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Fitriana Santi
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fitriana.santi@unmer.ac.id
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jurnal.bijak@unmer.ac.id
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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 9 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2025): February 2025" : 9 Documents clear
Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Pada PT. Aneka Tambang (Persero) Tbk Tahun 2020-2021 Ayu, Rhea Samantha; Murti, Galuh Tresna; Mamola, A. Rendy Sandra; Rachmawati, Restika Okta
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

The largest source of state revenue comes from taxes, including Corporate Income Tax (PPh Badan) imposed on corporate income within a year. "Corporate" encompasses entities such as limited company, state-owned corporation, regional corporation, cooperatives, foundations, and others. In Indonesia, the collection system for Corporate Income Tax uses a self-assessment system, where taxpayers calculate, pay, and report their taxes independently. This system increases administrative efficiency and reduces the burden on the government but requires strict supervision to prevent tax evasion. PT Aneka Tambang Tbk 2020-2021, a mining company, was chosen as the research object to study financial and tax management. The commercial financial statements of PT Aneka Tambang 2020-2021 show discrepancies that require fiscal corrections, such as asset impairment and amortization of discounts. The analysis of fiscal corrections reveals that after the adjustments, PT Aneka Tambang's 2020-2021 taxable profit reached Rp 113,924,826, with a Corporate Income Tax due of Rp 28,481,206.5. This research highlights the importance of compliance and supervision in the self-assessment system to ensure stable and sustainable tax revenue. Through proper fiscal corrections, financial statements can be adjusted in accordance with tax regulations, ensuring that taxable profits are accurately calculated and tax obligations are met in accordance with the provisions. Keywords: Corporate Income Tax, Self-Assessment System, Fiscal Correction, Financial Statements, PT Aneka Tambang Tbk
Analisis Minat Karir Pada Bidang Perpajakan Atas Dasar Motivasi, Persepsi Dan Pengetahuan Pajak Reginalin Syukur, Faustina; Sitinjak, Norman Duma
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

A career in the taxation sector continues to be a potential field of work. Many business sectors are related to taxes. There is always a need for many tax workers, but a tax career is not yet a dream, including for accounting students. Tax careers include being a civil servant in Tax, tax consultant, tax staff (private companies). This research examines career interest in the field of taxation using motivation, perception and knowledge of taxation. Respondents are accounting students at Merdeka University, Malang. The analysis technique used is quantitative descriptive using SPSS Statistics 20. Of the three variables used to test interest in a career in taxation, the results show that perceptions are able to influence students to pursue a career in taxation. Motivation and knowledge of taxation cannot influence students to have an interest in a career in the tax field 
Analisis penghindaran pajak (tax avoidance) perusahaan multinasional (studi kasus pt adaro energy tbk) Wahyuningtias, Tri; Athariq, Salsabila Phytagora; Nurkhasanah, Kharisma Ika; Wahdini, Siti Aliza Nuraini; Fasya, Yulianisa Amelia; Janah, Rahil Syira Roudhlotul
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study discusses the practice of tax avoidance through transfer pricing carried out by multinational companies, with a focus on the case of PT Adaro Energy Tbk. The aim of this research is to analyze the transfer pricing mechanism between PT Adaro Energy Tbk and its subsidiaries in Singapore, which has the potential to cause losses in state revenues. The research method used is qualitative, examining legal aspects, tax regulations and the application of the arm's length principle. The research results show that PT Adaro is suspected of carrying out transfer pricing by selling coal to its subsidiaries in Singapore at prices lower than the market price. The subsidiary then resells the coal at a higher price, so that profits are shifted to jurisdictions with low tax rates. This practice exploits loopholes in the transfer pricing system and has a negative impact on Indonesian tax revenues. The Directorate General of Taxes (DJP) responded by making corrections based on Article 18 of the Income Tax Law and PMK No. 213/PMK.03/2016, which regulates the method for determining fair prices. This research also evaluates the effectiveness of Indonesian tax laws in facing the challenge of tax avoidance and provides recommendations for improving tax compliance of multinational companies. It is hoped that this research can contribute to strengthening tax regulations in Indonesia and encourage the application of the arm's length principle in transactions between affiliated companies.
Tantangan Penegakan Hukum Peradilan Pajak Terhadap Industri Rokok Ilegal dI Indonesia Aulana, Muhammad Saukhan; Salsabila, Aulia; Hardini, Farantika Dwi; Aji, Azahra Wulandari; Putra, Aditya Amarta
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

The enforcement of tax justice laws against the illegal cigarette industry in Indonesia is an increasingly urgent issue in line with the increasing practice of tax smuggling and evasion. This article aims to analyze the challenges faced by law enforcement officials in tackling the illegal cigarette industry, as well as its impact on state revenue and public health. Through a qualitative approach, this study. Collected data from various sources, including journal articles, government reports, and relevant current news. The analysis showed that the main challenges include weak inter-agency coordination, lack of trained human resources, and corruption that hampers the effectiveness of law enforcement. In addition, socio-economic factors also play an important role in exacerbating the situation. This research is expected to provide recommendations for policymakers to improve law enforcement strategies and create a more conducive environment for the legal tobacco industry.
Analisis Penerapan Laporan Biaya Lingkungan di Rumah Sakit Panti Nirmala Malang Lanawati, Lilis; Parawiyati; Sihwahjoeni; Priyo Widodo, Puguh
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study aims to analyze the implementation of environmental cost reporting at Panti Nirmala Hospital, Malang. Using a qualitative descriptive approach, it examines the identification, calculation, and management of environmental costs. Data were collected through interviews with finance and environmental department leaders, document reviews of environmental cost and financial reports, and direct observations at the hospital. Thematic analysis was applied to assess the implementation of environmental costs. The findings reveal that environmental activities at Panti Nirmala Hospital include waste management and environmental health initiatives. However, the hospital has not adopted environmental accounting as per existing theories and does not produce dedicated environmental cost reports. Instead, environmental costs are recorded under building maintenance, operational, and office cost accounts in general financial reports. Cost allocation is based on prior-year expenses, revenue targets, and inflation estimates. The COVID-19 pandemic significantly increased waste management costs due to higher usage of personal protective equipment and disposable medical devices, despite a sharp decline in patient visits. These findings highlight the need for systematic environmental cost reporting to better support hospital environmental management and financial accountability.
Analisis Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Klien UMKM (Studi Kasus KKP Dwi Achmad Tax Consulting) Klau, Denitrius; Puspita, Wulan Dri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

Penelitian mengenai peran konsultan pajak terhadap kepatuhan wajib pajak bertujuan untuk mengetahui kendala yang dialami oleh wajib pajak Usaha Mikro Kecil dan Menangah (UMKM) serta peran konsultan pajak untuk mengatasi kendala wajib pajak UMKM. Metode kualitatif deskriptif digunakan dalam penelitian tersebut. Jenis data yang digunakan adalah data primer berupa wawancara. Penelitian ini berfokus pada peran konsultan dalam menangani permasalah yang dihadapi oleh kliennya terutama yang memiliki usaha UMKM. Hasil penelitian tersebut menyatakan bahwa UMKM memiliki beberapa kendala yaitu kurangnya sumber daya manusia yang ahli dibidang perpajakan, ketidaktahuan pada penggunaan aplikasi pajak, kurangnya sosialisasi dan informasi perpajakan yang diperoleh oleh wajib pajak, ketidaktahuan waktu pembayaran pajak, kesulitan dalam penghitungan omset penjualan, kesadaran dalam membayar pajak, belum melakukan pembukuan keuangan dan penyimpanan bukti transaksi. Sehingga konsultan akan memberikan solusi berupa jasa konsultasi pelayanan pajak, informasi mengenai peraturan perpajakan, mengoptimalkan peran wajib pajak, mengingatkan tanggal pembayaran pajak, memberikan jasa pembuatan laporan penjualan, memberikan solusi dalam pengumpulan transaksi, serta penggunaan Tax Avoidance.
Pengaruh E-wallet dan Digital Marketing Terhadap Kinerja Keuangan UMKM (Studi Pada UMKM Di Wilayah Kota Malang 2024) Danar, Danar; Kusumowati, Dewi; Listyowati, Listyowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-wallet dan digital marketing terhadap kinerja keuangan UMKM di kota Malang. Penelitian ini menggunakan data primer dengan menyebar kuesioner yang diukur dengan skala likert kepada pihak UMKM yang mempunyai fasilitas dengan pembayaran digital dan digital marketing sebagai media promosi suatu barang maupun jasa. Penelitian ini mengambil sampel sebanyak 60 responden dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis data yaitu analisis regresi linear berganda, Hasil penelitian menunjukan bahwa e-wallet dan digital marketing berpengaruh terhadap kinerja keuangan UMKM di kota Malang.
Integrasi Akuntansi sebagai Pondasi Keuangan dalam Manajemen Kas Usaha Mikro Jedeot, Anskarina; Santi, Fitriana; Trisna June, Cindy Getah; Ary Yunita Anggraeni
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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This study explores the awareness of Micro, Small, and Medium Enterprises (MSMEs) regarding the importance of financial record-keeping and identifies the factors influencing such practices. Despite being a vital sector in Indonesia's economy, many MSME owners lack proper financial management skills, hindering business optimization and complicating access to formal financing. Using a qualitative method with a case study approach, data were collected through in-depth interviews with MSME owners from various sectors and direct observations of their financial management practices. Thematic analysis was employed to understand their awareness, experiences, and challenges in financial record-keeping. The findings show that financial record-keeping awareness remains low due to limited financial literacy, misconceptions that records are only needed for large businesses, and resource constraints such as time and knowledge. Additionally, mixing personal and business finances is a common issue, making it difficult to monitor cash flow and profits accurately. This study recommends targeted financial literacy programs for MSMEs and the development of simple, accessible financial recording tools. These efforts are expected to enhance MSME owners’ financial management capabilities, contributing to improved business sustainability.
Faktor-Faktor Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Marbun, Yulia; Fitriana, Nur
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

The aim of this research is to prove empirically whether transfer pricing is influenced by tax variables, bonus mechanism, and probability in mining companieslisted on the Indonesia stock exchange. This research is a quantitative research with sampling using the purposive sampling method. The data collection from 12 companies being a sample of mining companies listed on the Indonesia stock exchange in 2019-2023. This research uses multiple linier regression analysis tecniques with research data processing testing using spss 22. The research results show that the tax variabel have an effect on transfer pricing, the bonus mechanism do not effect on transfer pricing, and profitability does not effect on transfer pricing.

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