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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Bisnis dan Publik Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Proceedings of The International Conference on Business and Economics Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Miftha Rizkina
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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EFEKTIVITAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PASAL 21 ORANG PRIBADI PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMUT I Miftha Rizkina; Sumardi Adiman; Nur Aliah
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini dilakukan untuk mengetahui tingkat keefektifan penagihan pajak yang dilakukan oleh DJP SUMUT I, jika tingkat keefektifan penagihan pajak tinggi dengan adanya sosialisasi yang genjar dilakukan oleh pihak Direktotrat Jendral Pajak akan membuat kesadaran yang juga tinggi kepada masyarakat dalam membayar pajak sehingga dapat meningkatkan penerimaaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh efektivitas penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi dan untuk mengetahui apa saja hambatan dalam pelaksanaan penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi pada kantor DJP SUMUT I. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif. Hasil penelitian menyimpulkan bahwa efektivitas penagihan pajak berpengaruh terhadap penerimaan pajak pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I, dengan tingkat keefektifan 99%, 120%, 162%, pada tahun 2017, 2018, dan 2019.
ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN BADAN (STUDI PADA PT ABDYA GASINDO) sumardi usman; Miftha Rizkina
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2328

Abstract

The purpose of this paper is to find out whether the application of tax planning carried out by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method that is the method that collects, collects the data obtained then is interpreted and analyzed so that it is able to provide complete information for problem solvers encountered. The results of this study are expected to provide information and input on Abdya Gasindo so that the company can carry out tax planning as an effort to efficiently pay taxes to achieve maximum profits, but still within the framework of tax regulations. The conclusion of this study is the application of tax planning conducted by PT. Abdya Gasindo can make efficient the tax burden owed.
Penyusunan Laporan Keuangan yang baik dan benar pada BUMDes Nur Aliah; Miftha Rizkina; Nina Fadilah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.975

Abstract

This research was conducted at BUMDes Mosaik Pematang Serai, Tanjung Pura District, Langkat Regency, North Sumatra. The purpose of this research is to find out how much understanding of village officials in compiling and processing village financial reports so that they can provide further training to improve village officials' skills in preparing village financial reports properly and correctly through community service by providing socialization. This study uses a qualitative descriptive approach by means of interviews. Village-Owned Enterprises or abbreviated BUMDes are formed by the village government to improve the welfare of the village community, utilize all economic potential, economic institutions, as well as the potential of natural resources and village human resources. Most of the business entities in Pematang Serai are engaged in savings and loans, party equipment rental, trading business and management of agricultural and marine businesses. The result of this study is that the knowledge of village officials in preparing financial reports is only limited to recording revenues and expenditures, meanwhile in reporting accountability to the government it must follow established procedures. This research is expected to continue as a community service by providing socialization about village accounting to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra related to knowledge about SOPs for managing BUMDes financial statements.
Efektivitas Penerimaan Retribusi IMB dan Kontribusinya Terhadap PAD Miftha Rizkina; Nina Andriany Nst; Nur Aliah
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1721

Abstract

The purpose of the study was to analyze the effectiveness of IMB retribution receipts in Aceh Barat Daya Regency and its contribution to PAD revenue in Aceh Barat Daya Regency. The method used in this study uses a quantitative descriptive approach regarding the effectiveness of IMB Retribution Receipts based on the facts and data obtained. Primary data was taken through direct observation from observed sources and recorded for the first time at the Investment and One Stop Service Office (DPMPTSP) of Southwest Aceh Regency. Secondary data are summarized from records and documents, as well as archives at the Office of Investment and One Stop Integrated Services (DPMPTSP) of Southwest Aceh Regency. Based on the research that has been done, the results show that from 2017 to 2021 the receipt of IMB retribution is effective even though in 2016 it is less effective. The contribution of the building permit levy from 2016 to 2021 contributed to the relatively small contribution of the Southwest Aceh Regency's Original Revenue
Implementasi E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Miftha Rizkina; Nur Aliah; Sumardi Adiman
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.450

Abstract

This study aims to analyze the implementation of the level of utilization, and the impact of the use of E-Filing on the level of taxpayer compliance at the East Medan Pratama Tax Service Office. This study uses a qualitative approach with the analytical descriptive research method. Data collection techniques in this study consisted of literature studies, interviews, and also field research. The results of this study indicate that the implementation of the E-Filing system at KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations. The level of utilization of E-Filing has been effectively running well and has met the late target set by KPP Medan Timur and the implementation of E-Filing has not had a positive impact in terms of increasing taxpayer compliance, this can be seen from the decreased level of taxpayer compliance every year. This study shows that although the implementation and utilization measure of E-Filing system is considered decent, it turns out that E-Filing system has no effect on the measure of taxpayer compliance.
Development Of Tourism Villages With The Application Of Simple Accounting To Business Actors In Pematang Serai Village, Langkat District Nur Aliah; Miftha Rizkina
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.501

Abstract

This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that has potential in the development of village tourism, the development of this tourist village is supported by the langkat government, people who have a business in the village have not applied simple accounting records.
Implementation of E-Filing for Individual Taxpayers at KPP Pratama Medan Timur Miftha Rizkina; Nur Aliah; Sumardi Adiman
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.502

Abstract

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.
MSME Tax Implementation on MSME Taxpayer Compliance Sumardi Adiman; Miftha Rizkina
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.503

Abstract

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.
Analisis Efisiensi Pelaksanaan Sistem Informasi Pengelolaan Inventarisasi Aset Daerah Pada Kecamatan Purwokerto Selatan Ria Manurung; Miftha Rizkina
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 1 (2021): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.178 KB) | DOI: 10.33479/sneb.v1i.161

Abstract

Diharapkan Sistem Informasi Pengelolaan Inventarisasi Aset Daerah ini, di kantor kecamatan akan lebih efisien, cepat dan akurat. Metode Pengembangan Sistem dalam penelitian ini menggunakan metode System Development Life Cycle (SDLC) dengan model Waterfall. Metode untuk evaluasi sistem teridiri dari Pengumpulan Sumber Data, Menentukan Hipotesis, Uji Normalitas, Uji Hipotesis (Ho : Tidak ada perbedaan waktu dan kevalidan data yang signifikan dalam pengelolaan inventarisasi aset daerah barang sebelum dan sesudah menggunakan Sistem Informasi Inventarisasi Aset Daerah. Hi : Ada perbedaan waktu dan kevalidan data yang signifikan dalam pengelolaan inventarisasi aset daerah sebelum dan sesudah) dan Interpretasi Hasil. Sistem Informasi Inventarisasi Aset Daerah Kecamatan Purwokerto Selatan sangat efisien sebagai alternatif pembuatan laporan inventarisasi barang. Sistem ini dibanding inventarisasi manual mempunyai keunggulan-keunggulan berdasarkan kegunaan, kemudahan mempelajari, keefisiensi sistem dan keakuratan data.
PEMAHAMAN WAJIB PAJAK UMKM TENTANG KEWAJIBAN PERPAJAKAN UMKM DI KECAMATAN MEDAN SUNGGAL Sumardi Adiman; Miftha Rizkina
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8562

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pemahaman wajib pajak UMKM terhadap peraturan lama yaitu PP No. 46 Tahun 2013, dimana wajib pajak UMKM akan memahami kewajiban pajak UMKM adalah 1,00 persen PP no. 23/12/2018 dengan suku bunga saat ini 0,5%. Pendekatan penelitian ini menggunakan pendekatan deskriptif kualitatif dengan jumlah sampel sebanyak 12 UKM. Teknik analisis data dalam penelitian ini adalah analisis deskriptif. Hasil survei menunjukkan bahwa banyak UKM yang tidak memahami aturan dan prosedur penghitungan pajak secara umum, dan beberapa PP UKM No. 46 Tahun 2013 dengan tingkat bunga 1 persen atau perubahan tingkat bunga terbaru yaitu PP no. 23 2018 dengan suku bunga 0,5%.
Co-Authors Nina Andriany Nasution Nina Fadilah Nur Aliah Ria Manurung Sumardi Adiman Sumardi Adiman sumardi usman