Article Per Year (5 Year)
p-Index From 2021 - 2026
2.286
P-Index
This Author published in this journals
All Journal Jurnal Kesehatan Masyarakat Accounting and Business Journal JURNAL KEBIJAKAN PUBLIK Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Comprehensive Science Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation Journal Pemberdayaan Ekonomi dan Masyarakat JURNAL KEBIJAKAN PUBLIK Jurnal Perpajakan
Saraswati, Dwi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT SYNERGI RAVELINO TOURS & TRAVEL Saraswati, Dwi; Rioni, Yunita Sari
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4962

Abstract

The purpose of this study is to describe the calculation, deposit and reporting as well as the application of accounting for Income Tax Article 25 at PT. Synergi Ravelino Tours & Travel. The data used in this study are secondary data obtained through documentation and observation of financial statements for the data in 2017. The analytical method used in this study is descriptive analysis with a qualitative approach. The results of this study indicate that the calculations made by PT. Synergi Ravelino Tours & Travel complies with tax regulations. Delays in depositing and reporting Article 25 Income Tax will be subject to fines which can be detrimental to the company. The results of this study are PT. Synergi Ravelino Tours & Travel make deposits and report Article 25 Income Tax past the deadline set by the Taxation Law, thus subject to administrative sanctions.
ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN (STUDI KASUS KOTA MEDAN) Saraswati, Dwi; Putra Harahap, Ardhansyah
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4969

Abstract

This study discusses the reception of Hotel Taxes and Restaurant Taxes in Medan. It is expected that research will provide benefits and input for the regional government of Medan City to the Regional Tax and Retribution Management Agency in Medan. The type of data taken is Qualitative data. The subjects in this study were the Office of the Regional Tax and Retribution Management in Medan. In this study the object of the research is the report on the hotel income tax and restaurant tax in Medan from 2016-2018. Data collection techniques were obtained by interview techniques and documentation. Data analysis techniques used in this study were descriptive qualitative methods, namely data obtained, analyzed, and interpreted so as to provide complete information. The results of research studies show that the Taxes for Hotel and Restaurant Taxes in Medan have considerable potential compared to other types of taxes. This is consistent with the purpose of the research, which is analyzing and explaining, the effectiveness of Hotel Taxes and Restaurant Taxes in Medan. The Hotel Tax contribution rate of 2.28% in 2016, in 2017 was 2.58% and in 2018 Hotel Tax was 2.18%. For the restaurant tax contribution of 3.11% in 2016, in 2017 it was 3.74% and in 2018 the restaurant tax contribution was 3.17%. Hotel Tax Effectiveness in Medan City is 9.60% in 2016, for 2017 at 8.53%, and in 2018 the Hotel Tax effectiveness is 9.83%. For the effectiveness of Restaurant Taxes in Medan at 9.60% in 2016, in 2017 it was 8.76%, and in 2018 the effectiveness of Restaurant Taxes in Medan was 9.98%.
Pengaruh Kualitas Kompetensi dan Kerjasama Tim Terhadap Kinerja Karyawan Bank Papua Cabang Jakarta Melalui Produktivitas Saraswati, Dwi; A. Sabil, Rozi
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3873

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas kompetensi dan kerjasama tim terhadap kinerja karyawan Bank Papua Cabang Jakarta dengan produktivitas sebagai variabel mediasi. Penelitian dilakukan dengan pendekatan kuantitatif menggunakan metode survei dengan populasi dan sampel sebanyak 37 orang karyawan Bank Papua Cabang Jakarta. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Teknik analisis data menggunakan path analysis. Hasil penelitian menunjukkan bahwa kualitas kompetensi memiliki pengaruh positif dan signifikan terhadap produktivitas karyawan, serta terhadap kinerja karyawan secara langsung maupun melalui mediasi produktivitas. Namun demikian, kerjasama tim tidak menunjukkan pengaruh yang signifikan terhadap produktivitas maupun kinerja karyawan, baik secara langsung maupun melalui mediasi produktivitas. Produktivitas terbukti memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Berdasarkan hasil analisis, disarankan bagi manajemen Bank Papua Cabang Jakarta untuk meningkatkan kualitas kompetensi karyawan melalui pelatihan berkelanjutan dan optimalisasi produktivitas dengan memanfaatkan teknologi serta proses kerja yang efisien.
Analysis Of Accounting Information Systems Utilization At Pt Raudah Berkah Mulia To Improve Financial Efficiency And Accuracy Sembiring, Egia Mintania Sri Rezeki; Maisyarah, Renny; Saraswati, Dwi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11254

Abstract

This study aims to analyze the use of an Accounting Information System (AIS) at PT Raudah Berkah Mulia to improve financial efficiency and accuracy. The research method used was a qualitative approach through interviews, observation, and documentation. The results indicate that AIS implementation can accelerate the recording process, reduce manual recording, and improve the accuracy and consistency of financial data. Although there are still technical obstacles and limited user understanding, the AIS has an overall positive impact on the company's financial efficiency and accuracy
Analisis Penerapan Pajak Pertambahan Nilai (PPN) Atas Transaksi E-Commerce Pada Platform Shopee (Studi Kasus Merchant Kalibre Di Kota Medan) Gea, Beniati; Saraswati, Dwi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11261

Abstract

The rapid growth of e-commerce in Indonesia has encouraged the government to optimize tax revenue, particularly Value Added Tax (VAT) on Electronic Commerce Transactions (PMSE). This study aims to analyze the implementation of VAT on e-commerce transactions on the Shopee platform, specifically focusing on Kalibre Merchants in Medan City, and to examine the impact of VAT implementation on the merchant. This research employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and documentation involving informants from Shopee Indonesia, PT Kalibre Indonesia, and the Regional Office of the Directorate General of Taxes in North Sumatra. The results indicate that the implementation of VAT on e-commerce transactions on the Shopee platform has been carried out in accordance with the Regulation of the Minister of Finance Number 60/PMK.03/2022, in which Shopee is designated as a VAT collector for PMSE transactions. VAT is automatically collected at the time of transaction and remitted to the government by the platform. However, differences in understanding regarding service fees and VAT components were found among consumers and merchants. The implementation of VAT has administrative implications for Kalibre Merchants but does not significantly affect sales volume, as the VAT collection mechanism is fully integrated into the platform system. This study is expected to contribute to improving tax awareness and compliance in the e-commerce sector.
The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Nur’arifah, Dwi Dinda; Saraswati, Dwi; Sucipto, Tia Novira
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11365

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
Co-Authors , Yunita Sari Rioni A. Sabil, Rozi Alifah, Rifatul Br Ginting, Stefani Br Sinuhaji, Eginta Kaduna Doloksaribu, Kristin Natalia Eka Puspa Sari Gaol, Perawati Lumban Gea, Beniati Irawan, Alyarifah Hidayah Irdianti, Ananda Jaya Junawan, Junawan Laia, Insaf Lintang Dian Saraswati Martini Martini Nur’arifah, Dwi Dinda Putra Harahap, Ardhansyah Putra, M. Syukrillah Renny Maisyarah Sembiring, Egia Mintania Sri Rezeki Surbakti, Delta Citra Lestari Tampubolon, Tesalonika Tia Novira Sucipto urbakti, Delta Citra Lestari S Wan Fachruddin