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All Journal Jurnal Akuntansi dan Pajak JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Ary Yunita Anggraeni
Universitas Merdeka Malang
Economics, Econometrics & Finance Social Sciences

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Pelaksanaan Relaksasi Pajak Sebagai Fasilitas Pemerintah Bagi UMKM Yang Terdampak Pandemi Virus Covid-19 Cindy Getah Trisna June; Ary Yunita Anggraeni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3922

Abstract

The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes. Keywords : Covid-19, PMK-82/PMK.03/2021, Tax Incentives Abstrak Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES Fitriana Santi; Ary Yunita Anggraeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (40.014 KB) | DOI: 10.32493/keberlanjutan.v4i2.y2019.p1218-1228

Abstract

Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.  
MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH Ary Yunita Anggraeni; Eko Ganis Sukoharsono; M. Achsin
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.075 KB) | DOI: 10.32493/jiaup.v7i1.2392

Abstract

This study aims to understand and interpret the social reports of one of the first Islamic banks in Indonesia contained in the annual report. The analytical tool used in this study is Barthes's semiotics through the stages of interpretation in a denotative and connotative manner. Interpretations made by researchers other than the text also include visual interpretations. In this study it was found that there were inconsistencies in the preparation of social reports, and there were texts and images which aimed to create, build and maintain the positive side of the company in the eyes of the public.
Analisis kinerja pemungutan retribusi pemanfaatan tanah milik pemerintah Kota Malang Cindy Getah Trisna June; Muhammad Syafiq Muhammad Syafiq; Ary Yunita Anggraeni; Fitriana Santi; Dyah Paramitha
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17454

Abstract

The utilization of land owned by the Malang City Government through a leasing scheme represents an effort to optimize regional assets that not only provides economic benefits to the community but also serves as an important source of Local Own-Source Revenue (PAD). The levy imposed on the utilization of these assets constitutes compensation for the use of government-owned property by individuals or third parties. Therefore, the effectiveness of the levy collection system plays a crucial role in optimizing regional revenue. This study aims to evaluate the levy collection system for the utilization of Malang City Government land and to identify the factors affecting its effectiveness. A descriptive qualitative approach was employed using observation, interviews, documentation, and surveys involving land tenants across five districts in Malang City. The findings indicate that the effectiveness of levy collection is constrained by several issues, including the predominance of manual payment procedures, reliance on physical payment receipts that are prone to loss, complex leaseholder transfer administration, and the lack of integration between the payment information system and the regional asset database. Respondents also expressed the need for digital payment systems to improve convenience, transparency, and service accountability. The findings are expected to provide a basis for developing digital transformation strategies in regional levy management to enhance public service quality and optimize Local Own-Source Revenue in a sustainable manner.
Co-Authors Cindy Getah Trisna June Dyah Paramitha Eko Ganis Sukoharsono Fitriana Santi M. Achsin Muhammad Syafiq Muhammad Syafiq