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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Land Journal
Fatmawati, Ade Pipit
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Economics, Econometrics & Finance

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Analisis Penerapan Perhitungan Dan Pemotongan PPh 21 Atas Dosen Tetap Pada Politeknik Pos Indonesia Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.072 KB) | DOI: 10.32670/fairvalue.v3i1.95

Abstract

The tax sector is an essential source of income for the State, in addition to that the tax serves to financegovernment expenditures and regulate or implement government policies. One fee that is a source of stateincome is an income tax on individuals or often referred to as Article 21 income tax. In calculating PPh21, sometimes there are still people who make fundamental mistakes, such as incorrectly applyingapplicable tariffs. And this happened at Polytechnic Pos Indonesia, taxpayers who should be subject to aprogressive tax rate of 15% turned out to only be charged a scale of 5%, this caused at the end of the taxcalculation the permanent lecturers of Polytechnic Pos Indonesia experienced significant underpayments.The incorrect setting of these rates causes inconvenience for permanent lecturers because they have to payback taxes with a significant enough value. From the results of the analysis conducted, the calculation ofincome tax, the application of the amount of Gross income, Position Costs, PTKP, PKP, and 21 tax ratesfor permanent lecturers at Polytechnic Pos Indonesia is correct based on the applicable tax laws. Aftercomparing the results of calculations made by institutions, it was found that the tax rates applied to the PosIndonesia Polytechnic were following the Income Tax Law Number 36 of 2008 and the Tax DirectorGeneral Regulation Number Per-31 / PJ / 2012. The Pos Indonesia Polytechnic has also reported PPh 21by using SPT and SSP following the rules and regulations that apply correctly and adequately.
Penyusunan Laporan Keuangan Perusahaan Menggunakan Aplikasi Spreadsheet : (Pada PD Beras Padaringan) Satria, Muhammad Rizal; Fatmawati, Ade Pipit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.971 KB) | DOI: 10.32670/fairvalue.v3i2.146

Abstract

This research is designed to create financial reports using the Spreadsheet application. The application was chosen because many companies in Indonesia, especially MSMEs, process and prepare financial reports using spreadsheets in Microsoft Excel. Many companies have used integrated computer software-based accounting applications, but they still use Spreadsheets in Microsoft Excel as initial data as well as corporate backup data. There are also many companies that still use traditional methods in financial accounting, one of which is PD Padaringan Rice. The company is still recording accounting manually, it is related to funds to buy an integrated accounting application, therefore it is necessary to make a model of the company's financial reporting work using the Spreadsheet program. This is expected to help PD Padaringan Rice and other SMEs who want to make financial reports easily, cheaply and in accordance with SAK ETAP using the Spreadsheet application in Microsoft Excel
PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA Fatmawati, Ade Pipit; Aprillia, Eunike
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3375

Abstract

In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.
ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG Fatmawati, Ade Pipit; Hidayah, Nurul
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3639

Abstract

Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.
Co-Authors Aprillia, Eunike Muhammad Rizal Satria, Muhammad Rizal NURUL HIDAYAH