Jurnal Ilmiah Akuntansi (JIMAT)

PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP PENGGUNAAN JASA KONSULTAN PAJAK (STUDI EMPIRIS PADA KPP PRATAMA MEDAN PETISAH)

Christin Susanna Siahaan — 2025-04-30

This study aims to examine the effect of tax audits, tax sanctions, and taxpayer motivation on the use of tax consultant services at KPP Pratama Medan Petisah. Given the complexity of tax regulations in Indonesia and the increasing need for professional assistance in tax matters, this study tries to understand the factors that encourage taxpayers to use tax consultant services. The research data was obtained through distributing questionnaires to individual business taxpayers registered at KPP Pratama Medan Petisah, with a sample of 100 respondents determined using the Slovin formula. Samples were taken using non-probability sampling techniques, and the results of respondents' answers were analyzed using multiple linear regression analysis techniques with the help of SPSS software version 25. The results showed that tax audits, tax sanctions, and taxpayer motivation together have a positive and significant effect on the use of tax consultant services. Partially, it was found that tax audits and tax sanctions affect the use of tax consultant services, while taxpayer motivation has no significant effect on the use of tax consultant services.

ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGARAN BELANJA PADA BADAN PERENCANAAN PEMBANGUNAN RISET DAN INOVASI DAERAH SIMALUNGUN

Risda Wati Silalahi — 2025-04-30

This research aims to analyze the efficiency and effectiveness of the shopping budget at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun based on measurements of effectiveness and efficiency. The population in this study consists of all data from the Budget Realization Report at the Office of the Regional Planning, Research, and Innovation Agency of Simalungun. The sample in this study is the Budget Expenditure Realization Report from the Office of the Regional Planning and Research and Innovation Agency of Simalungun for the years 2019-2023. The data collection techniques in this study involve interviews and documentation. The data analysis technique used is descriptive data analysis. The level of efficiency of budget realization in BAPPERIDA Simalungun Regency in the last five years from 2019-2023 is very efficient. The utilization and use of the budget for the implementation of programs/activities at the Simalungun Regional Development Planning, Research and Innovation Agency has been very efficient in realizing it. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. The level of effectiveness of the realization of the budget in BAPPERIDA Simalungun Regency was not effective in 2019 and 2021 because there were still programs that had not been implemented and realized. Then in 2022 it is in the less effective category because of the large difference between the budgeted costs and the realized ones used. Then in 2020 and 2023 it is in the effective category. This is because BAPPERIDA Simalungun has almost no indirect spending other than employee salaries and benefits. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself. Suggestions for the BAPPERIDA Simalungun Office to maximize the use of the budget provided by adding existing programs and activities and minimizing factors that hinder the performance of BAPPERIDA itself.

ANALISIS PERTANGGUNGJAWABAN PENGELOLAAN DANA DESA NAGORI SINAR BARU KECAMATAN SILIMAKUTA KABUPATEN SIMALUNGUN

Indah Rehlita Girsang — 2025-04-30

This study aims to determine how accountability of village fund management in improving village development in Sinarbaru village, Silimakuta District, Simalungun Regency. The population in this study is the Budget Report and Realization of Nagori Sinarbaru Village Fund for the year 1975-2023, the sample in this study is the Budget Report and Realization of Sinarbaru Village Fund for 2018-2022. Data collection techniques in this study were carried out by interview, observation and documentation techniques. The data analysis technique used in this study is qualitative descriptive. The results showed that the accountability of the Village Fund includes Transparency, Accountability and Participation. The accountability carried out by the Village Government of Nagori Sinarbaru, Silimakuta District, Simalungun Regency has followed the rules set out in the legislation. However, the process is not yet optimal. This can be seen from the transparency process where the community has not been able to access incoming and outgoing cash, so that the community cannot eval_uate the work of the village government.

PENGARUH PAJAK PENGHASILAN BADAN, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022

Imelda Venika Laia — 2025-04-30

This study aims to examine the effect of corporate income tax, foreign ownership, and company size on transfer pricing partially and simultaneously. The population in this study, manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2019-2022 with a population of 88 companies. The number of samples was 11 companies in 4 years of the study period with 44, outlier data as many as 12 so that the study had 32 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination testing using SPSS version 25 to process data. The results of this research show that corporate Income Tax partially has a positive and significant effect on transfer pricing, foreign ownership has no effect on transfer pricing and company size has no effect on transfer pricing, while simultaneously corporate Income Tax, foreign ownership, and company size has a positive and significant effect on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.

PENGARUH KUALITAS PENETAPAN PAJAK, TINDAKAN PENAGIHAN AKTIF, KINERJA PELAYANAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPPPRATAMA MEDAN BARAT

Jentina Evi Tamala Purba — 2025-04-30

Penelitian ini bertujuan untuk menguji seberapa besar Pengaruh Kualitas Penetapan Pajak, Tindakan Penagihan Aktif, Kinerja Pelayanan Perpajakan, dan Kesadaran Wajib Pajak Terhadap Pencairan Tunggakan Pajak di Kantor Pelayanan Pajak Pratama Medan Barat. Data penelitian diperoleh melalui penyebaran kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Medan Barat, dengan sampel sebanyak 150 responden yang ditentukan menggunakan rumus Slovin. Sampel diambil menggunakan teknik non-probability sampling, dan hasil jawaban responden dianalisis menggunakan teknik analisis regresi linier berganda dengan bantuan software SPSS versi 25. Teknik analisis yang digunakan dalam penelitian ini adalah Regresi Linear Berganda dengan tingkat signifikansi yang dipergunakan adalah 5%. Hasil penelitian menunjukkan bahwa Kualitas Penetapan Pajak berpengaruh negatif dan signifikan terhadap Pencairan Tunggakan Pajak, Tindakan Penagihan Aktif berpengaruh positif dan signifikan terhadap Pencairan Tunggakan Pajak, Kinerja Pelayanan Perpajakan berpengaruh negatif dan signifikan terhadap Pencairan Tunggakan Pajak dan Kesadaran Wajib Pajak berpengaruh negatif dan signifikan terhadap PencairanTunggakan Pajak. Berdasarkan hasil uji F menunjukkan bahwa Pengaruh Kualitas Penetapan Pajak, Tindakan Penagihan Aktif, Kinerja Pelayanan Perpajakan, dan Kesadaran Wajib Pajak secara simultan berpengaruh positif dan signifikan terhadap Pencairan Tunggakan Pajak.

PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN KANTOR PELAYANAN PAJAK PRATAMA KABANJAHE PERIODE 2019-2023

Emiya Pepayosa br Sembiring — 2025-04-30