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Perlakuan Pajak Pertambahan Nilai (PPN) Atas Debit Note Ekspor Jasa Kena Pajak Dian Wahyudin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.236 KB) | DOI: 10.31334/trans.v7i2.46

Abstract

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service   if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research.The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base.Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.
Pengaruh Sistem Informasi Manajemen dan Kompetensi Terhadap Efektifitas Kerja di PT Citra Solusi Informatika Muhammad Sholeh; Dian Wahyudin
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol 3, No 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.026 KB) | DOI: 10.31334/abiwara.v3i1.1841

Abstract

Tujuan dari penelitian ini untuk mengetahui besarnya pengaruh sistem informasi manajemen dan kompetensi terhadap efektivitas kerja Di PT. Citra SolusiInformatika. Teori yang digunakan dalam penelitian ini untuk variabel sistem informasi manajemen mengacu pada pendapat Arif Wibowo variabel kompetensi mengacu pada teori Wibowo dan variabel efektivitas kerja mengacu pada teori Denison yang diterjemahkan oleh Khairul Saleh. Metode yang dipergunakan dalam penelitian ini adalah metode deskriptif kuantitatif teknik pengumpulan data menggunakan penyebaran kuesioner kepada sejumlah responden, dengan jumlah populasi sebanyak 30 responden dan sampelnya sebanyak 30 responden dan teknik pengambilan sampelnya menggunakan sampel jenuh. Instrument diuji dengan reliabilitas dan validitas. Berdasarkan hasil penelitian menggunakan analisis regresi linier parsial dan berganda dengan bantuan SPSS versi 24 for windows menunjukan bahwa hasil uji t secara parsial (regresi sederhana) menunjukan bahwa sistem informasi manajemen mempunyai pengaruh positif dan signifikan terhadap efektivitas kerja sebesar 0,743 atau 74,3 % karena t hitung lebih besar dari pada t tabel sedangkan 25,7 % dipengaruhi oleh faktor lain. Secara parsial kedua hasil uji t (regresi sederhana) menunjukan bahwa kompetensi mempunyai pengaruh positif terhadap efektivitas kerja sebesar 0,579 atau 57,9 % karena t hitung lebih besar daripada t tabel dan 42,1 % dipengaruhi oleh faktor lain yang tidak di teliti oleh peneliti. Variabel bebas sistem informasi manajemen dan kompetensi secara simultan atau bersama-sama diuji F mempunyai pengaruh positif dan signifikan terhadapefektivitas kerja dan besar pengaruhnya dari nilai Koefisien Determinasi (R2) sebesar 0,866 atau 86,6 % dan sisanya 13,4% dijelaskan oleh faktor lain diluar penelitian ini.
Upaya Penurunan Emisi GRK Melalui ”Green Building” Akhya Ansori; Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.931 KB) | DOI: 10.31334/reformasi.v7i1.832

Abstract

Climate change is a problem that requires integrated action at various levels of government and also in the fields of politics, economics and society. National, regional and local governments have different and complementary roles in developing mitigation strategies and climate adaptation. This research aims to provide an overview of how Green Building is one of the mitigation strategies to reduce GHG emissions. The method used in this study is qualitative research, to analyze the scientific literature that has been produced regarding green building mitigation strategies. The results showed that the Green Building mitigation strategy gave a significant contribution in reducing GHG emissions. There were only a few factors that were still a barrier to reducing GHG emissions through Green Building, namely law enforcement and many buildings that already existed had not applied the Green Building concept issued by government.. In addition, the handling of climate change cannot be carried out by stakeholders only but must involve community and private participation.
The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Ilomata International Journal of Tax and Accounting Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.833 KB) | DOI: 10.52728/ijtc.v3i3.501

Abstract

The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya Muhammad Husein; Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.2577

Abstract

Penelitian ini membahas tentang Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya. Penelitian ini didasarkan atas problematika yang sampai hari ini menjadi issue Nasional. Melalui metode analisis deskriptif diperkuat dengan pemikiran yang konstruktif serta berbagai literatur yang memiliki relevansi dengan kondisi terkini sesuai dengan fakta, penelitian ini menyajikan berbagai fenomena yang terjadi terhadap kebijakan penetapan Penajam Pasir Utara sebagai Ibu Kota Negara. Hasil dari Penelitian ini memberikan masukan kepada Pemerintah Pusat dan pihak-pihak terkait termasuk pemerintah daerah tentang Problematika dan dampak Sosial, ekonomi yang dirasakan baik langsung maupun tidak terhadap konstelasi kehidupan masyarakat, misalnya pelestarian nilai adat istiadat masyarakat disekitar IKN, Konflik sosial, peningkatan pendapatan serta pekerjaan baru bagi peningkatan kesejahteraan masyarakat bangsa dan negara.