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All Journal ACCOUNTHIK : Journal of Accounting and Finance Indonesian Accounting Research Journal
Usmani, Usmani
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perbandingan Metode Perencanaan Pajak PPH 21(Gross Up Method dan Net Method) Pada PT Dok dan Perkapalan Kodja Bahari (Persero)Cabang Cirebon Usmani Usmani; Arif Afriady
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.714 KB) | DOI: 10.35706/acc.v4i2.2209

Abstract

Salah satu pemasukan terbanyak di Indonesia berasal dari sektor pajak. Akan tetapi di lain pihak beban pajak menjadi salah satu beban bagi perusahaan dikarenakan dapat mengurangi laba perusahaan, oleh karena itu banyak perusahaan yang kini tengah melakukan perencanaan pajak. Sistem penerapan pajak di Indonesia sendiri berlaku Self Assesment yang menjadi pendorong dari perencanaan pajak. Penelitian ini bertujuan untuk mengkaji perhitungan metode perencanaan pajak pph 21 (gross up method dan net method) pada PT. Dok & Perkapalan Kodja Bahari (PERSERO) Cabang Cirebon yang dapat digunakan sebagai perencanaan pajak. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan, serta daftar  pegawai tetap beserta penghasilan tahun 2018.Hasil penelitian ini menunjukkan bahwa perhitungan PPh Pasal 21 dengan menggunakan Gross Up Method memperoleh take home pay seorang pegawai akan meningkat tanpa harus memikirkan kembali pemotongan PPH Pasal 21 serta baik pegawai maupun perusahaan mendapatkan keuntungan masing-masing. Kata Kunci     : PPh ps 21, gross up method, net method
Analisis Faktor-Faktor Yang Memengaruhi Potensi Penerimaan Pajak Parkir Di Kabupaten Bandung Barat (Studi Kasus Pada Badan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat) Anida Iqlima Pitriyani; Usmani
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.722 KB)

Abstract

One component of the local tax in West Bandung Regency is the parking tax. In 2014-2018 parking tax receipts always increased and reached the target. However, in such an increase the parking tax is the type of local tax with the least revenuei compared to other taxes, whereas when viewed from potential, the parking tax has great potential. Thei purposei ofi thisi studyi isi toi findi outi thei factorsi thati affecti parking tax receipts in West Bandung Regencyi. The results of this study show there are factors that influence parking tax receipts including thei numberi ofi vehiclesi, thei numberi ofi WPi, thei availability ofi parkingi lots, parking rates, policies, and internal factors in the form of disagreements regarding the division of land between taxes and parking levies from BPKD and DISHUB
Pengaruh Penerapan Cashless Payment terhadap Perilaku Penerimaan E-Samsat berdasarkan Pendekatan Technology Acceptance Model Reffi Trinovayanti Purwanto; Riauli Susilawaty Hutapea; Usmani
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.505 KB)

Abstract

To increase participation in the payment of Vehicle Tax (PKB), the West Java Provincial Government implements cashless payment by creating an E-Samsat Jabar, one of the payments can using Bank ATMs. In reality, there are still obstacles because the user still find it difficults. The research purposes is to find out how the acceptance of E-Samsat in the implementation of cashless payment with Technology Acceptance Model (TAM). The research methods is descriptive quantitative. The sampling technique is purposive sampling and resulted 10 Districts/City in West Java Province as sample. The analyzed model using SEM-PLS with SmartPLS. The results of this research shows Perceived Ease of Use has proven to influence Perceived Usefulness and Attitude Towards Using, Perceived Usefulness has proven to influence Attitude Towards Using, and Attitude Towards Using has proven to influence Acceptance of E-Samsat. And also prove that Perceived Usefulness has not influence the Acceptance of E-Samsat.
Co-Authors Afriady, Arif Anida Iqlima Pitriyani Reffi Trinovayanti Purwanto Riauli Susilawaty Hutapea