Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.441

P-Index

This Author published in this journals

All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Profiet JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Online Insan Akuntan Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Administrasi Kantor Info Abdi Cendekia JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Financial Management Studies JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Prawara Jurnal Pengabdian Masyarakat

Dwiyatmoko Puji Widodo

Universitas Bina Sarana Informatika

Author-ID : 2436367

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

PENGARUH PENCAIRAN ATAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA KRAMAT JATI Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 2 (2016): Oktober 2016
Publisher : Universitas Bina Sarana Informatika

A source of revenue from the tax is the most potential to increase state revenue each year. To increase tax revenues is then held tax collection. But in doing this tax the government often find some obstacles. One of them is the tax arrears. To overcome these obstacles it is necessary to collection action. In this study the authors used quantitative analysis, determination, regression and hypothesis testing, which became independent variable in this study is liquefaction top billing with a letter of reprimand (X1), liquefaction top billing forced letter (X2), and the dependent variable is the tax revenue ( Y). This research was conducted in KPP Pratama Jakarta Kramat Jati. The purpose of this study was to determine the effect of liquefaction top billing with warning letters and letters to tax revenues forced the period January 2012 to December 2014. The results of this study is that the disbursement letter of reprimand and forced letter effect on tax revenue. It can be seen from the test results f simultaneously that show the results of 0.000 (<0.05), which showed no significant effect. The amount of R square of 0.426 which only shows that the melting of the top billing with a letter of reprimand and forced only effect of 0.426% of the tax revenue, while 99.574% influenced by other variables Keywords : Warning Letter, Letter Forced, Tax Revenue

ANALISA PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANGAN PADA PT. TATA BUSANA JAKARTA Pujiwidodo, Dwiyatmoko
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

The main purpose of a business activity is generating as much profit as possible. In a trading company, the sale of merchandise is a major source of profit. Therefore, the company should be able to manage the resources they have to make the right policies, especially policies in terms of merchandise inventory accounting treatment. The role played by inventory leads to errors in the accounting treatment of stock merchandise will directly influence the presentation of the financial statements. Statement of Financial Accounting Standards (SFAS) No. 14 explains how the accounting treatment for inventories. During this PT. Tata Busana not conduct a review of the accounting treatment for inventories of merchandise customized with SFAS no. 14. Therefore, it is necessary to analyze the accounting treatment for inventories at PT. Tata Busana, whether in accordance with SFAS No. 14. The data obtained using the documentation and observation techniques. Analysis of the data is to use a comparison of inventory accounting perlakun PT. Tata Busana with SFAS No. 14. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: there is a mismatch in the accounting treatment of PT. Dressmaking when compared with SFAS No. 14, especially in terms of measurement, recognition and disclosure of inventories Keywords: Merchandise Inventory, Inventory Accounting Treatment, SFAS No. 14

Pengaruh Pelaksanaan Pajak Penghasilan Nomor 23 Terhadap Pajak Penghasilan Pasal 4 Ayat (2) Pada Lembaga Sertifikasi Profesi Broker Properti Indonesia Sabil Sabil; Ihwan Wahyudi; Suhartono Suhartono; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo; Teni Agustina; Lukman Hakim
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol 3 No 2 (2020): Juli (2020) - Desember (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v3i2.671

Tujuan dari penelitian ini adalah untuk meneliti pengaruh pelaksanaan pajak penghasilan nomormor 23 terhadap pajak penghasilan pasal 4 (2). Populasi pada penelitian ini adalah laporan pajak pada lembaga sertifikasi properti broker properti Indonesia dan yang menjadi sampel pada penelitian ini adalah realisasi penerimaan pajak tahun 2016-2018. Data yang digunkan adalah data sekunder yang diperoleh dari bagian administrasi lembaga sertifikasi profesi broker properti Indonesia. Jenis penelitian ini adalah eksplanatori riset dengan pendekatan kuantitatif. Alat analisa menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pajak penghasilan nomor.23 tahun 2018 mempunyai pengaruh signifikan positif terhadap pajak penghasilan pasal 4 (2).

Persepsi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dwiyatmoko Pujiwidodo
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 1 (2016): Jurnal Online Insan Akuntan (Juni 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.029 KB)

Abstrak: Salah satu faktor yang mempengaruhi kepatuhan wajib pajak adalah sanksi perpajakan. Penelitian ini bertujuan untuk mengetahui apakah sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi dan seberapa besar pengaruh yang diberikan dari sanksi pajak itu sendiri. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi pada KPP Pratama Tigaraksa. Teknik pengambilan sampel menggunakan pendekatan slovin. Metode pengumpulan data yang digunakan adalah kuesioner. Sampel yang digunakan dalam penelitian ini adalah 400 responden. Teknik pengumpulan data yang digunakan yaitu observasi, kuesioner dan studi dokumentasi. Metode analisis data yaitu analisis kuantitatif. Pengolahan data menggunakan program SPSS Versi 22.0. Pengujian data yang digunakan adalah uji validitas, uji reliabilitas, uji normalitas, koefisien determinasi, uji hipotesis dan uji analisis regresi linear sederhana. Hasil penelitian ini menunjukkan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi, dan besarnya pengaruh yang dihasilkan oleh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi sebesar 0,36% Kata kunci: kepatuhan wajib pajak orang pribadi, sanksi perpajakan Abstract: One of the factors that influence taxpayer compliance is tax penalties. This study aims to determine whether tax penalties affect the compliance of individual taxpayers and how much influence given of sanctions the tax itself. Population of this study are all individual taxpayer on KPP Pratama Tigaraksa. The sampling technique using slovin approach. Data collection method used was a questionnaire. The sample used in this study was 400 respondents. Data collection techniques used are observation, questionnaire and documentary study. Data analysis method is quantitative analysis. Data processing using SPSS version 22.0. Testing data used are validity, reliability test, normality test, the coefficient of determination, hypothesis testing and simple linear regression analysis test. Results of this study indicate tax penalties affect the compliance of individual taxpayers, and the influence generated by the tax penalty against an individual taxpayer compliance of 0.36%. Keywords: individual tax payer compliance, sanctions tax

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

Strategi Pemasaran Menyambut Pranatan Baru Pariwisata Yogyakarta (Studi Kasus Hotel Cabin Sutomo) Sugiyah Sugiyah; Kartika Yuliantari; Nurhidayati Nurhidayati; Dwiyatmoko Puji Widodo
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 5, No 2 (2021): September 2021
Publisher : Universitas Bina Sarana Informatika

Tourism, especially hotels, is one sector that has felt the impact of the COVID-19 pandemic. To accelerate the economic recovery of the tourism sector, especially hotels, regulations are needed that can strengthen this change, both from regulations from the central and regional governments that can encourage hospitality to return to enthusiasm referring to health protocols. The purpose of this study is to examine the marketing strategy of the Cabin Sutomo hotel based on the new Yogyakarta tourism institutions. This research is descriptive qualitative, which is based on scientific studies, principles, and fundamental assumptions of science, by utilizing deductive reasoning supported by valid information and then processed for analysis through research principles. The collection method uses interviews and documentation. The results of the study explain the existence of Pergub Number 48 of 2020, the D.I. Government. Yogyakarta regarding Guidelines for Preparation, Guidelines for Implementation of Public Service Activities and Community Economics in the Special Region of Yogyakarta in the prevention and control of Covid-19 and the book Pranatan Anyar Plesiran Jogya, Guidelines for Adapting New Habits of Tourism DIY, encourage Hotel Cabin Sutomo to make changes to marketing strategies, through product aspects services and employees who pay attention to health protocols, prices with new normal jargon, increasing online (digital) promotions. With this measure in 2020 during the pandemic, room sales decreased by 22.7% compared to 2019. With this decline in sales, Hotel Cabin can still operate without reducing employees.Keywords: Marketing strategy, New institutions, Tourism

ANALISA RASIO PERPUTARAN PERSEDIAAN BUSANA MUSLIM TERHADAP JUMLAH PENJUALAN BULANAN PADA PT. TATA BUSANA DI JAKARTA Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Current economic developments resulted in a business activity that is increasingly faced with complex problems and dynamic. To deal with these problems, the company is expected to innovative and capable of adapting to the changes that occur. In a trading company, the ability to store enough supplies to meet the needs of customers can be a very complex problem. Failure to do so could result in loss of sales. On the other hand, too much supply store will be able to increase the risk of losses due to the price reduction, damage or changes in customer buying patterns. Merchandise inventory and sales at PT. Dressmaking decline and rise every month, this is because the Muslim fashion market conditions uncertain. Therefore, it is necessary to analyze the inventory turnover Muslim clothing at. Dressmaking so as to know how much inventory will be sold each month. Data obtained by using techniques of documentation and observation. Analysis of the data using the formula inventory turnover ratio and average days - average inventory. PT. Tata Busana is a company engaged in the field of Muslim fashion retail. The results of the analysis as follows: (1). Inventory turnover is always increase except in September to December. (2) The level of sales is also always increase except in August, September and December Keywords : Day Average - Average Inventory, Inventory Turnover Ratio, Sales

PENERAPAN SAK ETAP DALAM LAPORAN KEUANGA N PADA KOPERASI KARYAWAN PT. TATA BUSANA JAKARTA Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Preparation of financial statements must be based on generally accepted accounting standards. Standards used in the preparation of financial statements is a standard accounting cooperative entities without public Accountability (SAK ETAP). SAK ETAP is the new standard issued bond replaces SFAS No. accountant Indonesia 27. This scientific article is to discuss the implementation of the SAK ETAP Employees Cooperative PT. Tata Busana aimed to find ways of applying SAK ETAP conducted by the Employees Cooperative PT. Tata Busana and conduct a review aspects assessed to see the accuracy of SAK ETAP Employees Cooperative PT. Tata Busana. Based on the results of the research, it was concluded that Based on the results of the research, that the Employees Cooperative PT. Tata Busana has not made full SAK ETAP as standard in the preparation of financial statements. Therefore Cooperative Employees PT. Tata Busana should perform financial statement presentation SAK ETAP with good and complete, in order to provide full information on the financial condition of the Employees Cooperative PT. Tata Busana. Keywords : Cooperative, SAK ETAP

ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA MEMINIMALKAN PPN TERHUTANG PADA CV. MIKITA COOKIES Dwiyatmoko Pujiwidodo
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 4, No 1 (2017): April 2017
Publisher : Universitas Bina Sarana Informatika

To implement the savings tax obligations and the tax burden, the company can implement tax planning. Tax planning is legal or process attempts to manipulate, organize business and the transaction so that the tax payer is a tax debt in an amount of at least but still within the scope of the provisions of the taxation laws in force. This study aims to identify and analyze the impact of tax planning in an effort to minimize the value-added tax payable on CV. Mikita Cookies. Based document of VAT in 2014, CV. Mikita Cookies transact with suppliers who have registered themselves as PKP or not PKP, so that not all purchases issuing tax invoices, it affects the calculation of VAT. Of the various ways of tax planning VAT, in this study, the authors apply the optimization of crediting of input tax. From the discussion, it can be seen that the document in 2014, VAT owed to be paid is Rp. 212 046 749, -, with total purchases of PKP Rp. 10,917,702,280 and the total purchase Non PKP Rp. 810 189 115, After the VAT tax planning with patterns of maximizing tax creditable input VAT payable then the resulting total of Rp. 131 027 838, -. Assumed in 2014 that CV. Mikita Cookies only deal with PKP, so that on every purchase of goods / services CV. Mikita Cookies get a tax invoice

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

Co-Authors -, Lukman Hakim -, Sabil Sabil Aâ€™isyah Setyaningrum Abdurrachman Abdurrachman Abella Saniyyah Almaripah Almaripah Amalia Tresna Fadhilah Amin Setio Lestiningsih Ana Maria Marlina Atri Nodi Maiza Putra Ayu Rahayuningsih Devi Angel Nikita Sianturi Devy Sofyanty Dinda Faudiasari Hartanti Hartanti Ida Zuniarti Ihwan Wahyudi Indria Widyastuti Lukman Hakim Lukman Hakim Lukman Hakim Mitra Darlianna Harahap Monica Monica Nadila Ananda Putri Nova Fitrianti Nur Abdillah Nurhidayati Nurhidayati Octa Pratama Putra Puput Widiyasari Rafika Ludmilla Rahil, Rahil Ratiyah Ratiyah Sabil . Sabil Sabil Sabil Sabil sabil sabil, sabil Siti Tasliah Slamet Heri Winarno Sugiarti Sugiarti Sugiarti Sugiyah Sugiyah Sugiyah Sugiyah, Sugiyah Suhartono Suhartono Syamsul Arifin Teni Agustina Yuliantari, Kartika Yuni Siti Nuraeni

Title

Found 36 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 36 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 36 Documents
Search