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Journal of Financial and Tax
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 27763145     EISSN : 27763226     DOI : https://doi.org/10.52421/fintax.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 25 Documents
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Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Serta Kontribusinya pada Penerimaan Pajak Studi Kasus KPP Pratama Jakarta Pancoran Tahun 2018-2020 Ratih Juwita
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.921 KB) | DOI: 10.52421/fintax.v2i1.193

Abstract

ABSTRAK The purpose of this study is to determine the level of compliance of individual taxpayers (WP OP) and to find out how big their contribution is to the tax revenue of the KPP Pratama Jakarta Pancoran case study in 2018-2020. This research uses descriptive quantitative and qualitative descriptive analysis methods. The results of this study indicate that the level of compliance of Individual Taxpayers (WP OP) Employees and Non-Employees at KPP Pratama Jakarta Pancoran is still relatively low. This condition is supported by the fluctuating ratio of individual taxpayers' annual tax returns (WP OP) for employees and non-employees due to the fact that there are still many taxpayers who do not understand the procedures for filling and calculating the annual tax return. In addition, the level of compliance of Individual Taxpayers (WP OP) Employees and Non-employees has a positive contribution to tax revenue at KPP Pratama Jakarta Pancoran. This shows that the more compliant Individual Taxpayers (WP OP) Employees and Non-Employees in the KPP Pratama Jakarta Pancoran in reporting the Annual SPT have a big impact on tax revenues for the local KPP
PENGARUH PERSEPSI PELAKU USAHA TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH Ketut Tanti Kustina; Luh Putu Sri Utami
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.839 KB) | DOI: 10.52421/fintax.v2i1.194

Abstract

Keywords: (MSME Perception, Accounting Knowledge, Business Scale, Accounting Information) Economic development of a country is one of the efforts to increase the economic level of its population. One indicator that describes the success of economic development in a country, among others, is the decline in the number of poor people. This study aims to determine the positive effect of Business Actor Perceptions about Accounting, Accounting Knowledge, and Business Scale on the Use of Accounting Information in Micro, Small and Medium Enterprises in North Denpasar District. This research design uses quantitative research methods. The data collection technique used is the questionnaire method. The population in this study were all MSME actors in North Denpasar who were recorded in the MSMEs assisted by the Denpasar City MSME Cooperative Service, namely 11,069 MSMEs with various kinds of business units. The sample in this study was 100 samples using the Slovin formula. The data obtained from this study will be analyzed using multiple regression analysis. Based on the results of data analysis and discussion in the previous chapter, the following conclusions can be drawn. Accounting perceptions have no effect on the use of accounting information. So the higher the perception of accounting will not increase the use of accounting information for MSME actors. Accounting knowledge has a positive effect on the use of accounting information. Then the higher accounting knowledge will increase the use of accounting information by MSME actors. Business scale affects the use of accounting information. So the higher the scale of business by MSME actors will increase the use of accounting information by MSME actors. Keywords: (MSME Perception, Accounting Knowledge, Business Scale, Accounting Information)
Analisis Profitabilitas Dan Leverage Dalam Menilai Tax Avoidance Pada PT. Indofood Suskes Makmur Tbk Periode 2016 - 2020 Viola Marsela; Edison Hamid
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.889 KB) | DOI: 10.52421/fintax.v2i1.200

Abstract

This study aims to determine how profitability and leverage in assessing tax avoidance. The object of this research is PT. Indofood Sukses Makmur Tbk taken from the financial statements of 5 (five) years in the period 2016 - 2020. The calculation results show that the average Return On Assets for 5 (five) years in the period 2016 - 2020 is 5.78% per year as a whole categorized as good. And for the average Debt to Equity Ratio for 5 (five) years in the 2016 - 2020 period, which is 90% per year. And for the average Cash Effective Tax Rate for 5 (five) years in the 2016 - 2020 period, which is 34.29% per year, overall it is categorized as very good, when viewed from the industry standard, which is above 25%. Furthermore, according to the calculation that profitability and leverage in assessing tax avoidance for 5 (five) years in the 2016 - 2020 period, the result is a contribution of 6.01% and others are influenced by other factors that are not discussed and examined in this study.
Cadangan Kerugian Penurunan Nilai Piutang Perusahaan Perbankan Sebelum dan Setelah Implementasi PSAK 71 Amrie Firmansyah; Nilam Cahya Ningrum; Putri Meiarta Lubis
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.202 KB) | DOI: 10.52421/fintax.v2i1.206

Abstract

Kata Kunci: cadangan kerugian, instrumen keuangan, piutang, perbankan, standar akuntansi keuangan This study examines differences in the value of allowance for impairment losses on loans/credits provided by companies in the banking sub-sector before and after the application of PSAK 71. This study uses a quantitative method approach. The data used in this study is secondary data in the form of data and information from the annual financial statements of 37 banking sub-sector companies listed on the Indonesia Stock Exchange in 2019 and 2020. The research data were obtained from www.idx.co.id. Hypothesis testing was carried out using a paired sample t-test of paired data. This study concludes that applying PSAK 71 causes a difference in the form of an increase in the value of CKPN, which is a component of reducing the value of equity in the financial statements. This research indicates that the Financial Services Authority needs to regulate risk mitigation measures in financial companies due to the implementation of new financial accounting standards that impact changes in the company's assets, capital structure and earnings.
Analisis Perputaran Piutang Dan Perputaran Modal Kerja Dalam Menilai Profitabilitas Pada PT Selamat Sempurna Tbk Yang Terdaftar Di BEI Dahlia Putri Indah Sari
Journal of Financial and Tax Vol 2 No 1 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.916 KB) | DOI: 10.52421/fintax.v2i1.207

Abstract

Kata Kunci: Accounts Receivable Turnover, Working Capital Turnover, Profitability This study aims to determine how accounts receivable turnover and working capital turnover in assessing profitability. The research object is PT. Selamat Sempurna Tbk taken from financial statements for 5 years in the period 2016 - 2020. This study uses a qualitative descriptive method consisting of three variables, namely receivables turnover and capital turnover as the independent variable and profitability as the dependent variable using the calculation of return on assets. The data analysis method used in this research is the analysis of receivables turnover, capital turnover and profitability which are measured using the calculation of return on assets. The calculation results show that the average receivables turnover for the 5-year period 2016 - 2020 is 3.96 times per year. Overall, it is categorized as quite good, when viewed from general standards or the industry average, which is 7.2 times. The average working capital turnover for 5 years in the 2016 - 2020 period of 2.56 times per year is overall categorized as poor, when viewed from the industry standard average, which is above 6 times. for the average return on assets for the 5-year period 2016 - 2020 of 21.02%, overall it is categorized as very good, when viewed from the industry standard, which is 5.98%. then according to the calculation that receivables turnover and working capital turnover can assess profitability as measured using return on assets for the 5-year period from 2016 to 2020, the result is a contribution of 13.48% and the rest is influenced by other factors not examined in this study.
Gross Profit Margin, Return On Assets dan Return On Equity Terhadap Harga Saham (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia) Elliv Hidayatul Lailiyah; Baron Julianto; Ardiansyah Ahsanul Hayat
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.214

Abstract

This study aims to determine the fundamental factors, that are Gross Profit Margin, Return On Assets, and Return On Equity affect stock prices. This research was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study uses purposive sampling with a sample of 48 companies with observation data of 144 data. The approach used to analyze the data is a quantitative method. The analytical tool used in this research is multiple linear regression test with the SPSS computer program. Based on the research that has been done, the results of this study are that GPM has a positive effect on stock prices. ROA has no effect on stock prices. ROE has a positive effect on stock prices.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Papua Periode 2014-2021 Yahya Nusa; Ludia Panggalo
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.218

Abstract

This research aims to analyze the influence of the contribution of regional taxes and regional levies on regional original income in the province of Papua period 2014-2021. This research uses multiple linear analysis tools. The results of the research show that separately, regional taxes have a positive and significant effect on regional original income, while regional levies have a positive and insignificant effect on regional original income. And the simulation shows that regional taxes and regional levies have a positive and significant effect on regional original income in the province of Papua period 2014-2021.
Kinerja Keuangan: Analisis Laporan Arus Kas Pada CV Alymar Lestari Konsultan Longginus Gelatan; Vebi Vebi
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.221

Abstract

This study aims to determine the financial performance of CV Alymar Lestari Consultant based on the analysis of the company's cash flow statements. The method used is descriptive method. This analysis begins by collecting data from CV Alymar Lestari Consultan, then managing the data that has been collected by calculating the company's cash flow report by calculating the analysis of Cash return on sales ratio, Cash Flow to net income and Cash reinvestment ratio. The results of this study indicate that the company's financial performance is quite good
Balance Scorecard Sebagai Alat Ukur Kinerja Perusahaan (Studi Pada PT Sucofindo Timika) Ignasius Narew; Dwi Idhan Putra
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.222

Abstract

This study aims to analyze the performance of PT Sucofindo Branch Timika measured using the concept of the Balanced Scorecard and to carry out strategic planning that must be applied to each perspective in the Balanced Scorecard to match the company's vision and goals. This research uses a descriptive method. The results showed that the company's performance was classified as good from the four perspectives of the Balanced Scorecard. In addition, for future strategic planning based on Importance Performance Analysis, companies need to re-evaluate the procurement of equipment that is not in accordance with customer needs and improve the quality of work results and the speed of the testing process. In addition, the company must provide clear career paths for employees
Analisis Faktor Penentu Gagal Bayar Konsumen Pada Fifgroup Cabang Timika Stepanus Sandy; Dinda Irfandi
Journal of Financial and Tax Vol 2 No 2 (2022): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v2i2.225

Abstract

This study aims to determine the determinants of consumer defaults at the Timika Branch of Fifgroup. The method used in this study is a descriptive method to draw a series of factors that are formed to determine consumer defaults at the Timika Branch of Fifgroup. The data collection techniques used by researchers are observation, questionnaires and documentation, the analysis used by researchers is factor analysis. The results showed that there were two factors formed, namely the first factor was external factors as a determinant of consumer defaults in the timika branch of the fifgroup, namely the decline in economic activity and the high interest rates on loans utilizing an unhealthy competition climate by debtors of debtor business failure with the factor of disaster that occurred to debtors, the second factor was internal factors, namely poor faith from officers, weak credit administration and supervision system To overcome the default, Fifgroup Timika Branch should pay more attention specifically to external factors that result in a high risk of default which is the most dominant factor resulting in the level of default risk at Fifgroup Timika Branch. To minimize the occurrence of defaults on internal factors, you should pay more attention to the implementation of the credit process according to the SOP, provide anti-fraud training, improve human resources as a whole.

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