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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION ACE : Accounting Research Journal
Dedi Kurniawan
Politeknik Negeri Batam
Economics, Econometrics & Finance

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Dampak Implementasi Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 Terhadap Penjualan Reseller Di Kota Batam Louis Fernando Hutahaean; Dedi Kurniawan; Danar Irianto
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.18 KB)

Abstract

ABSTRACT The purpose of this study is to explore and describe the response of the reseller, the expedition, and the Directorate General of Customs and Excise in Batam related to the implementation of the Minister of Finance Regulation (PMK) No. 199/PMK.010/2019 in Batam. This research used a qualitative approach with case study method. Data collection techniques using interviews guided. This study uses data analysis techniques proposed by Creswell. The results show a reseller and expedition in Batam respond less agree with the implementation of the PMK No. 199/PMK.010/2019 because it declines reseller sales and delivery in Batam. So, the resellers and expedition in Batam look forward to the government can raise the thresholds and lower the rates for goods group textile, bag, and shoes so it will support small business in Batam. The Directorate General of Customs and Excise as the executor of the Minister of Finance Regulation (PMK) No. 199/PMK.010/2019 see the regulation is a good thing to boost Indonesian economy and increasing absorption of the local workforce to improving tax revenue. Keywords: Implementation of the Minister of Finance Regulation (PMK) Number 199/PMK.010/2019, reseller sales ABSTRAK Tujuan penelitian ini adalah untuk mengeksplorasi dan memaparkan respons reseller, ekspedisi dan Direktorat Jenderal Bea dan Cukai di Batam terkait penerapan Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 di kota Batam. Jenis penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data menggunakan teknik wawancara terpimpin. Penelitian ini menggunakan teknik analisis data yang dikemukakan oleh Creswell. Hasil penelitian ini menjelaskan tujuan dari penelitian peneliti. Hasil menunjukkan reseller dan ekspedisi di Batam merespon kurang setuju PMK Nomor 199/PMK.010/2019 dan berdampak pada penurunan penjualan reseller dan pengiriman di Batam. Sehingga reseller dan ekspedisi berharap kepada pemerintah dapat menaikan ambang batas serta menurunkan tarif untuk barang golongan tekstil, tas, dan sepatu sehingga lebih mendukung usaha kecil di Batam. Pihak Direktorat Jenderal Bea Dan Cukai sebagai pelaksana Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019 melihat peraturan ini hal yang baik untuk meningkatkan perekonomian Indonesia dan penyerapan tenaga kerja lokal hingga membaiknya penerimaan pajak. Kata kunci: Implementasi Peraturan Menteri Keuangan (PMK) Nomor 199/PMK.010/2019, Penjualan reseller
Effect of Implementation ERP on Profitability of Firm Value Sector Manufacture Companies Listed on the Indonesia Stock Exchange Berliana Lintang Delvira; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3381

Abstract

The research aims to analyze the effect of Enterprise Resources Planning system implementation on the profitability of firm value. This research sample uses purposive sampling with criteria manufacturing corporations have listed in BEI for three years, 2017-2019. This research uses a quantitative method such as analyzing descriptive and hypothesis tests with partial, simultaneously, chi-square, and paired sample t-tests. This research proves that not every variable can be affected by ERP. Partially ratio ROE is a significant variable before and after ERP implementation. Paired sample t-tests have significant variables ROA, ROE, and ROI have significant differences between before and after implementation ERP showed by profitability.
Tax Compliance in the Perspective of Motivation Theory X and Y and Their Implications for Fraud Dedi Kurniawan; Sahat Parlindungan Hutapea; Erza Rahmi Andini; Rizki Lanniari HS
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3843

Abstract

Indonesia applies the principle of a self-assessment system in its tax collection process. The public is expected to comply with this rule by calculating, depositing, and self-reporting the tax they owe. Therefore, the level of public awareness of taxes is a major factor in the operation of this system. However, in reality, there are still many people who intentionally or unintentionally commit tax fraud. So, the tax collection process does not run as effectively as expected. This study was conducted to determine the effect of knowledge on tax benefits and sanctions on tax compliance. The research was conducted in the Batam State Polytechnic campus and industry. The object of this research is students and employees who already have the obligation to pay taxes. The research was conducted by combining two methods, namely, experimental and case studies. This method examines the causal relationship between the independent variable and the dependent variable and explores employee tax compliance. Based on the results of data collection, processing, and analysis, it is obtained that people have a high motivation to comply with taxes if they know the benefits of paying taxes.
Co-Authors Berliana Lintang Delvira Danar Irianto Erza Rahmi Andini Louis Fernando Hutahaean Rizki Lanniari HS Sahat Parlindungan Hutapea