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ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT MENGIKUTI PELATIHAN BREVET PAJAK Asrofi Langgeng Noerman Syah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1072

Abstract

This research has purpose to investigate the public's interest in participating in tax brevet training at the Politeknik Harapan Bersama so that it can be seen what factors influence it. Public interest in this research was influenced by career motivation, quality motivation and knowledge motivation. Primary data sources used by distributing questionnaires and interviews. The population of this research was the general public who have participated in tax brevet since 2017 – 2020 with 106 participants at the Politeknik Harapan Bersama. The number of samples used based on the calculation of the Slovin formula were 51 respondents with the sampling method, namely random sampling. Analysis of the data in this study using multiple linear regression. The results showed that career motivation had an effect on people's interest in participating in tax brevet training at the Politeknik Harapan Bersama but quality and knowledge motivation had no effect on people's interest in participating in tax brevet training at the Politeknik Harapan Bersama.
EKUALISASI SPT MASA PPN DENGAN SPT TAHUNAN PPh UNTUK MENGANTISIPASI POTENSI PEMERIKSAAN PAJAK Asrofi Langgeng Noerman Syah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.912

Abstract

This study aims to determine the equalization of the VAT Periodic Tax Return with the Annual Income Tax Return to anticipate potential tax audits on CV. XYZ Tegal Regency. Equalization is needed to find out the difference between buying and selling and knowing the cause of the difference stated in the Letter of Request for Explanation of Data and/or Information (SP2DK) received by CV. XYZ from KPP Pratama Tegal. By doing equalization on CV. XYZ, the company can find out where the error is and to be a reference in carrying out its tax obligations in the future. This study uses a quantitative descriptive analysis technique with the method of analyzing the level of balance between the taxes reported in the VAT Periodic Tax Return and the financial statements. Sources of data obtained from the study of documentation, interviews and literature. The results of this study indicate that the difference in the company's turnover reported is due to the sale or delivery of goods in retail which is not subject to VAT so that it is not recorded in the VAT Periodic Tax Return, there are sales made free of charge to certain parties but no tax invoices and tax administration are made. XYZ who is less orderly, including from the transaction partner.