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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Journal Research of Social Science, Economics, and Management
Riri Zelmiyanti, Riri
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Mechanical Engineering Public Health Social Sciences

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Model Kepatuhan Pajak Sukarela Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Ditinjau Dari Aspek Kepercayaan Terhadap Otoritas Pajak Dan Tingkat Religiusitas Wajib Pajak Zelmiyanti, Riri; Barianto, M.S
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 6 No 02 (2018): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2018
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.493 KB) | DOI: 10.31102/equilibrium.6.02.1-15

Abstract

Penelitian ini bertujuan untuk meningkatkan pendapatan daerah dari sektor pajak kendaraan bermotor karena dilihat dari potensi yang ada sangat potensial untuk terus digali. Peningkatan pendapatan daerah dari sektor pajak dengan cara meningkatkan kepatuhan pajak. Terdapat dua dimensi pada kepatuhan pajak yaitu kepatuhan pajak sukarela dan kepatuhan pajak dipaksa. Penelitian ini difokuskan pada kepatuhan sukarela karena kepatuhan sukarela akan berdampak jangka panjang. Dua variabel penting untuk melihat kepatuhan pajak sukarela pada penelitian ini yaitu nilai religiusitas dan kepercayaan wajib pajak terhadap otoritas pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak kendaraan bermotor di Provinsi Jawa Barat. Provinsi Jawa Barat di jadikan lokasi penelitian karena penjualan sepeda motor tertinggi di Indonesia. Kuesioner yang dianalisis sebanyak 123 kuesioner. Teknik analisis menggunakan Structural Equation Modelling- Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. Hasil penelitian menunjukan bahwa kepercayaan terhadap otoritas pajak berpengaruh terhadap kepatuhan pajak dengan P value < 0,05 β= 0,25 sehingga H1 terdukung. Penelitian ini juga membuktikan bahwa religiusitas berpengaruh terhadap kepatuhan pajak P-value < 0,05 β= 0, 34 % sehingga H2 terdukung. Pengaruh kepercayaan masyarakat terhadap otoritas pajak dan nilai religiusitas berpengaruh sebesar 22% terhadap kepatuhan pajak sisanya dipengaruhi variabel lain. Oleh karena itu perlu dipertimbangkan unsur kepercayaan dan nilai religiusitas dalam membuat kebijakan kepatuhan pajak terutama di Jawa Barat
An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake Nababan, Daniel Reinhard; Situmorang, Elsaría; Zelmiyanti, Riri
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1180

Abstract

Every business faces challenges and fluctuations that affect its performance and profits. Therefore, careful planning is needed to assist management in estimating the desired profit level. The application of cost-volume-profit analysis focuses on several factors that influence changes in these profit components. In addition, the company must also set the right product selling price to cover the costs incurred. This study aims to analyze the profitability of PT Banana Cake using the application of cost-volume-profit analysis. The method used is a descriptive method with a field study approach. The data used come from primary and secondary sources. The analysis includes cost classification, calculation of the contribution margin and its ratio, calculation of the break-even point, margin of safety and its ratio, and determination of the selling price using the cost-plus pricing method. The results show that the costs incurred consist of variable costs and fixed costs. The contribution margin obtained was Rp 5,142,267 with a ratio of 15.1%; the break-even point was Rp 49,040,167 or 2,347 units; and the margin of safety was Rp 10,227,849 with a ratio of 69%. Determining the product’s selling price using the cost-plus pricing method resulted in a price of Rp 25,658, rounded down to Rp 25,000. Overall, PT Banana Cake’s managerial performance in managing costs and sales has been good and optimal. Therefore, the company’s management can utilize cost-volume-profit analysis for pricing and future profit planning.
Co-Authors Adi Irawan Setiyanto Amalia, Diah Anjelina, Anjelina Aprilia, Andi Naswa Arif Darmawan arniati, arniati Ayu Puspitasari, Ayu Barianto, M.S Chusnul Khotimah Dedi Kurniawan Dwi Kartikasari Endrika, Sheftia Ersya, Ozy Diva Fadillah, Fadillah - Harlan, Fandy Bestario Hasanah, Afriyanti Hasanah, Raja Fillandini Nurul Hesi, Titia Ikhlash, Muhammad Irianto, Danar Kastella, Cantika Yosdianti Lanniari HS, Rizki Muhammad Zaenuddin Mulyaningtyas, Dian Nababan, Daniel Reinhard Nanik Lestari, Nanik Nia Rahmawati, Nia Nur Annisa Rahman, Fuad Arif Rahmawati, Sofi RIA ANGGRAINI S.M., Ilham Sabrina, Nova Sahendra, Rezihardi Septiana, Maryani Seto Sulaksono Adi Wibowo, Seto Sulaksono Adi Shinta Wahyu Hati Sinarti, Sinarti Situmorang, Elsaría Sri Zuliarni Sugeng Riadi Sugeng Riyadi Utama, Doni Putra Yasmin, Astuti