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INDONESIA
Jurnal Pajak dan Bisnis (Journal of Tax and Business)
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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ANALISIS ATAS PELAKSANAAN PENGENAAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI MASA PANDEMI COVID-19 PADA PT. SMART Katarina Ekoliawati Sinaga; Ichsan Thoha; Eliza Eliza
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.139 KB) | DOI: 10.55336/jpb.v2i2.35

Abstract

Salah satu sumber penerimaan negara yang terbesar dan sangat potensial untuk membiayai penyelenggaraan pemerintahan berasal dari pajak. Perpajakan yang di dalamnya terdapat unsur PPN juga merupakan bagian dari kebijakan fiskal pemerintah karena salah satu jenis pajak yang dikenakan melalui pemerintah adalah Pajak Pertambahan Nilai (PPN). Penelitian ini secara garis besar bertujuan untuk mengetahui apakah perhitungan penyetoran dan pelaporan pajak pertambahan nilai PT SMART telah sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Apakah ada hambatan dalam pelaksanaan pemungutan pajak pertambahan nilai, dan bagaimana upaya yang dilakukan oleh korporasi untuk mengatasi hambatan tersebut. Penelitian ini dilakukan dengan menggunakan metode deskriptif analisis yaitu observasi terhadap objek wawancara dengan informan yang berkaitan dengan investigasi masalah dan studi kepustakaan.
Asas Pemungutan Pajak Dalam Pajak Penghasilan Transaksi Saham di Bursa Bangkit Cahyono
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.88 KB) | DOI: 10.55336/jpb.v2i2.36

Abstract

Tax collection ideally can meet the principle of tax collection as submitted by Adam Smith is the principle of equality, certainty principle, the principle of convinience of payment, and the principle of effeciency. Income tax imposed on income is additional economic capability received or obtained Taxpayer. While the provisions on the collection of Income Tax on the Sale of Stock Transactions in the Stock Exchange shall be final and calculated with a certain percentage multiplied by the amount of transactions. It is interesting to be analyzed on the application of the four tax collection principles according to Adam Smith against the provision of Income Tax on the sale of shares transaction in Indonesia Stock Exchange (IDX). The results of the analysis show that the four principles of equality tax collection are not met while the other three principles are met. Given the tax function (budgetair) provisions on the collection of Income Tax on transactions on stock sales in the Stock Exchange still needs to be maintained.
Analisis Pengaruh Peningkatan Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bekasi Zaenal Abidin; Vivi Cindria; Taufik Hidayat
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v1i2.39

Abstract

Regional original income is a very important revenue sector for the sustainability of regional development. Restaurant Tax is one of the Regional Taxes that contributes to the budget that needs to be optimized in order to achieve taxpayer compliance, the level of taxpayer compliance, especially restaurant taxpayers is an obstacle in the absorption of Regional Original Income, where not all taxpayers are aware of their tax obligations, this clearly must The attention of the Bekasi City Government is to provide tax knowledge so that people are aware of their rights and obligations as citizens. This study aims to determine the effect of increasing restaurant tax revenue on Bekasi City's original revenue in 2017 to 2020. And to find out the implementation of restaurant tax collection, obstacles in collecting restaurant taxes and the efforts made to overcome these obstacles. The research methodology carried out by the author is data collection techniques, namely collecting data with the stages of literature study, field study, observation, and interviews with resource persons related to research problems.
The Effect Of Deferred Tax Expense On Earnings Management: (Empirical Study on PT. Matahari Department Store, Tbk Listed on The Indonesia Stock Exchange in 2015 to 2019) Hasan Rachmany; Tajudin Tajudin
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.40

Abstract

In PSAK No. 1 concerning the preparation of financial statements, the financial statements can then assess the size of the company's performance. As a basis for making business decisions, one of which is company profits. Therefore, company managers want to increase reported earnings for shareholders and external users of financial statements. This is called earnings management practice. This study aims to analyze the effect of deferred tax expense on earnings management, determine the amount of deferred tax expense and corporate earnings management. The data used in this study comes from audited financial statements at PT. Matahari Department Store, Tbk which are listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a non-probability sampling technique, by means of saturated sampling. The data analysis used in this research is linear regression analysis, classical assumption test, t-test, f-test, and coefficient of determination. The results of this study indicate that deferred tax expense has no significant effect on earnings management with a coefficient of determination of 34.4%. Deferred tax expense cannot detect any earnings management at PT. Matahari Dept. Store,Tbk. As well as the magnitude of negative earnings management because the net profit per year is greater than cash inflows from operational activities.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba Lucy Devitasari
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.41

Abstract

The purpose of this study was to examine the effect of tax planning and deferred tax expense on earnings management. The object of this research uses 18 conventional bank companies listed on the Indonesia Stock Exchange (IDX) that have met the criteria and completeness of the data. The sampling technique used was the purposive sampling method. The data used in this research is secondary data. Using the financial statements of conventional banks listed on the Indonesia Stock Exchange during the 2017-2019 period. The research method uses linear regression analysis. The results showed that tax planning had a significant negative effect and deferred tax expense had a significant positive effect on earnings management
Pengaruh Penerapan E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak : (Survey Pada Kantor Pelayanan Pajak Pratama Bekasi Barat) Suwandono Suwandono; Imam Zaenudin; Rofiq Noorman Haryadi
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.42

Abstract

This study aims to determine the effect of the implementation of the e-Filing system on the level of taxpayer compliance at KPP Pratama Bekasi Barat. The research data was obtained through questionnaires or questionnaires (primary data) which were distributed to taxpayers who use e-Filing at KPP Pratama Bekasi Barat with incidental sampling method. The population of this research is the taxpayers of e-Filing users who are registered at KPP Pratama Bekasi Barat. The sample used in this study were 108 respondents. The questionnaire was tested for validity and reliability testing before the study. Classical assumption test used includes normality test, heteroscedasticity test, autocorrelation test. Hypothesis test using simple linear regression test with determination coefficient test and partial test or t test. The results of this study indicate that (1) the implementation of the e-Filing tax system at KPP Pratama Bekasi Barat has been going well. This is evidenced through descriptive statistical analysis where the results of the trend of the variable application of the e-Filing system show a fairly high trend of 104 respondents from 108 or 96% of the observation data stating their satisfaction with the implementation of the e-Filing system. (2) the level of taxpayer compliance at the Tax Office Pratama Bekasi Barat has been very good, this is evidenced by the results of descriptive analysis which shows the tendency of the taxpayer compliance variable to be very high at 102 respondents from 108 respondents or 94%. (3) the application of the e-Filing system has a positive effect on the level of taxpayer compliance at KPP Pratama Beksi Barat this is evidenced by a simple linear regression analysis that obtained an R2 value of 0.296, which can be interpreted that the magnitude of the effect of the application of the e-Filing system has an effect of 29 ,6%. The results of the statistical t test resulted in a significance value smaller than the level of significant value, namely 0.000 < 0.05.
Analisis Akuntansi Pajak Penghasilan (PPh) Pasal 22 Atas Impor Barang Pada PT Indika Tirta Mandiri Nita Mustika
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.44

Abstract

This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.
Analisa Gross Profit Margin, Net Profit Margin dan Perputaran Kas Terhadap Return on Investment pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019 Pradhana Jayasukmana; Danang Djoko Susilo
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.45

Abstract

This study aims to examine the effect of Gross Profit Margin, Net Profit Margin and Cash Turnover on Return On Investment in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The source of data in this study is secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data collection technique for this research is data accessed through the website www.idx.co.id. The results of this study indicate that partially based on the T test gross profit margin, net profit margin and cash turnover have a positive and significant effect on return on investment. Simultaneously based on the F test gross profit margin, net profit margin and cash turnover simultaneously affect the return on investment. Based on the results of the analysis of the correlation coefficient and the coefficient of determination shows that the relationship between gross profit margin, net profit margin, cash turnover and return on investment is very strong and most of the return on investment is influenced by the three independent variables.
Digital Services Tax: Challenge of International Cooperation For Harmonization Machfud Sidik
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.46

Abstract

The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies may potentially constrain the options available to policymakers in relation to the overall tax mix. Technological innovation and the growth of the Internet have profoundly affected trade relations, production processes and products, and the organization of companies. The digital economy is characterized by several key elements, such as the massive expansion of intangible assets; intensive use of data (especially personal data), and widespread adoption of multi-faceted business models that exploit the value externalities of free assets. As the digital economy brings us into new territory, is fair taxation fiction or reality? Although overcoming the numerous ch a l l en g es will be a difficult task for policy makers , fair taxation of the digital e c o n o m y is a reality. A prerequisite to making real sustainable change is enthusiastic country commitment and international cooperation. Asia and the Pacific region need to pull together and push forward the necessary reforms, innovate tax structures and administration, and continue to learn from each other’s experiences. Other key enablers include a coherent strategy and strong evidence-based communication and knowledge.
Analysis of Transformational Leadership In Improving Performance and Organizational Citizenship Behavior (OCB) Employees of Sayap Ibu Foundation, Banten Province Hamsinah Hamsinah
Jurnal Pajak dan Bisnis Vol 3 No 1 (2022): Journal of Tax & Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v3i1.47

Abstract

The purpose of this research is to analyze Transformational Leadership in improving employee performance and OCB behavior or Employee Organizational Citizenship Behavior (OCB). This research method is descriptive qualitative in nature, namely research that is intended to understand the phenomena experienced by research subjects and produce descriptive data in the form of written words and the behavior of the people observed.1 This study was carried out in a fundamental, in-depth and process-oriented manner. Descriptive qualitative research is also a form of research that aims to describe existing phenomena, both natural phenomena and man-made phenomena. The phenomena can be in the form of activities, characteristics, changes, similarities, and differences between one phenomenon and another. The initiative attitude of the employees can result in an increase in the performance and productivity of the company/organization. Of course, this is important for the progress of the company so that the impact of employee initiatives is very large for the company/organization. Employees who have qualified abilities do not necessarily have good initiative. This initiative includes providing improvement ideas and improvements. In this study, the authors narrow the point of initiative performance on OCB (Organizational Citizenship Behavior) attitudes.

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