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All Journal AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmiah Raflesia Akuntansi Jurnal Arastirma ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Journal Of World Science Jurnal Pengabdian Masyarakat Formosa (JPMF) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Social And Economics Research Journal of Finance and Business Digital (JFBD) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Innovative: Journal Of Social Science Research Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research
Hambani, Susy
Fakultas Ekonomi Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency Setiawan, Angga Permana; Hambani, Susy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2782

Abstract

This research aims to examine the influence of tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi Regency. This research uses quantitative methods with surveys as a data collection technique. The population in this study includes all taxpayer vehicles registered at the PPPD Sukabumi 1 Cibadak Regency Area, totaling 369,165 taxpayers. A sample of 100 motor vehicle taxpayers was selected using a probability sampling technique with a simple random sampling method. The research results show that tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions simultaneously have a positive influence on motor vehicle taxpayer compliance. Partially, tax knowledge and taxpayer awareness do not have a positive influence on motor vehicle taxpayer compliance, while taxpayer income and tax sanctions have a positive influence on motor vehicle taxpayer compliance.
Analysis of Accounting Treatment of Damaged Products for Production Cost Calculation at CV ABC Ningsih, Nur Afni Fitria; Lasmana, Andy; Hambani, Susy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3039

Abstract

The aim of this research is to determine the calculation of the cost of production costs incurred, the accounting treatment of damaged products and the results of analysis after calculating damaged products. The research was conducted at CV ABC Bekasi. The research uses quantitative research methods with a qualitative descriptive method approach. The results for this research are the calculation of the cost of production at CV ABC Bekasi using the Full Costing method. The causes of damaged products at CV ABC Bekasi are exposure to a hot iron and stains that cannot be removed on the product, shadding, wrong unloading and dancing which causes clothes damage and cannot be repaired. The accounting treatment for damaged products at CV ABC Bekasi is normal and salable for sale. CVABC does not include sales proceeds from damaged products into the calculation of the cost of production. The sales proceeds are not charged to factory overhead costs because the company assumes that the proceeds from sales of good products are sufficient to meet the company's profit targets.
Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG Hanan, Muhammad Syaepul; Hambani, Susy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3077

Abstract

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Afifah, Maranti Agnes Wakei Alfiyah Alfiyah Khanza Alma Nurul Febrianti An Nisa Fitriyani Andini Andini Rahmawati Andy Lasmana Andy Lasmana Anggari, Azwina Putri Asih Lestari, Asih Assyifa Assyifa Melani Aziz, Ayi Jamaludin Cindriyanti Cindriyanti, Cindriyanti Defriani, Hartika Dina Nurul Angelina Harahap Dwi Salma Nur Islami Edi Priyono Eka Yulyanti, Yurika Fadilla Syahrani Falsa Mulia Falsa Mulia Farizka Susandra Fe, Didi Fifi Nur Fitri Zakiyah Fillany, Ricken Fira, Syafira Agnita Aulia Firlian Janiati Fitra Weli Fitria, Julia Galih Saputra, Galih Hanan, Muhammad Syaepul Harefa, Efaluas Hendriyan Taofik Hutomo, Yoyok Priyo Ibrahim, Tubagus Maulana Ifan Setiawan Indra Cahya Kusuma Indra Kusuma Khatami, Faradina Husna Listiawati, Tia Maria Magdalena Maria Magdalena Melani Maria Ulfa Mariani, Nur Azizah Mas Nur Mukmin Megan Asri Humaira Melani , Maria Magdalena Melani, Maria Magdalena Muhammad Iksal Ilham Mutiara Sibarani Nahda, Elin Aulia Ningsih, Nur Afni Fitria Nufharistiara, Alya Nurlela Nurul Hidayah, Asshafa Dwia Oktafiani, Devi Rachmawati, Ilmadira Izni Raden Faiz Mustofa Rahmawati, Andini Ramadianti, Ramadianti Retno Hafsari, Windi Nabilah Riana Rizkiyanti Rizky Pebriansyah Roestamy, Martin Rohmat Saeful Anwar, Saeful Saepul Anwar Saepul Anwar Saepul Anwar Saskia, Anggy Sekar Ayu Ningrum Sendy Pratama Septiani, Dina Setiawan, Angga Permana Siti Utari Suciati, Laras Sudarijati Tini Kartini Veranika Eka Agustin Warizal Wulan Permatasari Yola Fitria Ramadanti Yoyok P.Hutomo Zahra Amalia Zamasari