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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Paulus Journal of Accounting (PJA) Jurnal Ekonomi Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Afian Dezi Sanda Sipi
Universitas Kristen Indonesia Paulus
Economics, Econometrics & Finance Social Sciences

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Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi Paranoan, Natalia; Tandungan, Edmondus Sadesto; Sipi, Afian Dezi Sanda
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aimed to examine the effect of the internal control effectiveness  and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.
IMPLEMENTASI METODE EOQ DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU DI MASA PANDEMI COVID-19 PADA GELORA CAKE Afian Dezi Sanda Sipi; Johannes Babtista Halik
Paulus Journal of Accounting (PJA) Vol 3 No 2 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v3i2.470

Abstract

Penelitian ini untuk mengetahui pengendalian persediaan bahan baku yang diterapkan pada usaha Gelora Cake Makassar. Jenis penelitian ini menggunakan metode deskriptif kualitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik perhitungan metode EOQ. Hasil penelitian menunjukkan bahwa pada usaha Gelora Cake Makassar belum melakukan pengendalian bahan baku dengan baik, dikarenakan adanya kelebihan bahan baku yang mengakibatkan kerusakan bahan baku dan dapat meningkatkan biaya penyimpanan. Dari hasil penelitian, dapat disimpulkan bahwa penerapan metode EOQ dapat menekan biaya persediaan dan tingkat kebutuhan bahan baku yang ekonomis dan optimal dibandingkan dengan metode yang digunakan oleh usaha Gelora Cake Makassar.
ANALISIS KEBIJAKAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK DI INDONESIA PADA ERA PANDEMI Afian Dezi Sanda Sipi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.37

Abstract

The purpose of this study is to determine the implementation of trade taxes through an electronic system that has been implemented in Indonesia during the pandemic. This study uses a qualitative descriptive research method using SWOT (strength, weakness, opportunity, threats) analysis to determine the strengths, weaknesses, opportunities, and threats of the Digital Tax/PMSE policy in Indonesia. The results of this study indicate that the potential of Digital Tax/PMSE policies in Indonesia can be carried out to the maximum by still paying attention to and minimizing the threats and weaknesses that occur so that digital taxes in Indonesia can succeed fairly and state income can increase in the pandemic era. The issuance of the PMK 48/03/2020 is a solution to optimize tax revenues to increase
ANALYSIS OF ARTICLE 21 INCOME TAX CALCULATIONS AND DEDUCTIONS ON EMPLOYEE SALARIES AT PT BTx Kevin Julian Depthios; Anjaling Anjaling; Dian Aprilia Eleuwarin; Dion Alpandy S.S; Afian Dezi Sanda Sipi
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study entitled "Analysis of Article 21 Income Tax Calculations and Deductions on Employee Salaries at PT Bumiputera Banzai", Has a problem formulation How to calculate income tax article 21 and withholding income tax article 21 on employee salaries at PT BTx. The purpose of this study was to analyze the calculation of income tax article 21 and withholding tax article 21 on employee salaries at PT BTx. The data analysis method used in this study is descriptive analysis with the stages of collecting and calculating permanent employee salaries in 2022, analyzing the calculation and withholding of income tax article 21, and drawing conclusions from the results of the analysis. The type of data used in this study is qualitative data sourced from primary data derived from observation, interviews and documentation to draw conclusions and compare theories to support the results in the research. Based on the analysis carried out, the results of the data analysis lead to the conclusion that the calculation of income tax article 21 and withholding income tax article 21 with informants who are employees of the consulting office that handles the company PT BTx are in accordance with the applicable tax regulations. With this, PT Bumiputera Banzai already understands how to calculate and deduct article 21 income tax on their permanent employees.
PAJAK SEBAGAI VARIABEL MODERASI PADA DETERMINAN TRANSFER PRICING Muliani Mangngalla; Afian Dezi Sanda Sipi
Paulus Journal of Accounting (PJA) Vol 4 No 2 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Pajak merupakan pendapatan terbesar bagi Indonesia yang digunakan untuk pembangunan dan kesejahteraan di Indonesia. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Namun, tidak sedikit yang melaporkan pajak tidak sesuai dengan yang seharusnya, bahkan banyak wajib pajak yang terus berusaha mencari celah untuk tidak membayar pajak. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme bonus, debt covenant terhadap transfer pricing dan moderasi pajak dalam hubungan mekanisme bonus dan debt covenant dengan transfer pricing. Berdasarkan analisis data yang telah dilakukan hasil penelitian ini menunjukkan bahwa mekanisme bonus dan pajak berpengaruh positif terhadap transfer pricing, sedangkan debt covenant tidak berpengaruh terhadap transfer pricing pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia periode 2020-2022. Temuan lain pajak memoderasi hubungan positif mekanisme bonus terhadap transfer pricing, sedangkan pada hubungan debt covenant dan transfer pricing pajak tidak dapat memoderasi.
Co-Authors Anjaling Anjaling Dian Aprilia Eleuwarin Dion Alpandy S.S Johannes Babtista Halik Kevin Julian Depthios Muliani Mangngalla? Natalia Paranoan Tandungan, Edmondus Sadesto