Penerapan Self Assesment System   PPH Pasal 21 Untuk Umkm Se Jakarta

Baradja, Lutfi; Yuanita, Yuanita; Budi, Ali Gesang Widodo

doi:10.31316/jbm.v2i2.749

Cited by 3 publications

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“…Dalam perpajakan di Indonesia, bahwa wajib pajak memiliki keharusan untuk memperhitungkan pajaknya secara mandiri dengan menggunakan teknik pemungutan pajak self assessment system. Menurut Baradja et al (2020) bahwa dengan sistem tersebut, maka wajib pajak harus menghitung, membayar, dan melaporkan pajak yang terutang secara mandiri sesuai dengan ketetapan aturan perundang-undangan perpajakan. Maka dari itu, wajib pajak bertanggung jawab untuk menentukan jumlah pajak terutang melalui dokumen Surat Pemberitahuan (SPT).…”

Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm

Agni,

2023

JIRA

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The purpose of this research is to find out whether there is influence from taxpayer awareness, tax socialization, and tax sanctions on the mandatory compliance of MSMEs in the culinary sector in Jakarta. Quantitative method as the primary data source as the type of data in this study with the sample being taxpayers of MSME culinary sector who are registered with the Office of Industry, Trade, Cooperatives, Small and Medium Enterprises in the Jakarta area. The use of purposive sampling as a data collection technique with a sample of 100 respondents. Data testing was carried out using the Partial Least Square method with the help of SmartPLS 3.0 software. The results of this study indicate that taxpayer awareness, tax socialization, and tax sanctions have a positive and significant effect on MSME taxpayer compliance in the culinary sector in Jakarta.

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Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm

Agni,

2023

JIRA

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“…Berdasarkan APBN tahun 2020, pajak memberikan kontribusi yang sangat besar terhadap penerimaan negara sebesar Rp 1.865,7 triliun atau dengan kata lain 82,5% penerimaan APBN berasal dari industri perpajakan. Penghasilan dari pemungutan pajak tidak digunakan untuk kepentingan pribadi tetapi untuk kepentingan umum, seperti membiayai pendidikan, kesehatan, dan lain-lain (Baradja et al, 2020). Salah satu objeknya adalah pajak penghasilan.…”

Section: Pendahuluanunclassified

Pelatihan Perpajakan PPH Pasal 21 Pada Guru Dan Murid SMK N 4 Bandar Lampung

Isnain

Yasin²,

Sulistiani³

2022

JSSTCS

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Pengabdian kepada Masyarakat (PKM) adalah program di perguruan tinggi yang bertujuan untuk mengajarkan dan menerapkan bidang ilmu yang diperoleh di perguruan tinggi kepada masyarakat. Pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan dan pemahaman kepada guru dan siswa SMK N 4 Bandar Lampung tentang PPh Pasal 21. Tata cara penghitungan PPh bagian 21 atas gaji pegawai dilakukan dengan cara menghitung total penghasilan bruto selama satu bulan termasuk gaji pokok dan tunjangan, kemudian dikurangi dengan pemotongan yang ada, kemudian dihitung penghasilan bersih selama setahun. Target dari pelatihan ini yaitu warga sekolah terkhusus siswa, guru, dan perangkat sekolah terkait.

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“…Taxpayers calculate their own tax payable, then deposit and report it to the Directorate General of Taxes. In the Self Assessment System, the government's role in the tax collection system is as a supervisor for taxpayers [2]. The provisions of the self-assessment system can be effectively implemented if the community has good knowledge, morals, and tax discipline, including the taxpayer's trust in the state [3].…”

Section: Introductionmentioning

confidence: 99%

The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness

Kadafi¹,

Rahman²,

Safitri³

2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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The purpose of this study is to ascertain the impact of e-billing, tax literacy, tax socialization, and the quality of financial information on the efficiency of self-assessment. This study uses primary data. Respondents in this study are taxpayers who have NPWP. The analytical tool used is multiple linear regression. The results of the partial test (t-Test) of the e-Billing variable on self-assessment, where the t-count value is greater than the t-table value, namely 1.985 (4.079 > 1.985), tax Literacy is a variable on self-assessment, and the t-account value is greater than the t-table value, namely 1.985 (2.821 > 1.985), financial accounting information on self-assessment, and the t-count value is greater than the t-table value, namely 1.985 (2.305 > 1.985) which can be interpreted as meaning that e-Billing tax literacy, financial accounting information has a positive and significant effect on self-assessment. Tax socialization is a variable on selfassessment, and the t-count value is smaller than the t-table value, namely 1.985 (1.838 < 1.985). This means that the socialization of taxation has a positive but not significant effect on self-assessment. Based on the results of the F test, the calculated F value is 51.364, while the F table value is 2.47, so the calculated F value is greater than the F table value (51.364 > 2.47), and the significant level is 0.000 < 0.05, so it can be concluded that the independent variable has a significant effect simultaneously on the dependent variable.

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Penerapan Self Assesment System PPH Pasal 21 Untuk Umkm Se Jakarta

Cited by 3 publications

References 0 publications

Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm

Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm

Pelatihan Perpajakan PPH Pasal 21 Pada Guru Dan Murid SMK N 4 Bandar Lampung

The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness

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