Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Apriliawati, Yeti; Muhammad, Rahma Nazila

doi:10.25105/jipak.v16i1.8034

Cited by 2 publications

(2 citation statements)

References 9 publications

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“…Berbagai upaya terus dilakukan oleh pemerintah untuk dapat mengoptimalkan penerimaan pajak (Apriliawati & Muhammad, 2021). Salah satunya dengan upaya penguatan kerja sama antara otoritas pajak dengan otoritas pabean.…”

Section: Pendahuluanunclassified

Evaluasi Joint Program Di Unit Vertikal Terkecil Otoritas Pajak Dan Otoritas Pabean

Afriyanto

Widayuni

2022

j. inf. perpajak. akunt. keuang. n.a.

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The regulation about joint program in Ministry of Finance is only providing guidelines in The Head Office and Regional Office levels. The absence of guidelines for the smallest vertical unit has resulted in many Primary Tax Offices (PTO) and Customs and Excise Offices (CEO) Type C that have not carried out joint programs and loss a lot of potential revenue. This article is intended to examine the implementation of the joint program in the smallest vertical units. To examine, this articles uses a qualitative method with a case study approach. In-depth interviews, observations, and requests for various documents were conducted to collect data. The object of this research is Magelang PTO and Magelang CEO Type C. Based on data processing, the following conclusions are obtained. Magelang PTO and Magelang CEO Type C have not implemented a collaboration program. There are three challenges that have prevented the two offices from implementing the joint program, namely: the absence of guidelines for implementing joint programs in the smallest vertical units; there are cost and benefit considerations; there are different working areas. Beside that, based on the results from comparing data between excise payments and income tax payments, there is new potential revenue. Based on the research findings, policy makers in both agencies need to immediately formulate rules related to joint program for the smallest vertical units.

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Section: Pendahuluanunclassified

Evaluasi Joint Program Di Unit Vertikal Terkecil Otoritas Pajak Dan Otoritas Pabean

Afriyanto

Widayuni

2022

j. inf. perpajak. akunt. keuang. n.a.

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“…Dimana salah satu pendapatan terbesar yang diterima negara berasal dari sektor pajak. Besarnya persentase konstribusi pajak bagi anggaran negara membuat pajak sangat penting dan perlu ditingkatkan lagi kesadaran masyarakat dalam kewajibannya untuk pembayaran pajak, agar kemakmuran dan kesejahteraan masyarakat dapat segara tercapai (Apriliawati & Muhammad, 2021;Ariyanti & P, 2018).…”

Section: Pendahuluanunclassified

Kesesuaian Perhitungan, Penyetoran, Pelaporan, dan Pencatatan PPh 21 berdasarkan Ketentuan Perpajakan

Nurvan

Susanto

2021

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Abstrak Tujuan pengabdian kepada masyarakat adalah untuk melihat apakah perhitungan, penyetoran, pelaporan dan pencatatan Pajak Penghasilan Pasal 21 yang dilaksanakan oleh Perusahaan sudah sesuai dengan aturan yang berlaku. Metode yang digunakan adalah metode deskriptif dengan menggunakan data Perusahaan dan membandingkan dengan aturan yang berlaku yaitu Undang-Undang Republik Indonesia No. 6 Tahun 2008 tentang Pajak Penghasilan, PMK No. 242/PMK.03/2014, PMK No. 252/PMK.03/2008, PMK No. 9/PMK.03/2018, dan PER-16/PJ/2016. Berdasarkan hasil dapat disimpulkan bahwa ada perbedaan perhitungan yang dilakukan oleh perusahaan dan teori. Penyetoran sudah sesuai dengan PMK No. 242/PMK.03/2014. Pelaporan sudah sesuai dengan PMK No. 9/PMK.03/2018 dan Perusahaan sudah melakukan pencatatan sesuai dengan standar Akuntansi yang berlaku. Abstract This society objective is to see whether the calculation, deposit, reporting and recording of Article 21 Income Tax carried out by Firm is in accordance with applicable regulations. The method used is a descriptive method where uses the required data from Firm and compares it with the applicable regulations, namely the Republic of Indonesia Law no. 6 of 2008 concerning Income Tax, PMK No. 242/PMK.03/2014, PMK No. 252/PMK.03/2008, PMK No. 9/PMK.03/2018, and PER-16/PJ/2016. Based on the results conducted, it can be concluded that there are differences in the calculations carried out by firm and the theory. The deposit is in accordance with PMK No. 242/PMK.03/2014. Reporting is in accordance with PMK No. 9/PMK.03/2018 and Firm have recorded in accordance with applicable accounting standards.

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Analisis Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Penghasilan

Cited by 2 publications

References 9 publications

Evaluasi Joint Program Di Unit Vertikal Terkecil Otoritas Pajak Dan Otoritas Pabean

Evaluasi Joint Program Di Unit Vertikal Terkecil Otoritas Pajak Dan Otoritas Pabean

Kesesuaian Perhitungan, Penyetoran, Pelaporan, dan Pencatatan PPh 21 berdasarkan Ketentuan Perpajakan

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