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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION CEBONG Journal Sustainable : Jurnal Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Ayu Oktaviani
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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Journal : JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

 1 
SISTEM DAN PROSEDUR PEMBERIAN FASILITAS PPN TIDAK DIPUNGUT ATAS JASA KEPELABUHANAN PADA PT. PELABUHAN INDONESIA (PERSERO) CABANG BANJARMASIN Puan Ramadhana Piutani; Norlena; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to determine the system and procedure for providing VAT facilities not collected for port services at PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch. The results showed that the system and procedures for the provision of VAT facilities were not collected by PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch has been running properly and according to Government Regulation Number 50 of 2019 but there are several factors that cause shipping companies / service users to not be able to take advantage of the VAT facility not being collected even though they are categorized as taxpayers who have the right to use the facility.
TINJAUAN ATAS PENERIMAAN PAJAK PENGHASILAN PASAL 23 DI KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH TAHUN 2017-2019 Darozatun Nur Fadillah; Yohana Yustika Sari; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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The preparation of this Final Project is carried out to deepen the understanding of how the Income Tax Article 23 at the Muara Teweh Tax Office is maximized as a source of revenue. The research was conducted at the Muara Teweh KPP using data on revenue targets and realization for 2017-2019. In general, Income Tax Article 23 at the Muara Teweh Tax Office has a Target and Realization Growth Report every year. However, each year has a different target and realization, so it is necessary to elaborate and make comparisons by calculating each year, it will be seen that there will be a decrease and increase in Article 23 Income Tax revenue that occurs at the KPP Pratama Muara Teweh so efforts must be made to increase revenue. income tax
KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME TERHADAP PAJAK DAERAH DI KABUPATEN TABALONG PERIODE 2017-2020 Muzain Arifin; Akhmad Sayudi; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

ABSTRACTThis research..aims to find out..and..analyze the level..contribution and effectiveness of tax revenue advertising to taxes regions in Tabalong Regency in 2017-2020. The type of data used is quantitative data, such as target data and advertisement tax realization from 2017-2020.Theresults..research..that..obtained..is..tax contribution..advertising to taxes regions still very less, meanwhile to effectiveness already classified effective.
KOTRIBUSI PAJAK PENRANGAN JALAN TERHADAP PAJAK DAERAH KABUPATEN TABALONG TAHUN 2015 S.D 2018 Elmi Yusuf; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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Local taxes are taxes that are run by local governments with the aim of developing in their respective regions. This final project is to find out the contribution of street lighting taxation to local taxes
Co-Authors Akhmad Sayudi Darozatun Nur Fadillah Elmi Yusuf Ibnu Sutomo Kasyful Anwar Monica Rahardian Ary Helmina Muzain Arifin Norlena Novita W Respati Padlah Riyadi Puan Ramadhana Piutani Pusvita Indria Mei Susilowati Yohana Yustika Sari