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All Journal MBIA Jurnal Inovasi Ekonomi JCA (Jurnal Cendekia Akuntansi) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Nias Selatan Mutiara: Jurnal Penelitian dan Karya Ilmiah
Eni Srihastuti
Department Of Accounting, Universitas Islam Kadiri
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Pareto : Jurnal Riset Manajemen dan Bisnis

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Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Adhik Bhasthiar; Eni Srihastuti; Siti Isnaniati
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Fikriz Ayu Nurazzah; Muhammad Alfa Niam; Eni Srihastuti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
Co-Authors Adhik Bhasthiar Agus Athori Beby Hilda Agustin Dewi Laura Fawa’id Dewi Wulandari Fikriz Ayu Nurazzah Imarotus Suaidah Lembayung Nurkumalasari Muhammad Alfa Niam Nisa Mutiara Siti Isnaniati Sulih Tiara Safitri