Heru Tjahjono
Universitas Wijaya Putra Surabaya

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ANALISIS PENERAPAN E-FAKTUR DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT INS GENERAL INDONESIA SURABAYA Ainurrahma Nurul Achdiyati; Heru Tjahjono
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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The purpose of this research is to analysis e-invoice’s use on VAT Reporting on PT INS General Indonesia. This research use primary and secondary data by qualitative approach. The result of this research is that PT INS General Indonesia has used e-invoice properly especially on the newest version 3.2 which is suitable with regulation of Directorate General of Taxes PER-03/PJ/2022. In other that, PT INS General Indonesia does properly article 18 paragraph 1 regulation of the Directorate General of Taxes which is uploading a tax invoice before or on 15th of the next month. However in the use of e-invoice, The Directorate General of Taxes needs to optimalize server to be accesed by the user simply and optimalization the benefit of prepopulated data income tax on PT INS General Indonesia.
PENGARUH AKSES PAJAK, PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURABAYA BARAT Kharina Apriliana Wati; Heru Tjahjono
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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This study aims to describe and analyze the effect of product innovation, price and product quality on purchasing decisions at Waroeng Made Ali Nurdi. The sampling technique in this study used a non-probability sampling method (accidental sampling). Data were analyzed using SPSS tool. The results of the analysis based on the t test showed that partially Product Innovation, Price and Product Quality had a significant effect on purchasing decisions at Waroeng Made Ali Nurdi. Based on the F test, it is known that the product innovation, price and product quality variables have a significant effect on purchasing decisions at Waroeng Made Ali Nurdi. Thus, the manager of the Waroeng Made Ali Nurdi restaurant in West Surabaya is expected to further improve product innovation, price and product quality, so that it can influence consumer purchasing decisions.