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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
NOVIA WIJAYA
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH FELGI FITRIA MARCELLIN; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.102 KB) | DOI: 10.34208/jba.v21i1a-2.753

Abstract

The purpose of this research is to know the mechanism and the appropriatness of calculation, payment, and reporting of Tax Hotel and Restaurant to the regulation of Bekasi City Number 14 and 8 in 2011, the effectiveness of Hotel Tax revenue and Restaurant Tax revenue in Bekasi City in 2014-2016, and contribution of Tax Hotel and Restaurant to local revenue of Bekasi City in 2014-2016. This research is to check the appropriation between the real implementation of Hotel Tax and Restaurant Tax and the implementation of Hotel Tax and Restaurant Tax has regulated, in accordance to the tax regulation of Bekasi City Number 14 and 8 in 2011. The method used in this research is descriptive analysis. Data ini this research was obtained from Badan PendapatanDaerah in Bekasi City. The data consist of SPTPD, SSPD, Planning and Realization of Hotel Tax and Restaurant Tax, Planning and Realization of local revenue. The result of this search show the mechanism of calculation, payment, and reporting of Tax Hotel and Restaurant of Bekasi City in 2014-2016 are appropriated to the Regulation of Bekasi City Number 14 and 8 in 2011 and other regulations. The effectiveness grade of Hotel tax and Restaurant tax revenue in Bekasi City 2014-2016 are very effective. Meanwhile, the contribution grade of Hotel tax and Restauran tax to local revenue in 2014-2016 is has less criteria for restaurant tax and very less criteria for hotel tax.
Studi Empiris: Tax Avoidance pada Perusahaan non Keuangan di Bursa Efek Indonesia Aristyo Rahadiyan Tedja; Novia Wijaya
Media Bisnis Vol 14 No 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1088

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committee, audit quality, profitability, firm size, institutional ownership and leverage on tax avoidance. Previous researchers used 5 variables, namely the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size. This researcher adds 2 variables, namely institutional ownership and leverage. This study obtained research samples using purposive sampling method. There are 396 data from 132 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period that have met the criteria. The multiple regression method is a model of this research. The results of this study indicate that profitability and leverage have a significant effect on tax avoidance, while other independent variables such as the proportion of independent commissioners, audit committee, audit quality, firm size and institutional ownership do not have a significant effect on tax avoidance. The larger the profit generated, the company will get tax incentives and tax concessions so that it appears to be doing tax avoidance. The larger the debt the company uses as financing, the interest expense that must be paid. The higher the interest expense, the lower the profit so that tax avoidance will be lower.
Account Manager PT Abbauf Mulia Konsultan Teknologi Rahayu Zahrotul Azizah; Yulius Kurnia Susanto; Novia Wijaya; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1914

Abstract

This final internship report is a form of accountability to provide an explanation regarding the author's activities while undergoing an internship at PT Abbauf Mulia Konsultan Teknologi, which was organized through the Merdeka Campus Certified Internship program for work programs from the Government Ministry of Education, Culture, Research, and Technology. PT Abbauf Mulia Konsultan Teknologi is a consulting company engaged in technology. The contents of this report describe the routine activities and responsibilities as an apprentice placing the account manager position in the “Management of Marketing Strategy by Account Manager for Grouping Target Clients of GIS Products” project. The author explains the benefits and experience in the world of work, especially related to the analysis of market materials and product analysis from PT Abbauf Mulia Konsultan Teknologi.
Co-Authors Aristyo Rahadiyan Tedja FELGI FITRIA MARCELLIN Rahayu Zahrotul Azizah SUPRIATNA, DICKY Yulius Kurnia Susanto