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All Journal Jurnal Sosial dan Sains Postgraduate Management Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Realible Accounting Journal
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ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU Ita Mustika; Ferdila; Khadijah; Viola Syukrina E Janrosl
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.43

Abstract

SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.
The Effect of the Implementation of E-Filing, Service Quality, and Taxpayer Awareness on Individual Taxpayer Compliance in Submitting Annual Tax Returns at KPP Pratama South Batam in 2019–2023 Salsabila, Guliva; Ferdila; Richmayati, Maya
Jurnal sosial dan sains Vol. 5 No. 4 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i4.32113

Abstract

This study aims to examine the influence of e-filing implementation, service quality, and taxpayer awareness on individual taxpayer compliance at the KPP Pratama Batam Selatan. The method used is multiple linear regression analysis with data obtained through interviews, questionnaires, and documentation. The results show that e-filing implementation, service quality, and taxpayer awareness simultaneously have a significant impact on taxpayer compliance. The implementation of e-filing and good service quality significantly influences the increase in taxpayer compliance, while taxpayer awareness also contributes to enhancing compliance. This study suggests that the Directorate General of Taxes should continue to improve services, expand the use of e-filing technology, and educate the public on the importance of tax obligations.
ANALISIS PENGENDALIAN INTERNAL PENGELUARAN KAS DALAM UPAYA MENGHINDARKAN KECURANGAN AKUNTANSI PADA SPBU VITKA POINT BATAM Ferdila; Euneng Maya Novita
Realiable Accounting Journal Vol 2 No 1 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Pengendalian internal yang efektif dapat membantu dalam mengarahkan kegiatan pengeluaran kas perusahaan dan mencegah adanya kecurangan atau penyalahgunaan lainnya. Penelitian ini bertujuan untuk mengetahui proses akuntansi pengeluaran kas oleh SPBU Vitka Point Batam dan pelaksanaannya dalam memenuhi unsur-unsur dan tujuan pengendalian internal terhadap pengeluaran kas. Metode penelitian menggunakan metode kualitatif deskriptif. Pengendalian internal pengeluaran kas di SPBU Vitka Point Batam ditujukan untuk mengetahui apakah ada kecurangan akuntansi atau tidak yang dilihat dari kriteria organisasi, sistem, otorisasi prosedur pencatatan, praktik sehat dan karyawan yang mutunya sesuai dengan pertanggungjawabannya. Pengendalian internal pengeluaran kas di SPBU Vitka Point Batam telah dijalankan sesuai komponen dalam COSO yakni pengendalian lingkungan kerja, penilaian resiko, aktivitas pengendalian internal, prosedur informasi dan komunikasi yang dilaksanakan dengan baik, serta pemantauan terhadap karyawan dan kas. Pengendalian internal pengeluaran kas di SPBU Vitka Point sangat efektif dalam membantu perusahaan untuk mengetahui adanya kecurangan terhadap pengeluaran kas.
ANALISIS IMPLEMENTASI UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI KOTA BATAM Ferdila; Ita Mustika; Khadijah
Realiable Accounting Journal Vol 3 No 1 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Undang-Undang Harmonisasi Peraturan Perpajakan merubah beberapa aturan perpajakan yang telah ada sebelumnya untuk mengurangi defisit Anggaran Pendapatan dan Belanja Negara tahun 2022 dan 2023. Pada Penelitian ini, peneliti menganalisis dari segi Pajak dan Pajak Pertambahan Nilai yang berubah dibeberapa aspek yang akan berdampak pada masyarakat dan pelaku usaha, yaitu perubahaan tarif PPN, bracket PPh orang pribadi serta dilakukannya tax amnesty. Tujuan penelitian ini adalah untuk mengkaji apakah Implementasi Undang-undang Harmonisasi Peraturan Perpajakan akan menjadi tantangan atau peluang bagi pelaku usaha dan masyarakat serta untuk mengetahui dampak implementasi Undang-Undang Harmonisasi Peraturan Perpajakan pada Pajak Penghasilan dan Pajak Pertambahan Nilai yang berpengaruh pada masyarakat dan pelaku usaha. Metode pengumpulan data yang digunakan data primer yaitu data yang diperoleh langsung dari responden yaitu dengan wawancara dan observasi tentang implementasi Undang-Undang Harmonisasi Peraturan Perpajakan serta data sekunder yaitu data dari internal perusahaan serta website dan buku perpustakaan tentang peraturan perpajakan. Pembaharuan regulasi sistem perpajakan melalui UU HPP dapat meningkatkan kemudahan berusaha, menambah lapangan pekerjaan, mempercepat pertumbuhan ekonomi, dan juga memberikan jaminan kepastian hukum serta mengefisiensikan kewajiban wajib pajak. .
METODE PENGENDALIAN BEBAN OPERASIONAL DAN PENDAPATAN PERUSAHAAN DALAM UPAYA MENINGKATKAN LABA PERUSAHAAN DI SPBU VITKA POINT Khadijah; Ita Mustika; Ferdila; Kharisma Familia
Postgraduate Management Journal Vol 3 No 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

In the company's operational activities, it is necessary to control operational expenses and income to obtain the expected profit. The control system is a very important part of the company because, with the control system, the company will achieve the desired goals such as creating a good control environment. PT. Batamindo Pertiwi runs the business of trading fuel oil for the public at public refueling stations (SPBU), which are known to the people of Batam as SPBU Vitka Point No. 14,294,722. The method used by the Vitka Point gas station to control operational expenses is to perform Service Excellence or excellent service. This study aims to provide an understanding and know the effectiveness, as well as the impact of the method of controlling operating expenses and income created and implemented by the company. This type of research is qualitative with a descriptive explanation by describing the method of controlling operating expenses and the company's income. The data processed is the 2018-2020 profit and loss report data belonging to the Vitka Point gas station, with data collection techniques using interviews and direct observation. The results of the discussion from this study are that operational expense control is very effective where the emphasis on costs on operational activities has succeeded in reducing operational costs incurred as well as effective income control in stabilizing income in the ongoing Covid pandemic.
Co-Authors E Janrosl, Viola Syukrina Euneng Maya Novita Ita Mustika Khadijah Kharisma Familia Maya Richmayati Salsabila, Guliva