Articles
<![CDATA[Pelaku UMKM di Kota Malang taat pajak? ]]>
<![CDATA[Metana Hemas En Ardhabilly]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v2i1.4306
<![CDATA[Research on tax compliance is always important because the role of tax for the government is very large. MSME also contributes to the stability of the Indonesian economy and includes those who have tax obligations. This study examines the compliance of MSME tax payers in Malang. The findings in this study are tax awareness affects tax compliance. Keyword: knowledge, awareness, tax compliance, MSME]]>
<![CDATA[Manfaat Pertumbuhan Wajib Pajak dan Surat Tagihan Pajak dan Bagi Peningkatan Penerimaan Pajak Penghasilan ]]>
<![CDATA[Dwi Aprilia]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 2 (2019): July 2019 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v1i2.3695
<![CDATA[Ketepatan waktu WP dalam membayar dan melapor pajak sangat penting bagi pencapaian target penerimaan pajak. Penelitian ini menguji pengaruh penerbitan Surat Tagihan Pajak (STP) dan pertumbuhan jumlah WP terdaftar terhadap penerimaan pajak penghasilan. Metode penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan jika penerbitan STP berpengaruh negatif terhadap penerimaan pajak penghasilan dan pertumbuhan jumlah WP terdaftar berpengaruh positif terhadap penerimaan pajak penghasilan pada KPP Pratama Malang Selatan. Implikasi penelitian adalah KPP Pratama Malang Selatan harus lebih berupya mengingatkan WP agar tepat waktu dalam membayar dan melapor pajak.]]>
<![CDATA[DINAMIKA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KUPANG ]]>
<![CDATA[Sofiany Hillarry Wua Rumat]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v1i1.2780
<![CDATA[Research on taxpayer compliance continues because it is very important especially for the government. The state concern to individual taxpayers because more people have taxable income. This study examines the compliance of individual taxpayers, namely government employees who live in the Kupang City. The findings in this study are the willingness to pay taxes significantly influence individual taxpayer compliance. The reason is the tax owed by government employees in an orderly manner is cut directly by the government treasurer.]]>
<![CDATA[Peranan tax avoidance dan good corporate governance terhadap cost of debt pada perusahaan property dan real estate yang tedaftar di Bursa Efek Indonesia ]]>
<![CDATA[Dian Arista Amalia]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 2 (2020): July 2020 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v2i2.5430
<![CDATA[ABSTRACTCompanies cannot always rely on internal funds to finance operational activities. Often external funds are needed to support company activities. External sources that are often used are debt. The consequence of using debt is the cost of debt. Creditors use tax avoidance and Good Corporate Governance considerations in making loan decisions to debtors. This study examines the role of tax avoidance and good corporate governance on debt costs. The result of this research is that tax avoidance has a positive effect on cost of debt, while institutional ownership and audit committee have a significant negative effect on cost of debt.]]>
<![CDATA[TINJAUAN EFEKTIVITAS PELAPORAN SPT PPh TAHUNAN DAN KONTRIBUSINYA TERHADAP PENERIMAAN PPH DALAM SKALA NASIONAL ]]>
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2015): Jurnal Akuntansi, Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Ma Chung Press ]]>
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<![CDATA[Acceptance of our country is very dependent on Tax Revenue. For the Government ensures that the Tax Receipts can be bigger from year to year. Of several types of taxes, the income tax is the largest contributor. Effectiveness in reporting annual income tax returns from year to year is expected to further rise, the aim is that income tax revenue also continued to rise. The effectiveness reporting annual income tax returns need to be contribution to the effectiveness of the income tax revenue. The goal is to be known objectively the impact of annual income tax returns reporting the effectiveness of the Income Tax.]]>
<![CDATA[Analysis Quality of Financial Reports of Regional Device Organizations in Manggarai Regional Governments ]]>
<![CDATA[Aloisius Hama]]>;
<![CDATA[Maxion Sumantak]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i2.471
<![CDATA[The purpose of this study was to analyze the effect of the competence of financial management officials, regulations and the role of internal audit, with organizational commitment as a moderating variable on the quality of the financial reports of Regional Apparatus Organizations in the Manggarai Regency Government. The type of research used is causality research. The population in this study amounted to 99 employee, Manggarai Regency Apparatus Organizations that operate 33 respondent. The sample method is the census method, so that the entire population is used as a research sample. Hypothesis testing using multiple regression analysis and residual test with the help of the SPSS program. The results prove that the competence of management, regulatory and internal audit officials has a significant effect on the quality of financial reports simultaneously. Financial management and regulatory officials have a significant effect on the quality of financial reports, role of internal audit has no effect on the quality of financial reports. Organizational commitment as a moderating variable can moderate the relationship between the competence of financial management officials, regulations and the role of internal audit, with the quality of the financial reports of Local Government Organizations in the Manggarai Regency Government.]]>
<![CDATA[Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak ]]>
<![CDATA[Ananda Yosi Puguh]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v4i2.8270
<![CDATA[This research aims to test whether tax rates, taxpayer confidence, taxpayer knowledge and taxpayer awareness can affect the compliance of MSMEs in paying taxes. This research focuses on MSMEs in Malang city area. The type of research the authors use is quantitative-based research. The data source used is primary data with data collection techniques using questionnaires distributed online using purposive sampling techniques with criteria that MSMEs must have NPWP and have MSME revenue Rp 300,000,000 in a year. Data analysis techniques use multiple linear regression analysis using the help of the SPSS 25 program. The results of the study showed that the variable Tax Rate (X1), and Taxpayer Knowledge (X3) had a simultaneous and significant effect on tax compliance, while the Variables of Taxpayer Awareness (X2) and Taxpayer Trust (X4) had a simultaneous effect but did not significantly affect the compliance of MSME taxpayers]]>
<![CDATA[Implementasi job order costing pada Penjahit Citra di Sumba Timur ]]>
<![CDATA[Melanium Gloria Nicolas]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.8639
<![CDATA[Micro, Small and Medium Enterprises is a general term in the economic world of productive businesses owned by individuals and business entities that have met the criteria as micro enterprises. One of the businesses that fall into the criteria of a small business is a sewing business. The formulation of the problem from this research is "How is the system for calculating the cost of goods based on Job Order Costing in the "Image Tailor" business?". The purpose of this study is to find out the system of calculating the cost of goods based on Job Order Costing in the "Image Tailor" business. The data collection technique used a direct question and answer technique with the owner of the "Image Tailor" business in East Sumba and quoted data from the "Image Tailor" business. Cost of Orders or Job Order Costing is a method of calculating production costs in accordance with orders from consumers. In the calculation according to the Job Order Costing method, tailor overhead costs are calculated based on a proportion of 70% obtained from the total production of official uniforms divided by the total production in January 2022. ]]>
<![CDATA[Pengaruh corporate governance terhadap penghindaran pajak ]]>
<![CDATA[Emanuel Claritus]]>;
<![CDATA[Norman Duma Sitinjak]]>;
<![CDATA[Harmono Harmono]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.9488
<![CDATA[This study aims to examine the effect of corporate governance on tax avoidance in property and real estate companies listed on the Indonesian stock exchange by comparing tax avoidance that occurred before the pandemic (2018-2019) and during the pandemic (2020-2021). The data used in this research is secondary data. Sampling used Purpose sampling and obtained a sample of 14 companies with an observation period of 4 years. Data were processed using SPSS with multiple linear regression. From the results of the research analysis, it shows that institutional ownership and the board of commissioners before the pandemic and during the pandemic had no effect on tax evasion, managerial ownership before the pandemic had no effect on tax evasion while during the pandemic managerial ownership had a negative effect on tax evasion, and the audit committee before the pandemic had an effect positive on tax evasion while during the pandemic the audit committee had no effect on tax evasion.]]>
<![CDATA[Faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pelaku e-commerce di Kota Labuan Bajo ]]>
<![CDATA[Miftahul Jannah]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i2.10013
<![CDATA[Taxes are a definite source of contributing funds to the state. This study aims to analyze the factors that influence taxpayer compliance, namely taxpayer awareness, tax sanctions, and understanding of taxation. The population used in this study is individual taxpayers who are e-commerce actors in Labuan Bajo City. The sampling technique uses random sampling, the type of data used is primary data sourced from distributing online questionnaires. The questionnaire given to 40 respondents used a Likert scale of 1 to 5. The criteria in this study were e-commerce taxpayers who made sales through the Market Place Shopee application who are domiciled in Labuan Bajo City and individual taxpayers who do e-commerce the author's data sources in this study.The research analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that taxpayer awareness affects taxpayer compliance, tax sanctions do not affect taxpayer compliance, and understanding of taxation affects taxpayer compliance]]>
