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Fitriana Santi
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INDONESIA
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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DINAMIKA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KUPANG Sofiany Hillarry Wua Rumat; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.646 KB) | DOI: 10.26905/j.bijak.v1i1.2780

Abstract

Research on taxpayer compliance continues because it is very important especially for the government. The state concern to individual taxpayers because more people have taxable income. This study examines the compliance of individual taxpayers, namely government employees who live in the Kupang City. The findings in this study are the willingness to pay taxes significantly influence individual taxpayer compliance. The reason is the tax owed by government employees in an orderly manner is cut directly by the government treasurer.
Analisis pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2013 - 2019 Nimas Galuh Savitri; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.347 KB) | DOI: 10.26905/j.bijak.v3i1.6574

Abstract

This study aims to prove whether the Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBNKB) have an effect on Regional Original Revenue (PAD) at the Regional Revenue Agency of East Java Province. The data used in this study is the realization of Motor Vehicle Tax (PKB) and the realization of Motor Vehicle Name Transfer (BBNKB) as well as the realization of Regional Original Income at the Regional Revenue Agency of East Java Province in 2013-2019. In this study the test model used was linear regression. multiple. The results of this study are the motor vehicle tax variable has a significant effect on regional original income and the transfer fee for motorized vehicles has no significant effect on regional original income.
Peranan tax avoidance dan good corporate governance terhadap cost of debt pada perusahaan property dan real estate yang tedaftar di Bursa Efek Indonesia Dian Arista Amalia; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.445 KB) | DOI: 10.26905/j.bijak.v2i2.5430

Abstract

ABSTRACTCompanies cannot always rely on internal funds to finance operational activities. Often external funds are needed to support company activities. External sources that are often used are debt. The consequence of using debt is the cost of debt. Creditors use tax avoidance and Good Corporate Governance considerations in making loan decisions to debtors. This study examines the role of tax avoidance and good corporate governance on debt costs. The result of this research is that tax avoidance has a positive effect on cost of debt, while institutional ownership and audit committee have a significant negative effect on cost of debt.
Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19 Risnaningsih Risnaningsih; Hendrik Suhendri; Nuni Rosmiati Selan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.572 KB) | DOI: 10.26905/j.bijak.v4i1.7473

Abstract

This study was conducted to examine the effect of the MSME tax exemption on business performance during the COVID-19 pandemic in MSMEs in the Tlogomas village. The sampling technique using the Slovin formula was obtained a minimum sample of 32 respondents. Data analysis technique using simple linear regression test. The results showed that the MSME tax exemption had a positive and significant impact on business performance during the covid-19 pandemic.
Pengaruh Non Performing Financing (NPF) dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Financing Deposit Ratio (FDR) di Bank Syariah Indonesia Miftakhul Jannah; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.321 KB) | DOI: 10.26905/j.bijak.v2i1.4303

Abstract

The purpose of this study is to determine the effect of Non Performing Financing (NPF) and Operational Expenses Operating Income (BOPO) partially and simultaneously on Financing Deposit Ratio (FDR) in Banks Syariah Indonesia, as well as knowing the most dominant variable influencing the Financing Deposit Ratio (FDR) variable at Bank Syariah Indonesia. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS Version 24, while the hypothesis is proven using the statistical test t (partial test) and the statistical test F (simultaneous test). The type of data used in this study is secondary data, namely the Annual Report of Bank Syariah in Indonesia which is listed on the Indonesia Stock Exchange in the period 2015-2018. The results of this study, based on the statistical test t (partial test) showed that the Non Performing Financing (NPF) variable partially had a negative or no significant effect on the FDR variable, while the Operational Expense Operating Income (BOPO) variable partially had a positive or significant effect on the variable Financing Deposit Ratio (FDR). From the results of the F statistical test (simultaneous test) explained that the NPF and BOPO variables together (simultaneously) affect the FDR variable. Based on the results of the statistical test t variable that is most dominant in influencing the dependent variable namely Financing Deposit Ratio (FDR) is the Operating Expense Operating Income (BOPO) variable because of the value of sig. of the BOPO variable is smaller than the value of sig. (0.05) which is 0.003.
Evaluasi sistem akuntansi penjualan kredit pada PT Teratai Kabupaten Sumba Timur Ana Intan Kahi; Edi Subiyantoro; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 2 (2021): July 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.642 KB) | DOI: 10.26905/j.bijak.v3i2.6594

Abstract

In increasing revenue, PT Teratai seeks to increase sales volume. One of the efforts to increase sales is to provide credit sales facilities to customers. Based on the results of observations found several problems including the credit sales accounting system, documents and records on the credit sales system including the eyebrow chart. The credit sales accounting system. This study aims to determine how the credit sales accounting information system of PT Teratai. Data collection techniques in this study using the interview method. The data collected was analyzed descriptively qualitatively. The results of the study show that PT Teratai credit sales system has not been effective. It was found that there was no separation of several functions, namely sales, collection and credit.
ANALISIS PENERAPAN PERENCANAAN PAJAK PPH 21 KARYAWAN TETAP MENGGUNAKAN METODE GROSS UP SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN BADAN PADA RUMAH SAKIT ASIH ABYAKTA Dwi Putra Kurniawan; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 2 (2019): July 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.994 KB) | DOI: 10.26905/j.bijak.v1i2.3656

Abstract

Perencanaan pajak merupakan salah satu upaya yang dapat dilakukan oleh Wajib Pajak untuk dapat meminimalkan pembayaran pajak terutang dengan memanfaatkan strategi atau cara yang tidak melanggar peraturan dan ketentuan perpajakan yang berlaku. Salah satu perencanaan pajak yang dapat dilakukan oleh Wajib Pajak yaitu perencanaan pajak melalui PPh Pasal 21 karyawan tetap menggunakan metode gross up. Tujuan dari penelitian ini adalah untuk melakukan perencanaan pajak PPh 21 karyawan tetap menggunakan metode gross up terhadap beban PPh 21 yang diharapkan akan meminimalisir pembayaran PPh badan tanpa melanggar ketentuan perpajakan. Data diperoleh dengan teknik dokumentasi. Hasil dari penelitian ini menunjukkan bahwa hasil perhitungan kembali dengan menerapkan perencanaan pajak melalui PPh Pasal 21 karyawan tetap menggunakan metode gross up, diperoleh PPh badan yang akan dibayarkan oleh rumah sakit menjadi lebih kecil dikarenakan terdapat tunjangan pajak yang diberikan kepada karyawan sesuai dengan beban PPh pasal 21 yang akan dibayarkan.
Efektivitas penerimaan Pajak Penghasilan final UMKM pada KPP Pratama Malang Utara Maria Da Rosalina Yawa; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.454 KB) | DOI: 10.26905/j.bijak.v3i1.6575

Abstract

This study aims to determine the level of effectiveness of the final income of MSMEs (Micro, Small and Medium Enterprises). Methods of data collection with the method of documentation. The data analysis technique used is descriptive quantitative. The results of the study show that for the last 5 years KPP Pratama North Malang has not achieved the realization of tax revenue from the target that has been set. This is influenced by the fact that taxpayers are still not aware of the obligation to pay taxes. 
ANALISIS PELAKSANAAN PENGELUARAN BIAYA APBDesa DALAM MENUNJANG PEMBANGUNAN DESA Ersantiana Kue Wea; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.985 KB) | DOI: 10.26905/j.bijak.v1i1.2776

Abstract

The purpose of this study is to analyze and determine how the role of government in Village management Village Budget Financing in Supporting Rural Development in Kupang Regency. This study uses qualitative data analysis methods that are presented in descriptive narrative with data education techniques, data presentation and conclusion drawing. The role of the village government in managing the income budget and expenditure management in supporting rural development funding is fully functioning properly because there are no obscure budgets or incomplete data, the condition of the village and village regulatory systems is only informal but with all the village officials working equally well to seek implementation of the Village Budget with transparent and participatory financial accountability.
Evaluasi penerapan standar akuntansi berbasis akrual pada Kabupaten Manggarai (Studi kasus pada Badan Keuangan Kabupaten Manggarai Kota Ruteng) Diana Westi Jebian; Cindy Getah Trisna June
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i2.5732

Abstract

The purpose of this study was to determine the readiness of the Manggarai Regency Financial Agency as indicated by commitment, human resources, infrastructure and information systems, to find out the obstacles in the implementation of PP No. 71 of 2010, regarding government accounting standards (SAP) and to find out the strategy model to face obstacles in the implementation of PP no. 71 of 2010 concerning accrual-based government accounting standards (SAP). The type of research conducted is descriptive qualitative. This research was conducted by taking the object at the Manggarai Regency Finance Agency which is located at Jl. Cathedral No. 3 Ruteng, flores. The types of data used in this research are primary data and secondary data. The data analysis method used descriptive analysis. Based on the previous data analysis, the readiness of the Manggarai Regency Financial Agency indicated by commitment, human resources, infrastructure, and information systems, it can be concluded that BKKM viewed from the integrity/commitment parameters is a very ready category, and for the readiness of human resources, infrastructure and information systems is the category ready. The strategy model faces obstacles in implementing PP N0. 71 of 2010 concerning accrual-based SAP is by providing technical guidance and training related to accrual-based SAP and adding a computer network that is already systemically using the SIMDA program.

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