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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Puji Rahayu
Fakultas Ekonomi, Universitas Islam Kadiri, Kediri
Economics, Econometrics & Finance

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Analisis Pajak Penghasilan (PPh) Pasal 21 Coretax Atas Jasa Pelayanan Kapitasi Dokter Internship Puskesmas Ngronggot Tahun 2025 Mariyah MARIYAH; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the implementation of Coretax-based Income Tax (PPh) Article 21 on capitation services for non-ASN doctors (internship doctors) at the Ngronggot Community Health Center in 2025. The study used a qualitative descriptive approach with a case study design. Data were obtained through observation, interviews, and documentation of the management of capitation services and the withholding of PPh Article 21 during the period July–September 2025. The results indicate that non-ASN doctors are categorized as non-employees, therefore, the imposition of PPh Article 21 on capitation services uses a progressive rate in accordance with Article 17 of the Income Tax Law. The amount of PPh Article 21 withheld is in line with the gross income received by each doctor. The implementation of Coretax supports orderly tax administration through a more systematic and documented process of tax calculation, withholding, and reporting. The study's conclusions indicate that the application of Coretax-based Article 21 Income Tax on capitation services for non-ASN doctors at the Ngronggot Community Health Center complies with applicable tax regulations and reflects tax compliance in the primary healthcare sector.
Kepatuhan PPh Pasal 23 Pada Lembaga Pendidikan Anak Usia Dini Marsetya Ringga Dwyandara; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Tax is the main source of state revenue used to finance public services and national development; therefore, tax compliance is a fundamental pillar of fiscal sustainability. Early Childhood Education Institutions (PAUD) play a strategic role not only in human resource development but also as micro-economic units that conduct various commercial transactions, such as catering services, building rentals for events, and cleaning services, which may be subject to Article 23 Income Tax (PPh Article 23). Understanding the obligations related to tax withholding, payment, and reporting is essential to prevent administrative violations and fiscal risks. This study aims to analyze the level of compliance with Article 23 Income Tax withholding, payment, and reporting at PAUD TK X; to identify types of transactions subject to Article 23 Income Tax; and to examine obstacles faced by PAUD management. This research employs a descriptive qualitative method using a case study approach. Data were collected through semi-structured interviews with the PAUD treasurer and supported by secondary data in the form of transaction records, withholding tax slips, and monthly tax returns. The results indicate that PAUD TK X has complied with Article 23 Income Tax regulations, as evidenced by proper withholding at a rate of 2% for service providers with Tax Identification Numbers (NPWP), issuance of electronic withholding tax slips (e-Bupot), timely tax payments through billing codes, and punctual submission of Monthly Tax Returns. Although minor obstacles remain, particularly related to limited human resources and the complexity of the tax administration system, overall compliance is considered high. Continuous assistance and guidance are recommended to maintain sustainable tax compliance in early childhood education institutions.
Analisis Analisis Kenaikan PPN 12% terhadap Praktik Penghindaran Pajak pada Pelaku UMKM: Studi Kasus Perilaku Kepatuhan di Indonesia Wilda erinda Sutrisno; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the impact of the increase in the Value Added Tax (VAT) rate to 12% under Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on tax avoidance practices among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on the frequency, types of avoidance practices, and driving factors such as capital limitations, administrative complexity, and regulatory uncertainty. Using a mixed methods approach, this research combines questionnaire surveys of 1,000 MSMEs, in-depth interviews with 50 MSME owners, and secondary data analysis from reports by the Directorate General of Taxes (DJP) and the Central Statistics Agency (BPS). Quantitative analysis through multiple linear regression shows a positive coefficient of 0.42 for VAT increase (p-value <0.05), with R-squared of 0.68, while qualitative analysis identifies themes such as financial burden and avoidance strategies. Key findings indicate a decline in tax compliance from 70% to 55%, an increase in avoidance up to 25% (particularly fake invoices at 15% and underreporting income at 10%), and a Pearson correlation of 0.65 (p-value <0.01) between tax burden and avoidance frequency. These findings align with Tax Evasion Theory and Theory of Planned Behavior, highlighting risks of tax deficits up to 20% and social injustice for MSMEs. Recommendations include VAT rate reductions for small MSMEs, education campaigns, and strengthened friendly audits. Suggestions for further research include longitudinal studies and cross-country comparisons. This study provides innovative contributions through a hybrid model for measuring avoidance, despite limitations from self-reporting bias and limited generalization. Overall, these findings encourage more inclusive tax policy reforms to support MSME sustainability in Indonesia.
A Analisis Perubahan Sistem Retribusi Pasar Dalam Perspektif Pajak dan Retribusi Daerah : Studi Kasus Pasar Induk Pare, Kabupaten Kediri schetziimelzawandhaputrizya; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Retribusi pasar merupakan salah satu komponen Pendapatan Asli Daerah (PAD) yang berperan dalam mendukung pengelolaan keuangan daerah dan penyediaan pelayanan publik. Dalam perspektif akuntansi sektor publik, perubahan sistem retribusi pasar menjadi penting untuk dianalisis guna menilai kesesuaiannya dengan prinsip akuntabilitas dan transparansi pengelolaan keuangan daerah. Penelitian ini bertujuan untuk menganalisis perubahan sistem retribusi pasar di Pasar Induk Pare Kabupaten Kediri dalam perspektif pajak dan retribusi daerah. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan studi kepustakaan dan analisis kebijakan. Data diperoleh dari peraturan perundang-undangan, literatur perpajakan dan akuntansi sektor publik, serta jurnal ilmiah. Hasil kajian menunjukkan bahwa perubahan sistem retribusi pasar diarahkan pada penyederhanaan mekanisme pemungutan dan penguatan kepastian hukum sebagai upaya meningkatkan kualitas pengelolaan retribusi pasar sebagai bagian dari PAD.
Analisis Rekapitulasi Invoice dan Pelaporan PPh 23 melalui Coretax pada Perusahaan Ekspedisi Muhammad Ali Fathoni Yuseti Yuseti; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the invoice recapitulation process and the reporting of Income Tax Article 23 (PPh Article 23) in an expedition service company through the Coretax system. Expedition service companies are characterized by a high volume of transactions, which requires accurate tax administration, particularly in the withholding and reporting of PPh Article 23. This research employs a descriptive qualitative method with a case study approach. The research data were obtained through document analysis, including service invoices, PPh Article 23 withholding slips, Coretax reporting data, and relevant tax regulations. Data analysis was conducted by examining the conformity between invoice data, withholding slips, and PPh Article 23 reporting in the Coretax system with the applicable tax regulations. The results indicate that the invoice recapitulation and PPh Article 23 reporting processes through Coretax have been implemented systematically; however, potential discrepancies remain in the classification of taxable objects and the accuracy of data input. This study is expected to provide practical contributions for expedition service companies and tax consultants in improving PPh Article 23 administrative compliance, as well as academic insights into the digitalization of tax administration.
Hubungan Pemahaman Wajib Pajak dengan Kualitas Pelayanan Pajak Berbasis Coretax Iqbal Alfitra Salam; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The modernization of tax administration through the implementation of the Coretax system is a strategic step to improve the efficiency, transparency, and accountability of tax services in Indonesia. However, the success of this digital system is not only determined by technological readiness, but also by taxpayers' level of understanding of tax regulations and their ability to utilize technology-based services. Therefore, this study aims to analyze the relationship between taxpayer understanding and the quality of Coretax-based tax services and its implications for taxpayer compliance behavior.This study uses a quantitative approach with a survey method of taxpayers who have utilized Coretax digital services in the KPP Pratama environment. The sampling technique was non-probability. Primary data was collected through structured questionnaires and analyzed using linear regression or SEM-PLS to test the relationship between variables. Taxpayers' understanding was measured based on their knowledge of regulations, procedures, and electronic tax payment mechanisms. Meanwhile, the quality of Coretax-based services included ease of use of the system, reliability of services, responsiveness of officers, and clarity of information provided to taxpayers.Previous studies have shown that tax understanding and tax service quality have a positive effect on taxpayer compliance. However, in the digital context, limitations in literacy and technical constraints of the system have the potential to reduce taxpayers' perception of service quality and trust. This study is expected to provide evidence for Coretax service strategies.
Co-Authors Iqbal Alfitra Salam Mariyah MARIYAH Marsetya Ringga Dwyandara Muhammad Ali Fathoni Yuseti Yuseti schetziimelzawandhaputrizya Wilda erinda Sutrisno