scholarly journals Analysis of Time Driven Activity Based Costing Implementation in Calculation of Cost Efficiency Level Capacity in Government Agencies (Case Study of KPP Pratama Binjai)

2021 ◽  
Vol 8 (12) ◽  
pp. 393-403
Author(s):  
Dedy Antropov ◽  
Iskandar Muda ◽  
Nisrul Irawati
Keyword(s):  
Cost Efficiency ◽  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Tax Revenues ◽  
Directorate General ◽  
Unused Capacity ◽  
Capacity Cost

Currently, Indonesia still uses tax revenue as the main source of state revenue. However, the problem occurred when for several years it turned out that tax revenues did not meet the target. The percentage of realized tax revenues compared to the tax revenue target from year to year indicates that the ratio of tax revenues did not reach the target. One of the factors causing the non-achievement of tax revenue is related to the number of employees of the Directorate General of Taxes who are still not ideal with their workload. This study aims to determine how to calculate the efficiency level of capacity costs by using the theory of Time Driven Activity Based Costing (TDABC) in the utilization of currently available resources at the Tax Service Office, Kantor Pelayanan Pajak (KPP) Pratama Binjai. The population of this research is all the executor of the Service Section and Account Representative who are in KPP Pratama Binjai. The researcher uses descriptive (qualitative) data analysis method which only aims to explain the observed facts/practices based on certain theories. This study uses primary and secondary data from KPP Pratama Binjai. The results show that through the TDABC theory, the level of capacity cost efficiency at KPP Pratama Binjai is included in the less efficient category, which means that there is still a lot of unused capacity that should be maximized from available capacity and used capacity. Keywords: Time Driven Activity Based Costing (TDABC), Efficiency, Available Capacity, Used Capacity, Unused Capacity.

scholarly journals ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Veronica Waworundeng ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Data Collection ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Data Collection Methods ◽  
Tax Revenues ◽  
Collection Methods

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness

scholarly journals Application of the TDABC model in the logistics process using different capacity cost rates

2016 ◽  
Vol 9 (5) ◽  
pp. 1003 ◽  
Author(s):  
Paulo Afonso ◽  
Alex Santana
Keyword(s):  
Cost Model ◽  
Deep Understanding ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Study Results ◽  
Unused Capacity ◽  
Logistics Process ◽  
The Cost ◽  
Capacity Cost

Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues. In this research project, the concepts underlying Time-Driven Activity Based Costing (TDABC) have been used in the context of logistics costs.Design/methodology/approach: A Distribution Centre of wood and carpentry related materials has been studied. A multidisciplinary team has been composed to support the project including the researchers and three employees of the company responsible for accounting, logistics and warehousing. The design and implementation of the costing model asked for a deep understanding of the different tasks and processes that should be considered. Accordingly, a TDABC model for the logistics function was developed.Findings: The cost model presented here is supported on a series of time equations designed for the logistics function which allow the analysis and discussion of costs and profitability of different cost objects namely, products, clients, distribution channels, processes and activities. The cost of unused capacity and the effectiveness of logistics processes are also highlighted in this model.Research limitations/implications: In a case study, results and implications cannot be directly or immediately generalized. Nevertheless, the proposed time equations and cost model can be easily adapted to explain other types of logistics functions and it gives the foundations or other TDABC models with more than one capacity cost rate.Practical implications: The TDABC model developed in this case study can be used in similar cases and as a basis for the analysis of logistics costs in other logistics processes. Furthermore, managers can rely on the proposed approach to analyze products’ profitability and logistics cost structure. Originality/value: In this case, different capacity cost rates were computed in order to reflect appropriately the logistics function which was presented in two different processes: internal logistics and distribution. These processes have specific resources allocated and should be measured differently. This is in line with Kaplan and Anderson (2004, 2007) who have suggested a more complex TDABC model with more than one capacity cost rate for these situations.

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

scholarly journals POSITIONING INDONESIAN ISLAMIC HIGHER-EDUCATION VIS-A-VIS GLOBALISATION: ORGANISATIONAL–RESILIENCE DYNAMICS

2021 ◽  
Vol 40 (2) ◽  
pp. 413-427
Author(s):  
Erika Setyanti Kusumaputri ◽  
Hanifah Latif Muslimah ◽  
Adib Ahmad ◽  
Mayreyna Nurwardani
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Secondary Data ◽  
Analysis Method ◽  
Management Skills ◽  
Tertiary Institutions ◽  
Curriculum Standardization ◽  
The University ◽  
Depth Interviews

In the present era of globalisation, higher-education institutions are required to focus on innovation to deal with the various challenges. Considering what Islamic higher-education institutions in Indonesia, have achieved in recent times, they face an uphill struggle to compete at the global level. This study aimed at identifying and analysing the dynamics of resilience for globalisation in a state Islamic–University in Indonesia. The results of studies on the management of Islamic tertiary institutions, specifically on organizational resilience, are very difficult to find. This study used the qualitative analysis method of a case-study and comprised in-depth interviews with key people concerned with the management of the university, observation, and secondary data namely academic documents, photos, and information from the university’s official website. The findings showed the university’s continuous efforts to improve not only the academic community’s management skills, knowledge, and expertise but also the implementation of international-curriculum standardization and cooperation with overseas universities. These actions cannot be separated from obstacles faced by university from within and without particularly in terms of funding-related policies. The university’s program-based innovations which are yet to be carried out by other Islamic-universities in Indonesia indicate this institution’s initiative to break the obstacles.

scholarly journals The effect of employee performance through motivation and commitment on government tax officers

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 57-64 ◽  
Author(s):  
Atty Tri Juniarti ◽  
Bayu Indra Setia
Keyword(s):  
Employee Performance ◽  
Hypothesis Test ◽  
Tax Revenue ◽  
Analysis Method ◽  
Dominant Effect ◽  
The West ◽  
West Java ◽  
Directorate General ◽  
And Performance ◽  
Descriptive Method

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

scholarly journals GELIAT E-COMMERCE DAN PENERIMAAN PAJAK DIMASA PANDEMI

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 141-151
Author(s):  
Tenriwaru Tenriwaru ◽  
Amiruddin Amiruddin ◽  
Ilma Sahrani
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Economic Downturn ◽  
Analysis Method ◽  
Business Sectors ◽  
Very High ◽  
Descriptive Qualitative

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media, namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years, but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue.

scholarly journals Pemikiran Ibnu Khaldun Tentang Kebijakan Fiskal Khusus Pajak Dan Relevansinya Dalam Menghadapi Resesi Di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 90
Author(s):  
Dwita Sukmalia ◽  
Ida Yuliana Saputri ◽  
Nurul Hak ◽  
Amimah Oktarina
Keyword(s):  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Business World ◽  
Ibn Khaldun ◽  
Library Research ◽  
The People ◽  
Content Analysis Method ◽  
Data Source ◽  
The Relationship

Ibn Khaldun is an Islamic scholar with various works, especially in the muqaddimah book which explains the principles of taxation. According to Ibn Khaldun, the imposition of low taxes on the people will make the people more incentivized to do business and develop the business world. On the other hand, the imposition of high taxes on the people will be reluctant to pay taxes so that the production done by the people will decrease and affect the tax revenue itself. The purpose of this study was to determine the relationship between Ibn Khaldun's theory and the current downturn in economic growth. This research method is library research research with a descriptive qualitative approach with the data source used is secondary data consisting of the book "muqaddimah" and other theories derived from books, journals, and official websites that are relevant to the research. The data that has been collected is analyzed using the Content Analysis Method. This study concludes that Ibn Khaldun's thoughts are very relevant when applied in facing the recession in Indonesia.

scholarly journals ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA

2019 ◽  
Vol 1 (1) ◽  
pp. 9-21
Author(s):  
Pebriana Arimbhi ◽  
Edy Edy ◽  
Gandri Narandu
Keyword(s):  
Qualitative Research ◽  
Monitoring System ◽  
Secondary Data ◽  
Technological System ◽  
Tax Revenue ◽  
Tax Revenues

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.

scholarly journals ANALISIS PENGAWASAN PENGELUARAN BARANG PADA TOKO BEBAS BEA DALAM KOTA (DUTY FREE SHOP) DALAM UPAYA MENGAMANKAN PENERIMAAN PAJAK DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN A JAKARTA

2019 ◽  
Vol 1 (1) ◽  
pp. 9-21
Author(s):  
Pebriana Arimbhi ◽  
Edy Edy2 ◽  
Gandri Narandu
Keyword(s):  
Qualitative Research ◽  
Monitoring System ◽  
Secondary Data ◽  
Technological System ◽  
Tax Revenue ◽  
Tax Revenues

A Thesis discussed supervision to their expense of goods on one of the tweeps facilities the store is free the duties is under office customs jakarta, namely pt sj indonesia / lotte duty free in a bid to secure tax revenue.The purpose of he did this study is to find a monitoring system to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in an effort to tax revenues and the obstacles with respect to the supervision. The research is based on the qualitative research descriptive by applying a technique the collection of data in the form of the objective of the interview and secondary data .The results of the interviews and the data on after that it is processed and analyzed in order to understand the supervision to their expense of goods which will be applied is he would do to PT SJ Indonesia / Lotte Duty Free in a bid to secure the country tax receipts. The result of this research, the author concluded that the supervision to their expense goods applied to PT SJ Indonesia / Lotte Duty Free in a bid to secure tax revenue has been running in accordance with the rules applied apply. But, its implementation happened obstacles is internal, like a coordination between supervision office, and obstacles which are external, as an opportunity used company related for committing a foul and have not the construction of a technological system and information centralized.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

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