Desain Tarif Diklat Pajak Menggunakan Metode Activity-Based Costing Pada Politeknik Keuangan Negara STAN

FERICO, STEVEN (2022) Desain Tarif Diklat Pajak Menggunakan Metode Activity-Based Costing Pada Politeknik Keuangan Negara STAN. KTTA thesis, Politeknik Keuangan Negara STAN.

[img] Text (Cover)
01. Cover_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (19kB)
[img] Text (Abstrak)
02. Abstrak_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (7kB)
[img] Text (Daftar Isi)
03. Daftar Isi_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (51kB)
[img] Text (BAB I)
05. Bab I_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (122kB)
[img] Text (BAB II)
06. Bab II_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (95kB)
[img] Text (BAB III)
07. Bab III_Steven Ferico_1302191552.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (190kB)
[img] Text (BAB IV)
08. Bab IV_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (8kB)
[img] Text (Daftar Pustaka)
09. Daftar Pustaka_Steven Ferico_1302191552.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (8kB)

Abstract

Politeknik Keuangan Negara STAN (PKN STAN) sebagai badan layanan umum di bawah naungan Kementerian Keuangan memiliki peran dalam peningkatan kemampuan dan keterampilan pengelolaan keuangan negara. Peran tersebut dapat diwujudkan salah satunya melalui penyelenggaraan diklat/brevet pajak. Di sisi lain, PKN STAN juga perlu mengoptimalisasi PNBP. Namun, adanya biaya yang belum diklasifikasikan, cost driver yang belum disesuaikan dengan aktivitas yang terkait, serta tarif yang masih undervalue dapat menyebabkan inefektivitas tugas dan fungsi PKN STAN. Penelitian ini bertujuan untuk mengetahui cost driver yang didasarkan pada aktivitas terkait, biaya-biaya yang memiliki karakteristik tertentu, serta mendesain tarif brevet pajak. Desain tarif dibuat untuk tiga kondisi, yaitu online, offline+coffee break, dan offline+makan. Desain tarif juga telah termasuk atribusi yang berbeda-beda, yaitu 21%, 22%, dan 13%. Penelitian ini diharapkan dapat meningkatkan pelayanan serta pendapatan BLU PKN STAN. Atas penelitian ini, PKN STAN dapat mengidentifikasi lebih dalam terkait biaya yang diperlukan, khususnya biaya terkait penggunaan teknologi, untuk menunjang pelaksanaan brevet pajak./ Politeknik Keuangan Negara STAN (PKN STAN) as a public service agency under the auspices of the Ministry of Finance has a role in increasing the ability and skills of state financial management. One of these roles can be realized through the implementation of tax training/brevet. On the other hand, PKN STAN also needs to optimize PNBP. However, the existence of costs that have not been classified, cost drivers that have not been adjusted to the related activities, and tariffs that are still undervalued can cause the ineffectiveness of the tasks and functions of PKN STAN. This study aims to determine the cost drivers based on related activities, costs that have certain characteristics, and design tax brevet rates. The tariff design is made for three conditions, namely online, offline+coffee break, and offline+lunch. The tariff design also includes different attributions, namely 21%, 22%, and 13%. This research is expected to increase the service and income of BLU PKN STAN. Based on this research, PKN STAN can identify more deeply related to the costs required, especially costs related to the use of technology, to support the implementation of the tax brevet.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Activity Based Costing, Brevet Pajak, BLU, PNBP, Activity Based Costing, Tax Training, Public Service Agency, Non-Tax State Income
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 09 Aug 2023 07:11
Last Modified: 09 Aug 2023 07:11
URI: http://eprints.pknstan.ac.id/id/eprint/1855

Actions (login required)

View Item View Item