Article Per Year (5 Year)
p-Index From 2020 - 2025
5.58
P-Index
This Author published in this journals
All Journal BULETIN OSEANOGRAFI MARINA Jurnal Mirai Management Phinisi Integration Review AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Besaung : Jurnal Seni Desain dan Budaya Jurnal Sains Riset Jurnal Ilmiah Profesi Pendidikan Jurnal Chart Datum PINISI Discretion Review JEKPEND Jurnal Ekonomi dan Pendidikan Amina REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Annual Conference on Islamic Early Childhood Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) International Journal of Social Science, Education, Communication and Economics AKUNSIKA: Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Maritim Malahayati JURNAL PARADIGMA: Journal of Sociology Research and Education Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Celebes Journal of Community Services Jurnal Sistem Informasi, Akuntansi dan Manajemen J-CEKI As-Syirkah: Islamic Economic & Financial Journal
Muhammad Azis
Fakultas Ekonomi Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

Published : 50 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)

 1 
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
Co-Authors Abadi, Ridfan Rivaldy Abd. Rasyid Syamsuri Abduh, Amirullah Abdul Karim Adiaksa, Harvan Aldayanti, Nur Alhieza, Nur Amartika, Christine Delia Anwar Ramli Anwar, Azwar Armayadi, Yoga Ashar, Muhammad Ashar, Muhammad Ashari, Elza Rahayu Asmoro, Nuki Widi Asrida Asrida, Asrida Azis, Fajriani Azisah, Nur Cahaya, Muthia Nur Dedi Harianto Dedi Kurniawan Desi, Natsar Dewi, Sasmita Dunakhir, Samirah Dwi Utami Fadillah, Rifai Fajar Arwadi Fathirah, Dian Fijrianti, Alda Hadrianti, Siska Hamzah, Hajrah Hamzah, Linduaji Hariany Idris Hasanah , Niswatun Hasyim, Sitti Hajerah Hermawati Hermawati, Hermawati Hidayah, Hafidz Muhammad Hidayah, Khairul Idris, Fardini Inanna, Inanna Kamaludin Kamija, Kamija l Imam Fatoni, Khoirol Lubis, Fahrul Ramadhan M. Ridwan Tikollah Masnawaty Muchtar, Nur Fadilah Muhammad Jafar, Muhammad Muhammad Kholis, Muhammad Muhammad Rakib Mukhammad Idrus Munawarah, Nita Madinatul Musari, Ila Musfira Muslem Muslem, Muslem Muthaharah, Fitria muttaqinah, Andi Ratu Muwahid, Fadli Muzaroddin, Ihrof Najamuddin Najamuddin, Najamuddin Ningsih, Nur Rubiati Nisah , Khairun Nur Afiah, Nur Nuraisyiah Nuraisyiah, Nuraisyiah Nurzalsabilah Pamungkas, Putra Purnama Sari Putra, Muh Ardiansyah Putri, Deby Octafiani Qayyum, Abd. Rahman Qomariah, Bunga Nur Rahmatullah, Amri Rasul, Imra Ukhriana Ratu Winda, Gusrianti Razak, Nur Rahmatika Rijal, Abdul Ritonga, Almiftahul Jannah Rosnaini Daga Rusdi, Nur Risma S, Masnawaty Sabaruddin Sahade Salfauqi Nurman, Salfauqi Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Rifki Setiyadi, Johar Siregar, Barly Harly Sri Utami Sulastri Devi Lestari. S Syahputri, Ardita Syahruddin, Nilam Cahya Thamrin Tahir Tikurede, Meli Tuti Supatminingsih Waliyullah, Akbar Widodo S Pranowo Yoshita, Rika Yusdiana, Yusdiana Yusuf, Dian Madinah