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All Journal JURNAL PENDIDIKAN TAMBUSAI BUDGETING : Journal of Business, Management and Accounting
Azzahra, Raisya Putri Syafna
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Humanities Social Sciences

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Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
Analisis Pengelolaan Biaya Produksi dalam Bisnis Konveksi Baju dengan Metode Variable Costing: Studi Kasus pada Konveksi Saepurrohman Purwakarta Situngkir, Tiar Lina; Priambudi, Priambudi; Awaludin, Qobus Rayhaan Al; Aulia, Rahma Dini; Azzahra, Raisya Putri Syafna; Syaharani, Rizka Dwi; Nurhasanah, Salma
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12441

Abstract

Perkembangan industri dunia telah banyak berubah sehingga menimbulkan persaingan bagi perusahaan untuk menghasilkan produk dengan kualitas terbaik dengan harga murah. Penelitian ini menggunakan metode kuantitatif, dimana metode ini didalamnya terdapat penelitian, proses, hipotesis, turunan lapangan, analisis data dan penarikan kesimpulan data. Tujuan penelitian ini adalah menganalisis pengelolaan biaya produksi pada Konveksi Saepurrohman dan menghitung biaya produksi dengan menggunakan metode biaya variabel. Dari hasil penelitian, Konveksi Saepurrohman memproduksi 600 unit per minggu. Dalam menghitung harga pokok produksi, Konveksi Saepurrohman menggunakan metode SME untuk menghitung harga pokok produksi. Sedangkan kami akan melakukan penelitian dengan menghitung harga produksi Konveksi Saepurrohman dengan menggunakan metode Variable Costing.
Co-Authors Aulia, Rahma Dini Awaludin, Qobus Rayhaan Al Husnina, Najla Nurul , Lestari, Sri Ayu Marsyantrinisa, Yossy Novelina, Riani Rahma Nurhasanah, Salma Priambudi, Priambudi Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Sasmita, Tegar Permata Sinta Aji, Sekar Nirwana Ros Situngkir, Tiar Lina Syaharani, Rizka Dwi Wijaya, Sandika Naufal Fawaz