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Contact Name
Novianita Rulandari
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sinergikawulamuda@gmail.com
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+6281289935858
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ijat@journal.sinergi.or.id
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Jl. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
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INDONESIA
Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023): August" : 5 Documents clear
Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia Bonnix Hedy Maulana; Sukma Wijayanti
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.54

Abstract

This study aims to identify risk conditions in budgeting inhibiting Local Government when ensuring pro-poor budgeting each year. Qualitative was used in this study, and Semi-structured interviews were conducted with senior managers and local government staff involved with managing pro-poor budgeting. The main findings, first, is the dilemma in determining budgeting priorities in the region, then at the end of the budgeting process in the budget battle that is raised in the expectations. The emerging political risks evolve from maximizing interests by realizing political promises as a form of moral accountability
Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022 Dani Milleano; Sekar Amalia Dewi; Aninda Rahmawati; Dwikora Harjo
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.55

Abstract

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.
Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga Dwikora Harjo; Azrie Ahmad Hernandeva; Laila Gita Safitri; Rayhan Anandra Kurnia; Salsabila Stevvika
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.56

Abstract

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.
Analysis of the Implementation of Hotel Tax Collection on Tour Boats in West Manggarai Regency, East Nusa Tenggara Province Year 2019-2022 Teguh Santoso; Natalia Nahut; Aninda Rahmawati; Dani Milleano
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.57

Abstract

Tourist who travel to tourist destinations using tourist vessels and utilize accommodation services on board generate transactions that generate revenue. However, the collection of hotel tax on tourist vessels in West Manggarai Regency has not met the target set by the local government. This phenomenon indicates a low level of taxpayer compliance. Therefore, it is essential to implement the Regent Regulation of West Manggarai Regency No. 58 of 2017 regarding the Procedures for Hotel Tax Collection on Tourist Vessels. The objective of this research is to analyze the implementation of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels and identify the obstacles faced and efforts made by the Regional Financial Management Agency to overcome these challenges. The research methodology employed in this study is qualitative with a descriptive type. The findings reveal that the implementation process of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels has not been executed effectively and doues not comply with the applicable rules due to a lack of education and information dissemination, inadequate human resources capabilities, low implementor supervision, insufficient personnel, and suboptimal inter-organizational communication. Therefore, there is a need to enhance activities related to socialization, education, supervision, and human resources training.
The Effect of Debt To Asset Ratio, Debt To Equity Ratio To Nett Profit Margin (Case Study of PT Waskita Karya (Persero) Tbk In 2018-2022) Muhammad Distian Andi Hermawan
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.59

Abstract

The purpose of this study is to see and determine the effect between debt asset ratio and debt equity ratio on net profit margin both partially and simultaneously. This research is a quantitative research with secondary data obtained from the Indonesia Stock Exchange, in the period 2018-2022. Sample selection, the method used is purposive sampling, Data collection techniques used in this study are secondary data, data analysis techniques using the SPSS Version 24 statistical program. The test results are partially obtained, namely: The variable Debt to Asset Ratio (X1) does not have a partially significant effect on Net profit Margin (Y) because the significance level value is greater than 0.005. The variable Debt to Equity Ratio (X2) has a significant effect partially because the significant value is smaller than 0.005, the test results simultaneously obtained the result of the significance value of 0.034 which is smaller than 0.005, it can be concluded that both variables Debt to Asset Ratio (X1) and Variable Debt to Equity Ratio (X2) have a positive and significant influence on the dependent variable, namely Nett profit Margin (Y)

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