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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 87 Documents
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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.
Analisis Faktor–faktor yang mempengaruhi minat mahasiswa berinvestasi di aplikasi bibit Mayang Azzahra Dika Ramadhani; Dewi Kusumowati; Wahyu Setiyorini
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.v5i2.10630

Abstract

Based on observations of students who have invested, many of them use the Bibit App. Apart from the low initial investment cost, they also trust the Bibit App because it is registered with the Financial Services Authority (OJK). The Bibit App was created with the aim that people can immediately start investing easily and get risks that match their financial goals. This study was conducted to examine whether perceived benefits, perceived convenience, investment risk and investment knowledge have an influence on student interest in investing in the Bibit Application. This study uses a sample of undergraduate students at Merdeka University of Malang who have and have used the Bibit Application as a means of investment with a total of 64 respondents. This research method is quantitative research, the data obtained through google form is a type of primary data. The data in this study were processed using the SPSS (Statistical Package for Social Sciens) version 23 application. This study shows the results that perceived benefits and investment risk have an influence on student interest in investing in the Bibit Application. Meanwhile, perceived convenience and investment knowledge have no influence on student interest in investing in the Bibit Application.
Determinan tingkat penggunaan aplikasi non tunai Rizkina Maharani; Jurana Jurana; Fadli Mohammad Saleh
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.v5i2.9358

Abstract

Changes in the payment system are developing more rapidly following technological developments, this has caused a change in lifestyle in the behavior of students who used to transact using cash now being replaced by electronic money (e-money). There are several conveniences enjoyed by Tadulako University accounting students as a cashless society, the first of which is more efficient and saves time. As a student, you often don't have much time to eat in the canteen because of the demands of assignments or other academic matters. Waiting for the payment queue is sometimes very time-consuming. With payments using QRIS, it is enough to make payments via scan with the non-cash payment application and enter the nominal payment, the payment will be automatically received by the seller. This research examine the determinant (Lifestyle, Income, and Consumptive Behavior) affecting the level of use of non-cash applications on Tadulako University accounting students. This study's population consisted of all currently enrolled Accounting students—a total of 1,026 students—with a sample size of 293 respondents. The classical assumption is tested first, and the analysis technique employs the Multiple Regression analysis method. Lifestyle has a positive and significant effect, income has a positive and significant effect, and consumption behavior has a positive and significant effect, according to the analysis in this study.
Pengaruh struktur modal, profitabilitas, kebijakan utang, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan Abdul Malik Kumar; Jessicha Chechelia Jelita Putri; Sunaryari Hardiani
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12255

Abstract

The aim of this research is to analyze the influence of capital structure, profitability, debt policy, company growth and company size on firmvalue. The population and sample used in this research are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample for this research was 11 companies with 54 data obtained using the purposive sampling method. The data analysis used is multiple linear regression analysis. The results of the research show that capital structure and profitability have a positive effect on company value. Meanwhile, debt policy, company growth and company size have a negative effect on firm value.
Pengaruh work – life balance dan kepuasan kerja terhadap kinerja karyawan PT. ABC Kota Malang Johanes Mulia; Priyo Sudibyo; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12298

Abstract

Employee performance is one of the main references for entrepreneurs/companies in finding formulations that can increase the profitability of the business entity. The aim of this research is to determine the influence of Work - Life Balance and Job Satisfaction on Employee Performance at PT. ABC Malang. The sampling technique used in this research was random sampling technique. From there, a sample size of 100 employees was obtained. The data collection technique used is by using a questionnaire, using the Google Form facility. Data analysis techniques used in this research include: Variable Validity Test, then Cronbach Alpha Reliability Test, and Classic Assumption Test (Normality Test Multicollinearity Test), as well as Multiple Linear Regression Analysis. To test the hypothesis, this research uses the Simultaneous Test (Test Simultaneously) and Partial Test (T Test), as well as the Coefficient of Determination Test, using SPSS. Multiple Linear Equation Y = 6.905 + 0.284X1 + 0.387X2 + e. Based on the results of the regression test carried out by the author, the author will conclude that each variable used by the author, namely Work-Life Balance (X1), has a partial and positive influence on the Performance (Y) of Employees at PT. ABC of Malang city. Meanwhile, the variable Job Satisfaction (X2) of employees at PT ABC Malang city also has a partial and positive effect on employee performance (Y). Simultaneously, Work-Life Balance and Job Satisfaction also have a positive effect on employee performance. Coefficient of Determination Test Results R Where the results are at the point 0.511. It can be concluded that the independent variable used contributed 51.1% to this research. The Job Satisfaction variable has a dominant influence in the research. It is proven that tcount ttable, namely 6.906 1.985. Meanwhile, for the Work-Life Balance variable, the tcount is 4.395, which is greater than the ttable, namely 1.985.
How boarding house entrepreneurs recover after thecovid-19 pandemic Vika Sari Kusbiyanto; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12201

Abstract

This research aims to examine the effect capital, condition of the place, strategic location and promotions on income of boarding house entrepreneurs in Semarang City. The type of this research is quantitative descriptive.  Data used in this research is quantitative data, obtained from respondents. The data source is primary data obtained through questionnaires which are distributed directly to boarding house owners. The sample is 41 boarding house entrepreneurs in Semarang. This research uses linear regression analysis using SPSS with the results that capital, condition of the place, strategic location and promotions has an effect on income.
Determinan kepatuhan pajak UMKM di Kota Batu pada era PP 23/2018 Agustinus Cendra Manto; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12235

Abstract

The tax collection system in Indonesia is a self-assessment system. A system that relies on taxpayer compliance. This research examines MSME taxpayer compliance. The population chosen was MSMEs in Batu City, East Java. Batu city is a tourist destination. The analysis technique used is multiple regression. The results of the research are that understanding and awareness of taxpayers has an impact on tax compliance, where understanding taxes has the biggest impact. MSMEs in Batu City always prepare funds to pay taxes and understand the benefits of taxes. Tax sanctions are not a consideration for Batu City SMEs because they pay on time.

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