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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Bisnis Terapan Jurnal Bina Akuntansi
Martantina, Levi
Dosen Prodi Perpajakan, Politeknik Ubaya, Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE Levi Martantina; R. Soerjatno
Jurnal Bisnis Terapan Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.558 KB) | DOI: 10.24123/jbt.v2i02.1625

Abstract

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.
ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018 R. Soerjatno; Levi Martantina
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.699 KB) | DOI: 10.24123/jbt.v3i01.1988

Abstract

Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL.
STUDI KASUS PENGGUNAAN COST VOLUME PROFIT (CVP) DALAM PERENCANAAN LABA DI HOTEL XYZ BALI Sharasanti, Diah Anugrah; Puspitasari, Ni Putu Ayu; Martantina, Levi
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.624

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perhitungan analisis cost volume profit Hotel XYZ untuk tahun 2022, dan merupakan penelitian deskriptif dengan metode studi kasus. Analisis yang dipergunakan adalah analisis titik impas (BEP), analisis margin kontribusi, analisis Margin Of Safety (MOS), dan analisis perencanaan laba. Hasil penelitian menunjukkan pada perhitungan analisis BEP tahun 2022 menghasilkan BEP rupiah sebesar Rp 37.998.710.670 sehingga hotel XYZ minimal menghasilkan pendapatan sebesar Rp 37.998.710.670. Hotel XYZ dapat menargetkan penjualan pada tipe kamar yang ada pada hotel, sehingga tipe kamar yang hasil perhitungan BEP unit paling besar adalah tipe kamar yang seharusnya ditargetkan dapat lebih banyak menghasilkan pendapatan. Tipe kamar yang hasil BEP unit paling besar adalah tipe kamar Junior Suites dengan hasil sebesar Rp 15.696.410.976. Laba yang ditargetkan adalah sebesar Rp 358.962.324.485, dan MOS sebesar 119%. Batas keamanan sebanyak 119% diindentifikasi sebagai batas keamanan yang berada dalam tingkat yang tidak mengalami kerugian
IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Anggraini, Sinta Aprilia Putri; Martantina, Levi; Sharasanti, Diah Anugrah
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.
IMPLEMENTATION OF KLEDO APPLICATION – BASED FINANCIAL RECORDING AND INCOME TAX CALCULATION: (Case Study of Express Advertising in Pasuruan Regency) Wahyudi, Imam; Martantina, Levi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3496

Abstract

Introduction: This study aims to analyze the implementation of the Kledo application in financial recording and its impact on tax compliance among MSMEs. A case study was conducted at Express Advertising, a printing business located in Pasuruan Regency.Methods: This study used a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation.Result: The findings indicate that, prior to using Kledo, manual bookkeeping led to poorly organized financial statements. Since adopting the Kledo application, the recording process has become more systematic and compliant with SAK EMKM. The resulting financial reports are neater, more complete, and facilitate easier calculation of tax obligations. Express Advertising’s revenue from January to May 2025 amounts to IDR 561.487.000, subject to a Final Income Tax (PPh Final) of IDR 307.435. Furthermore, a simulation using the progressive tax rate showed a calculated tax liability of IDR 23.380.050. These results confirm that the use of digital accounting applications can enhance tax compliance and improve MSMEs’ preparedness in fulfilling bookkeeping requirements. The study concludes that accounting digitalization represents a strategic step for MSMEs to achieve greater compliance with tax regulations. Keywords: Financial Recording, Final Income Tax, Kledo Application, MSMEs, Tax Compliance
Co-Authors Anggraini, Sinta Aprilia Putri Diah Anugrah Sharasanti Imam Wahyudi Indrawan, Imam Wahyudi Puspitasari, Ni Putu Ayu R. Soerjatno