Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Bisnis Terapan Smart Dedication: Jurnal Pengabdian Masyarakat
Levi Martantina
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Nursing Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PENGETAHUAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Mutiara; Levi Martantina
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5554

Abstract

This study aims to determine the relationship between Tax Knowledge owned by online store owners, socialization that has been obtained, and the sanctions that have been set affect compliance in paying final income tax. The population in this study are Kpop online store owners who sell physical and Kpop merchandise. This study uses one dependent variable represented by Taxpayer Compliance and three independent variables represented by Knowledge, Socialization, and Tax Sanctions. Data was obtained by distributing questionnaires, after which the data was calculated using statistical methods with the help of the Statistical Program For Social Science (SPSS).
PAJAK HOTEL: TARIF, PERHITUNGAN, PENYETORAN DAN PERHITUNGAN Agusstina Sugita Benga Tokan Wato; Levi Martantina
Jurnal Bisnis Terapan Vol. 8 No. 2 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i2.6968

Abstract

The object of hotel tax imposed includes services provided by hotels whose payments include service such as Room Service and Food and Beverage as hotel equipment that provides comfort including sports facilities, entertainment and other accommodation. The hotel provides various service eithe the intention of obtaining revenue which will bw calculated on a daily, monthly and annual basis. The purpose of the preparation of this Final Report is to determine the application of Hotel Tax calculation and reporting at Gunawangsa Manyar Hotel Surabaya. Data collection techniques that the autor does includ interview techniques, observation dan documentation techniques, and literatur study techniques. The results Virtual Hotal Program (VHP), ar ini accordance with Surabaya City Regional Regulation Number 7 of 2023. The difference that occurred in April 2024 was the difference between Turnover Room Service revenue and Daily Revenue Report Room Service of Rp 59.504 resulting in a difference Hotel Nett Revenue, Service Charge, and Govenrment Tax. The nominal amount is the nominal Discount Food on Turnover Room Service which should be included in the Food Allowance on the Daily Revenue Report. This eror occurred because there were still transaction that had not been completed on that day, so, that at the time of withdrawing the Daily Revenue Report there were transaction that had not been accimulated perfectly. After resolving the difference, the next step is record transaction data in the Tax Surveillance Application. Recording this transaction data will produce electronic SPTPD which is used as hotel tax reporting. Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a Creative Commons. Attribution-ShareAlike 4.0 International License.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 66 TAHUN 2023 PADA PT CPN Nanda Marini Olga Griselda Baitanu; Norbertus Purnomo Lastu; Levi Martantina
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7413

Abstract

Tax planning is an effort to reduce or minimize the tax burden that must be paid to the state, ensuring that the tax paid does not exceed the actual amount while still complying with applicable tax regulations, hence legal. The change in regulations, namely PMK Number 66 of 2023, is interesting to analyse because it directly impacts employees and companies, particularly in designing more strategic and efficient tax planning strategies. This study aims to analyse the planning of Income Tax (PPh) Article 21 at PT CPN before and after the implementation of the Minister of Finance Regulation (PMK) Number 66 of 2023. The method used in this research is a descriptive method with a qualitative approach at PT CPN using observation and documentation techniques. The data analysed includes financial reports, tax documents, and interviews with related parties at PT CPN. This analysis aims to evaluate the impact of the new regulation on the company's tax burden and identify changes in the strategies implemented. The results of the study show that the Minister of Finance Regulation (PMK) Number 66 of 2023 has a significant impact on PT CPN's tax planning. This research found that tax planning conducted after the implementation of the Minister of Finance Regulation (PMK) Number 66 of 2023 is more efficient. Additionally, this research identifies the challenges faced by PT CPN in adjusting to the new regulation and provides recommendations for optimizing future tax planning.
Scale Up Eduwisata COD Tegal Klopo Desa Pacet Mojokerto Berbasis Digitalisasi Levi Martantina; Diah Anugrah Sharasanti; Agung Sriwardhani; Tedjokusumo, Edith Primadiana
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i1.12

Abstract

Program Matching Fund (MF) berperan penting untuk kemajuan COD Tegal klopo dengan cara memberikan pelatihan administrasi keuangan, pelayanan pelanggan dan juga promosi. Pelatihan dilaksanakan selama 8 bulan secara bertahap, kegiatan ini bertujuan untuk mengatasi persoalan sosial ekonomi. Pengabdian tersebut berlokasi di wilayah Kecamatan Mojokerto desa Pacet Mojokerto, Jawa Timur. Beberapa permasalahan yang dihadapi, antara lain: (1) dalam bidang pembukuan selama ini pihak pengelola tidak pernah melakukan pencatatan dan pengelolaan keuangan secara profesional (2) pelayanan pelanggan (3) dalam bidang manajemen yaitu kurangnya pemahaman mitra mengenai pengelolaan bisnis dan belum adanya jiwa entrepreneur. Dari pelaksanaan Program Matching Fund Vokasi 2023 Politeknik Ubaya banyak sekali kemajuan yang dirasakan baik oleh Mitra yaitu COD Tegal Klopo maupun dari Tim Politeknik Ubaya. Terkait dengan Pembenahan Tata Kelola Manajemen Pariwisata. Terkait dengan  Pengelolaan Wisata Alam Berbasis Teknologi (Atrantion) telah ditambahakan beberapa Media Sosial yang didalamnya terdapat foto-foto dan video konten yang bisa digunakan untuk memperkenalkan destinasi wisata COD Tegal Klopo serta untuk pengembangan wisata Camping COD Tegal Klopo telah dibentuk Manajemen Event berupa Paket Wisata Camping, yaitu Paket Wisata Family Camp, Family Camp Plus, Paket Adventure Camp, serta Paket Outbound. Terkait Pembenahan dan Pengelolaan Administrasi Wisata COD Tegal Klopo, COD Tegal Klopo telah merapikan laporan keuangannya menggunakan Aplikasi Si Apik. Adapun hasil yang didapatkan dari pengabdian ini  adalah peningkatan motivasi mitra dalam berwirausaha, promosi melalui media sosial, dan kesadaran untuk membuat pembukuan
Co-Authors Agung Sriwardhani Agusstina Sugita Benga Tokan Wato Diah Anugrah Sharasanti Mutiara Nanda Marini Olga Griselda Baitanu Norbertus Purnomo Lastu Tedjokusumo, Edith Primadiana