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All Journal Journal of Accounting and Investment Jurnal Umum Pengabdian Masyarakat (JUPEMAS)
Amanda, Diva Putri
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Agriculture, Biological Sciences & Forestry Dentistry Economics, Econometrics & Finance Education Social Sciences

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ANALISIS TINDAK LANJUT PENANGANAN SP2DK CV. XYZ PADA EF SINERGY CONSULTANT Anandita, Anisah; Selvia, Arganata Dwi; Amanda, Diva Putri; Seputro, Hanif Yusuf
Jurnal Umum Pengabdian Masyarakat Vol 2 No 2 (2023): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v2i2.103

Abstract

Pajak merupakan iuran wajib yang dibayar oleh wajib pajak kepada negara dengan sifat memaksa yang berlandaskan undang-undang. Wajib pajak bukan hanya orang pribadi tetapi juga badan. Setiap tahun Wajib Pajak Badan wajib melakukan pelaporan Surat Pemberitahuan (SPT). Apabila terdapat kesalahan maka WP Badan akan mendapatkan Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK). EF Sinergy sebagai konsultan pajak membantu klien dalam menangani SP2DK. Oleh karena itu, tujuan dari pengabdian ini adalah membantu klien dalam menindaklanjuti atas penerimaan SP2DK. Pengabdian ini dilakukan di EF Sinergy Consultant dengan objek pengabdian yaitu salah satu klien (CV. XYZ) yang menerima SP2DK. Metode pengabdian dilakukan dengan metode deskriptif pendekatan kualitatif. Hasil pengabdian CV. XYZ harus melaksanakan pembetulan SPT Tahunan dan SPT Masa serta melakukan konfirmasi dan memberikan penjelasan atas perihal yang tercantum dalam SP2DK.
Does the cost behavior remain sticky? a 20-year literature review of cost stickiness Amanda, Diva Putri; Hakim, Tito IM. Rahman; Zuhdi, Rahmat
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20919

Abstract

Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda.Design/Methodology/Approach: The method used in this study is a systematic literature review with a final research sample of 91 articles from 42 international journals indexed by Scopus Q1-Q4 and 20 articles from national journals indexed by SINTA 1-4. Research findings: This research found annual developments and fluctuations in cost stickiness research topics in international and national journals. Mapping of cost stickiness research exhibits that (1) the dominating antecedent variable is revenue change, (2) the popular consequence variable is accounting conservatism, (3) the most widely used theory is cost stickiness theory, (4) the majority of cost stickiness research used quantitative methods with secondary data, (5) the widely used population is public sector or profit-oriented companies, and (6) the proxy dominating cost stickiness research is SGA.Theoretical contribution/Originality: This research mapping is based on six critical aspects of cost stickiness and provides several suggestions for future research. It is expected that future research related to cost stickiness can use this research as a reference and inspiration. Research limitation/Implication: Several websites in national journals indexed by SINTA 1-4 could not be accessed due to errors, limiting the number of research samples in national journals. Hence, future research can expand the search for articles in SINTA 1-6 or through other pages/portals (such as Web of Science) to more comprehensively describe the development of cost stickiness research.
Co-Authors Anandita, Anisah Hakim, Tito IM. Rahman Rahmat Zuhdi Selvia, Arganata Dwi Seputro, Hanif Yusuf