Febriliana, Elisabeth Vera (2017) Analisis efisiensi biaya operasional melalui penerapan e-system perpajakan pada perusahaan jasa ekspedisi (studi kasus pada pt. galaxy express international line Surabaya). Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Reformasi pajak sangat penting di era ini. Kemajuan teknologi saat ini
sudah sangat cepat dan mempengaruhi perilaku manusia menjadi lebih modern. Hal
tersebut mendasari Direktorat Jenderal Pajak menerbitkan sistem perpajakan
berbasis elektronik guna memfasilitasi wajib pajak untuk mengurus segala aktivitas
perpajakannya. Setiap perusahaan memiliki tujuan untuk mendapatkan keuntungan
yang maksimal dibalik kesibukan masing-masing, oleh karena itu efisiensi
merupakan salah satu langkah penting yang harus dilakukan oleh perusahaan.
Tujuan dari penelitian ini adalah untuk melihat efisiensi biaya operasional melalui
penerapan e-system perpajakan pada perusahaan jasa ekspedisi. Metode penelitian
yang digunakan dalam penelitian ini yaitu metode penelitian kualitatif dimana data
yang diperoleh penelitian ini berdasarkan hasil wawancara, observasi dan studi
domentasi. Hasil penelitian ini adalah selisih biaya yang diperoleh dari dua
alternatif yang dipilih oleh perusahaan selama satu bulan yaitu melakukan kegiatan
perpajakan perusahaan secara manual dengan menggunakan jasa konsultan pajak
dan mengerjakan sendiri kegiatan perpajakan dengan menerapkan e-system
perpajakan sebesar Rp 4,115,035,00. Kesimpulannya akan lebih efisien jika
perusahaan mengerjakan kegiatan perpajakan perusahaan dengan menggunakan
elektronik sistem perpajakan sebesar Rp 12,542,880,00 / Tax reform is very important in this era. Technologycal advances today are
very fast and affect human behavior to be more modern. It underlies the Directorate
General of Taxation issued an electronic tax-based system to facilitate taxpayers to
take care of all taxation. Each company has goal to maximize profits althought they
are have many activities, because of that reason efficiency is an important step that
must be done by the company. The purpose of this study is to analyze the efficiency
of operational costs before and after of e-system taxation implementation on the
expedition service companies. Qualitative method was used the data obtained by
this research is based on interview, observation, and domination study. The results
of this study showed cost difference between two alternatives, first alternative is
doing the activities of taxation companies manually using the services of tax
consultants and the second is do their own tax activities by applying e-system
taxation, the cost difference is Rp 4,115,035,00. The conclusion would be more
efficient if companies do their own tax activities by applying e-system taxation the
cost is Rp 12,542,880,00.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Febriliana, Elisabeth Vera NIM 01220140012 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Upa, Vierly Ananta UNSPECIFIED UNSPECIFIED Thesis advisor Magdalena, Renna UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | reformasi; e-system; efisiensi; reform; e-system; efficiency |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 24 May 2022 08:23 |
Last Modified: | 24 May 2022 08:23 |
URI: | http://repository.uph.edu/id/eprint/47484 |