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Fitriana Santi
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INDONESIA
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol 1, No 1 (2019): February 2019" : 4 Documents clear
DINAMIKA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KUPANG Sofiany Hillarry Wua Rumat; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.646 KB) | DOI: 10.26905/j.bijak.v1i1.2780

Abstract

Research on taxpayer compliance continues because it is very important especially for the government. The state concern to individual taxpayers because more people have taxable income. This study examines the compliance of individual taxpayers, namely government employees who live in the Kupang City. The findings in this study are the willingness to pay taxes significantly influence individual taxpayer compliance. The reason is the tax owed by government employees in an orderly manner is cut directly by the government treasurer.
ANALISIS PELAKSANAAN PENGELUARAN BIAYA APBDesa DALAM MENUNJANG PEMBANGUNAN DESA Ersantiana Kue Wea; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.985 KB) | DOI: 10.26905/j.bijak.v1i1.2776

Abstract

The purpose of this study is to analyze and determine how the role of government in Village management Village Budget Financing in Supporting Rural Development in Kupang Regency. This study uses qualitative data analysis methods that are presented in descriptive narrative with data education techniques, data presentation and conclusion drawing. The role of the village government in managing the income budget and expenditure management in supporting rural development funding is fully functioning properly because there are no obscure budgets or incomplete data, the condition of the village and village regulatory systems is only informal but with all the village officials working equally well to seek implementation of the Village Budget with transparent and participatory financial accountability.
GROSS UP BERMANFAAT DALAM TAX PLANNING ? Nandhia Yossy Nareswari; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.653 KB) | DOI: 10.26905/j.bijak.v1i1.2778

Abstract

Research on tax planning is mostly carried out until now because it is veryimportant for the company. Companies that have efforts to facilitate Income Tax Article 21 sometimes experience problems. The impact on the company is a fixed tax burden while the funds incurred increase. This study discusses tax planning that must be carried out by the company in an effort to facilitate Income Tax Article 21 so that corporate expenses for Income Tax Article 21 are recognized and employees get benefits namely take home pay not deducted Income Tax Article 21. The findings in this study are that the gross up method obtained Income Tax allowances which are equal to the 21 income tax payable, so the funds issued by the company to facilitate Income Tax Article 21 are recognized by the tax rules. Because the tax allowance is recognized as a burden,corporate income taxbecomes smaller and the employee take home pay does not decrease
ANALISIS KELAYAKAN E-AUDIT UNTUK PEMERIKSAAN KEUANGAN PADA KANTOR BPK PERWAKILAN PROVINSI NTT Leopoldus Soka Riwu; Dwi Prilaswanti
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v1i1.2777

Abstract

This study focuses on the feasibility analysis of the e-audit system usedby the BPK RI inspectors to conduct state financial audits. Feasibility analysis is needed so that the Republic of Indonesia BPK can utilize technology that can add value from the results of the inspection and be able to use technology appropriately in accordance with the process of examining the State's finances. This research is descriptive qualitative research. The main data is obtained from in-depth interviews with BPK examiners and e-audit system development teams. The results of the study show that the e-audit system is feasible to be used in the examination of state finances. However, the researcher suggested that the BPK be more active in capturing the needs of the end user, namely the examiner, so that it can be ascertained by the user needs and schedule of system development in the future and so that the system development is in accordance with what the user needs. In addition, the BPK must also consider starting the selection of Information Technology professional services to assist in the development of eaudit systems because of the high likelihood of the many needs of end users in the future

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