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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Pajak Vokasi (JUPASI)

Aji Prasetyo

Institut Ilmu Sosial dan Manajemen Stiami

Author-ID : 2432045

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Articles

Study Respon Investor Terhadap Opini Going Concern Aji Prasetyo
Majalah Ilmiah Bijak Vol 14, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research aims to analyze the response of investors to the going concern opinion on issuers listed on the Indonesia Stock Exchange.The population used in this research are all companies listed on the Indonesia Stock Exchange (IDX) in 2012-2013 so that the number of samples (n) = 106. Determination of sample do with purposive sampling method, samples are selected using criteria specified.Samples of data are collected using literature study and documentation. The data collected will be analyzed with descriptive statistical analysis, Different test and classical assumption. Descriptive statistical analysis was conducted to determine the dispersion and distribution of data. Different test is used to test the differences between the two variables are then used to test the research hypotheses. While the classical assumption test was conducted to test the feasibility of multiple linear regression models were then used to test the research hypotheses.In this research found evidence that there is no difference between the abnormal returns before going concern opinion issued by after receiving going concern opinion, there is no difference between the abnormal return issuers obtain going concern opinion with which to obtain an unqualified opinion and no significant influence going concern opinion to the cumulative abnormal return.

EFEKTIVITAS PENGAWASAN KEPABEANAN IMPOR TERKAIT DENGAN KEBIJAKAN ASEAN-CHINA FREE TRADE AREA DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK Ahmad Djunaidi; Aji Prasetyo; Reza Kurnia Putra
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The ACFTA policy, which makes it easier for users of imported goods from China, has caused some cases of importers violating the ACFTA policy provisions by smuggling illegal goods from China. This study aims to determine the effectiveness of import kepabenan supervision related to the policy of ACFTA in Main Service Office of Customs and Excise Type A Tanjung Priok related to the number of smuggled goods and illegal goods entering Indonesia utilizing ACFTA policy, inhibiting factors and driving factors what are simultaneously interconnected with the level of effectiveness of import customs supervision related to ACFTA policy. The research approach used is descriptive qualitative. From the research result, it is known that import supervisory supervision related to ACFTA policy in Main Service Office of Customs and Excise Type A Type A Tanjung Priok is still not effective, with inhibiting factor that is inadequate infrastructure and human resources which is not proportional to work volume so that supervision becomes less intensive, namely automatic tracking system and Product Intelligence Result Memorandum in conducting supervision and import standards that have been set by Customs.

Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta Aji Prasetyo; Endro Andayani; Mohammad Sofyan
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November 2020
Publisher : CV ODIS

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Coaching training in making corporate financial reports is very important for MSME taxpayers because from the company's financial reports can monitor or see the extent to which the company is making profits, company performance, control of the flow of funds within the company, the values ??of company assets, the value of company liquidity. , as well as the ability to handle all accounts receivable responsibilities. However, there are still many MSMEs that feel they do not need accounting information because it is considered difficult and all the limitations they have. This has an impact on tax reports that can affect state income. This socialization was carried out through Community Service activities. In this Community Service activity, MSMEs players are given simple financial accounting material, insight into the importance of financial accounting for tax reporting, provide motivation for compliance in carrying out tax obligations, and financial accounting training. The PKM results show an increase in knowledge about the principles of bookkeeping for MSMEs and an awareness that bookkeeping is very easy.

PELAKSANAAN PERHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 4 AYAT 2/FINAL ATAS TRANSAKSI PENJUALAN SAHAM DI BEI PADA PT. BOSOWA SEKURITAS ATAS NAMASIERLY SUGIANTO MASA PAJAK JULI SAMPAI DENGAN SEPTEMBER 2015 Jiwa Pribadi Agustianto; Aji Prasetyo; Ricky Syah Putra
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study discusses the 4 paragraph 2 / final income tax in the capital market sector, the implementation of the calculation, deduction, depositing and reporting of final PPh on the sale transaction of shares on the Indonesia Stock Exchange at PT.Bosowa Sekuritas on behalf of sierly sugianto. The author collects data by conducting interviews with the employees and customers concerned for stock sales transactions carried out every day during the exchange working hours and comparing them with regulations and laws that discuss the implementation. It turns out that the process of calculating, deducting, depositing and reporting the final PPh on the share sale transaction has been carried out by the Indonesia Stock Exchange, assisted by PT. Bosowa Securities, which runs well and in accordance with established regulations. Overall the process of implementing the calculation, deduction, depositing and reporting of final PPh on the sale of shares in the Indonesia Stock Exchange at PT.Bosowa Sekuritas is in accordance with applicable standards and laws in Indonesia, except that there is little negligence when storing data concerning stock sale transactions.

PELAKSANAAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 4 AYAT (2) ATAS PERSEWAAN TANAH DAN BANGUNAN OLEH PT HERLINA INDAH MASA PAJAK JANUARI SAMPAI DENGAN JUNI TAHUN 2015 Aji Prasetyo; Toni Triyulianto; Nenden Apisa
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Final Income Tax is an income tax whose approval is final (ending) so that it cannot be credited (deducted) from the total income owed at the end of the tax year. The purpose of this study is to find out how the implementation of obligations as Taxable Entrepreneurs on Income Tax in 2015 is in accordance with applicable regulations or not. The method used in collecting data is by interviewing, observing and citing documents in order to find out the implementation of deduction and depositing of income tax by PT Herlina Indah from January to June 2015. According to observations as Taxable Entrepreneurs (PKP). PT Herlina Indah has carried out its obligations, namely cutting, depositing and reporting Income Tax Article 4 Paragraph (2). It was concluded that the Implementation of Obligations as Taxable Entrepreneurs on Income Tax Article 4 paragraph (2) for Land and Building Rental by PT Herlina Indah for the tax period of January to June 2015 was in accordance with the applicable tax provisions

PEMBINAAN WAJIB PAJAK UMKM ORANG PRIBADI DALAM PELAKSANAN PP 23 TAHUN 2018 DI WILAYAH JAKARTA Endro Andayani; Aji Prasetyo; Muhammad Yusuf
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process.The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process

Co-Authors Ahmad Djunaidi Andayani, Endro Jiwa Pribadi Agustianto MOHAMMAD SOFYAN Muhammad Yusuf Nenden Apisa Reza Kurnia Putra Ricky Syah Putra Toni Triyulianto

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