Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Hari Hananto
Fakultas Bisnis dan Ekonomika Universitas Surabaya
Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EVALUASI DAN OPTIMALISASI PERENCANAAN PAJAK DALAM RANGKA UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN (PPh) PADA PT “MKJ” DI SIDOARJO TAHUN 2015 Miftha Kartika Juliansyah; Hari Hananto
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to describe how the implementation of the right tax planning to tax savings, especially in this research are discussed regarding Income Tax (PPh) Agency. During this time there were already efforts made by PT “MKJ” to do tax planning but not optimal due to the limitations of his knowledge of tax planning. In the application of the tax planning should be analyzed first what kind of taxation issues facing the company in order for the implementation in the application of the tax planning goes well. This study is included within a qualitative study which is an applied research, which will provide solutions regarding the proper application of tax planning so that can help PT “MKJ” to minimize the taxes that must be paid. In this study uses data from the PT “MKJ”. In optimizing the implementation of tax planning, there is a strategy that can be done by PT "MKJ". The strategy is to maximize the deductible costs by creating a nominative list of entertainment expenses, promotional costs, and transportation expenses, the use of gross up method for employee health costs, donation expenses of no more than 5% of net profit referring to Ministerial Regulation Finance, and other strategies. This tax planning can result in savings on the tax burden of PT "MKJ" of IDR 15.130.694. With this tax savings is expected to be useful in the future for PT "MKJ".
PENGARUH PERSEPSI TRANSPARANSI ALIRAN DANA PAJAK, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DI KPP PRATAMA SAWAHAN SURABAYA Yumico Patricia Wiratama; Hari Hananto
CALYPTRA Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Publisher : Perpustakaan Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Low tax compliance in Indonesia is still an obstacle for the government, especially tax officers. As a result, Indonesia’s tax ratio in 2017 is still at 11%. Factors affecting tax compliance then become an interesting topic for government, academics, or public in general. Moreover, with a number of tax scandals emerging in past years, government has to work hard to regain public’s good view on taxations. Therefore, the goal of this study is to find out whether perception of tax transparency, service quality, and tax penalty affect tax compliance. Data from this study is gained from questionnaires given to 100 individual tax payers who are registered and effective in Kantor Pelayanan Pajak Pratama Sawahan Surabaya and then analyzed with multiple linear regression analysis. The result from F-test and t-test shows that perception of tax penalty is the only variable with significant and negative effect to tax compliance, while perception of tax transparency and perception of service quality have no significant positive effect on tax compliance. Despite that, the three variables together have an effect on tax compliance, although they’re only able to explain 6.5% of tax compliance.
Co-Authors Miftha Kartika Juliansyah Yumico Patricia Wiratama