Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Journal JPB is a journal that is managed and published by Sekolah Tinggi Perpajakan Indonesia which contains research results and thoughts of scholars in the field of Accounting Science both academics and practitioners, published twice a year in May and September. (1) Accounting Information Systems, (2) Financial Accounting, (3) Accounting & Syariah Finance, (4) Corporate Finance & Capital Market, (5) Cost Accounting, (6) Management Accounting, (7) Behaviour Accounting (8) Auditing, (9) Taxation. The articles contributed are original articles that have never been published in other media and use the latest reference libraries, the proportion of publications in the last 10 years.
Articles
194 Documents
<![CDATA[Dinamika Pembelajaran Daring Bagi Mahasiswa Kelas Reguler Malam Akuntansi Pajak ]]>
<![CDATA[Taufik Kurachman]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis ]]>
Publisher : <![CDATA[LPPM-STPI ]]>
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DOI: 10.55336/jpb.v1i2.12
<![CDATA[The occurrence of the Covid-19 pandemic in Indonesia is not an obstacle for academics to continue to carry out their functions in educating and educating the nation's children from elementary to tertiary level, including what has been done by the Indonesian Taxation High School (STPI) academics to continue the lecture process through online learning. But is online learning effective enough to be implemented for regular night class students? To answer this problem, the researcher used level 2 (two) action research methods with data collection techniques through questionnaire link distribution, observation and finally data collection using poliangulation where if all data and information have been collected, analysis will be carried out using logico-inductive analysis. The study provides an important picture where in its implementation, the provision of course materials with online learning is not optimal, but on the other hand students still feel the benefits of online learning in the form of time efficiency, cost and energy and flexibility in implementing learning activities. Students hope that online learning can be returned to face-to-face through classical methods while still paying attention to covid-19 health procedures and protocols]]>
<![CDATA[Penerapan Aturan Perpajakan Pada Yayasan Dibidang Pendidikan ]]>
<![CDATA[Temi Utami R]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v1i1.13
<![CDATA[Banyak yayasan pendidikan didirikan di kota-kota besar, namun tidak semua pengurus yayasan mengetahui kewajiban perpajakan yang harus dijalankan. Untuk memberikan informasi, makalah ini membahas tentang kewajiban perpajakan bagi yayasan pendidikan. Pendapatan yayasan di bidang pendidikan dikurangi biaya operasional merupakan sisa kelebihan, kelebihan ini dibebaskan sebagai objek pajak, sepanjang digunakan untuk membiayai sarana dan prasarana pendidikan, maka tidak ada pajak penghasilan yayasan yang terutang. Meskipun tidak ada pajak penghasilan Yayasan yang terutang, yayasan tetap memiliki kewajiban untuk menyampaikan SPT Tahunan beserta lampiran-lampiran yang dipersyaratkan. dalam SPT Tahunan ditambah pemberitahuan mengenai rencana fisik sederhana, biaya rencana pembangunan gedung dan pengadaan sarana dan prasarana pendidikan, surat pernyataan yang menjelaskan tentang kelebihan akan digunakan untuk pembangunan gedung dan prasarana pendidikan dan/atau penelitian paling banyak 4 ( empat) tahun sejak diperoleh surplus, dan kelebihan yang tidak digunakan pada tahun diperolehnya akan digunakan untuk pembangunan gedung dan prasarana pendidikan, paling lama 4 (empat) tahun sejak diperoleh kelebihan, membuat laporan penyediaan dan penggunaan kelebihannya. Kewajiban lainnya adalah menyelenggarakan pembukuan dan memungut serta memotong dan menyetorkan PPh pasal 21 dan 23 dengan menggunakan SPT Masa PPh Pasal 21 dan SPT Masa Pasal 23 apabila ada biaya yang timbul yang menjadi obyek pasal 21 dan pasal 23. pembahasan kewajiban perpajakan, menjadi informasi bagi yayasan manajemen dalam melaksanakan kewajiban perpajakan]]>
<![CDATA[A Land Value Capture: Taxation and Value for Money Perspectives ]]>
<![CDATA[Machfud Sidik]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.16
<![CDATA[Providing basic services in urban areas effectively is one of the most significant challenges facing city governments, as the ability to provide urban services largely determines the competitiveness, poverty level and quality of life of urban residents. Metropolitan cities and big cities in Indonesia face various needs for urban infrastructure services, including a mass rapid transportation system to serve public transportation in the downtown area and hinterland areas. Urban local governments face the dilemma of limited funding in servicing the increasing demand for urban services, mainly due to the flow of urbanization and increasing urban services, including as a center for financial and digital transactions. Land Value Capture (LVC) is an alternative solution that must be developed by city governments in Indonesia, especially in the perspective of taxation and other forms of return on investment costs. Institutional strengthening, the collaboration between agencies, legal certainty, and robust regulations are the main prerequisites for implementing LVC in Indonesia]]>
<![CDATA[A Little View of The Indonesian Tax System ]]>
<![CDATA[Gunadi Gunadi]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business ]]>
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DOI: 10.55336/jpb.v3i1.17
<![CDATA[Indonesia has come a long way in the last decade to improve its tax system in terms of both revenue generation and administrative efficiency. However, tax revenues are still low at 4,444 due to growing infrastructure spending and the need for social protection. With the exception of the natural resources sector, the best way to increase tax revenues is to expand the tax base and improve tax administration, rather than changing the size of taxes that appear more or less in line with international practice. Possible steps to expand the tax base include accepting more self-employed people in the tax system, targeting employer benefits and benefits, and reducing VAT exemptions. increase. Similarly, broad investment credit is not an ominous way to increase investment incentives over selective tax exemptions. The government plans to promote integration into the tax system in the long run, but the introduction of simplified tax systems to SMEs and SMEs is restricted by the government. Since 2002, tax administration has improved, internal control systems have improved, and administrative decision transparency has improved. New tax audits due to compliance risks in the resource sector, especially in income tax mining, could further improve the management system. This means that Indonesia now has access to international financial markets and a diverse portfolio of resources.]]>
<![CDATA[The Profits Directly or Indirectly Attributed to a Permanent Establishment ]]>
<![CDATA[Gunadi Gunadi]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.19
<![CDATA[This paper discussed a real case arising from the audit of a namely permanent establishment (PE) CHE operated by a CHE Ltd an enterprise residing in The People Republic of China (China).Having regular business of construction in Indonesia, this PE mantains a place of managementin Jakarta from where her businesses are managed. In 2018 this PE has finished a one-year construction project which was obtained under subcontract with an Indonesian company,namely, PT RDP at the costs of Rp 4,5 Trilyun (T). PT RDP concluded the main contract fromanother Indonesian State Owned Enterprise at the cost of Rp 5T. As this PE has alreadymaintaining a local place of management in this country, CHE PE may be called a aset-type PE‘(Gunadi, 1992, Taxation of Inbound Investment in Indonesia, APTIRC)). Most of the construtionmaterials, i.e., at least 60% of the total project costs, were imported by PT RDP from CHE Ltd (the PE‘s Head Office). This was done by Indonesian resident ompany under the import fees of 5%, as this company may claim the import facilities in respect of taxations.]]>
<![CDATA[Aktualisasi Peran Pajak Dalam Dunia Pendidikan : (Simbiosis Mutualisme) ]]>
<![CDATA[Hasan Rachmany]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.20
<![CDATA[Pembangunan Sumber Daya Manusia di Indonesia membutuhkan sinergitas semua elemen bangsa termasuk diantaranya adalah dukungan dari Direktorat Jenderal Pajak khususnya terkait kebijakan-kebijakan yang mendukung dunia pendidikan. Namun dukungan tersebut harus bersinergi dengan tersedianya sumber daya manusia yang peduli akan kewajiban perpajakannya. Dengan metode penelitian kepustakaan melalui beberapa literatur yang terkait pajak dan pendidikan dapat disimpulkan peran pajak dalam dunia pendidikan diwujudkan dalam kebijakan pemberian fasilitas pembebasan pengenaan PPN atas buku-buku pelajaran umum dan agama, fasilitas perpajakan untuk badan /lembaga pendidikan yang keuntungannya digunakan untuk peningkatan mutu pendidikan, fasilitas untuk beasiswa yang Dikecualikan dari Objek Pajak Penghasilan dan pengecualian pemungutan PPh Pasal 22 atas Dana BOS. Sedangkan peran dunia pendidikan adalah dengan menjaga tertib administrasi perpajakan paraBendahara Sekolah, memberikan data rekanan terkait proyek pengadaan maupun jasa konstruksi untuk kepentingan ekstensifikasi wajib pajak serta program Inklusi Kesadaran Pajak dalam Pendidikan agar pemahaman tentang kewajiban perpajakan bisa tertanam sejak dini]]>
<![CDATA[Implikasi Penurunan Tarif PPH Badan Berdasarkan Perppu 1 Tahun 2020 Terhadap Akuntansi Pajak Penghasilan ]]>
<![CDATA[Suharno Suharno]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.21
<![CDATA[The income tax rate adjustment in Government Regulation In Lieu of Law (Perppu) 1/2020 has significant implications for the accounting treatment of income tax as described in Paragraph 47 of PSAK 46. As the consequences, a company (a taxpayer) has to adjust its income tax accounting records. The tax accounting treatment affected by the rate reduction policy is (i) current tax, (ii) deferred tax assets/liabilities (iii) income tax payable under Article 25 and (iv) tax calculation at the end of the year.]]>
<![CDATA[GOVERNMENT STRATEGY AND POLICY IN SOCIAL CONFLICT RESOLUTION IN LUWU AND NORTH LUWU REGENCIES, SOUTH SULAWESI PROVINCE, INDONESIA ]]>
<![CDATA[Sangkala]]>;
<![CDATA[Atmansyah, Lutfi]]>;
<![CDATA[Hans, Amril Hans]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis ]]>
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<![CDATA[Research on Government Strategy in Social Conflict Resolution in Luwu and North Luwu Districts of South Sulawesi Province is a study that is intended to find out why the strategies and policies for resolving social conflicts that have occurred have not been able to be resolved completely by the local government. In terms of the government's duty to guarantee the creation of security in the community. Therefore, it is important to do research to reveal what is the cause. To find answers to these problems, further research problems are formulated, namely, what causes social conflict to occur, how the efforts and stages of conflict resolution are carried out by the government, what are the inhibiting factors so that conflicts are often repeated, and what strategies and policies are used in resolving conflict.]]>
<![CDATA[Pengaruh Pengendalian Biaya Dan Modal Kerja Terhadap Rentabilitas Pada Pt Pegadaian (Persero) ]]>
<![CDATA[Juska Meidy Enyke Sjam]]>;
<![CDATA[Noor Permadi]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.23
<![CDATA[profitabilitas pada PT Pegadaian (Persero) periode 2015 – 2019, maka rumusan masalah akan dibagi menjadi tiga yaitu bagaimana efektivitas pengendalian biaya yang terdapat pada PT Pegadaian (Persero), bagaimana perputaran Modal kerja yang terdapat pada PT Pegadaian (Persero) Pegadaian (Persero), bagaimana profitabilitas yang terdapat pada PT Pegadaian (Persero), apakah ada pengaruh antara pengendalian biaya, perputaran modal kerja terhadap profitabilitas. Dalam penelitian ini, data yang diperoleh dari peneliti akan diolah menjadi rasio pengendalian biaya, perputaran modal kerja, dan profitabilitas. Setelah data rasio dibangkitkan kemudian data yang dihasilkan diolah dengan SPSS untuk mengetahui ada tidaknya pengaruh antara X1 terhadap Y, X2 terhadap Y dan secara simultan antara X1 dan X2 terhadap Y. Hasil penelitian ini menunjukkan bahwa (1 ) pengendalian biaya berpengaruh positif dan signifikan terhadap profitabilitas, (2) perputaran modal kerja berpengaruh positif dan signifikan terhadap profitabilitas, dan secara simultan (3) pengendalian biaya dan perputaran modal kerja berpengaruh positif dan signifikan terhadap profitabilitas.]]>
<![CDATA[Pengaruh Disiplin dan Keselamatan Kesehatan Kerja (K3) Terhadap Kinerja Karyawan Pada PT Cici Farma Unit Produksi Farmasi Bekasi ]]>
<![CDATA[Yusrizal]]>;
<![CDATA[Eliza]]>
<![CDATA[ Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis ]]>
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DOI: 10.55336/jpb.v2i1.24
<![CDATA[This study aims to determine and analyze the effect of discipline and Occupational Health and Safety (K3) partially and simultaneously on employee performance at PT.Cici Farma Pharmaceutical Production Unit Bekasi. The approach used in this research is quantitative research and the strategy used in this research is the associative strategy. The research method that will be used is descriptive analysis method using regression analysis, namely to determine how much the contribution / influence of discipline and occupational health and safety (K3) to the performance of employees at PT.Cici Farma Pharmaceutical Production Unit Bekasi. In this study, data processing was carried out using SPSS ver. 24.00. The population in this study were all employees of PT.Cici Farma Bekasi Pharmacy Production Unit, amounting to 52 people. The sample used is based on sensory techniques as many as 52 employees at PT.Cici Farma Pharmaceutical Production Unit Bekasi. Based on the analysis and discussion, it shows that discipline has a significant positive effect on employee performance at PT.Cici Farma Pharmaceutical Production Unit Bekasi, it can be seen that a significant value of 0.000 <0.05, the first hypothesis (H1) is accepted; Occupational Health Safety (K3) has a significant positive effect on employee performance at PT.Cici Farma Bekasi Pharmacy Production Unit, it can be seen that a significant value of 0.044 <0.05, the second hypothesis (H2) is accepted and simultaneously discipline and Occupational Health Safety (K3) have a significant positive effect on employee performance at PT.Cici Farma Bekasi Pharmacy Production Unit with a significant value of 0.000 <0.05, the third hypothesis (H3) is accepted.]]>
