Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Perpajakan Jayakarta
Timbul Simangunsong
Sekolah Tinggi Ilmu Ekonomi Jayakarta
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PENERAPAN E-SPT TAHUNAN BADAN, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT TAHUNAN BADAN Trie Nadia Ayu Lizara; Timbul Simangunsong
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 2 No 2 (2021): Vol. 02 No. 02 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v2i2.73

Abstract

The Influence of the Implementation of the Annual Entity E-SPT, Understanding Taxation, Tax Awareness Awareness of Taxpayer Compliance of the corporate taxpayers in reporting as the agency annual. In this study using quantitative data types and data sources, namely primary data. Primary data were obtained from questionnaires distributed to corporate taxpayers at random, using the purposive sampling method at the West Jakarta Middle Tax Office. The number of questionnaires distributed was 100 questionnaires. The results of this study indicate that the Application of the Annual Annual E-SPT of the Agency has a significant effect on taxpayer compliance and taxpayer awareness. While Understanding Taxation has no significant effect on Taxpayer Compliance.
ANALISIS PENERAPAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARKSTARINDO ARTHA MAKMUR Rati Naila Romana; Timbul Simangunsong; Saprudin Saprudin
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 2 (2023): Vol. 04 No. 02 Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v4i2.158

Abstract

This study aims to determine whether the application of the calculation, deposit and reporting of Value Added Tax (VAT) at PT. Arkstarindo Artha Makmur by adjusting Tax Law No. 42 of 2009. Data collection methods used are Observation Studies, Interview Studies, and Documentation Studies. The data analysis method used is descriptive qualitative and quantitative analysis. The results of the research show that the implementation, calculation and reporting of VAT by PT. Arkstarindo Artha Makmur cannot be said to be effective and efficient due to several inhibiting factors in the collection of VAT on Taxable Goods and Services. The company has issued an electronic Tax Invoice, performed calculations from the Tax Imposition Basis, deposited and reported Periodic VAT SPT. Company. Application of VAT calculation, deposit and reporting by PT. Arkstarindo Artha Makmur has not been effective due to differences in implementation between consumers and companies.
Co-Authors Rati Naila Romana Saprudin Saprudin Trie Nadia Ayu Lizara