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All Journal Jurnal Bisnis dan Ekonomi Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Abdillah
Universitas Pertiwi
Economics, Econometrics & Finance Education Library & Information Science

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Implikasi Pajak Dalam Penentuan Bentuk Badan Usaha: Sebuah Tinjauan Perencanaan Pajak Dimas Darmawan; Ikko Dwi Maharini; Olga Lasma Chintia; Vita Nurul Amalia; Abdillah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i1.224

Abstract

Memilih bentuk badan usaha tidak hanya berkaitan dengan aspek legalitas. Keputusan ini punya dampak besar baik dari sisi pajak, hukum, dan operasional. Misalnya usaha perorangan, CV dan PT punya aturan pajak yang berbeda-beda terkait tarif pajak, DPP, kewajiban pelaporan serta fasilitas yang bisa dimanfaatkan. Di Indonesia sendiri, tarif pajak penghasilan (PPh) Badan umum untuk perusahaan adalah sekitar 22%, dengan potongan khusus untuk usaha kecil dan UMKM (melalui PP No.23 Tahun 2018 dan PP No. 55 Tahun 2022 dimana tarif final 0.5% dari omzet untuk omzet ? Rp 4.8 M). Selain itu, ada juga diskon tarif untuk perusahaan yang listing di bursa saham. Penelitian ini mengevaluasi dampak pajak pada pilihan bentuk badan usaha. Selain itu, penelitian ini juga mengulas strategi perencanaan pajak yang sah sesuai peraturan terkini. Termasuk aturan final untuk UMKM yang diatur oleh PP dan DJP. Hasilnya, pertimbangan pajak sering kali menjadi salah satu faktor penting dalam memilih bentuk badan usaha. Alasannya karena berpengaruh pada arus kas, beban pajak maupun terhadap keputusan investasi. Selain itu, pemilihan bentuk usaha yang tepat membantu pelaku usaha memanfaatkan fasilitas pajak yang legal tanpa masuk ke area penghindaran pajak. Kajian ini diharapkan dapat membantu pebisnis baru maupun pelaku usaha agar lebih paham implikasi pajak dan strategi optimasi yang sesuai aturan.
Peran Trust in Government dan Tax elektronik sistem dalam meningkatkan kepatuhan wajib Pajak Generasi Milenial: The Role of Trust in Government and Electronic Tax Systems in Increasing Tax Compliance of Millennial Generation Aliy Rasyid; Abdillah; Muhammad Bayu Seto Kencono
Jurnal Bisnis dan Ekonomi Vol 3 No 4 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i4.140

Abstract

Objective: This study aims to analyze the role of Trust in Government and the electronic tax system in improving millennial taxpayer compliance.Methodology: Data were collected through questionnaires distributed to 100 millennial taxpayer respondents registered at the North Cikarang Tax Office (KPP Pratama) using a purposive sampling technique. Data analysis was conducted using validity tests, reliability tests, simple linear regression, and t-tests.Research Results: The results showed that Trust in Government significantly influenced millennial taxpayer compliance, while the electronic tax system had no significant effect on taxpayer compliance. This indicates that the level of trust in the government has a more dominant influence on millennial tax compliance than the use of electronic systems, which are considered standard.Keywords: Trust in Government, Electronic Tax System, Taxpayer Compliance
Analisis Peran Sistem Pembayaran Pajak Digital Dan Literasi Digital Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Analysis of the Role of Digital Tax Payment Systems and Digital Literacy on Individual Taxpayer Compliance Aliy Rasyid; Abdillah; Devi Setiawan
Jurnal Bisnis dan Ekonomi Vol 3 No 4 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i4.153

Abstract

Abstract:Objective: The purpose of this study is to analyze how individual taxpayer compliance (WPOP) in West Java Province is influenced by e-filing, e-billing, and digital literacy. The phenomenon of tax digitalization serves as the background to this research. Although this trend is projected to increase the ease, effectiveness, and accuracy of tax reporting and payment, the current level of taxpayer compliance remains below ideal standards.Methodology: This is a quantitative study using a survey method. Primary data was obtained by distributing questionnaires to 80 individual taxpayer respondents in West Java Province. The sampling technique used purposive sampling. Data analysis was performed using multiple linear regression using SPSS version 25 software.Research Results: The results indicate that, partially, e-filing has no significant effect on WPOP compliance, e-billing also has no significant effect on WPOP compliance, while digital literacy has a positive and significant effect on WPOP compliance. Simultaneously, e-filing, e-billing, and digital literacy significantly influenced taxpayer compliance with a coefficient of determination (R²) of 0.086. This means that the independent variables in this study explained 8.6% of the variation in taxpayer compliance, while the remaining 91.4% was influenced by factors outside the research model. Based on these findings, the Directorate General of Taxes is recommended to increase taxpayer socialization, education, and digital literacy to optimize the use of the digital tax system in encouraging tax compliance.Keywords: e-filing, e-billing, Digital Literacy, Individual Taxpayer Compliance.
Co-Authors Aliy Rasyid Devi Setiawan Dimas Darmawan Ikko Dwi Maharini Muhammad Bayu Seto Kencono Olga Lasma Chintia Vita Nurul Amalia