585 research outputs found
Pengaruh pembayaran pajak menggunakan metode e-billing dan manual terhadap penerimaan pajak di KPP Pratama Mojokerto
Get PDFINDONESIA:
Perpajakan di Indonesia saat ini mengalami perkembangan yang pesat. Hal itu di buktikan dengan adanya reformasi dalam melakukan pembayaran perpajakan yaitu sebelumnya mengggunakan metode manual dan dilanjutkan dengan e-billing. E-billing merupakan salah satu teknologi informasi yang dibuat oleh Direktorat Jenderal Pajak di bidang pembayaran perpajakan. Reformasi pembayaran ini diharapkan dapat memudahkan wajib pajak dalam melakukan kewajiban perpajakannya sehingga dapat meningkatkan penerimaan pajak.Untuk itu penelitian ini di buat untuk mengetahui pengaruh pembayaran pajak menggunakan metode E-Billing dan Manual terhadap penerimaan pajak.
Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari KPP Pratama Mojokerto. Variabel dependen dalam penelitian ini penerimaan pajak, sedangkan variabel indepeden adalah metode pembayaran pajak menggunakan metode e-billing dan manual. Teknik analisis data menggunakan pengujian hipotesis regresi berganda.
Hasil uji simultan menunjukkan bahwa pembayaran pajak menggunakan metode e-billing dan manual berpengaruh signifikan terhadap penerimaan pajak. Sedangkan hasil uji parsial menunjukkan bahwa pembayaran pajak menggunakan metode ebilling berpengaruh signifikan terhadap penerimaan pajak karena metode pembayaran menggunakan ebilling mempermudah wajib pajak pajak dalam melakukan kewajiban perpajakannya kapanpun dan dimanapun. Sedangkan variabel pembayaran pajak menggunakan metode manual tidak berpengaruh signifikan terhadap penerimaan pajak
ENGLISH:
Taxation in Indonesia is currently experiencing rapid growth. It is proved by the reformaation in making payment of taxation which previously used the manual method and proceeded with e-billing. E-billing is one of the information technology made by the Tax General Directorate in the field of tax payment. This payment reform was expected to facilitate taxpayers in performing their tax obligations so as to increase tax revenues.
This research used quantitative approach. The data used were secondary data obtained from KPP Pratama Mojokerto. The dependent variable in this study was tax revenues, whereas the independent variable was the tax payment using E-billing and manual methods. Technique of data analysis was using multiple regression hypothesis test.
The results showed that tax payments using the method of using e-billing and manual methods had a significant effect on tax revenues. While the result of partial test showed that the tax payments using the method of e-billing had a significant effect on tax revenues because the method of payment using e-billing made it easier for the taxpayers in performing the tax obligation whenever and wherever they were. While the variable of tax payments using the manual method did not significantly influence the tax revenue
Evaluasi Pelaksanaan Pajak Pertambahan Nilai Dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Bekasi Selatan
Get PDFPada umumnya, Penelitian ini bertujuan untuk mengetahui apakah Pelaksanaan Pajak Pertambahan Nilai telah dilakukan dengan benar. Penelitian ini bertujuan untuk mengetahui apakah Kantor Pelayanan Pajak (KPP) Pratama Bekasi Timur telah memberikan pelayanan pelaksanaan pajak pertambahan nilai dalam meningkatkan penerimaan pajak pada kantor pelayanan pajak secara optimal (berdasarkan prosedur pajak pertambahan nilai sesuai dengan undang-undang yang berlaku) kepada masyarakat dimohon membayar pajak sesuai dengan ketentuan yang berlaku sekarang, dan upaya apa saja yang telah dilakukan KPP Pratama Bekasi Selatan untuk mengatasi kendala-kendala yang timbul selama proses pelaksanaan pajak pertambahan nilai tersebut.
Data yang digunakan bersumber dari data primer KPP Pratama Bekasi Selatan untuk periode empat tahun terakhir yaitu dari tahun 2008 sampai dengan 2011.
Metodologi penelitian yang digunakan oleh penulis adalah dengan teknik analisis kualitatif. Khusus untuk teknik analisis data yang bersifat kuantitatif dilakukan penulis dengan menganalisa data yang telah diperoleh untuk mendapatkan makna yang lebih luas dengan menghitung serta menginterpretasikan data yang telah dievaluasi tersebut dihubungkan dengan teori yang ada.
Kesimpulan yang dapat ditarik, bahwa KPP Pratama Bekasi Selatan telah melaksanakan prosedur pelaksanaan PPN dengan optimal. Pemeriksa pajak pada KPP Pratama Bekasi Selatan telah melakukan serangkaian kegiatan untuk mencari, mengumpulkan, mengolah data dan atau keterangan lainnya untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Masih banyaknya prosedur pelaksanaan PPN yang belum mengerti cara meningkatkan penerimaan pajak, sehingga timbul kendala pada saat pengajuan konfirmasi yang akan mengakibatkan terhambatnya proses pemeriksaa
Analisis Penerapan Akuntansi Pada PT. Melindo Pratama Putra Di Pekanbaru
Get PDFABSTRACT This study aims to determine the suitability of the accounting application carried out by PT. Melindo Pratama Putra with generally accepted principles. The data collection technique used in this research is by conducting interviews and collecting documents obtained from PT. Melindo Pratama Putra. The author analyzes the data for this research using descriptive methods, namely the data obtained from the company and then arranged in such a way and analyzed based on the relevant theory which can then be drawn into a conclusion. The research results put forward by the author is PT. Melindo Pratama Putra does not provide an estimate for the allowance for uncollectible accounts, so the receivables presented are too large. In calculating depreciation expense, companies use the straight-line method. The company does not make reports, notes on financial statements. From this research the writer can find out that the company has not fully implemented generally accepted accounting principles
PERANCANGAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA CV. SURYA ADI PRATAMA PALEMBANG
Get PDFTHE DESIGN OF ACCOUNTING SYSTEMS CREDIT SALES AT CV. SURYA ADI PRATAMA PALEMBANG.
Herlina Septiani, 2015 (xiii + 72 pages)
[email protected]
Writing the final report is aimed at designing accounting system to credit sales at CV. Surya Adi Pratama Palembang. CV. Surya Adi Pratama Palembang engaged in the invitation printing and the printing of school supplies such as school report and others. Data used by the author in this report are related to the primary data in the form of interviews and the distribution of questionnaires on pimpiman and employees CV. Adi Surya Pratama Palembang and secondary data in the form of a general overview of the company. Based on observations by the author, the accounting system in CV. Adi Surya Pratama Palembang has not been well designed that documents used in connection with the sale of credit is not yet complete, that a number of functions, and the absence of the credit function. Based on observations, the accounting system at CV. Surya Adi Pratama Palembang has not yet well designed. To improve the information generated by the accounting system at CV. Surya Adi Pratama Palembang, the authors designed the accounting system includes the design-related functions, documents, records, network procedures that make up the system, as well as the design flow chart of credit sales accounting system in CV. Adi Surya Pratama Palembang
MEASURING THE URGENCY OF A DIGITAL RUPIAH: A SOCIO-LEGAL REVIEW
Get PDFThis study evaluates the necessity of a Digital Rupiah, Indonesia’s central bank digital currency (CBDC), by addressing issues in the cryptocurrency system, including tracking, third-party involvement, and instability. The socio-legal methodology employed in this study examines the impact of CBDC policies on the social spheres associated with the widespread implementation of a Digital Rupiah through its approaches, including normative, contextualised, independent critical analysis, and comparative analysis. By examining the potential legal and social implications of a Digital Rupiah in Indonesia, this study assesses the potential legal shifts in normative habits that may result from its implementation. It investigates the social needs that could be met through the widespread adoption of a Digital Rupiah. The findings were evaluated using bounded rationality to determine whether there is an urgent need for a Digital Rupiah in Indonesia. The author argues that studies on CBDCs in Indonesia have mainly focused on systems and policy development. In contrast, this study extends this discussion by examining the pressing need for CBDCs, as outlined in the Digital Rupiah White Paper. This study argues that the socio-legal perspective adopted is distinct from prior studies, which have primarily focused on the design of systems and policies. It emphasises the importance of the legal aspects of CBDCs in general
Analisis Penerapan Akuntansi Pada Pt. Rn Pratama
Get PDFThe theme of this research is the analysis of the application of accounting at PT. RN Pratama Street in Purwodadi, Tampan, Pekanbaru. PT Pratama RN is a private company operating in the field of developers. The study authors did with the purpose to find out the suitability of the application of accounting at PT. RN Pratama with Accounting principles that are Acceptable. Types of data used in this research is the primary data and secondary data, whereas data collection techniques using interviews and documentation, while descriptive data analysis using the method. In the implementation of financial accounting accounts receivable accounting i.e. where PT Pratama RN does not serve the estimated allowance for receivables not collectible. In the implementation of financial accounting, fixed assets accounting i.e. in determining the price of acquisition of fixed assets are mortgage companies enter the interest charges as fixed assets acquisition price booster, in the calculation of the load of depreciation, the company calculate the depreciation burden for one full year whereas there are fixed assets purchased in the middle of the year. In the application of accounting accounting company debt, i.e. not separate between debt well and long term debt, and the company does not make adjustments against the value of long term debt due. From this study the author can find out that the company has yet to fully implement the principles of Acceptable Public accounting. Form of record keeping is done based on the principles of Acceptable Public accounting is intended to control and financial reporting of the company
PENGGALIAN POTENSI PAJAK UMKM DI KPP PRATAMA SUKABUMI
Get PDFhe Final Task Report was prepared by Anis Mariati, Student Master Number 1941211008, with the title "Exploration of the Potential Tax of UMKM at the Sukabumi Pratama Tax Service" This report was prepared based on the results of a study conducted by the author at the Sukabumi Pratama Tax Service Office. The government as a tax collection manager continues to encourage UMKM operators to obey their taxation obligations. The writing of this final task is to explore the potential of the UMKM tax by knowing the efforts made by KPP tax officials Pratama Sukabumi and the obstacles that have been overcomeHe was also involved in digging up the potential of the UMKM tax. The data used in this study used secondary and primary data sources. The extraction of UMKM's tax potential cannot be optimal if there is no cooperation with the other parties, so Account Representative can do so he's getting more data needed to dig up the potential for the UMKM tax
PENGARUH PENGGUNAAN E-SPT DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF EKONOMI ISLAM (Studi Kasus Wajib Pajak KPP Pratama Bandar Lampung Satu)
Get PDFABSTRAK
Berdasarkan data statistik KPP Pratama Bandar Lampung Satu
dapat dilihat bahwa jumlah Wajib Pajak yang menggunakan e-SPT
dan e-filling meningkat setiap tahunnya khususnya pada tahun 2019-
2020. Sehingga Penelitian ini dilakukan untuk mengetahui ada
tidaknya pengaruh penggunaan e-SPT terhadap penggunaan kepatuhan
wajib pajak, untuk mengetahui ada tidaknya pengaruh penggunaan e�Filling terhadap kepatuhan wajib pajak dan untuk mengetahui
Pengaruh Penggunaan e-SPT dan e-Filling secara simultan terhadap
kepatuhan wajib pajak serta untuk mengetahui kepatuhan wajib pajak
menurut Perspektif Ekonomi Islam. Responden dalam penelitian ini
adalah Wajib Pajak KPP Bandar Lampung Satu.
Dalam penelitian ini penulis menggunakan metode pendekatan
penelitian secara kuantitatif yang bersifat assosiatif, yaitu untuk
mencari pengaruh antara satu variabel dengan variabel yang lain.
Sumber data yang digunakan adalah data primer melalui metode
survei kuesioner. Teknik pengambilan sampel menggunakan metode
random sampling dengan jumlah sampel 100 responden. Metode
analisis data menggunakan uji regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa kemudahan, efektifitas
dan kepuasan yang diberikan e- spt dan e – filling dan dari hasil
analisis data SPT Tahunan KPP Pratama Bandar Lampung Satu maka
Penggunaan e SPT berpengaruh terhadap kepatuhan wajib pajak,
Penggunaan e-Filling berpengaruh terhadap kepatuhan pajak,
Penggunaan e-SPT dan e-Filling secara simultan berpengaruh
terhadap kepatuhan pajak. Kepatuhan dalam mentaati aturan
pemerintah sejalan dengan nash-nash agama bahwa Islam mewajibkan
umat Islam menaati ummara dan melarang menentang mereka.
Mengenai hal ini sesuai dengan firman Allah dalam Surat An-Nisa
ayat 59.
Kata Kunci : E – Filing, E – SPT, Kepatuhan Wajib Pajak
ABSTRACT
Based on the statistical data of KPP Pratama Bandar
Lampung One above, it can be seen that the number who use e�filling increases every year, especially in 2019-2020. So this
study was conducted to determine whether there is an effect of
using e-SPT on the use of taxpayer compliance, to determine
whether there is an effect of using e-Filling on taxpayer
compliance and to determine the effect of the simultaneous use
of e-SPT and e-Filling on taxpayer compliance. and to know the
compliance of taxpayers according to the Islamic Economic
Perspective. Respondents in this study were individual taxpayers
at KPP Bandar Lampung Satu.
In this study, the author uses a quantitative research
approach that is associative, namely to find the influence of one
variable with another variable. The data source used is primary
data through a questionnaire survey method. The sampling
technique used random sampling method with a sample size of
100 respondents. Method of data analysis using multiple linear
regression test.
The results of this study indicate that the convenience
provided by e-SPT and e-Filling and from the results of data
analysis of the Annual SPT KPP Pratama Bandar Lampung
One, the use of e-SPT has an effect on taxpayer compliance, the
use of e-Filling has an effect on tax compliance, the use of e�SPT and e-Filling simultaneously affect tax compliance.
Compliance in complying with government regulations is in line
with religious texts that Islam requires Muslims to obey the
ummara and forbids opposing them. Regarding this matter is in
accordance with the word of Allah in Surah An-Nisa verse 59.
Keywords: E – Filing, E – SPT, Taxpayer Complianc
Analisis Penerapan Akuntansi Pada Pt. Pratama Saoloan Green Di Pekanbaru Tahun 2020 2022
No full textThis research was conducted at PT. Pratama Saoloan Green in Pekanbaru City. The aim of this research is to determine the suitability of implementing financial accounting at PT. Pratama Saoloan Green in Pekanbaru City with generally accepted accounting principles. The data used in this research are secondary data and primary data. The data collection methods used in this research are interviews and documentation. Based on the results of research conducted by the author, the application of accounting at PT. Pratama Saoloan Green in Pekanbaru is not in accordance with generally accepted accounting principles, the company has not made journals or posted them to the ledger. Apart from that, the financial reports presented by the company do not comply with the financial report format in SAK EMKM. The company also does not present reports on changes in capital, cash flow and notes to financial statements
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