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Fitriana Santi
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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 4, No 1 (2022): February 2022" : 3 Documents clear
Pengaruh pembebasan pajak UMKM terhadap kinerja usaha pada UMKM Kelurahan Tlogomas Kota Malang di masa Pandemi Covid-19 Risnaningsih Risnaningsih; Hendrik Suhendri; Nuni Rosmiati Selan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.572 KB) | DOI: 10.26905/j.bijak.v4i1.7473

Abstract

This study was conducted to examine the effect of the MSME tax exemption on business performance during the COVID-19 pandemic in MSMEs in the Tlogomas village. The sampling technique using the Slovin formula was obtained a minimum sample of 32 respondents. Data analysis technique using simple linear regression test. The results showed that the MSME tax exemption had a positive and significant impact on business performance during the covid-19 pandemic.
Prosedur pelaksanaan konfirmasi setoran negara berdasarkan peraturan Dirjen Perbendaharaan Nomor PER-5/PB/2018 (Studi pada Kantor Pelayanan Perbendaharaan Negara Tipe A1 Malang) Clara Rizqi Firlian; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i1.7474

Abstract

This study aims to determine whether the Malang Type A1 State Treasury Service Office and the Public Service Agency have implemented the procedures for implementing state revenue deposit confirmations in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018. This study uses a qualitative descriptive research method. Sources of data used are primary data and secondary data. The type of data in this study is the type of qualitative data. The data collection technique used is through in-depth interviews, observation, and documentation. The data is in the form of an application letter, recapitulation of state revenue deposits, ADK (Computer Data Archives), proof of state revenue deposits, then compared with the Regulation of the Director General of Treasury Number Per-5/PB/2018. The results of this study indicate that the State Treasury Service Office (KPPN) Type A1 Malang has complied with the implementation procedures in accordance with the Regulation of the Director General of Treasury Number Per-5/PB/2018 and many Public Service Agency (BLU) Satkers are not in accordance with the Regulation of the Director General of Treasury Number Per- 5/PB/2018.
Penelitian penyusunan database tunggakan piutang pajak hotel di Kota Malang Cindy Getah June
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v4i1.7631

Abstract

Tax arrears are the amount of tax payable that has not been paid by the Taxpayer. This tax arrears is caused by 2 (two) things, namely: due to the examination conducted by the tax collector. This inspection includes: Tax Assessment Letter (SKP). This Tax Assessment Letter (SKP) is issued limited to certain Taxpayers caused by incorrect filling in the Tax Return (SPT) or due to the discovery of physical data that is not reported by the Taxpayer.Tax Collection Letter (SPT) is a letter to collect taxes and or administrative sanctions in the form of interest and or fines for Taxpayers. If the billing field finds arrears due to the above, an active collection action will be taken as a means to collect taxes from the taxpayer. The total hotel tax arrears in Malang City are 103 taxpayers who have not paid and will be submitted for tax write-off.

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