi Covid-19 merupakan krisis global yang berdampak pada perkembangan Ekonomi sektor UMKM, dengan berbagai kebijakan yang diterapkan oleh pemerintah untuk pemberantasan Covid-19. Sehingga transaksi bisnis dilakukan secara daring dengan berbagai kemudahan yang ditawarkannya. Penelitian ini bertujuan untuk menganalisis E-commerce berbasis cash on delivery (COD) guna meningkatkan omset penjualan produk UMKM pada masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan rancangan metode studi kasus deskriptif. Data diperoleh melalui wawancara terhadap informan sebanyak 9 (sembilan) orang, dengan kriteria; 1). UMKM yang menggunakan e-commerce, 2). Konsumen yang menggunakan e-commerce, 3). UMKM dan konsumen yang bertransaksi dengan e-commerce berbasis COD, dan 4). Konsumen berdomisili di Kota Mataram. Hasil penelitian menunjukkan bahwa UMKM yang menggunakan e-commerce berbasis COD dapat meningkatkan omset penjualan dan konsumen lebih banyak yang tertarik dalam bertransaksi berbasis COD, dikarenakan konsumen merasa; 1). Konsumen lebih nyaman pada ordernya, 2). Simpel dan meminimalisasi resiko tertipu, dan 3). Cepat diproses ordernya, sedangkan UMKM merasa; 1). Memberikan pelayanan yang cepat, efisien, dan efektif, 2). Mendapatkan kepastian akan terjadinya transaksi penjualan tersebut. Sehingga transaksi menggunakan e-commerce berbasis COD merupakan strategi yang tepat yang diterapkan oleh para pelaku UMKM pada masa pandemi Covid-19.

Pengaruh Kinerja Keuangan, Kebijakan Dividen, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan

This study aims to examine and analyze the effect of financial performance (profitability, liquidity, leverage), dividend policy and managerial ownership on firm value. Manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period are the samples in this study. Samples were obtained as many as 9 companies using purposive sampling technique. Multiple linear regression analysis tool. Financial performance is measured using profitability, liquidity, and leverage. The results of the study found that profitability and managerial ownership have an effect on firm value, while liquidity, leverage and dividend policy have no effect on firm value.