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All Journal Jurnal Bina Akuntansi
Olivia Nainggolan
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

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ANALISIS PERENCANAAN PAJAK PPH PASAL 21 YANG DILAKUKAN KONSULTAN PAJAK TERHADAP KLIEN UNTUK MEMINIMALKAN BEBAN PAJAK (STUDI KASUS KONSULTAN PAJAK PT KADENA SINAR SOLUSI) Aurellia Wijaya; Olivia Nainggolan
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.220

Abstract

This research was done for the purpose of deciding the appropriate plan for corporate tax payer to reduce the amount of tax whom they see as a burden. The researcher uses the qualitative method with case studies and analytical description in researching the given analytical data. The collecting data phase was done by interviewing the related subjects, observation, and documentation to gain the correct information. Results of the research show the correct method that was used by consultant to helped clients in order to reduce burden was in fact gross method.
TINJAUAN AKUNTANSI TERHADAP FITUR-FITUR PRIORITAS GENERASI MILENIAL DALAM MEMILIH BANK Fongnawati Budhijono; Olivia Nainggolan
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.96

Abstract

This study aims to explore the features of the millennial generation's concern inchoosing banks from an accounting review. Data obtained through a survey of 118respondents belonging to millennial generation in several cities in Indonesia who arecustomers of certain banks using Google forms and questionnaires with closed choices.Sampling was done by purposive sampling technique. Data analysis was performedwith central tendency and Contingency Table Analysis. It was found that the Bank'sReputation, Availability of ATM Machines, and Reliable M-Banking Facilities were 3bank features that were a priority for millennial generation in bank selection. Theresearch findings do not indicate that millennial customers directly empoweraccounting information in determining bank selection based on the features theychoose. It was found that there was a relationship between gender with factors thatwere the 3 highest priorities of respondents in deciding to choose a particular bank.There is no relationship between the area of origin with factors that are the 3 highestpriorities of respondents in deciding to choose a particular bank.