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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Journal Of Business, Finance, and Economics (JBFE)
Rizki Filhayati Rambe
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Journal : JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen

 1 
Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset tetap sebagai Upaya Penghematan Pembayaran Pajak Penghasilan Badan pada PT Chitra Kalpika Mas Mitha Ramadhani; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine whether the application of tax planning through the depreciation method and fixed asset revaluation can save the payments of corporate income tax at PT Chitra Kalpika Mas. The analysis process used is quantitative descriptive analysis, which starts with data collection, describes and then is interpreted for further analysis and is used as a reference in determining the effectiveness of planning in an effort to save on corporate income tax payments.Based on the research result obtained, it shows that the application of tax planning through the depreciation method can save the payment of corporate income tax at PT Chitra Kalpika Mas. While for the implementation of tax planning through revaluation of fixed assets has not been said to be successful in saving payment of corporate income tax at PT Chitra Kalpika Mas, due to the Final PPh that must be paid by the company as a result of revaluing fixed assets.
Pengaruh Time Budget Pressyre, Pengalaman Auditor dan Due Profesional Care terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Moderasi (Studi Kasus Kantor Akuntan Publik di Kota Medan) Tengku Nurhaliza Hanim; Mhd. Karya Satya Azhar; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to determine whether time budget pressure, auditor experience and due profesional care affect audit quality and whether audit fees can moderate the variables in this study. This type of research uses quantitative associative research with data collection techniques in the form of closed questionnaires obtained from questionnaire data sources, namely auditors in the city of Medan. The results of this study show Time budget pressure does not affect audit quality, Auditor experience does not affect audit quality, Due profesional care affects audit quality, Audit Fees cannot moderate the effect of Time budget pressure. on Audit Quality, Audit Fee cannot moderate the effect of Auditor Experience on Audit Quality, Audit Fee cannot moderate the effect of Due profesional care on Audit Quality
Strategi Adaptasi Perusahaan GPS Finance pada Kepatuhan Pajak Material PPH Pasal 21 Selama Masa Pandemi Covid-19 Tahun 2020/2021: Studi Kasus Kantor GPS Finance Medan Egha Fierda Putri; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to find out how the GPS Finance company's strategy in tax reporting on tax incentives during the pandemic to maintain company stability in the future and to determine the impact of the COVID-19 pandemic on PPh 21 tax compliance on GPS Finance. This research is a type of descriptive research, using data collection techniques by means of observation, interviews and documentation. In this study interviewed as many as 7 employees of GPS Finance Medan, as taxpayers with income above PTKP.Tax is a source of income for the state. Covid is an unavoidable pandemic. This pandemic has a touching impact on the country's economy, so a strategy must be carried out so that taxpayer compliance can be realized properly. The phenomenon of a decrease in the number of mandatory income and income GPS Finance which causes the author to be interested in researching. The results of the study show that there is an impact on compliance with PPh 21 tax materials during the COVID-19 pandemic in the 2020/2021 case study of the GPS Finance Medan office. The government also helps taxpayers to maintain economic stability and emerge from the crisis during the pandemic, by issuing Covid-19 incentives for taxpayers in accordance with the requirements of "PPh article 21 borne by the government EKS PMK Number 9/PMK.03/2021".
Co-Authors Desi Ika Egha Fierda Putri Listrioni Listrioni Mellysa Ramadhani Mitha Ramadhani Muhammad Arief Muhammad Karya Satya Azhar Tengku Nurhaliza Hanim