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) | ||||||||||||
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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 |
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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 |
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