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Pengaruh frekuensi pemeriksaan pajak dan kualitas pemeriksa pajak terhadap tingkat kepatuhan wajib pajak badan HUMALA SETIA
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.581 KB) | DOI: 10.34208/jba.v17i1.10

Abstract

This Study was intended to obtain empirical proofs that tax audit frequency and quality of tax auditor have influence tax compliance level of companies. Procedure of data collecting done at this research is by propagating questioners to taxpayer trough survey mail as well as propagated in service point (TPT) at each tax service office to be delivered to taxpayer to or is reporting. Each letter to be addressed to company owner or manager. This is need to be done to be able to control the effect of understanding quality of taxation responsibility of tax payer. Beside, researcher make contact trough telephone to reconfrim and remind to the questioner which had been sent previous two week. While the adjustment of taking minimal sample according to the number of effective company taxpayer at regional office of directorate general of taxation of east part of Java I in each tax service office totally 200 taxpayer. Result of research using analysis of Strutural Equation Modelling (SEM) that frequency of tax audit have negative and significant influence to compliance level of company taxpayer. While, quality of tax auditor have positive and significant influence to compliance level of company taxpayer. Result of finding in this study also give more understanding of some factor in tax auditing activity having negative influence to compliance level of company taxpayer and try to optimize auditor quality in order to minimize detection error according to principle of equal treatment can be accomplished and eventually tax evasion activity could be lessened.
PROSEDUR PERHITUNGAN, PEMUNGUTAN, PENCATATAN, PENYETORAN, DAN PELAPORAN PPH PASAL 22 ATAS PENJUALAN BAHAN BAKAR DI PT. ABC INDRIANI LESTARI; HUMALA SETIA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.417 KB) | DOI: 10.34208/jba.v19i1a-2.308

Abstract

The purpose of this study was to determine the process of calculating, collecting, recording, depositing, and reporting of Income Tax Article 22 on the sale of fuel at PT. ABC and PT. ABC Transit Terminal 1, for the period January to December 2015. The study was also to test the compliance of the taxpayer to demonstrate the certainty of tax laws in Indonesia. Data for this study consisted of data and analysis in order to provide a clear picture. This study used a descriptive analysis for research and factual data. The object of this research is PT. ABC and PT. ABC Transit Terminal 1 for the period January to December 2015. The author uses the technique of collecting primary and secondary data of the person responsible and notes. It can be concluded as follows. First, the collection and recording of Income Tax Article 22 is done automatically through the ERP system. Income Tax Article 22 from the sale of fuel to gas stations PT. ABC collected by multiplying the rate of 0.25% with prices before VAT, fuel sales to other than an agent / distributor PT. ABC collected by multiplying the rate of 0.3% with prices before VAT, sales of CNG to the agent / distributor PT. ABC collected by multiplying the rate of 0.3% with the price before VAT, as well as the deposit and reporting is done on the date on or before the maturity date. Second, the process of calculating, collecting, recording Income Tax Article 22 carried out by PT. ABC and reporting of Income Tax Article 22 carried out by PT. ABC Transit Terminal 1, for the period January to December 2015 in accordance with Article 22 of Income Tax regulations in Indonesia.
Co-Authors INDRIANI LESTARI