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All Journal Acman: Accounting and Management Journal
Maulana Yusup
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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The Effect of e-SPT Implementation On Increasing Income Tax Revenue for Corporate Taxpayers: Case Study at A Tax Service Office in The City of Bandung Maulana Yusup; Iwan Sidharta; Siti Mialasmaya
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.47

Abstract

This study intends to examine the impact of e-SPT adoption on the growth of business entity taxpayers' income tax revenues. Location of study at one of the city of Bandung's Tax Service Offices. Methods of description and verification are employed for study. The correlation study reveals that the coefficients have a significant link. The findings of the regression analysis indicate that as the e-SPT improves, so do income tax collections. The conclusions of the research imply that the deployment of e-SPT can facilitate the reporting of tax requirements by business taxpayers, hence increasing tax revenue.
Internal Audit Effect on Inventory Control: Study at One of The Garment Companies in The City of Bandung Haifa Khairunisa; Maulana Yusup; Sana Sholihah; Adam Ramdani
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.60

Abstract

This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and accuracy possessed can be obtained from the results of the internal audit. But some are not optimal, which is in the internal audit control, which has not optimally supported the company, so the implementation of audit activities needs to be improved. In addition, the quality assurance program needs to run optimally to support audit performance.
Co-Authors Adam Ramdani Haifa Khairunisa Iwan Sidharta Sana Sholihah Siti Mialasmaya