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INDONESIA
Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
ISSN : 26561298     EISSN : 26559838     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This Open Journal System is designed to publish research articles on accounting and management field. This Journal publishes twice a year in January and August.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
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Implementation of the Gross Up Method in the Calculation of Income Tax Article 21 Based on PP Number 58 of 2023 Nur Rachmawati, Zaroh Winda; Priono, Hero
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.558

Abstract

The strategy for optimizing tax burden can be pursued through the implementation of the gross-up method in the calculation of Article 21 Income Tax. This study examines the application of the gross-up method at CV T, which employs three employees with different PTKP (non-taxable income) statuses, based on the provisions of Government Regulation Number 58 of 2023. The study adopts a qualitative descriptive method with a case study approach, based on field observations, internal company documents, and informal interviews. The research findings indicate that the application of the gross-up method provides significant benefits, as the company can classify the tax allowance as an operational expense that reduces taxable income, while employees receive net income without income tax deductions. Thus, this method is considered efficient and supports tax compliance.
Marketing Influencer, Price, and Product Quality Factors That Influence The Purchase Decision Of G2G (Glad2glow) Products on Tiktok Shop (A Study on Tiktok Shop Glad2glow_indo Followers) Naibaho, Esrawati; Nurmulya, Fitrasyah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.619

Abstract

This study aims to analyze the influence of marketing influencer, price, and product quality towards the purchase decision of G2G (Glad2Glow) products on the TikTok platform. The method used is quantitative with a survey approach to 100 respondents who are followers of the Glad2Glow_Indo TikTok shop account. Data was collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS V.25. The results of this study indicate that influencer marketing, price, and product quality have a positive and significant influence on purchasing decisions. The results of this study indicate that influencer marketing has a positive and significant influence on purchasing decisions with a coefficient of 0.167 and a Sig. value of 0.009. Price has a positive and significant influence on purchasing decisions with a coefficient of 0.297 and a significance value of 0.001. Product quality has a positive and significant influence on purchasing decisions with a coefficient of 0.193 and a significance value of 0.015. Simultaneously, all three variables have a significant influence on purchasing decisions. With an F value of 37.725 and a significance level of 0.000, which is less than 0.05.

Page 15 of 15 | Total Record : 142

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