Journal of Management and Economics Research

Analisis Efektivitas Penggunaan E-Filing dalam Penerimaan Pajak pada KPP Pratama Medan Barat

2025-03-05T16:03:54+00:00

The purpose of knowing the use of E-filling at KPP Pratama Medan Barat and to determine the effectiveness of the use of E-filling in tax revenue at KPP Pratama Medan Barat. This research uses qualitative data from primary data sources and secondary data sources. This research used data collection techniques, namely interviews and documentation studies Location This research was conducted at the West Medan Pratama Tax Service Office located at Jl. Dormitory No. 7-A, Sei Sikambing C ll, Medan Helvetia, Medan City, North Sumatra 20123. Findings Based on the results of the study, it is known that the number of WPOPs who submit tax returns from the West Medan Sub-district using E-filling is already large and increases every year, thus showing the effectiveness of the use of E-filling in tax revenue at the KPP Pratama Medan Barat has reached the expected amount with an average percentage - 100% in the last 5 years. Implications In addition, every process of E-filling still has weaknesses, but with the socialisation that is often carried out by the West Medan KPP to individual taxpayers related to the use of e-filling, it increases the knowledge of individual taxpayers in its use so that it increases confidence in the use of e-filling and with this convenience it affects tax revenue at the West Medan KPP. And the hope is that the fiscus is always responsive to the difficulties experienced by taxpayers in using e-filling. This research approach is descriptive research that refers to inductive data analysis Research Type - Empirical Study / Field Study.

Pengaruh Sanksi Perpajakan dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak

2025-03-05T16:04:42+00:00

This study aims to determine the effect of tax sanctions and taxpayer motivation on interest in using tax consultant services. This research was conducted at the Regional Office of DGT SUMUT I. The sampling technique used is random sampling with the calculation of the slovin formula so that 100 taxpayer respondents are obtained. The data analysis technique used is multiple linear regression with the SPSS 26 analysis tool. The results of this study indicate that tax sanctions have no effect on interest in using tax consultant services, while taxpayer motivation affects interest in using tax consultant services.

Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa

2025-03-05T16:04:53+00:00

This study aims to determine and analyze the effect of financial literacy and lifestyle on the financial behavior of students of management study program at Bina Insan University. This research used 90 respondents as a sample. Research data obtained from the results of direct observation, questionnaires, and documentation. The data analysis technique is PLS (Partial Least Square) test, namely the Measuarent Model/Outer Model, Structural Model/Inner Model, and Hypothesis Test. The results described that the financial literacy and also lifestyle variable had a positive and significant effect on the financial behavior of management study program students at Bina Insan University.

Analisis Fundamental Kinerja Keuangan Terhadap Pertumbuhan Perusahaan Terdaftar di BEI

2025-03-05T16:05:13+00:00

This research aims to conduct a fundamental analysis of PT Summarecon Agung Tbk, a leading property development company in Indonesia. Fundamental analysis is one of the measurement methods used by investors to determine the safety of a stock value. This method is carried out by examining the financial factors and economic conditions of related companies. In this study, secondary data in the form of financial statements of PT Summarecon Agung Tbk were analysed to assess financial ratios such as liquidity, activity, solvency, profitability and market ratios. In addition, external factors such as macroeconomic conditions, interest rates, inflation, and property industry trends in Indonesia were also considered. Observations were made of financial reports published on the Indonesia Stock Exchange (IDX) website for the period 2019-2023. The analysis results show that the financial performance of PT Summarecon Agung Tbk is in good and stable condition. Financial performance based on the liquidity ratio shows a value greater than 1, so it can be concluded that the liquidity of SMRA is in good condition and SMRA is able to pay off existing current liabilities. The solvency ratio shows a value greater than one, which indicates that the capital structure of SMRA is dominated by equity rather than debt. Based on the activity, profitability and EPS ratios, it is found that the lowest performance occurred in 2020 due to the Covid-19 pandemic.

Pengaruh Sosial Media Marketing dan Brand Image Terhadap Keputusan Pembelian

2025-03-05T16:05:35+00:00

This study aims to test whether there is an influence of social media marketing and brand image on purchasing decisions at Paulina Florist. The object of this research is customers at Paulina Florist. The basis for selecting this sample is the non-probabilty sampling method using accidental sampling techniques. The data applied in this study are primary data, data obtained from questionnaires distributed to 100 respondents. The analysis method used is the coefficient of determination with the help of spss 22, researchers also use Ghozali's theory (Chairunnisa et al., 2020). according to Ghozali, the coefficient of determination (R2) measures the model's ability to explain the variation in the independent variable on the dependent variable or it can also be said as the proportion of the influence of all independent variables on the dependent variable. The coefficient of determination can be measured by the R-Square value. Which means that the change in the output / dependent variable (Y) caused by the input / independent variable (X), is as large as the square of the correlation coefficient (r2). The coefficient of determination serves to determine the contribution or contribution given by one or more variables X to variable Y. Based on this test, the results obtained prove that social media marketing and brand image have an influence of 94% on purchasing decisions and the rest is influenced by other factors not examined.