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Jurnal Pajak dan Bisnis (Journal of Tax and Business)

JPB
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Published by Sekolah Tinggi Perpajakan Indonesia

ISSN : - EISSN : 27230120 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 194 Documents

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Peranan Tabungan Terhadap Kartu Atm Pada PT. Bank of India Indonesia Tbk Christina Panjaitan
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

ATM is one of the bank services that can automatically serve customers in making transactions. ATMs play an important role in creating and encouraging customer interest in savings products with the aim that the amount of savings funds increases.This study aims to determine and analyze the extent of the effect of savings on ATM cards. The variables studied were seen from the amount of savings with the number of ATM cards and from data taken from 2015 to 2019. The data collection methods used interviews and literature study.The results of the study indicate that savings are very influential on ATM cards, because if you want to have an ATM card you have to open or have a savings account first. From this research it can be concluded that savings from time to time continue to increase, as well as ATM cards from time to time have also increased. Savings have a positive influence on ATM cards at PT. Bank of India Indonesia Tbk and have a mutually supporting relationship.

Pengaruh Sumber Daya Manusia Terhadap Kinerja Karyawan Di Kap Suparman Bambang Ghanis Pradhana Jayasukmana; Noor Muhammadi
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This study aims to determine how much influence human resource planning on employee performance can help companies to improve employee performance. The data used is secondary data from the results of questionnaires to sample employees.The analysis used in this study is a quantitative method test using SPSS Version 20.00 with a significant (?) of 5% and using a simple linear regression statistical model, correlation, and the coefficient of determination (R2), with the influence of human resource planning as the dependent variable . Hypothesis testing with T test shows that the influence variable of human resource planning influences employee performance with t count> t table. This means that employee performance is influenced by the influence variables of human resource planning, the rest is influenced by other variables not mentioned in the hypothesis testing results model, and the two independent variables have a significant effect on employee performance at a significant level of 5%. Based on the analysis, the relationship between the influence of human resource planning and employee performance on KAP Suparman Bambang Ghanis has a strong positive relationship.This can be seen and proved the relationship between the influence of human resource planning and employee performance in KAP Suparman Bambang Ghanis there is a strong positive relationship. This can be seen and proven from the value of Correlation = r = 0.878 (close to 1 relation x to strong Y positive). The results showed that (R square = 77.1%). So, the influence of human resource planning has an influence on employee performance by 77.1% while the remaining 28.9% is explained by other factors outside the variable sentences used in the study. Then the results of the study stated that the count of 8.343 is greater than t table (2.00856), the significance of 0.000 is smaller than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y). Regression coefficient Y = a + bX, the effect of human resource planning (X) is 0, meaning that the employee's performance (Y) is positive 16,853. Regression coefficients influence variables of human resource planning (X) of 0.597, meaning that if the influence of human resource planning increases, employee performance increases, t count of 8.343 is greater than t table (2.00856), the significance of 0.000 is less than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).

Pengaruh Insentif dan Motivasi Terhadap Kinerja Karyawan pada PT. Aditama Bogor Graha Yudha Andarano Putra Pratama
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

This study aims to determine the effect of incentives and motivation partially and simultaneously on employee performance at PT.Aditama Bogor. 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 / effect of incentives and motivation on employee performance at PT.Aditama Bogor. In this study, data processing was carried out using SPSS ver. 24.00. The population in this study were employees of PT.Aditama Bogor, amounting to 315 employees. The sample used is based on the Slovin formula as many as 76 employees at PT.Aditama Bogor. Based on the analysis and discussion, it shows that incentives have a significant positive effect on employee performance at PT.Aditama Bogor, it can be seen that the significant value of 0.000 <0.05, the first hypothesis (H1) is accepted; Motivation has a significant positive effect on employee performance at PT.Aditama Bogor, it can be seen that a significant value of 0.004 <0.05, the second hypothesis (H2) is accepted and simultaneously incentives and motivation have a significant positive effect on employee performance at PT. Aditama Bogor with a significant value of 0.000 <0.05, the third hypothesis (H3) is accepted.

Pengaruh Gaya Kepemimpinan Terhadap Motivasi Kerja Karyawan Divisi Finance PT. Raharja Jaya Jakarta Yan Ari Nugroho
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Leadership style is a factor that influences employee work motivation, with a good leadership style the level of employee work motivation will increase. Giving motivation is the most important thing in one's leadership, a good leader will always provide encouragement that motivates employees to increase employee motivation.This study aims to determine the effect of leadership style on employee motivation at PT.Rahaja Jaya Jakarta. This study used a population of 28 employees with a sample of 26 respondents, data collection techniques using a questionnaire. Data analysis techniques used are product moment correlation coefficient test, determination coefficient test and regression equation test with SPSS v20 data processing. Based on the calculation of the correlation coefficient, a value of 0.656 shows that the level of a strong relationship between leadership style and motivation, the coefficient of determination shows a value of 43%, indicating that the influence of leadership style on motivation is 43% and the remaining 57% is influenced by other factors that require research. Furthermore. Based on SPSS, the regression value of constant (a) is 64.357, while the value of leadership style (b) is 0.174, so the regression equation can be written as Y = 64.357 + 0.174X, a constant of64.357 states that if the leadership style is 0, then the motivation level is 64.357. While the X regression coefficient of 0.174 states that each additional value of leadership style is 1, the motivation value will increase by 0.174. Based on the hypothesis test, the t value is 2.181> 2.055, where the t value> from the t table, then Ho is rejected and Ha is accepted, that is, there is an influence of leadership style on employee motivation.

Analisis Strategi Promosi Terhadap Penjualan di Batik Mart Iswarti Utami
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Promotion is part of the marketing mix that cannot be separated from other parts and has an important and strategic role. A product needs to be socialized to consumers by using appropriate promotional strategies. The shift in consumer appetite from shopping off line (regular) to on line (interactive media) is a challenge that must be entered by business actors so that their business is in line with market and consumer wants. Promotion strategy analysis of sales is an analysis of the strategy implemented by a company. By using a comparative qualitative research method, the author tries to analyze the promotional strategies used by Batik Mart to attract consumer buying interest in order to get the expected sales. Limited promotional costs require Batik Mart management to use appropriate promotional strategies, up to date and according to the dynamic of the promotion itself. To compare the promotional programs analyzed for 4 months by comparing between promotional programs, the results of the research analysis can be seen as follows: Promotion for the period of 1 month January - February 2019, total sales of Rp. 188. 877,700, promotion period 2 months March - April 2019, total sales of Rp. 241,756,010, so there was an increase in sales of 27.99%.

Identifikasi Potensi Pajak Penghasilan Atas Transaksi-Transaksi Bisnis Usaha Perbankan Syariah Taufik Kurachman
Jurnal Pajak dan Bisnis Vol 2 No 1 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

The principle of sharia is the principle of Islamic law in economic activities based on fatwas issued by institutions that have the authority to determine fatwas in the field of sharia. Sharia-based activities include sharia banking, sharia insurance, sharia bonds or bonds (sukuk), sharia capital market instruments, sharia mutual funds, and other transaction activities that are based on sharia principles. To implement the provisions of article 31D of Law Number 36 Year 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, the government needs to establish special regulations related to Income Tax on Sharia-Based Business activities. Activities in Sharia-Based Enterprises are carried out through several approaches including; profit sharing transactions in the form of mudharabah and musyarakah, sale and purchase transactions in the form of murabahah, salam, and isthisna, leasing transactions in the form of ijarah and ijarah muntahiya bittamlik; and lending and borrowing transactions in the form of qardh. The strengths of Islamic banking are the strong emotional emotional ties between share managers, banks and their customers, the existence of financing facilities that do not burden the customer from the start, the sharing system, and the application of profit sharing without interest. The disadvantages are too good assumptions that all customers are good, the revenue sharing system requirescomplex calculations, and mistakes in assessing projects to be financed by the bank with profit sharing. Provisions regarding income, expenses, and withholding tax or tax collection on sharia-based businesses based on PP 25 of 2009 apply mutatis mutandis provisions in the Income Tax Act. This means that in determining the taxation aspects of sharia-based business transactions, the provisions of the Taxation Law also apply, but with the necessary changes.

TAX REVIEW ATAS PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN JASA PERHOTELAN SEBAGAI PEMICU PENGGALIAN POTENSI PAJAK Taufik Kurachman
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Perkembangan dunia pariwisata di Indonesia telah menunjukkan perkembangan yang signifikan, meskipun sempat mengalami penurunan seiring dengan adanya pandemi COVID-19 yang melanda Indonesia pada triwulan pertama tahun 2020, namun secara perlahan perkembangan pariwisata Indonesia mulai mengalami peningkatan yang cukup menggembirakan. Perkembangan pariwisata akan berdampak pada tingkat hunian hotel sebagai salah satu fasilitas penunjang pariwisata. Potensi penerimaan pajak melalui jasa hotel tidak hanya terkait dengan PPh atas laba bersih usahanya, tetapi banyak potensi yang dapat digali dari pemotongan pajak. Dengan menggunakan metode studi kepustakaan dengan referensi dari beberapa sumber dan pengalaman dalam berwisata baik dinas maupun pribadi, ternyata banyak sekali potensi yang bisa digali mulai dari PPh Pasal 21, PPh Pasal 22, PPh Pasal 23 dan PPh Pasal 4 ayat (2). Potensi Pemotongan dan Penagihan dari layanan hotel harus terus dipantau karena sifat kegiatan ini lebih bersifat internal dan pribadi.

The Evaluation of Arm’s Lenght Principle and Transfer Pricing Method on the Application of Income Tax Payable (Case Study of PT. ABC) Dewi Raraswati Dayaningrum; Hasan Rachmany; Eliza Eliza
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Transfer pricing is a sensitive issue in the business world and the global economy, expecially taxation. Transfer pricing activities carried out by multinational companies affect the level of state tax revenues, either directly or indirectly. The purpose of the research conducted by the author is to determine the suitability of the transfer price method to the calculation of Income Tax Payable related to transfer pricing transaction. The research was conducted in one of companies engaged in information technology services & consultants in Indonesia. From the results of study, it can be concluded that in terms of the use of the transfer price method, in accordance with the arm's length principle. However, in relation to the application of the transfer price method, it does not meet the general application practices according to the OECD Guidelines, which causes the calculation of Income Tax Payable by Corporate Taxpayers to be inconsistent with regard to transfer pricing transactions.

Transfer Pricing and Taxation Dispute Resolution Machfud Sidik
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

The role of MNEs in world trade is increasing drastically from time to time. Tax disputes, especially regarding transfer pricing between taxes and MNEs, have become an international issue. The solution to this dispute requires a balance of interests between MNEs and taxes. The growth of MNEs presents a complex taxation problem for both the tax authorities and the MNEs themselves as taxation varies between countries. These problems arise mainly from the practical difficulties, both for MNEs and taxes, in determining the income and expenses of companies or forms of business that are part of the MNE group that must be taken into account in the activities of each country, especially the activities of the integrated MNE group. Transfer pricing, for tax purposes, is the price of intercompany transactions that occur between businesses. The transfer pricing process determines the amount of income earned by each party from the transaction. Taxpayers and taxes relate exclusively to transactions called controlled transactions, and have no direct impact on independent party transactions, which are called uncontrolled transactions. Transactions, in this context, are defined broadly, and include sales, licenses, leasing, services and interest. Tax authorities need attention for greater attention to global trade instruments by MNE groups. Indonesia has formulated provisions related to transfer pricing since 1984 when the first tax reform was introduced. However, the technical guidelines to meet the principles that will be implemented by the new tax auditors are in 2010 and are implemented effectively in 2011 and the following period through Law No. 11/2020 and the 2021 KUP Bill. There are various challenges in implementing the existing transfer pricing provisions. currently, especially related to payments for intangible uses, payment of interest on debt to equity, payments for intragroup services which are basically regulated in the technical provisions of transfer pricing and inspections related to selling prices and buying prices for intra-group trading are basically regulated in domestic regulations. Indonesia. In addition, in the transfer pricing test, there are considerable disputes which are technical issues such as (i) the selection of transfer pricing testing methods (ii) the selection of comparative data (iii) the audit process is not appropriate. Along with the development of cross-border financial institutions, developments regarding transfer pricing and BEPS are expected to increase. It is therefore very important that Indonesian tax oversight pay attention to skilled personnel to cope with the increase brought about by global instruments by MNE groups.

Tax Review Aspek Perpajakan atas Pengalihan Hak Tanah dan Bangunan dengan mekanisme Perjanjian Nominee Muhammad Taufiq Budiarto
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Nowdays, many companies and non residents who want to invest in Indonesia. One of business capitals which foreign investors should have is a land. The principle of Indonesian agrarian law is nationallity, which means only Indonesian have right to own of the land. The existing agrarians law make the foreigner fall into a nomine agreement have a right to have a land. The method which is used in this paper is normative juridical which examines the normative aspects of legislation, especially the provisions on taxation and the Basic Agrarian Law Act. This paper will illustrate investment practices through nominee agreements. The purpose of this paper is to discuss whether the practice of nominee agreements is indicative of tax avoidance or tax evasion . It has fulfilled the meaning of criminal acts in the field of taxation which is known from its criminal elements in the form element of subject – elemen of actions, elemen of Effects and elemen of Errors. One of the issues which is discussed in this paper is the act of buying land in the tourist areas, specifically in Bali and Lombok. There are a lot of numbers in schemes which are occurred. It will be known as the actual Beneficial Owner income recipient, and also the tax aspects which must be collected from the scheme.

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Editorial Address Jl. Matraman Raya No.27, RT.2/RW.1, Palmeriam, Kec. Matraman, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13140

Location Kota adm. jakarta timur, Dki jakarta INDONESIA

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Suwandono

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jurnal@stpi-pajak.ac.id

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+6285770328779

Journal Mail Official
jurnal@stpi-pajak.ac.id

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Jl. Matraman Raya No.27, RT.2/RW.1, Palmeriam, Kec. Matraman, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13140

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Kota adm. jakarta timur,

Dki jakarta

INDONESIA