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All Journal Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Panangian, Frengki
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Economics, Econometrics & Finance

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Journal : Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS

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Study of Implementation of Fiscal Correction as an Effort to Efficiently Pay Income Tax Payable for Corporate Taxpayers Hidayat, R Taufik; Panangian, Frengki; Sadli, Andi Muhammad
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.620

Abstract

Tax payment is one of any cost that will reducing margin contributions. To achieve tax payment efficient, legal withholding tax, and increase financial performance we need Tax Planning for reducing tax cost overall. One of tax planning is commercial income correction to the fiscal income statement in Income Tax. Fiscal Correction is correcting the commercial income statement to the fiscal income statement which accept by tax authorities. Fiscal Correction of Income Statement is legal point for withholding tax payment as per Tax Regulation (Undang-undang RI) No.28/2007 and No.36/2008. Application of Tax Planning with Fiscal Correction reducing tax payment from Rp. 59.419.480 to Rp. 39.497.348,- that mean will save Rp.19.922.132 of tax payment. Keywords : Fiscal Correction, Tax Planning, Saving tax payment.
Impact of System Quality, Information Quality, and Service Quality on the Benefits of Hospital Management Information System (HMIS): A Case Study at PGI Cikini Hospital, Jakarta Panangian, Frengki; Hidayat, R Taufik
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.497

Abstract

A hospital is a professional healthcare institution where services are provided by doctors, nurses, and other healthcare professionals. To carry out its tasks and functions, a hospital must be able to finance its operations. One way of achieving this is through the Hospital Management Information System (HMIS). The Hospital Management Information System (HMIS) exists because it offers benefits that can be achieved by using information systems. This study aims to examine the impact of system quality, information quality, and service quality on the hospital management information system at PGI Cikini Hospital in Jakarta. The research method used in this study is a survey, with a sample of 120 people. Data analysis was conducted using simple regression and multiple regression analysis between independent and dependent variables. The results of the study indicate a positive impact of system quality, information quality, and service quality on the hospital management information system at PGI Cikini Hospital in Jakarta. The findings show a combined effect of system quality, information quality, and service quality on the benefits of the Hospital Management Information System (HMIS) at PGI Cikini Hospital in Jakarta. Based on these findings, this study concludes that the benefits of the Hospital Management Information System (HMIS) at PGI Cikini Hospital will increase as the quality of the system, information, and services improve.
Co-Authors Andi Muhammad Sadli Hidayat, R Taufik