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All Journal Kinerja Zenit The Indonesian Accounting Review Jurnal Akuntansi Bisnis AKUNTANSI DEWANTARA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi Fairness
Ita Salsalina Lingga
Universitas Kristen Maranatha
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Journal : Jurnal Akuntansi

 1 
Analisis Pemilihan Bentuk Usaha yang Tepat (Suatu Upaya dalam Meminimalkan Beban Pajak Penghasilan) Ita Salsalina Lingga
Jurnal Akuntansi Vol. 5 No. 2 (2006)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v5i2.278

Abstract

Dalam praktik bisnis, umumnya pengusaha mengidentikkan pembayaran pajak sebagai beban sehingga akan berusaha untuk meminimalkan beban tersebut guna mengoptimalkan laba. Sesuai dengan definisinya, perencanaan pajak (tax planning) pada intinya merupakan upaya untuk meminimumkan kewajiban pajak secara legal. Ketentuan perpajakan mempunyai perlakuan yang berbeda atas kewajiban perpajakan tergantung dari bentuk usaha Wajib Pajak, apakah perorangan, persekutuan (partnership), perseroan atau bentuk usaha lainnya. Masing-masing bentuk usaha akan memperoleh perlakuan yang berbeda mulai dari beban pajak (tax burden), pengurangan-pengurangan (deduction) yang diberikan maupun tarif yang dikenakan. Dengan demikian pemilihan bentuk usaha dalam menjalankan bisnis merupakan faktor yang penting karena akan berpengaruh terhadap perhitungan besarnya beban pajak penghasilan yang harus ditanggung oleh Wajib Pajak. Hasil kajian terhadap tiga alternatif pilihan bentuk usaha yaitu usaha perorangan, persekutuan (partnership) dalam hal ini CV serta Perseroan Terbatas (PT) menunjukkan bahwa CV merupakan pilihan yang paling tepat dikarenakan alternatif tersebut yang paling dapat meminimalkan beban pajak penghasilan.Kata kunci: perencanaan pajak, bentuk usaha, beban pajak penghasilan.
Pengaruh Persepsi Wajib Pajak Mengenai Undang-Undang PPh terhadap Kepatuhan dalam Memenuhi Kewajiban Perpajakan Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.285

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh daripembelajaran dan motivasi baik secara parsial maupun simultan terhadap persepsi wajib pajak mengenai undang-undang pajak penghasilan serta pengaruh dari persepsi tersebut terhadap kepatuhan wajib pajak dalammemenuhi kewajiban perpajakan. Penelitian ini termasuk jenis penelitian deskriptif verifikatif dengan metode survei. Teknik pengumpulan data dilakukan dengan kuesioner, wawancara dan studi literatur serta dalam pengolahan data digunakan metode analisis jalur (path analysis). Populasi dalam penelitian ini adalah wajib pajakbadan efektif yang terdañar di Kantor Pelayanan Pajak (KPP) Bandung Bojonagara per tahun 2002 sebanyak 1676 perusahaan dan dengan menggunakan teknik sampel acak sederhana diperoleh sampel minimal sebanyak 95 wajib pajak/perusahaan. Hasil penelitian membuktikan bahwa pembelajaran dan motivasi baik secara parsial maupun simultan berpengaruh terhadap persepsi wajib pajak mengenai undang-undang pajak penghasilan dan persepsi tersebut berpengaruh terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakanKata Kunci: pembelajaran, motivasi, persepsi dan kepatuhan wajib pajak
Pengaruh Penerapan e-SPT Terhadap Efisiensi Pemrosesan Data Perpajakan: Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama X, Bandung Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.344

Abstract

In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation (DGT) implement modernization of tax administration system (e- system). This system uses e-SPT in reporting tax. By changing the system into modern system, DGT hopes that tax compliance will increase. The purpose of this research is to examine the influence on the implementation of e-SPT towards efficiency of taxation data processing. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at KPP Pratama "X" (Tax Office) in Bandung. The results of this research shows that the implementation of e-SPT has a significant influence towards efficiency of taxation data processing.
Pengaruh Penerapan e-SPT PPN Terhadap Efisiensi Pengisian SPT Menurut Persepsi Wajib Pajak: Survey Terhadap Pengusaha Kena Pajak Pada KPP Pratama “X” Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.355

Abstract

In order to improve the quality of tax services to the tax payer’s community, the Directorate General of Taxation implement electronic system(e-SPT) in reporting tax. The purpose of this research is to examine the influence on the implementation of e-SPT (Value Added Tax) towards efficiency of e-SPT filling. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at Bandung Tax Office. The conclusion of this research shows that the implementation of e-SPT (Value Added Tax) has a significant influence towards efficiency of e-SPT filling.
Pengaruh Pemungutan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Bandung (Studi Empirik Pada Dinas Pendapatan Daerah Kota Bandung) Sri Watini; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.367

Abstract

The objective of this research is to determine the impact of advertisement tax collection towards regional tax revenue. Survey method is applied with data collected from DISPENDA at Bandung City from year 2005 until 2009 and simple regression analysis is applied in data processing.The research shown that in confidence level of 95%, advertisement tax collection has no significant impact towards regional tax revenue and the correlation between advertisement tax and regional tax revenue is very weak. Keywords: advertisement tax, regional tax revenue
Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung ”X”) Sri Rahayu; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.375

Abstract

The objective of this research is to examine whether modernization in taxation administration system at Bandung ”X” Tax Office affects tax compliance. Type of this research is quantitative descriptive. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire and multiple regression analysis and t-test are applied in data processing. The research shown that modernization in taxation administration system positively significant affects tax compliance. Keywords: modernization in taxation administration system, tax compliance.
Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Rosa Cristiana Septya Nyman; Irawan Perdanaputra Kaidun; Ita Salsalina Lingga
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4375

Abstract

Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that  PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction of transfer pricing by a Singapore subsidiary. PT Adaro has implemented transfer pricing. If the problem is true,  it can be classified as Tax Avoidance. This study aims to identify the impact of company size, return on equity, and current ratios on Tax Avoidance. This study is a  category of causal explanatory studies in which samples are selected using a purposeful sampling method and hypotheses are tested using multiple regression testing. In this survey, the population and sample are LQ 45 companies listed on the Indonesia Stock Exchange between 2016 and 2019, with a population of 45 companies and a sample of 34 companies. The Tax Avoidance measurement in this study uses the effective tax rate (ETR). The results of this study explain that corporate size affects Tax Avoidance, while return on equity and current ratios do not affect Tax Avoidance. Keywords: Firm Size, Return on Equity, Current Ratio, and Tax Avoidance  
Co-Authors Alyssa, Carmen Tiffany Candra Sinuraya Christine Dwi Karya Susilawati Christy, Lovena Clairine Agelica Riona Saputra Clairine Angelica Riona Saputra Crystalin, Aura Regia Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Eiren Eunike Elisabect Elisabect Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Excel, Alexander Fadillah, Anita Nur Hanny Hanny Herman Kambono Herman Kambono I Nyoman Agus Wijaya I Nyoman Agus Wijaya Irawan Perdanaputra Kaidun Jovi, Christian Julianetta, Vennecia Khalid El Ouafa Kristiana, Stefanie Lauw Tjun Tjun Lidya Agustina Lidya Agustina Maria Maria Meiliana, Yohana Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Rapina . Rini Handayani Rosa Cristiana Septya Nyman Saputra, Clairine Agelica Riona Se Tin SETIN, SETIN Siahaya, Princessa Sinta Setiana SRI RAHAYU Sri Watini Steven Asher Suwandi, Andrew Matthew Suying Sumantri Tantya, Fiorin Thedya, Ranesya Tjandra, Felicia Giovanni Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Wayan Feri Permana Widjaja, Kanisius Kevin Yassine Oubahou Yayi Suryo Prabandari Yenni Carolina Yohana Meiliana