Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Management Research Studies Journal
Sumarno Manrejo
Perbanas Institute
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Analisis Implementasi Perencanaan Ppn Dan Ppnbm Pada Pt Astragraphia Xprins Indonesia Sumarno Manrejo; Dicky Raidaldi Sebayang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.430

Abstract

The purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN dan PPnBM, and to see the optimization of value added tax planning at PT Astragraphia Xprins Indonesia. The methodology used is descriptive quantitative and uses secondary data obtained from the company. The results obtained are that the calculation, deposit, and reporting of VAT at PT Astragraphia Xprins is in accordance with the VAT Law, the optimization of tax planning is optimal in terms of tax delays and less than optimal in maximizing the input tax. Suggestions in order to maximize Input Tax by making purchases from partners who have PKP.
Tax Compliance Base on Knowledge at the Bekasi City KPP Madya in Efforts to Support State Revenue Security Sumarno Manrejo; Tutty Nuryati
Management Research Studies Journal Vol. 4 No. 2 (2023): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v4i2.544

Abstract

Purpose: Testing influence mandatory knowledge relationship tax with mediation intention pay tax to obedience tax in effort support security Indonesian state revenue at KPP Madya Bekasi Kota.Design/ Methodology/Approach: Unit of analysis is Must Taxes that have report notification letter Annual 202 2 . Primary data in the form questionnaire with Likert scale 1-5. Data is processed  use Lisrel 8.80. Approach study is explanative quantitative research with measurement indicator reflective . Validity test whole  variable own valid and reliable predicate . The average value of the loading factor by whole variable latency used is valid as measure compliance with tax variables, Findings: Intention must tax as variable knowledge mediation must tax influential positive significant to obedience tax . Implications Practical: Required  inspection must tax Good must corporate tax and must personal tax in order to test implementation self assessment system in Indonesia in effort increase obedience tax Originality/value: Deliver contribution to Service Office Bekasi City Middle Tax that knowledge must tax with mediation intention pay tax can influence obedience tax inside effort help security Indonesian state revenue .
Co-Authors Dicky Raidaldi Sebayang Nuryati, Tutty