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Fitriana Santi
Contact Email
fitriana.santi@unmer.ac.id
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+6281357518200
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jurnal.bijak@unmer.ac.id
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Terusan Dieng Street 62-64, Malang City, East Java, 65146 Indonesia
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Kota malang,
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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 3 Documents
 1 
Search results for , issue "Vol 3, No 2 (2021): July 2021" : 3 Documents clear
Analisis efektivitas pelaksanaan pemungutan Bea Perolehan Hak atas Tanah dan Bangunan dan sosialisasi perpajakan terhadap penerimaan Bea Perolehan Hak atas Tanah dan Bangunan Yohana Danut; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 2 (2021): July 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.767 KB) | DOI: 10.26905/j.bijak.v3i2.6593

Abstract

This study aims to describe whether the tax collection and socialization system can streamline BPHTB revenue, to describe how big the impact of the tax collection system and tax socialization on BPHTB revenue, and also aims to describe whether BPHTB revenue has experienced a significant increase from the tax collection and socialization system. The research method used is a qualitative method by using data collection techniques through observation or observations, interviews and documentation. Observations were made, namely Observing and collecting data directly in the field to obtain data relating to the implementation of tax collection by the Tax bailiff at the Malang City Revenue Service office, then the author also conducted interviews with one of the related parties, namely Mr. Solikin as Deputy Head Regional Tax Division at the Malang City Regional Revenue Agency office. The results of the research that the author did show that the level of effectiveness of the implementation of tax collection and socialization on BPHTB revenues has been effective, this is evidenced by an increase in BPHTB revenues in 2017 the percentage of BPHTB receipts by 125% or categorized as very effective, in 2018 the percentage of 101% is also categorized as very effective, except that in 2019 it decreased by a percentage level of 74% due to delays in payment of BPHTB taxes at the Malang City Regional Revenue Agency. However, based on the average percentage from 2017 to 2019 the effectiveness of the implementation of BPHTB collection and tax socialization on BPHTB revenues is quite effective, with a percentage of 100%.
Evaluasi sistem akuntansi penjualan kredit pada PT Teratai Kabupaten Sumba Timur Ana Intan Kahi; Edi Subiyantoro; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 2 (2021): July 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.642 KB) | DOI: 10.26905/j.bijak.v3i2.6594

Abstract

In increasing revenue, PT Teratai seeks to increase sales volume. One of the efforts to increase sales is to provide credit sales facilities to customers. Based on the results of observations found several problems including the credit sales accounting system, documents and records on the credit sales system including the eyebrow chart. The credit sales accounting system. This study aims to determine how the credit sales accounting information system of PT Teratai. Data collection techniques in this study using the interview method. The data collected was analyzed descriptively qualitatively. The results of the study show that PT Teratai credit sales system has not been effective. It was found that there was no separation of several functions, namely sales, collection and credit.
Pengaruh perubahan tarif pajak dan ukuran perusahaan terhadap struktur modal perusahaan manufaktur di Bursa Efek Indonesia pada tahun 2017-2019 Fitria Sugma Sugestiara; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 2 (2021): July 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i2.6595

Abstract

This study was conducted to examine the effect of the variable tax rate and firm size on the capital structure of manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The sampling technique was purposive sampling and obtained a sample of 13 companies. Data analysis technique using multiple linear regression test. The results of the study partially show that the tax rate has no significant effect on the capital structure. While the size of the company has a significant effect on the capital structure.

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