cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fitriana Santi
Contact Email
fitriana.santi@unmer.ac.id
Phone
+6281357518200
Journal Mail Official
jurnal.bijak@unmer.ac.id
Editorial Address
Terusan Dieng Street 62-64, Malang City, East Java, 65146 Indonesia
Location
Kota malang,
Jawa timur
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 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2021): February 2021" : 5 Documents clear
Analisis pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2013 - 2019 Nimas Galuh Savitri; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.347 KB) | DOI: 10.26905/j.bijak.v3i1.6574

Abstract

This study aims to prove whether the Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBNKB) have an effect on Regional Original Revenue (PAD) at the Regional Revenue Agency of East Java Province. The data used in this study is the realization of Motor Vehicle Tax (PKB) and the realization of Motor Vehicle Name Transfer (BBNKB) as well as the realization of Regional Original Income at the Regional Revenue Agency of East Java Province in 2013-2019. In this study the test model used was linear regression. multiple. The results of this study are the motor vehicle tax variable has a significant effect on regional original income and the transfer fee for motorized vehicles has no significant effect on regional original income.
Efektivitas penerimaan Pajak Penghasilan final UMKM pada KPP Pratama Malang Utara Maria Da Rosalina Yawa; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.454 KB) | DOI: 10.26905/j.bijak.v3i1.6575

Abstract

This study aims to determine the level of effectiveness of the final income of MSMEs (Micro, Small and Medium Enterprises). Methods of data collection with the method of documentation. The data analysis technique used is descriptive quantitative. The results of the study show that for the last 5 years KPP Pratama North Malang has not achieved the realization of tax revenue from the target that has been set. This is influenced by the fact that taxpayers are still not aware of the obligation to pay taxes. 
Efektivitas dan kontribusi tindakan penagihan pajak terhadap penerimaan pajak di KPP Malang Utara Maria Faustina Kepa; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.258 KB) | DOI: 10.26905/j.bijak.v3i1.6577

Abstract

This study aims to determine how much the effectiveness and contribution of collection actions using letters of reprimand and coercion on tax revenues at KPP Pratama Malang Utara. The type of data in this study is quantitative. Source of data in the form of secondary data. This study uses quantitative descriptive analysis techniques. The results showed that tax collection with warning letters in 2018 and 2019 was declared ineffective and tax collection with forced letters in 2018 and 2019 was declared less effective, while the contribution of collection with warning letters and forced letters to tax receipts was very less. This is due to the Tax Insurer who has changed his home address but did not report it, the Tax Insurer is unable to pay off his tax debt, the lack of awareness of the Tax Insurer and the Tax Insurer does not recognize the tax debt. 
Analisis manfaat pengelolaan keuangan daerah bagi kesejahteraan masyarakat di Kabupaten Manggarai NTT Maria Kurniawati Jani; Norman Duma Sitinjak; Risnaningsih Risnaningsih
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.6576

Abstract

This study examines the role of financial management for the welfare of society. The research was conducted by means of Participatory Action Research in order to be more detailed, tangible in data collection and better understand the existing situation. The data source is secondary. The year of observation is 2014 to 2017. The results of the research are that better regional financial management will improve the welfare of the community. The research location is Manggarai Regency. 
Analisis efektifitas penerapan perencanaan pajak untuk meminimalkan beban pajak perusahaan (Studi pada PT Andalan Bisturi Pratama) Maula Rofita; Saman Saman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.7767

Abstract

This study aims to evaluate whether the application of taxation has been implemented effectively and can minimize the tax burden. Data collection techniques were carried out by means of interviews and documentation. The analysis used is quantitative. From the results of the study, it was found that the application of tax planning carried out by the company was not effective because in the recognition of costs it was still using the accounting basis and not in accordance with the tax law. 

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2026): February 2026 Vol. 7 No. 1 (2025): February 2025 Vol 6, No 2 (2024): July 2024 Vol 6, No 1 (2024): February 2024 Vol 5, No 2 (2023): July 2023 Vol 5, No 1 (2023): February 2023 Vol 4, No 2 (2022): July 2022 Vol 4, No 1 (2022): February 2022 Vol 3, No 2 (2021): July 2021 Vol 3, No 1 (2021): February 2021 Vol 2, No 2 (2020): July 2020 Vol 2, No 1 (2020): February 2020 Vol 1, No 2 (2019): July 2019 Vol 1, No 1 (2019): February 2019 More Issue