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Fitriana Santi
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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 12 Documents
 1   2 
Search results for , issue "Vol 5, No 2 (2023): July 2023" : 12 Documents clear
Faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pelaku e-commerce di Kota Labuan Bajo Miftahul Jannah; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10013

Abstract

Taxes are a definite source of contributing funds to the state. This study aims to analyze the factors that influence taxpayer compliance, namely taxpayer awareness, tax sanctions, and understanding of taxation. The population used in this study is individual taxpayers who are e-commerce actors in Labuan Bajo City. The sampling technique uses random sampling, the type of data used is primary data sourced from distributing online questionnaires. The questionnaire given to 40 respondents used a Likert scale of 1 to 5. The criteria in this study were e-commerce taxpayers who made sales through the Market Place Shopee application who are domiciled in Labuan Bajo City and individual taxpayers who do e-commerce the author's data sources in this study.The research analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that taxpayer awareness affects taxpayer compliance, tax sanctions do not affect taxpayer compliance, and understanding of taxation affects taxpayer compliance
Persepsi mahasiswa terkait kemampuan mendirikan usaha di Sukabumi Amelia Pitriyani; Dinda Nur Annisa
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.9357

Abstract

The small number of SMEs is caused by untrained human resources. In order for SMEs to develop, human resources must also be qualified. Therefore, SMEs owners and workers must have managerial skills, abilities and knowledge. This study begins with a general theoretical framework on perceptions, SMEs and employment factors. The purpose of this study was to determine student perceptions about the ability to establish SMEs in Sukabumi and also to determine the positive impact of the SMEs sector both in the short and long term. This study uses a descriptive qualitative approach. The subjects of this study were students from the Wiyata Indonesia Institute of Management, Muhammadiyah University of Sukabumi, Nusa Putra University and Sukabumi Open University. The results showed that students' perceptions of SMEs were better than large companies in terms of quality and management relationships, authority and participation in decision making. College graduates have the potential to become suitable and valuable resources for the development of SMEs.
Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso Adellia Anugerah; Kuni Handayawati; Annisa Fatimah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10101

Abstract

This study aimed  to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.
Pengaruh penerapan e-filing, sanksi perpajakan serta tarif pajak terhadap tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT tahunan (studi empiris di Kantor Pelayanan Pajak Pratama Balikpapan Timur) Chinndy Ivana; Agus Iwan Kesuma
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.9823

Abstract

This research was conducted to obtain empirical evidence of the relationship between the implementation of e-filing, tax sanctions and tax rates on the level of individual taxpayer compliance in reporting annual tax returns. The type of research used is quantitative research using primary data and for the sample using purposive sampling method with a total of 100 respondents. The data analysis tool uses SEM-PLS assisted by the SmartPLS program version 3.2.9. The results of the analysis show that: (1) the application of e-filing has a significant and positive effect on the level of individual taxpayer compliance in reporting annual tax returns; (2) tax sanctions have a significant and positive effect on the level of individual taxpayer compliance in reporting annual SPT; (3) the tax rate has no effect on the level of individual taxpayer compliance in reporting the annual SPT
Menilai kinerja keuangan PT. Sumber Alfaria Trijaya Tbk (Alfamart) periode 2018-2021 dengan menggunakan rasio profitabilitas dan rasio solvabilitas Dwi Dayanti Oktavia; Alfiah Alfiah; Irma Mugi Lestari
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10086

Abstract

The research background is the financial performance of PT. Sumber Alfaria Trijaya as a retail industry which is in tight business competition from other retail companies and online shops. The research objective is to determine the financial performance of PT Sumber Alfaria Trijaya in 2018-2021 through profitability and solvency ratios. The research method used is descriptive quantitative. The research was conducted by analyzing the company's financial statements PT. Alfaria Trijaya sources for the period 2018 – 2021. Data collection techniques are documentation and literature study. The analysis technique used is descriptive analysis of trend analysis of profitability and solvency ratios as well as comparisons with industry standards. The results show that the trend of changes in the profitability ratios has increased with an increasing tendency from 2018 to 2021, while the trend of changes in the solvency ratio has a downward trend from 2018 to 2021. Meanwhile, the trend of changes in the financial performance of PT Sumber Alfaria Trijaya is getting better but not yet sufficient to meet industry standards. The conclusion of the research results is that the financial performance of PT Sumber Alfaria Trijaya has not met industry standards.
Pengaruh gaya kepemimpinan dan budaya organisasi terhadap komitmen organisasi melalui person organizational fit pada jemaat Gereja HKBP Malang Marulam Jhon Monry; Tanto Gatot Sumarsono; Mohammad Choldun Sina Setyadi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10134

Abstract

Penelitian ini meneliti empat variabel yakni gaya kepemimpinan, budaya organisasi, person organizational fit, dan komitmen organisasi. diadakannya penelitian ini bertujuan guna menjelaskan dan menganalisis pengaruh dari gaya kepemimpinan dan budaya organisasi pada komitmen organisasi melalui person organizational fit pada jemaat gereja. sejumlah 100 sampel responden pada jemaat Gereja HKBP Malang diambil berdasarkan sejumlah pertimbangan. data penelitian dikumpulkan menggunakan kuesioner penelitian, dengan teknik analisis data analisis jalur. hasil penelitian menunjukkan secara parsial gaya kepemimpinan dan budaya organisasi memiliki pengaruh positif dan signifikan pada komitmen organisasi, selain itu person organizational fit terbukti mampu memediasi gaya kepemimpinan dan budaya organisasi pada komitmen organisasi. pemimpin gereja dapat memperhatikan rasa person organizational fit yang akan menentukan kuatnya komitmen jemaat gereja.
Pengaruh pajak parkir, pajak reklame, dan pajak penerangan jalan terhadap pendapatan asli daerah Kota Balikpapan Muhammad Iqbal; Azizah Olvicka Mayoda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10069

Abstract

Pengaruh Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kota Balikpapan. Dibimbing oleh Bapak Muhammad Iqbal. Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daeah Kota Balikpapan. Jenis penelitian ini menggunakan penelitian desktiptif dengan pendekatan kuantitatif yang menggunakan data sekunder dengan analisis data menggunakan Statistik Deskriptif, Analisis Regresi Berganda, Uji Asumsi Klasik, Uji Koefisien Korelasi, Uji Koefisien Determinasi R2. Hipotesis di uji menggunakan Uji t dan Uji F dengan Statistical Package For Social Science (SPSS) 25. Sampel yang digunakan adalah data Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan serta Laporan Realisasi Anggaran Pendapatan Asli Daerah mengenai Pajak Daerah/Retribusi Daerah Tahun 2010-2020. Hasil penelitian ini menunjukkan bahwa Pajak Parkir, Pajak Reklame dan Pajak Penerangan Jalan berpengaruh positif dan signifikan. Selain itu secara bersama-sama Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan secara simultan berpengaruh terhadap Pendapatan Asli Daerah Kota Balikpapan
Pengaruh modernisasi sistem administrasi perpajakan, pengeahuan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM dengan sosialisasi perpajakan sebagai variabel modernisasi Iin Nur Ainiyah; Eka Febriani
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10064

Abstract

This study aims to determine the effect of modernization of the tax administration system, taxpayer knowledge and tax sanctions on MSME taxpayer compliance and the role of tax socialization as a moderating variable. The number of samples used in this study were 100 respondents. The analysis tool used was PLS-SEM with the SmartPLS version 4 program. The results showed that modernization of the tax administration system, taxpayer knowledge and tax sanctions had a positive and significant effect on taxpayer compliance. Tax socialization plays a role in moderating the effect of taxpayer knowledge on taxpayer compliance; tax socialization does not play a role in moderating the influence of modernization of the tax administration system and tax sanctions on taxpayer compliance.
Pengaruh tax avoidance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan Margareta Fitriani; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10176

Abstract

Company performance is an achievement attained by the company during a specific time period that reflects the company's level of soundness. Company performance can be used as a measuring tool in assessing business success, as well as a factor in future decision making and planning. The study's goal is to examine the impact of tax avoidance, leverage, and company size on company performance. Purposive sampling was used in this study, which was conducted at a food and beverage company. According to the findings of this study, tax evasion has a negative impact on company performance. Leverage has a positive impact on business performance. The size of a company has a negative impact on its performance
Studi komparasi penerimaan pajak sebelum dan sesudah adanya covid-19 untuk peningkatan penerimaan pajak (studi kasus di KPP Pratama Batu) Aris Wahyudi; Dwi Orbaningsih; Kohar Adi Setia
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10545

Abstract

Taxes are state revenues that are used as the main source of the state. Covid-19 is a disease that has become a pandemic in mid-2019 which has paralyzed several sectors, one of which is the economy. The many rules that were set during the pandemic paralyzed tax revenues. Various efforts have been made by the government to survive during the pandemic by providing tax incentives which have an impact on tax revenues. The purpose of this study is to find out the comparison of tax revenue before and after Covid-19. This research is using qualitative method. Data was taken through interview techniques which were conducted with 3 informants at KPP Pratama Batu. The results of the study show that there are differences in terms of targets and also tax revenue before and after the pandemic. In 2020 the government lowered the target because it saw the sluggish economy, but the hard work efforts were still carried out. This can be seen from the comparison of the percentage of realized tax revenue before and after the pandemic did not drop drastically.

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