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Perbandingan Kepatuhan Wajib Pajak Dalam Melaporkan SPT PPN Sebelum dan Sesudah Penerapan Sistem e-Faktur pada KPP Pratama Kuningan Hartanti Hartanti; Dwiyatmoko Puji Widodo; Ayu Rahayuningsih; Ratiyah Ratiyah
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 2 (2019): Jurnal Online Insan Akuntan (Desember 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.175 KB)

Abstrak: Pajak merupakan penyumbang terbesar penerimaan negara, salah satunya Pajak Pertambahan Nilai. Maka dari itu wajib pajak harus menyampaikan kewajiban pelaporan pajak berupa Surat Pemberitahuan Pajak. Ketepatan dalam penyampaian Laporan Surat pemberitahuan Pajak merupakan salah satu indikator dalam menentukan kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui perbandingan kepatuhan wajib pajak dalam melaporkan Surat Pemberitahuan Pajak pertambahan Nilai Sebelum dan Sesudah Penerapan Sistem e-Faktur pada Kantor Pelayanan Pajak Pratama Kuningan. Metode Penelitian dengan menggunakan analisis kuantitatif dengan uji homogenitas of varians dan uji simple T-Test Independent. Hasil Uji homogenitas of varians menunjukkan bahwa kepatuhan dalam melaporkan SPT PPN sebelum dan sesudah penerapan Sistem E-faktur memiliki varians yang tidak berbeda. Sedangkan Pada Uji Simple T-Test Independent menunjukkan adanya perbedaan rata-rata antara Kepatuhan Wajib pajak dalam melaporkan SPT PPN sebelum dan sesudah Penerapan Sistem E-Faktur pada Kantor Pelayanan Pajak Pratama Kuningan. Kata kunci: SPT, PPN, kepatuhan Wajib Pajak, E-Faktur Abstact: Tax is the biggest contributor to state revenue, one of which is Value Added Tax. Therefore, taxpayers must submit tax reporting obligations in the form of tax returns. Accuracy in submitting Tax Reports is one indicator in determining taxpayer compliance. This Study aims to determine the comparison of taxpayer complience in reporting Value Added Taxes Before and After Application of e-Invoicing System at the Pratama Kuningan Tax Office. Research methods using quantitative analysis with the homogeneity of variance test and the simple Independent T-Test. Homogeneity of variance test results show that compliance in reporting VAT before and after applying the E-invoice System has a variance that is not different. Where as the Independent Simple T-Test shows that there is an average difference between taxpayer compliance in reporting VAT tax returns before and after the implementation of the E-invoice system at the Pratama Kuningan Tax Office Key words:SPT, VAT, Taxpayer compliance, E-Invoice

Perbandingan Kinerja Keuangan Lima Bank Dengan Aset Terbesar Hartanti Hartanti
JURNAL ONLINE INSAN AKUNTAN Vol 2 No 2 (2017): Jurnal Online Insan Akuntan (Desember 2017)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstrak: Penelitian ini bertujuan untuk membandingkan kinerja keuangan Lima Bank dengan Aset terbesar yaitu Bank Mandiri, BRI, BCA, BNI dan CIMB Niaga. Untuk mengukur kinerja digunakan rasio CAR, NPL, ROA, ROE, NIM, LDR dan BOPO. Metode penelitian yang digunakan adalah metode analisa kuantitatif. Dalam penelitian ini dilakukan pengujian test homogenity of variances dan one way anova. Hasil penelitian dengan pengujian test homogenity of variances menunjukkan bahwa CAR, ROE, NIM, LDR memiliki persamaan yang signifikan antara BRI, Bank Mandiri, BCA, BNI dan CIMB Niaga. Sedangkan dalam pengujian one way anova menunjukkan bahwa CAR memiliki perbedaan yang signifikan antara BRI, Bank Mandiri, BCA, BNI dan CIMB Niaga. Kata kunci: CAR, NPL, ROA, ROE, NIM, LDR, BOPO Abstract: This study aims to compare the financial performance of the Five Banks with the Biggest Asset of Bank Mandiri, BRI, BCA, BNI and CIMB Niaga. To measure the performance used the ratio of CAR, NPL, ROA, ROE, NIM, LDR and BOPO. The research method used quantitative analysis method. In this research, we tested homogeneity of variances and one way anova. The results of the test with homogeneity of variances showed that CAR, ROE, NIM, LDR have significant similarities between BRI, Bank Mandiri, BCA, BNI and CIMB Niaga. While in one way anova test showed that CAR has significant difference between BRI, Bank Mandiri, BCA, BNI and CIMB Niaga. Keywords: CAR, NPL, ROA, ROE, NIM, LDR, BOPO

Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur Hartanti Hartanti; Rr Karina Alviani; Ratiyah Ratiyah
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 1 (2020): Jurnal Online Insan Akuntan (Juni 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of East Jakarta Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

Pengembangan Strategi Pemasaran Ayam Barokah Melalui Digital Marketing hartanti hartanti; Rina Oktiyani
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Abstrak - Perkembangan tekhnologi yang makin pesat mempengaruhi tren pemasaran saat ini, dimana mulai beralih ke pemasaran online atau digital marketing. Digital Marketing System memberikan kemudahan dalam berkomunikasi dan bertukar informasi, juga lebih mudah dalam menawarkan produk, serta jangkauan pemasarannya lebih luas dan efisiensi biaya pemasaran. Kemudahan inilah alasan penggunaan Digital Marketing System di Peternakan Ayam Barokah Karangwuni, Doplang,Teras, Boyolali . Metode penelitian yang digunakan adalah diskriptif kualitatif. Sumber data diperoleh dari hasil wawancara dengan para narasumber (informan) seperti peternak, pesaing, maupun konsumen, serta dari hasil observasi media online. Uji kevalidan data menggunakan triangulasi sumber. Teknik analisis data menggunakan analisis kualitatif yang terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitan penilitian menunjukkan bahwa terdapat penurunan penjualan dikarenakan permintaan menurun ditambah dengan kondisi pandemi covid 19, Untuk mengantisipasi menurunnya penjualan secara konvensional, peternakan ayam Barokah melakukan pemasaran langsung kepada konsumen tanpa melalui distributor, merubah produk dalam bentuk ayam matang, dan dengan digital marketing system, seperti menggunakan media sosial berupa Facebook, WhatsApp maupun Instagram, yang kemudian dikembangkan dengan Website. Pengembangan strategi digital marketing tersebut melalui tahap segmentasi, targeting, dan positioning. Kemudian mengkombinasikan 3 unsur bauran pemasaran berupa harga, produk, dan tempat, untuk mendukung maka unsur kempat yaitu promosi sebagai inti dari strategi digital marketing. Pengembangan strategi digital marketing berisi informasi mengenai variasi produk, harga dan cara pemesanan, penjualan langsung maupun layanan pesan antar. Kata Kunci: Strategi Marketing, Digital Marketing Abstract - The rapid development of technology has influenced the current marketing trends, which have begun to shift to online marketing or digital marketing. Digital Marketing System provides convenience in communicating and exchanging information, also easier in offering products, as well as wider marketing reach and marketing cost efficiency. This ease is the reason for the use of Digital Marketing System in Barokah Karangwuni Chicken Farm, Doplang, Teras, Boyolali. The research method used is descriptive qualitative. Data sources were obtained from interviews with informants (informants) such as farmers, competitors, and consumers, as well as from online media observations. Data validity test uses source triangulation. Data analysis techniques using qualitative analysis consisting of data reduction, data presentation, and drawing conclusions. The results of the research show that there is a decrease in sales due to decreased demand coupled with the condition of the covid pandemic 19, To anticipate the conventional decline in sales, Barokah chicken farms do direct marketing to consumers without going through distributors, changing products in the form of cooked chicken, and with a digital marketing system, such as using social media in the form of Facebook, WhatsApp and Instagram, which are then developed with the Website. The development of digital marketing strategies is through the stages of segmentation, targeting, and positioning. Then combine the 3 elements of the marketing mix in the form of price, product, and place, to support the four elements, namely promotion as the core of digital marketing strategy. Development of digital marketing strategies containing information on product variations, prices and ways to order, direct sales and delivery services.Keywords: Marketing Strategy, Digital Marketing

PENGARUH BIAYA PRODUKSI TERHADAP PENJUALAN PADA PT. PT SHINDENGEN INDONESIA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2016): April 2016
Publisher : Universitas Bina Sarana Informatika

Sales is the main thing in the company, because the main source of income comes from the sale. This study aimed to determine the effect of the cost of production to sales at PT. Shindengen Indonesia. This study used quantitative analysis techniques, which are becoming variable x is a variable y, while production costs are the result of the sale. Data in the form of time series data is data production costs and sales results from January 2013 to December 2015.Penulis using correlation analysis, regression and determination, and the data were processed using SPSS version 21. The results showed that there is a very strong relationship of 0.998 between production costs with sales and coefficient of determination shows R Square of 99.6% where the results of sales at PT Shindengen Indonesia affected by the cost of production amounted to 99.6%, remaining at 0.4% influenced by other variables that are not analyzed in this study. Based on hypothesis testing by t test obtained t count> t table (87 945> 2.032), then Ho is rejected, it means that there are significant effect between production costs with sales results. To suppress the increase in production costs as a result of failure cost PT Shindengen Indonesia should provide guidance to employees to keep concentration at work and always adhere to the intruction work or work instructions so as to reduce production costs and profits can be increased. Key words: Costs of production, sales

PENGARUH STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA PADA BANK BUMN PERSERO (2010-2015) Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

The capital structure is very important for banking companies, for the management must make the right decision because if the company's capital structure that is bad can cause high capital costs for the company and affect the growth of corporate profits. This study aims to determine the effect of simultaneous and partial capital structure of the Bank BUMN Persero profit growth. As for the research object is owned state-owned bank is the National Bank of Indonesia, Bank Rakyat Indonesia, the State Savings Bank and Bank Mandiri. Data used in the form of financial statements Six years in a row 2010-2015 period ended December 31. The research method uses quantitative methods to the analysis model of multiple linear regression coefficient. Partial use simple regression analysis model, which became the independent variable is the DER (X1), CAR (X2) and the dependent variable profit growth (Y) doped with SPSS 20. The results of this study indicate that capital structure seen from DER ratio and CAR are silmutan effect of 14.5% and no significant effect on earnings growth of state-owned banks, while partially also did not significantly affect the growth of state-owned bank profits. Management must be able to manage its capital structure primarily of capital from debt to improve performance so that debts can be met and the banks should pay attention to capital adequacy that comes from all the bank's assets that contain risks involved be financed from funds own capital of banks in addition to obtaining funds from sources - source outside the bank. Keywords : Capital Structure, Income Growth

ANALISIS PERHITUNGAN PPh BADAN DALAM RANGKA PENYESUAIAN UNDANG-UNDANG DAN PERATURAN PAJAK YANG BERLAKU Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

The country's biggest source of revenue comes from taxes, one of which comes from income tax on the subject of corporate tax. Corporate taxpayers in their tax obligations must be based on the Tax Act and regulations applicable taxes and carry out the assessment system in the form of bookkeeping self, count, deposit and report his income tax. This study aims to determine the amount of corporate tax under the Act and the applicable tax regulations in 1994 to 2013, while the law used is Act 10 of 1994, Act 17 of 2000, Act 36 of 2008 and Regulation government No. 46 2013. The method used is descriptive qualitative analysis by analyzing and comparing the magnitude of the tax year is based on rates of Law No.10 of 1994, Act 17 of 2000, Act 36 of 2008 and Government Regulation No. 46 in 2013. The data used in the form of financial statements of fiscal PT. HKR that have been through the process of fiscal correction. The research results indicate the magnitude of the corporate tax rate based on Law No.36 of 2008 is lower than the laws and regulations of the previous tax, taxable income to the extent the same amount of each tax year. While PP 46 can not be done due to gross income of more than $ 4.8 billion, so it does not include the criteria imposed PPH final 1%. This means the tax rate imposed on the taxpayer's particular company the lower body, so that the income tax paid by the lower. So hopefully with the lower rates, the level of awareness and tax compliance in implementing the higher tax obligations Key words : Corporate Income Tax, Tax Rate, Constitution and Regulations

ANALISA PENERAPAN KEBIJAKAN FASILITAS KAWASAN BERIKAT PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA TIMUR Ratiyah Rty; Hartanti Hartanti; Yola Feranika
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 8 No. 1 (2021): EDISI JUNI 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v8i1.3871

ABSTRACT The government continues to encourage export growth, apart from facilitating licensing and formulating supporting policies, the government also provides customs facilities in the form of bonded zone facilities. This Bonded Zone acts as an Export Processing Zone because goods produced in this area are prioritized for export. Government efforts to accelerate economic growth and increase the attractiveness of foreign and domestic investment. Based on Government Regulation Number 85 of 2015 concerning bonded storage is a building, place or area that meets certain requirements which is used to store imported goods and/or goods originating from other places in the customs area to be processed or combined before being exported or imported for use. The purpose of this research is to determine the implementation of the bonded zone facility policy provided by the Directorate General of Customs and Excise to bonded zone companies. This research is a qualitative research. The result of this research is that the Directorate General of Customs and Excise provides and implements a bonded zone facility policy and with the implementation of a bonded zone facility policy in order to facilitate the smooth flow of imported or exported documents and goods to entrepreneurs. Keywords: Policy Implementation, Bonded Zone Facilities. ABSTRAK Pemerintah terus mendorong pertumbuhan ekspor, selain dengan mempermudah perizinan dan membuat kebijakan pendukung pemerintah juga memberikan fasilitas kepabeanan berupa fasilitas kawasan berikat. Kawasan Berikat ini berperan sebagai Export Processing Zone karena barang-barang yang diproduksi dalam kawasan ini diutamakan untuk diekspor. Usaha pemerintah untuk menselarasikan pertumbuhan ekonomi dan meningkatkan daya tarik penanaman modal asing dan modal dalam negeri. Berdasarkan Peraturan Pemerintah Nomor 85 Tahun 2015 tentang penimbunan berikat adalah bangunan, tempat atau kawasan yang memenuhi persyaratan tertentu yang digunakan untuk menimbun barang impor dan/atau barang yang berasal dari tempat lain dalam daerah pabean guna diolah atau digabungkan sebelum diekspor atau diimpor untuk dipakai. Tujuan dilakukan penelitian ini adalah untuk mengetahui penerapan kebijakan fasilitas kawasan berikat yang diberikan oleh Direktorat Jenderal Bea Dan Cukai kepada perusahaan kawasan berikat. Penelitian ini merupakan penelitian kualitatif. Hasil dari penelitian ini adalah Direktorat Jenderal Bea Dan Cukai memberikan dan menerapkan kebijakan fasilitas kawasan berikat dan dengan adanya penerapan kebijakan fasilitas kawasan berikat guna memberikan kemudahan untuk memperlancar arus dokumen dan barang impor atau ekspor kepada pengusaha. Kata Kunci: Penerepan Kebijakan, Fasilitas Kawasan Berikat

ANALISA KOREKSI FISKAL LAPORAN KEUANGAN PADA KONSULTAN PAJAK VAUDY STARWORLD & PARTNERS JAKARTA Hartanti hartanti; Kenny T Fadjari
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2014): APRIL 2014
Publisher : Universitas Bina Sarana Informatika

Agency is one subject of income tax, to calculate the amount of income tax payable bookkeeping company must make customized with taxation legislation. Under article 4, paragraph 1 of Law No. 36 of 2008 which became the object of the tax is income, but in the application of tax accounting, recognition of expenses, require special accounting treatment. Underlying this issue is the tax accounting method differences between accounting and tax, it can not be separated with the time difference and the difference remains between accounting and fiscal. This research was conducted in order to determine the outcome of fiscal correction and its effect on the coorporate income tax calculations do Starworld Vaudy Tax Consulting & Patners Jakarta. The data obtained by observation, interviews, and documentation while an analytical technique used is descriptive qualitative analysis. The results of his research is the amount of taxable income according to the calculations of different companies after analysis of the financial statements of the fiscal correction, according to the company (before analysis) taxable income of Rp. 573.014.00 , while income taxation under the Act (after analysis) of Rp. 576. 740. 000, the difference to give effect to article 29 of income tax to be paid, according to the company (before analysis) of Rp.16.900.509, while according to the Tax Act (after analysis) of Rp.17.400.551, there is a difference of Rp.500.042, accrued companies, as well as installments of income tax article 25 according to the company (before analysis ) of Rp. 3.491.709, while according to the Tax Act (after analysis) of Rp. 3.533.379, For the company to be more careful in making reconciliation / correction adjusted fiscal Regulation Legislation Taxation Key words: Fiscal corection, PPh for Company

PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-SPT PPh ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK PADA CV. MIKITA Dwiyatmoko Puji Widodo; Hartanti Hartanti
Jurnal Profiet Vol 3 No 1 (2019): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.443 KB)

Direktorat Jenderal Pajak senantiasa untuk terus meningkatkan kualitas pelayanannya terhadap wajib pajak. Salah satu upaya untuk meningkatkan kualitas pelayanan adalah dengan menerapkan sistem elektronik dalam pelaporan pajak seperti e-Filling, e-SPT, e-Faktur. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari pengetahuan perpajakan dan penerapan e-SPT PPh Orang Pribadi terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode pengumpulan data dengan metode survey dan menggunakan kuesioner yang disebarkan kepada wajib pajak karyawan pada CV. Sedangkan metode analisis yang digunakan analisis kuantitatif dengan uji statistik korelasi, regresi linier berganda. Hasil penelitian menunjukkan bahwa terdapat hubungan yang kuat antara pengetahuan perpajakan dan Penerapan E-SPT PPh orang pribadi terhadap kepatuhan perpajakan. Dan terdapat pengaruh yang signifikan antara pengetahuan perpajakan dan Penerapan E-SPT PPh orang pribadi terhadap kepatuhan perpajakan

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