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All Journal AKUNTABILITAS Jurnal Media Informatika Innovative: Journal Of Social Science Research
Yudistira, era
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
Urgensi Pembukuan Dalam Pengelolaan Keuangan Usaha Mikro Baitii, Nur; Santi, Mila; Yudistira, Era; Listyarini, Rakhmawati
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Abstract

Micro business, often face problems related to the lack of knowledge and understanding of business actors regarding the importance of financial management. Financial management is an important aspect for the company's progress. Financial management can be done through accounting. Accounting has always played an important role in entrepreneurship. Accounting allows micro business to obtain financial information when running their business. This qualitative research method aims to provide a more detailed explanation regarding financial management at the Kevin Sembako Store. This research technique will be limited to the accounting technique used, namely a simple accounting bookkeeping system. Good bookkeeping is the foundation for compiling financial reports such as profit and loss reports, capital changes reports, and balance sheets. Transaction data recorded neatly will make it easier to calculate income, expenses, assets, liabilities and capital. Through financial reports prepared based on accurate bookkeeping, business actors can easily understand the financial performance of their business. They can see whether their business is making profits or losses. Useful financial reports don't only cover quantitative aspects. Financial bookkeeping in a business or business is a strong foundation for building a business, which if not managed well will have fatal consequences for a business. From the research results, it can be concluded that the bookkeeping process is very important in managing a business.
Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) Terhadap Pendapatan Wajib Pajak Badan Usaha di Kota Metro Yudistira, Era; Carmidah, Carmidah; Nisa, Thoyibatun
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10872

Abstract

Salah satu upaya pemulihan kondisi APBN yang dilakukan oleh pemerintah adalah dengan menaikan tarif pajak pertambahan nilai (PPN) menjadi 11% di bawah UU Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen untuk kemudian diteruskan oleh para pelaku usaha kecil dan menengah (UKM) ke konsumen melalui kenaikan harga produ. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen kemudian diteruskan oleh para pelaku usaha mikro,  kecil dan menengah (UMKM) ke konsumen melalui kenaikan harga produk. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kenaikan Pajak Pertambahan Nilai (PPN) terhadap pendapatan wajib pajak badan usaha di wilayah Kantor Pelayanan Pajak (KPP) Kota Metro. Analisis data yang digunakan dengan uji statistik deskriptif, uji validitas instrumen, uji reliabilitas instrumen, uji prasyarat, analisis regresi sederhana, uji t (parsial) dan koefisien determinan(R2). Hasil penelitian menunjukan kenaikan tarif PPN 11% berpengaruh negatif terhadap pendapatan usaha di Kota Metro.
PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO yudistira, era
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35730

Abstract

One of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SMEs
Co-Authors Baitii, Nur carmidah, carmidah Listyarini, Rakhmawati Nisa, Thoyibatun Santi, Mila