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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 ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; 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.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.  
Analisa perhitungan dan pemotongan PPh pasal 21 terhadap peraturan pemerintahan NO. 58 Tahun 2023 Putri, Nessa Pavetria; Kirana, Nanda Wahyu Indah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13663

Abstract

Taxes are mandatory monetary payments due to the government from all citizens; these funds serve both the public and the government. When businesses and people get money, they are subject to a tax called income tax. PPh Article 21 imposes a tax on any remuneration received by domestic individual taxpayers in relation to their employment, whether in the form of salary, wages, honorarium, allowances, or any other name or form. Article 21 of Government Regulation Number 58, which deals with Tax Rate Cuts, and its derivative laws, especially Minister of Finance Regulation Number 168 of 2023, lay forth the notion of relaxation with respect to income related to work, services, and activities of individual taxpayers. Our study's overarching goal is to ascertain whether or not PT. ABC's income tax filings, calculations, and applications comply with the requirements of Taxation Law no. 58 of 2023. The data analysis technique used is the descriptive analysis approach, which is a means of talking about issues that gives details about a scenario or data and how to apply that description to form conclusions about how to solve current problems. Article 21 of Law No. 58 of 2023 and the processes outlined in the Indonesian Tax Regulations are followed when determining how to calculate, withhold, and submit income tax. In accordance with the company's monthly arrangement, each employee receives their compensation straight at the start of each month.
Pengaruh kualitas pelayanan , sanksi pajak, dan razia lapangan terhadap kepatuhan Wajib Pajak di Kabupten Malang Selatan Putri, Demes Greta Amalia; Listyowati, Listyowati; Werdiningsih, Sri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13763

Abstract

This study aims to determine the effect of Service Quality, Tax Sanctions and Field Raids on Taxpayer Compliance in paying taxes for two-wheeled motorized vehicles in South Malang Regency. In this study using primary data, with a total sample of 100 respondents, which were taken using the Simple Random Sampling method, namely random sampling so that each member of the population has the same opportunity to be a member of the sample. Data collection techniques used questionnaires distributed through journals and google forms. The data analysis used is multiple linear regression, regression model test (F test), determinant coefficient test (R2) and hypothesis test (t test) using the SPSS 26 application. Based on the results of the analysis, it shows that the Tax Sanctions Variable has an effect on taxpayer compliance. While the variable Service Quality and Field Raids variables have no effect on taxpayer compliance in paying taxes for two-wheeled vehicles in South Malang Regency.
Pengaruh keseimbangan kerja-hidup (work-life balance) dan beban kerja terhadap kinerja karyawan Pitriyani, Amelia; Jaya, Umban Adi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13042

Abstract

This research aims to determine the effect of work-life balance and workload on employee performance. This research is descriptive quantitative with a saturated sampling technique (total sample). The data collection method in this research uses raw data obtained through a questionnaire survey. The sample in this study consisted of 30 respondents, employees of Pak Karuk convection in Pamijahan, Bogor Regency. Classic assumption tests include the Normality Test. The data analysis technique uses multiple linear regression analysis, Determination Coefficient (R2), Simultaneous Test (F), Partial Test (T). The results of this research show that work life balance is not proven to have an effect on employee performance, while workload has an effect on employee performance. 
Analisis financial distress dengan metode altman, zmijewski, grover, springate, ohlson dan zavgren Rahmawati, Nanda Marifah; Setyorini, Wahyu; Kusumowati, Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13762

Abstract

This study aims to analyze the accuracy of six financial distress prediction models, namely the Altman, Zmijewski, Grover, Springate, Ohlson and Zavgren models  in transportation companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The results showed that the models that had the highest level of accuracy were  the Grover  and Springate models, but the type of dangerous error Springate was higher than Grover, making Grover the most accurate model in this study. Zmijewski and Altman's models have a fairly high degree of accuracy, but both have dangerous types of errors as well. Altman's dangerous error type is higher than Zmijewski's, so Zmijewski's model is more accurate than Altman's. Ohlson and Zavgren's models have a low accuracy rate, but Ohlson's dangerous error type is so low that even Zavgren does not perform dangerous error types. However, this cannot make Ohlson and Zavgren the most accurate method because of their low accuracy
Analysis of the impact of changes in the 11% VAT rate in increasing tax revenue Safitri, Erdila Yuni; Nataliawati, Rita; Qosim, Qosim; Winarsih, Tri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13041

Abstract

This research aims to determine the impact of changes in value added tax rates in terms of increasing tax revenues at the Lamongan Pratama Tax Service Office. This research was carried out at the Laamongan Pratama Tax Service Office. The method in this research uses qualitative methods. This research uses primary and secondary data sources obtained through documentation, observation and interviews. Data analysis uses data reduction. Meanwhile, to validate the data using triangulation techniques of source, time and technique. Research results (1) The implementation of changes to the 11% VAT rate at KPP Pratama Lamongan has been good and effective, (2) The value added tax rate of 11% has also been implemented thoroughly so that the realization of tax revenues at the Pratama Lamongan tax service office has increased from the previous year (3) The impact of the change in the value added tax rate of 11% at the Pratama Lamongan tax service office is in the form of increasing tax revenue
Analisis perlakuan akuntansi aset tetap berdasarkan PSAK No. 16 pada Puskesmas Bulangan Haji Pamekasan Aminatus Zakhra, Romsi Agus Sugiono
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13134

Abstract

The aim of this research is to find out how Fixed Asset Accounting is treated at the Bulangan Haji Pamekasan Community Health Center based on PSAK 16. This research uses a qualitative method with a descriptive approach. This research was carried out in four stages, namely, (1) Data collection, carried out by interviews and documentation, (2) Data reduction (3) Data presentation (4) Drawing conclusions. The results of this research indicate that the Bulangan Haji Community Health Center has recognized, measured, depreciated and presented fixed assets. The measurement and presentation of fixed assets carried out by the Bulangan Haji Community Health Center is still not in accordance with PSAK 16 because the Community Health Center does not add the costs incurred to acquire the fixed assets to the acquisition price of the fixed assets.
Standar Operasional Prosedur: pilar utama dalam peningkatan pengendalian internal Santi, Fitriana; Aljanah, Syifa; Setyawati, Dyah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13653

Abstract

Internal control plays a crucial role in the success of an organization. One form of internal control is the presence or absence of Standard Operating Procedures (SOPs) within a company. Company X, a service provider business, often faces operational challenges, particularly with uncollectible receivables, resulting in inefficiencies. This is due to the company neglecting SOPs and not adhering to standard sales and purchasing procedures. The objective of this research is to provide a flowchart that simplifies task separation and control for the company. The research employs a qualitative method with a case study approach, and data is collected through interviews. The results indicate that the company benefits significantly from the flowchart, as it ensures proper task separation and assignment.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 

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