Jurnal Ilmiah Akuntansi (JIMAT)

ANALISIS PENERAPAN PAJAK PENGHASILAN (PPh) FINAL ATAS BUNGA SIMPANAN ANGGOTA PADA CU PARDOMUAN PAKKAT

Thu, 22 Oct 2026 00:00:00 +0000

This study aims to analyze the application of Final Income Tax (PPh) on interest on member savings at CU Pardomuan Pakkat based on Minister of Finance Regulation (PMK) Number 112/PMK.03/2010. The focus of the study covers the implementation of withholding, remitting, and reporting of Final Income Tax on interest on member savings, as well as the obstacles faced by cooperative management in its implementation. The research method used was qualitative, with data collection through interviews and documentation. The results indicate that the application of Final Income Tax on interest on member savings at CU Pardomuan Pakkat does not fully comply with PMK Number 112/PMK.03/2010. Regarding withholding, errors were still found in the form of excess tax deductions in November and December 2025 due to a lack of accuracy in tax calculations. Regarding remittances, the cooperative has made tax payments, but there are still discrepancies in determining the tax period. In terms of reporting, the cooperative has submitted reports through the Coretax system, but there were still delays in reporting in December 2025 and no Electronic Receipt (BPE) as official proof of tax reporting. Obstacles faced by cooperative management include a lack of understanding of tax regulations, changes in the tax administration system from DJP Online to Coretax, and limitations in tax administration. Based on the research results, it can be concluded that the implementation of withholding, depositing, and reporting of Final Income Tax on interest on member savings at CU Pardomuan Pakkat still needs to be improved to comply with the provisions of PMK Number 112/PMK.03/2010.

PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

Restauli Lumban Gaol, Esli Silalahi, Ria Veronica Sinaga, Donalson Silalahi — Thu, 22 Oct 2026 00:00:00 +0000

The purpose of this study is to determine and explain the effect of Sales Growth, Liquidity, and Financial Leverage on Profitability in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange from 2021 to 2024. The study population consisted of 13 companies, and a sample of 10 companies was selected using a purposive sampling method, resulting in 40 observational data. This data was obtained from www.idx.co.id. The sampling technique used was multiple linear regression with the help of EViews 13 software. The results show that Sales Growth (SG) has no significant effect on Profitability (ROA), with a significance level of 0.5916 > 0.05 and a calculated t of 0.542991 < ttable of 1.68830. Liquidity (CR) has no significant effect on profitability (ROA), with a significance level of 0.2098 > 0.05 and t count of 1.284869 < t table of 1.68830. Financial leverage (DER) has a significant negative effect on profitability (ROA), with a significance level of 0.0000 < 0.05 and t count of 8.515302 > t table of 1.68830. The coefficient of determination (R2) = 87.11% indicates the magnitude of the influence of sales growth, liquidity and financial leverage on profitability, while another 12.89% is influenced by other factors not included in this study. From the results of the F test, it is known that F count is 5.606561 > F table of 2.866 so that H0 is rejected and H1 is accepted, meaning that simultaneously the variables of Sales Growth, Liquidity and Financial Leverage have a significant effect on Profitability in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2024.

PENGARUH PROGRAM PEMUTIHAN PAJAK, LAYANAN SAMSAT KELILING, E-SAMSAT, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA SAMSAT MEDAN SELATAN

Prima Bagaskara Tamba, Evelin Roma Riauli Silalahi — Thu, 22 Oct 2026 00:00:00 +0000

This study aims to determine the effect of the tax amnesty program, mobile Samsat service, e-Samsat, and tax sanctions on motor vehicle taxpayer compliance at Samsat Medan Selatan. The data collection technique used in this study was a questionnaire in the form of a Likert scale distributed through Google Forms

PENGARUH BIAYA PRODUKSI, VOLUME PENJUALAN, DAN PAJAK PENGHASILAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Carolina Kurniawati Daeli, Romasi Lumban Gaol, Jonner Pangaribuan — Thu, 22 Oct 2026 00:00:00 +0000

This empirical study aims to investigate the effects of production costs, sales volume, and corporate income tax on net profit in manufacturing companies listed on the Indonesia Stock Exchange (IDX) within the consumer cyclicals sector for the period 2022–202

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) DI KECAMATAN TIGAPANAH KABUPATEN KARO

Resa Emili Br Tarigan, Joana L. Saragih, Peran Simanihuruk — Thu, 22 Oct 2026 00:00:00 +0000

This study examines the influence of tax knowledge, taxpayer awareness, tax socialization, and tax service quality on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Tigapanah District, Karo Regency. A quantitative research approach was employed involving 100 taxpayers selected through purposive sampling. Data were collected using structured questionnaires and analyzed through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, partial (t-test), and simultaneous (F-test) analyses using IBM SPSS version 26. The findings indicate that tax knowledge, taxpayer awareness, tax socialization, and tax service quality each have a positive and statistically significant effect on taxpayer compliance in paying PBB-P2. Simultaneously, these four independent variables also exert a significant influence on taxpayer compliance. The regression model produced an Adjusted R Square value of 0.629, indicating that 62.9% of the variation in taxpayer compliance is explained by the variables included in the model, while the remaining 37.1% is attributable to other factors beyond the scope of this study.

ANALISIS RASIO EFEKTIVITAS REALISASI ANGGARAN PROGRAM PENDIDIKAN DI SMP NEGERI 1 MARDINDING KABUPATEN KARO

Thu, 22 Oct 2026 00:00:00 +0000

Managing an effective education budget is crucial for ensuring optimal educational program implementation at the school level. This study aims to analyze the utilization of the education budget as a basis for assessing the effectiveness of educational program execution at SMP Negeri 1 Mardinding, Karo Regency. Employing a descriptive quantitative approach, data were collected through document analysis of School Budget Execution Reports (LRA), Education Department Financial Reports, and the Regional Budget (APBD) of Karo Regency for the 2023–2024 period. The findings reveal a progressive improvement in budget execution effectiveness over the analyzed period. In the first semester of 2023, the budget effectiveness ratio was 87.92% (categorized as "moderately effective"), which rose to 97.18% ("effective") in the second semester. In 2024, the effectiveness ratio remained consistently high at 99.71% in the first semester and 99.00% in the second semester, both falling into the "effective" category. This positive trend indicates enhanced capacity in financial planning, implementation, and reporting. Consequently, maintaining transparent budget allocation and continuous monitoring is recommended to sustain educational program success. Keywords: Budget implementation, effectiveness, educational programs, school financial management.