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Journal : Economic Reviews Journal

Analisis Perbandingan Penerapan E-Form dan E-Filing dalam Pelaporan Surat Pemberitahuan Tahunan pada Kantor Konsultan Pajak Firdaus Salsabila; Vicky Vendy
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.435

Abstract

This research aims to find differences or gaps in the use of electronic SPT in paying taxes with e-filing and e-form services. This research uses a qualitative approach with a case study method. The informants used in this research are tax consultants who have experience in using both types of electronic SPT. The comparison is that if e-filing was launched in 2004, the form filling process was carried out via the official website of the Directorate General of Taxes, and was used for individual taxpayers who had income under IDR 60,000,000.00 using the SPT 1770SS form. Meanwhile, e-form is a development of the E-SPT application which has been used since 2017, the filling process is carried out offline by downloading the form first via the Directorate General of Taxes website, used for individual taxpayers who have income from more than more than one employer and use the SPT form 1770, Individual Taxpayers who have income of more than IDR 60,000,000.00 and use the SPT 1770S form, or Corporate Taxpayers who use the SPT 1771 form.
Dampak Kegiatan Merdeka Belajar Kampus Merdeka (MBKM) Terhadap Kesiapan Memasuki Dunia Kerja pada Mahasiswa S1 Prodi Akuntansi UPN Veteran Jawa Timur Lilavita Dina Setyawati; Vicky Vendy
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.441

Abstract

This research aims to examine the impact of the benefits and feedback from supervisors of the Merdeka Belajar Campus Merdeka activities on readiness to enter work among students at the UPN Veteran Jawa Timur. This research is also an evaluation of MBKM activities for the next period. This research was carried out by distributing questionnaires to accounting students 2021 who took part in MSIB and Independent Internships. A total of 91 students filled out the questionnaire out of a total of 340 students. The results of the questionnaire were then analyzed using SEM analysis and SmartPLS 4 software. The results of the SEMPLS analysis showed that the benefits of MBKM had a significant positive impact on students' readiness to enter the world of work, while supervisor feedback had a significant negative impact on students' readiness to enter work. The results of the questionnaire also show that the majority of students agree that the current MBKM implementation partner will become a partner in the next period of MBKM activities