dc.contributor.author | Febriliana, Elisabeth Vera | |
dc.contributor.author | Upa, Vierly Ananta | |
dc.contributor.author | Magdalena, Renna | |
dc.date.accessioned | 2018-01-22T07:07:40Z | |
dc.date.available | 2018-01-22T07:07:40Z | |
dc.date.issued | 2017-12-01 | |
dc.identifier.issn | 2302-5581 | |
dc.identifier.uri | http://hdl.handle.net/123456789/1035 | |
dc.description.abstract | 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. | en_US |
dc.language.iso | ina | en_US |
dc.publisher | LPPM Universitas Pelita Harapan Surabaya | en_US |
dc.relation.ispartofseries | Vol. 6 No. 2 Desember 2017; | |
dc.subject | Reform | en_US |
dc.subject | e-System | en_US |
dc.subject | Efficiency | en_US |
dc.title | Analisis Efisiensi Biaya Operasional Melalui Penerapan E-System Perpajakan pada Perusahaan Jasa Ekspedisi (Studi Kasus pada PT Galaxy Express International Line Surabaya) | en_US |
dc.type | Journal | en_US |