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All Journal Accounting and Management Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi
Julianti, Windi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Analisis Perbandingan Perhitungan Harga Pokok Penjualan Gremii dan Mizaplus terhadap Nilai Persediaan Agustiawan, Agustiawan; Julianti, Windi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5607

Abstract

The aim of this research is to analyze the comparison of methods for calculating the cost of goods sold for Gremmi and Mizaplus. This research is descriptive quantitative research. This research uses secondary data, namely financial reports. The analysis results show that the HPP calculation using the Average method is higher than the FIFO method. The results of a lower cost of goods sold using the FIFO method will result in high profits for the continuity of the company's operations
Analisis Penerapan Pajak Pertambahan Nilai Putri Adilla; Fahmi Fadilla; Julianti, Windi; Beni Wahyu Ariyudi; Dwi Fiona Sari
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.157

Abstract

This study aims to analyze the application of Value Added Tax (VAT) on CV.Autobest Used Cars a company that focuses on the sale and purchase of used motor vehicles. With the change in tax regulations in Indonesia, this study examines how CV.Autobest Used Cars applies VAT in sales and purchase transactions, the rates used, and the level of fulfillment of the company in calculating, paying, and reporting tax obligations. The method applied is qualitative descriptive, which involves collecting primary data through interviews with owners and managers, as well as documentation related to transactions and tax invoices. The results of the study show that CV.Autobest Used Cars systematically applies VAT in every transaction, with the rate used being 10%, although the official rate has changed to 11%. The process of calculating and reporting tax obligations is carried out by following the established procedures, including consultation with tax professionals. The study found that companies always pay and report their obligations on time, which reflects a commitment to tax compliance.
The PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN Julianti, Windi; Armel, R. Septian; Rodiah, Siti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4439

Abstract

Tax evasion is a serious form of violation because it can hinder state revenue and create inequality between taxpayers. The purpose of this study is to determine the effect of tax audits, tax sanctions, tax systems, and tax technology and information on tax evasion practices. This study was conducted on corporate taxpayers registered at the Bangkinang Pratama Tax Office, using a quantitative approach and survey method. Data were collected from 100 respondents with a questionnaire and analyzed using multiple linear regression through SPSS version 23. The results show that strict tax audits and sanctions have a negative effect on evasion, meaning that the higher the audit and sanctions, the practice of evasion tends to decrease. Meanwhile, the tax system and information technology have a positive effect, indicating that systems and technologies that are not yet optimal can provide opportunities for perpetrators to commit evasion.
Co-Authors Agustiawan, Agustiawan Beni Wahyu Ariyudi Dwi Fiona Sari Fahmi fadilla Putri Adilla R.Septian Armel siti rodiah