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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi
Risda Vera Fitria
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Kajian Perubahan Sistem Pembayaran Pajak Online Terhadap Wajib Pajak : (Studi Kasus di Restoran CV. X Kota Surabaya) Risda Vera Fitria; Heri Toni Hendro P; Diana Zuhroh; Tjandra Wasesa; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.2957

Abstract

This research is about the analysis of changes in the online tax payment system for CV restaurant taxpayers. X City of Surabaya. It aims to find out the negative and positive impacts for taxpayers by using the theory of online tax payment in the characteristics of tax surveillance applications to the advantages and disadvantages. This study uses a qualitative research method with the results of the study showing that changes in the payment system using the tax surveillance application still experience technological obstacles that result in inefficiencies in the implementation of online restaurant tax payments.
Prosedur Penjualan Jasa Kamar Guest House Pada CV. Sintesa Kreasi Bersama di Surabaya Risda Vera Fitria; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Heri Toni; Wiratna Wiratna
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1736

Abstract

In 2023, many economic actors will carry out business activities and compete fiercely among other business actors, both those operating in the industrial, trade and service sectors. However, in general, companies are founded by business actors to achieve predetermined goals such as current economic conditions. So the company will carry out strategies such as accounting information systems which are useful for improving the effectiveness and quality of work. Starting from a trading company where the company has the main activity of buying goods from suppliers and reselling them to consumers with physical changes or not. Meanwhile, service companies are companies whose main activity is providing various services such as convenience, security, and so on. Service companies consist of various kinds, an example of one of which is a hotel service company, hotels themselves also come in various forms such as hotels, inns, guest houses, dormitories, apartments and villas. A hotel is a building provided for people to stay overnight or take a break in the hope of getting services and other facilities for a fee, including other buildings that are integrated, managed by the same party, except for shops and offices (Government Regulation of the Republic of Indonesia Number 65 of 2001 dated 31 September 2001 article 1) (Wiyasha, Hospitality Accounting - Uniform Application System of Accounts Lodging Industry, 2010).
Co-Authors Diana Zuhro Diana Zuhroh Heri Toni Heri Toni Hendro P Sutini Sutini Tjandra Wasesa Wiratna Wiratna