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Fitriana Santi
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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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Penerapan buku kas pada UMKM Bojonegoro Andika Putra; Fitriana Santi
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 (416.848 KB) | DOI: 10.26905/j.bijak.v2i2.6624

Abstract

This study aims to apply accounting records in the form of a cash book at Bojonegoro SMEs. MSMEs are one of the businesses that have an important role in providing jobs for the unemployed. The independence of MSMEs in running a business is the reason for the government to focus on this business. However, it is unfortunate that many business people do not have the knowledge in recording business transactions. This study uses a qualitative method. Determination of informants with purposive sampling technique. The results of the study show that MSME actors can apply a simple cash book so that it can help them find out the company's balance.
Efektivitas dan kontribusi tindakan penagihan pajak terhadap penerimaan pajak di KPP Malang Utara Maria Faustina Kepa; Dewi Kusumowati
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 (836.258 KB) | DOI: 10.26905/j.bijak.v3i1.6577

Abstract

This study aims to determine how much the effectiveness and contribution of collection actions using letters of reprimand and coercion on tax revenues at KPP Pratama Malang Utara. The type of data in this study is quantitative. Source of data in the form of secondary data. This study uses quantitative descriptive analysis techniques. The results showed that tax collection with warning letters in 2018 and 2019 was declared ineffective and tax collection with forced letters in 2018 and 2019 was declared less effective, while the contribution of collection with warning letters and forced letters to tax receipts was very less. This is due to the Tax Insurer who has changed his home address but did not report it, the Tax Insurer is unable to pay off his tax debt, the lack of awareness of the Tax Insurer and the Tax Insurer does not recognize the tax debt. 
PENGARUH PENGAJUAN PENGURANGAN ATAU PENGHAPUSAN SANKSI DAN KEBERATAN TERHADAP PENERIMAAN PAJAK (Studi Kasus di Kantor Wilayah DJP Jawa Timur III) Dwi Fatmawati; Ary Yunita Anggraeni
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 (706.997 KB) | DOI: 10.26905/j.bijak.v1i2.3658

Abstract

Tujuan penelitian ini dilakukan untuk mengetahui apakah pengajuan pengurangan atau penghapusan sanksi dan pengajuan keberatan berpengaruh terhadap penerimaan pajak di Kantor Wilayah DJP Jawa Timur III. Data yang digunakan dalam penelitian ini diperoleh dari Kantor Wilayah DJP Jawa Timur III berupa jumlah pengajuan pengurangan atau penghapusan sanksi, jumlah pengajuan keberatan, dan penerimaan pajak selama tahun 2014-2016 dengan keputusan akhir ditolak atau diterima seluruhnya. Hasil penelitian menunjukkan bahwa pengajuan pengurangan atau penghapusan sanksi dan pengajuan keberatan berpengaruh terhadap penerimaan pajak. Ketika pengajuan pengurangan atau penghapusan sanksi dan pengajuan keberatan diterima seluruhnya maka penerimaan pajak berkurang sebesar nilai pengajuan. Namun apabila pengajuan ditolak, untuk pengajuan pengurangan atau penghapusan sanksi maka penerimaan pajak tetap dan untuk pengajuan keberatan maka penerimaan pajak sebesar nilai pengajuan ditambah 50% dari hasil rekonsiliasi fiskal.
Evaluasi efektivitas tingkat kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya Anisinta Paso; wulan Dri Puspita
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.v2i2.5743

Abstract

This study aims to evaluate the effectiveness of the compliance level of taxpayers (WP) in fulfilling their tax obligations. The object of this research is KPP Pratama Malang Utara as an agency that secures state revenue from the tax sector. Data collection techniques in this study were carried out using literature, interviews, and observation methods, while data analysis in this study was carried out by collecting data, analyzing it, then explaining the findings related to the problems encountered to draw conclusions and suggestions. The results showed that the level of taxpayer compliance in fulfilling their tax obligations related to tax payments and SPT reporting at KPP Pratama Malang Utara, both showed an unstable situation. The effectiveness calculation is not able to prove that the level of effectiveness of tax revenue and annual tax return reporting is increasing. This is caused by non-compliance and ignorance of taxpayers in fulfilling their tax obligations.
GROSS UP BERMANFAAT DALAM TAX PLANNING ? Nandhia Yossy Nareswari; 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 (541.653 KB) | DOI: 10.26905/j.bijak.v1i1.2778

Abstract

Research on tax planning is mostly carried out until now because it is veryimportant for the company. Companies that have efforts to facilitate Income Tax Article 21 sometimes experience problems. The impact on the company is a fixed tax burden while the funds incurred increase. This study discusses tax planning that must be carried out by the company in an effort to facilitate Income Tax Article 21 so that corporate expenses for Income Tax Article 21 are recognized and employees get benefits namely take home pay not deducted Income Tax Article 21. The findings in this study are that the gross up method obtained Income Tax allowances which are equal to the 21 income tax payable, so the funds issued by the company to facilitate Income Tax Article 21 are recognized by the tax rules. Because the tax allowance is recognized as a burden,corporate income taxbecomes smaller and the employee take home pay does not decrease
Prosedur pelaksanaan konfirmasi setoran negara berdasarkan peraturan Dirjen Perbendaharaan Nomor PER-5/PB/2018 (Studi pada Kantor Pelayanan Perbendaharaan Negara Tipe A1 Malang) Clara Rizqi Firlian; Dewi Kusumowati
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 | DOI: 10.26905/j.bijak.v4i1.7474

Abstract

This study aims to determine whether the Malang Type A1 State Treasury Service Office and the Public Service Agency have implemented the procedures for implementing state revenue deposit confirmations in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018. This study uses a qualitative descriptive research method. Sources of data used are primary data and secondary data. The type of data in this study is the type of qualitative data. The data collection technique used is through in-depth interviews, observation, and documentation. The data is in the form of an application letter, recapitulation of state revenue deposits, ADK (Computer Data Archives), proof of state revenue deposits, then compared with the Regulation of the Director General of Treasury Number Per-5/PB/2018. The results of this study indicate that the State Treasury Service Office (KPPN) Type A1 Malang has complied with the implementation procedures in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018 and many Public Service Agency (BLU) Satkers are not in accordance with the Regulation of the Director General of Treasury Number Per- 5/PB/2018.
Analisis faktor-faktor yang mempengaruhi perilaku minat wajib pajak orang pribadi dalam menggunakan e-Filing (Studi di Kabupaten Ende) Antonius Gunawan Ghani; Dewi Kusumowati
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 | DOI: 10.26905/j.bijak.v2i1.4304

Abstract

This study aims to examine whether perceptions of usefulness, perceptions of ease, perceptions of volunteerism, perceptions of social factors influence the behavior of the personal interests of taxpayers in the use of e-Filing in Ende Regency. Data obtained from the results of filling out the questionnaire by respondents totaling 86 individuals taxpayers who use e-Filing in Ende Regency. Questionnaire data were tested with validity, reliability, classic assumption tests, and to analyze hypotheses using multiple linear regression analysis, F test, and T test using the SPSS version 16.0 application. The results showed that the perception of usefulness and perception of social factors significantly influence the interest in e-Filing behavior. While perceptions of ease and volunteerism perceptions do not significantly influence the interest of taxpayers' behavior in using e-Filing. Keywords: perceived usefulness, perceived ease, volunteerism perception, perception of social factors,interest in the use of e-Filing.
Pengaruh perubahan tarif pajak dan ukuran perusahaan terhadap struktur modal perusahaan manufaktur di Bursa Efek Indonesia pada tahun 2017-2019 Fitria Sugma Sugestiara; Pujo Gunarso
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 | DOI: 10.26905/j.bijak.v3i2.6595

Abstract

This study was conducted to examine the effect of the variable tax rate and firm size on the capital structure of manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The sampling technique was purposive sampling and obtained a sample of 13 companies. Data analysis technique using multiple linear regression test. The results of the study partially show that the tax rate has no significant effect on the capital structure. While the size of the company has a significant effect on the capital structure.
ANALISIS PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN PADA CV. X Yohana Putri; Fitriana Santi
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 | DOI: 10.26905/j.bijak.v1i2.3657

Abstract

Perencanaan pajak tidak bertujuan untuk melaksanakan kewajiban perpajakan dengan tidak benar, tetapi berusaha untuk memanfaatkan peluang berkaitan dengan peraturan perpajakan yang menguntungkan perusahaan tetapi tidak merugikan pemerintah dengan cara yang legal. Penelitian ini dilakukan untuk membuat perencanaan pajak dalam rangka penghematan pajak terutang CV. X dengan pemilihan metode penyusutan aset tetap. Tujuan penelitian ini adalah untuk mengetahui metode penyusutan apa yang dapat digunakan untuk meminimalkan beban pajak perusahaan serta dampak yang ditimbulkan. Data yang digunakan adalah data sekunder yang dikumpulkan melalui dokumentasi laporan keuangan tahun 2018 dimana mencakup data daftar aset tetap perusahaan tahun 2018. Penelitian ini termasuk pada jenis penelitian kualitatif deskriptif dengan mengumpulkan fakta dan identifikasi data yang menitikberatkan pada bidang penyusutan aset tetap. Berdasarkan hasil penelitian diperoleh bahwa dengan perencanaan pajak menunjukkan upaya meminimalkan beban pajak melalui langkah penyusutan dengan menggunakan metode saldo menurun sebagai perhitungan penyusutannya. Kesimpulan penelitian ini dengan dilakukannya perhitungan kembali penyusutan dengan metode saldo menurun dapat menghemat beban pajak yang harus dibayar perusahaan.
Analisis manfaat pengelolaan keuangan daerah bagi kesejahteraan masyarakat di Kabupaten Manggarai NTT Maria Kurniawati Jani; Norman Duma Sitinjak; Risnaningsih Risnaningsih
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 | DOI: 10.26905/j.bijak.v3i1.6576

Abstract

This study examines the role of financial management for the welfare of society. The research was conducted by means of Participatory Action Research in order to be more detailed, tangible in data collection and better understand the existing situation. The data source is secondary. The year of observation is 2014 to 2017. The results of the research are that better regional financial management will improve the welfare of the community. The research location is Manggarai Regency. 

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