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A Study for Exploring Information Literacy of PhD Student Arniati Arniati
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The search process research topic is concerned for every doctoral student from all major colleges and all educational subjects. Previous studies indicate that the information literacy is a tool aids in the process of finding a research topic. This study aims to determine how the role of information literacy for doctoral students to find a thesis topic through interviews with doctoral students of engineering and non-engineering majors from several countries. The results showed that the use of information literacy required in the process of finding a research topic by using the channel information journal in websites and search engines is the most frequently used by students. Information literacy education in the form of short courses on material which is supporting the conduct of research, guides and self-learning module is a new discovery in this research.

Pengisian SPT Tahunan PPh Pasal 21 melalui Aplikasi Pengolah Angka (Spread Sheet) Nita Wulandaria; Arniati Arniati
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307280

Sektor perpajakan merupakan sumber pendapatan terbesar bagi pemasukkan negara sehingga diharapkan pemasukkan dari pajak ini terus ditingkatkan. Penelitian ini membahas pengisian Pajak Penghasilan Pasal 21 menggunakan aplikasi pengolah angka. Pajak panghasilan merupakan pajak yang terutang atas penghasilan yang menjadi kewajiban wajib pajak untuk membayarnya. Penghasilan yang dimaksud adalah berupa gaji, upah, honorarium dan tunjangan serta pembayaran lainnya. Maka dengan adanya penghasilan tersebut maka setiap badan usaha wajib melaporkan pajak penghasilan setiap karyawannya baik setiap bulan atau tahunan. Khususnya untuk mempermudah pengisian dan pelaporan SPT Tahunan PPh Pasal 21 maka dibuat rancangan aplikasi memalui format yang lebih mudah digunakan dengan menggunakan berbagai rumus dan fungsi yang terintegrasi.

Dampak Perencanaan Pajak Penghasilan Pasal 21 terhadap Jumlah Pajak Penghasilan Tahunan Arniati Arniati; Muammar Muammar
JURNAL INTEGRASI Vol 4 No 2 (2012): Jurnal Integrasi - Oktober 2012
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax planning is an ways to minimize taxes payable. Good tax planning is to take advantage of the rules relating to the tax savings sought. Basically all types of taxes can be made tax planning. One is an employee or a tax known as the income tax article 21. Employee income tax treatment of most companies deducted from income by employees, some with given tax benefits and partly paid by the employer choosing those alternatives are part of tax planning. Employee income tax paid by the employer will add to the cost of the company so it needs a review to reducing costs. This study aimed to examine more about how to reduce the cost of corporate tax if the tax is paid by the company. The trick is to reduce the incomes of employees who are subject to tax to the income which is not the object that is given in the form of facilities or pleasure. The results showed there is a decrease in the overall amount of tax to be paid when the company gives pleasure to all employees who are above the income tax taxable year Rp500.000.000. This is due to the difference in the tax rate of 5% of the corporate income tax rate of 25% personal income tax rate of 30%.

Penerapan Konsep Nilai Waktu Uang Pada Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Kewajiban Pajak pada PT Synergy Indonesia Arniati Arniati; Fitrima Windariyani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v1i1.194

Tax planning is an attempt to minimize the taxation of corporate profits, can be done by selecting the appropriate method of depreciation. This study was conducted to determine the ratio of fixed assets depreciation calculations PT Synergy Indonesia if using straight-line depreciation method or the declining balance method taking into account the time value of money now (present value), and its influence on the acquired company's tax savings. This study will reveal the method of depreciation tax savings by PT Synergy Indonesia. The author uses interviews and documentation methods in order to obtain information / data accurately from the company. Results of this study suggest the company using the declining balance method as a method of depreciation of fixed assets of the company, because in this method the tax savings.

Perencanaan Pajak Dalam Rangka Penghematan Pembayaran Pajak Terutang Studi Kasus pada PT GL HI-TECH INDONESIA Dian Pernanda; Arniati Arniati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v1i1.199

The purpose of tax planning is not to implement fraud in tax obligation, but to use opportunity regarding tax regulation which can give benefit to company and not affecting loss government legally. This research is done to make tax planning in order to reduce tax payable of PT GL HI-TECH INDONESIA. The efforts that can be done to implement tax planning to minimize company tax payable (PPh) are by reduce undetectable expenses, increase deductible expenses, selecting accounting method and purchase asset with leasing. Researcher use interview method, documentation and observation to get information/data accurately form the company. The result of research show that the tax planning that can be implemented in PT GL HI-TECH INDONESIA are by increase expectable income by doing postpone of income, increase material service expenses by recording in advance, prepare normative list of entertain expenses, maximize repair maintenance expenses by using vehicle 100% for company operational, selecting depreciation method by using double declining and purchase asset with leasing.

Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM Vivka Guarda Putri; Dea Natasya Fahira; Arniati Arniati; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5016

This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a systematic method by looking for applications according to the keywords, for example, accounting applications, mobile applications, financial reports, and application recording finance, then grouping those apps by rating and the number of downloads to get some applications. The results of the study show that of the six applications reviewed based on independent reviews and user reviews, there are two main recommended applications: Cashbook: Cash Management App and Buku Warung Application for MSMEs. The reason behind the recommendation of these two mobile-friendly financial reporting applications is that the first. The Cashbook application: The cash Management App has advantages over other mobile-based financial reporting applications. This application is a multi-user application with reasonable access restrictions so that users of this application use the feature. Members do not need to worry about reporting errors. This advantage is why the Cashbook Application: Cash Management App is recommended for MSMEs who need structured and continuous recording without worrying about errors in the resulting reports. Furthermore, the Buku Warung Application for MSMEs is also a multi-user application that serves various alternative types of businesses as well as recording such as additional income features, including selling credit, electricity tokens, E-Wallet, data packages, Electricity Bills, BPJS, PDAM, Game Vouchers, Postpaid Credit, Credit Installments, and Internet and Cable TV. The QRIS facility has also been integrated with financial institutions. Thus, this increases the sense of security for application users in transactions.

Pembelajaran Inklusi Pajak Berbasis PBL: Proyek Pengembangan E-Filing Pajak Penghasilan Versi Edukasi Jasmine Afifah; Arniati Arniati; Mega Mayasari; Viona Salsabila Anggreini; Siska Ayu Yulianingsih
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.6589

This research aims to determine whether a tax inclusion program through Project Based Learning (PBL) in developing an educational version of e-filing tax application can educate students about taxation and how to report taxes. The research also aims to understand the implications of tax inclusion through PBL in developing the educational version of e-filing tax application on students' tax awareness. The sampling was done using purposive sampling technique, with the criteria of fourth, sixth, and eighth semester students from the Department of Computer Engineering and the Department of Business Management at Batam State Polytechnic who were directly involved in the process of developing the educational version of e-filing tax application project. This research is a qualitative descriptive study. The results of this research show that the implementation of tax inclusion through PBL has successfully educated students about taxation. This includes understanding of PPh, NPWP, EFIN and the differences in SPT, which include SPT 1770SS, 1770S, and 1770 for individual taxpayers, and SPT 1771 for corporate taxpayers. The implications of the tax inclusion program through PBL have led to an increase in students' tax awareness, as evidenced by their understanding of tax benefits and their awareness and willingness to report and pay taxes.

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