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All Journal Jurnal Media Akuntansi (MEDIASI) Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Septiani Fransisca
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Faktor - Faktor Yang Mempengaruhi Penerimaan Pajak Hotel (Studi Kasus: Hotel Santika Radial Palembang) Dinna Anggrainy; Septiani Fransisca
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11347

Abstract

ABSTRACT The purpose of this study was to determine the relationship between Hotel Santika Radial Palembang's tax revenue and the number of rooms, occupancy rate, average length of stay, and room rate. This study used a random sampling method because the author used a homogeneous population, which consisted of all Hotel Santika Radial Palembang customers in 2021. A sample of 100 respondents was selected, and the data were analyzed using the IBM SPSS program. The case study at Hotel Santika Radial Palembang showed that the number of rooms, occupancy rates, and average room rates had a positive impact on hotel tax revenues. In contrast, in the case study at Hotel Santika Radial Palembang, the average length of stay had no effect on hotel tax revenue. Keywords : Hotel Tax Receipt, Number of Rooms, Room Occupancy Rate, Average Length of Stay, Average Room Rate. ABSTRAK Tujuan penelitian adalah untuk mengetahui apakah penerimaan pajak Hotel Santika Radial Palembang dipengaruhi oleh jumlah kamar, tingkat hunian, rata-rata lama menginap, dan rata-rata tarif kamar. Penelitian ini menggunakan metode random sampling karena penulis menggunakan populasi yang homogen yaitu seluruh pelanggan Hotel Santika Radial Palembang tahun 2021. Sampel sebanyak 100 orang yang memberikan tanggapan, dan digunakan program IBM SPSS untuk mengolah datanya. Studi kasus di Hotel Santika Radial Palembang menunjukkan bahwa jumlah kamar, tingkat hunian, dan tarif kamar rata-rata berdampak positif terhadap penerimaan pajak hotel. Sedangkan pada studi kasus di Hotel Santika Radial Palembang rata-rata lama menginap tidak berpengaruh terhadap penerimaan pajak hotel. Kata Kunci: Penerimaan Pajak Hotel, Jumlah Kamar, Tingkat Hunian Kamar, Rata-rata Lama Menginap, Rata-rata Tarif Kamar.
Analisis Penerapan Akuntansi Pajak Penghasilan Badan Pada PT. BPR Tahap Ganda Baturaja Erlinda Adi Syntia; Septiani Fransisca
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11350

Abstract

ABSTRACT Corporate Income Tax (Corporate Income Tax) is a tax imposed on income received or earned by the Agency as referred to in the General Taxation Provisions Law. The purpose of this research is to find out whether PT. BPR Double Stage Baturaja has implemented income tax accounting in accordance with Law Number 36 of 2008 and whether Pt. BPR Double Phase Baturaja made positive fiscal corrections for employee health costs and social donation costs. The analytical method used in this research is descriptive qualitative. The results of the study show that PT.BPR Double Stage Baturaja still includes expenses in reducing tax calculations so that it makes the tax burden to be paid smaller. In reporting SPT companies often postpone or pass the reporting date. From the results of tax calculations through fiscal correction, it turns out that the company has a large tax debt to pay. Keywords : Tax Accounting, Corporate Income Tax, Fiscal Correction. ABSTRAK Pajak Penghasilan Badan (PPh Badan) adalah pajak yang dikenakan atas penghasilan yang diterima atau diperoleh oleh Badan seperti yang dimaksud dalam Undang - undang Ketentuan Umum Perpajakan. Tujuan dilakukan penelitian adalah untuk mengetahui apakah PT. BPR Tahap Ganda Baturaja telah menerapkan akuntansi pajak penghasilan yang sesuai dengan Undang-undang Nomor 36 Tahun 2008 dan apakah Pt. BPR Tahap Ganda Baturaja melakukan koreksi fiskal positif atas biaya–biaya kesehatan karyawan dan biaya sumbangan sosial. Metode analisis yang digunakan di dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT.BPR Tahap Ganda Baturaja masih memasukkan beban–beban dalam pengurangan perhitungan pajak sehingga membuat beban pajak yang harus dibayarkan menjadi lebih kecil. Dalam pelaporan SPT perusahaan sering menunda atau lewat batas tanggal pelaporan. Dari hasil perhitungan pajak melalui koreksi fiskal ternyata cukup besar hutang pajak yang harus dibayarkan oleh perusahaan. Kata Kunci: Akuntansi Perpajakan, Pajak Penghasilan Badan, Koreksi Fiskal.
Sosialisasi Pencatatan Akuntansi Sederhana Pada UMKM Pengrajin Songket Desa Tanjung Laut Kabupaten Ogan Ilir Mike Amelia; Septiani Fransisca
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 1 (2025): Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i1.1097

Abstract

Tanjung Laut Village, Tanjung Batu Sub-district, is a village where most of the population are Micro Small Medium Enterprise (MSME) craftsmen. The main problem faced by MSME in Tanjung Laut Village is limited knowledge about financial records. This socialisation aimed to improve the ability to record business finances and increase awareness that financial reports are very important for songket craftsmen in Tanjung Laut Village in developing their businesses. The methods used in this programme were observation, interviews and socialisation of simple financial records. The results of this activity are very useful for songket craftsmen in Tanjung Laut Village in understanding and doing simple financial records correctly, and starting to be interested in doing financial records
Tinjauan Corporate Social Responsibility pada KPP Pratama Palembang Seberang Ulu Okta Ana Reza; Septiani Fransisca
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.1579

Abstract

This study aimed to review the implementation of Corporate Social Responsibility (CSR) at KPP Pratama Palembang Seberang Ulu as a form of social responsibility of government agencies towards the community. The methods used in this study are observation, interviews and documentation during the internship activities. The results of this study indicated that the implementation of CSR at KPP Pratama Palembang Seberang Ulu has been running well and reflects the application of the Triple Bottom Line concept (people, planet, profit) through various activities, such as tax socialization, blood donation, donations to orphanages and ederly social homes, and tree planting.
Penerapan Green Accounting di Polrestabes Palembang Nadila Nadila; Septiani Fransisca
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1570

Abstract

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.
Co-Authors Dinna Anggrainy Erlinda Adi Syntia Henni Indryani Mike Amelia Nadila Nadila Okta Ana Reza Sari Purnama