https://ejournal.ust.ac.id/index.php/JIMAT <p><strong>Jurnal Ilmiah Akuntansi (JIMAT)</strong> merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. JIPA dikhususkan untuk Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Katolik Santo Thomas Medan.</p> en-US afni_saragih@ust.ac.id (Afni Eliana Saragih) evelin_silalahi@gmail.com (Evelin R. R. Silalahi) Jum, 03 Mei 2024 04:36:27 +0200 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3619 This study aims to determine the effect of economic growth, regional original income and general allocation funds on the allocation of the capital expenditure budget in North Sumatra Regency in 2018-2020. Several previous studies on the capital expenditure budget showed different results. Therefore this research, this research needs to be done to retest the theory of capital expenditure budget. The sample of this study is the entire population consisting of 3 years. The research method used is qualitative by using secondary data sourced from APBD budget reports obtained from the official website of the directorate general of financial balance at the Ministry of Finance and from the Central Statistics Agency. The data analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The analysis process used first is descriptive statistics, classical assumption test, then hypothesis testing. The results of this study partially show that economic growth, local revenue and general allocation funds have a significant effect on the capital expenditure budget. And the simultaneous results of economic growth, regional original income and general allocation funds have a simultaneous effect on the capital expenditure budget Herfiana Sinaga, Yan Christin Br Sembiring Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3619 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3620 The purpose of this study was to determine the effect of tax socialization, tax audit, and tax collection on corporate taxpayer income tax revenue at KPP Pratama Medan Barat. The number of corporate taxpayers sampled in this study were 100 respondents. The sampling method used in this study uses the slovin technique, while the data collection method used in the data processing used is multiple linear regression analysis. The results of this study indicate that tax socialization, tax audits, and tax collection are proven to have a positive effect on income tax revenue. The variable that has the most significant influence on income tax revenue is tax audit with the largest beta value among other independent variables Monica Deskezia Aritonang, Joana L. Saragih Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3620 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3621 This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003. Monika Romasari Sinaga, Imelda Rimenda Purba Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3621 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3622 The aim of this research is to determine and analyze the influence of capital expenditure and fiscal pressure on the financial performance of local governments in districts/cities of North Sumatra Province. The population of this research is districts/cities in North Sumatra Province which consists of 33 districts/cities with observation years from 2014 to 2021. The sample type uses a saturated sample where the population is a sample. The data was processed using the panel data regression statistical test method. The results of this research prove that fiscal pressure has a positive and significant effect on the financial performance of local governments in districts/cities of North Sumatra Province. Meanwhile, capital expenditure has no effect on the financial performance of district/city governments in North Sumatra Province. Novi Natalia Padang, Wendi Suprapto Padang Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3622 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3624 This research aims to analyze the influence of tax knowledge, tax justice, tax sanctions on UMKM taxpayer compliance at KPP Pratama Binjai. The population of this research is UMKM taxpayers in Binjai who are registered at the Binjai KPP. The sample for this research is data on UMKM at KPP Binjai and tax revenues for 2017-2020 at KPP Binjai. The analytical method used is multiple linear regression analysis using the SPSS version 25 application. The results of the research show that the Tax Knowledge variable has a significant positive effect on taxpayer compliance, so that the higher the level of tax knowledge, the more obedient they will be in paying taxes. The Tax Fairness variable has a significant positive effect on Taxpayer Compliance. This proves that the more fair perceptions about taxation are formed, the higher the level of Taxpayer Compliance. The Tax Sanctions variable has a significant positive effect on Taxpayer Compliance, this proves that if the Government gives sanctions to people who do not comply with paying taxes then people will be encouraged to pay taxes. Rissa Rumapea, Romasi Lumban Gaol Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3624 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3625 This research aims to determine the financial management system for Nagori Marihat Baris village funds, Siantar District, Simalunggun Regency. Meanwhile, data collection was carried out using interviews and documentation. The population in this research is the budget report and realization of Nagori Marihat Baris village funds from 1975-2023. The sample in this research is the budget report and realization of village funds in 2021-2022 with all village officials and the Nagori Marihat Baris community. The method in this research uses a qualitative descriptive method. The results of this research show that the financial management system for Nagori Marihat Baris village funds uses the Siskuedes application system which makes it easier to operate in conveying activities and programs for the activities carried out, however there are several stages of financial management of village funds in Permendagri No. 20 of 2018 that are still not appropriate based on financial management system, among others: 1). Related planning is the design mechanism for village fund management planning, minimizing wasted costs, integrating policies or opinions, principles and technical preparation.2). The related implementation is revenue and expenditure, making a budget plan for activity costs and carrying out activities, being responsible for the implementation of activities. 3). Related administration is managing village finances, recording every incoming and outgoing budget and closing the cost budget book. 4). Related reporting is submitting implementation realization reports to superiors, knowing the progress of implementing activities and transparency. 5). The related accountability is submitting a realization accountability report and an accountability report submitted no later than 3 months after the end of the relevant budget year as determined by village regulations. Putri Ade Nopita Sari Simare-Mare, Sabeth Sembiring Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3625 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3626 This study aims to determine the factors that affect the motor vehicle tax revenue target at Samsat Kab Dairi. The population used in this study used all taxpayers of Samsat Kab Dairi, with a research sample of 100 taxpayers known by using the slovin technique. The data collection technique was carried out by questionnaire method and processed using SPSS 25 software. The data analysis techniques used in this research are descriptive statistics, data validity test, multiple linea r regression. Based on partial tests that the factors that affect motor vehicle tax revenue are tax services, tax knowledge, tax awareness, tax sanctions have a positive effect, meaning that the higher the tax service, tax knowledge, tax awareness, tax sanctions, the tax revenue of motorized vehicles increases at Samsat Kab Dairi. Windi Sigiro, Abdonsius Sitanggang, Jonner Pangaribuan Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3626 Jum, 03 Mei 2024 00:00:00 +0200 https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3627 This research aims to find out how much effectiveness and contribution to rural and urban land and building tax revenue in Tapanuli Utara Regency. The population in this study is target data and realization of rural and urban land and building tax revenues in the Tapanuli Utara Regency Regional Revenue Agency from 2009 to 2022. The sample in this study is the target and realization of rural and urban land and building tax revenues in 2018- 2022. The research method used is descriptive analysis with formulas for level of effectiveness and level of contribution. The results of this research, it shows that the level of to rural and urban land and building tax revenue effectiveness in 2018-2022 has an average of 89.24%. With the "quite effective" category. And the to rural and urban land and building tax revenue contribution to local own-source revenue for 2018-2022 has an average of 2.20% and is classified as "very low". And the level of rural and urban land and building tax contribution to local own-source revenue in 2013-2017 has an average of 1.92%. In the "very poor" category. The level of contribution of rural and urban land and building tax revenue to local own-source revenue during the 5 years of research, namely 2018-2022, has increased from the 5 years before the research, namely 2013-2022. Yulinda Gita Angely Sianturi, Evelin Roma Riauli Silalahi Copyright (c) 2024 Jurnal Ilmiah Akuntansi (JIMAT) https://ejournal.ust.ac.id/index.php/JIMAT/article/view/3627 Jum, 03 Mei 2024 00:00:00 +0200