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All Journal Moneter : Jurnal Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Equivalent : Journal of Economic, Accounting and Management JIAR Golden Ratio of Taxation Studies
M. Orba Kurniawan
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I) Kurniawan, Muhammad Orba; Aprianto, Aprianto Apri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1448

Abstract

The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue
PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Kurniawan, M. Orba; Aini, Dewi
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.2005

Abstract

This study aimed to determince the influence of Understanding, Taxpayers Awareness and Tax Sanctions on the Compliance Paying of Rural and Urban City and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The study was associative research The population of this study was taxpayers who live in the Kecamatan Plaju with the total was 11,149 taxpayers. The sample obtained was 92 taxpayers collected by the Slovin formula. The data used are primary and secondary data. Data collection methods used are the documentation method and the questionnaire method, Data analysis methods used were quantitative an qualitatif analysis. The results showed that Understanding, Taxpayers Awareness and Tax Sanctions gave significant influence on the Comliance Paying of Rural and Urban City Land and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The coefficient of determination showed that understanding, awareness of taxpayers, and tax sanctions was 54,2% while the remaining (45,8%) was influenced by other factors not included in this research model.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI 2017-2020) Saifur Rohman; Nina Sabrina; M. Orba Kurniawan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.11347

Abstract

Rumusan dalam peneliian ini adalah bagaimana pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Tujuannya untuk mengetahui pengaruh pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 80 perusahaan manufaktur sektor industry dasar dan kimia yang terdaftar di BEI periode 2017-2020. Metode penentuan sampel yaitu puposive sampling. Metode pengumpulan datayang digunakan dalam penelitian adalah analisis dokumen. Uji hipotesis yang digunakan adalah Uji Regresi Linier Berganda pada SPSS 25. Hasil Penelitian ini menunjukan perncanaan pajak dan beban pajak tangguhan berpengaruh secara simultan terhadap manajemen laba. Secara persial perencanaan pajak berpengaruh terhadap manajemen laba, dan beban pajak tangguhan berpengaruh terhadap manajemen laba. 
PENGARUH KEBIJAKAN INSENTIF PAJAK, REFORMASI ADMINISTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Putri, Resti Aulia; Kurniawan, M Orba; Sahri, Yulian; Mizan, Mizan; Fakhriansyah, M.
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8272

Abstract

The aim of this research is to determine the influence of tax incentive policies, tax administration reform and tax understanding on taxpayer compliance either partially or simultaneously. The type of research used is associative research. Respondents in this research included 100 taxpayers registered at the Ilir Timur KPP, Palembang City. The data collection technique is by using and questionnaire. The data analysis method used in this research is a quantitative method. The research results show that Tax Incentive Policy, Tax Administration Reform and Tax Understanding together influence taxpayer compliance. Partially Tax Administration Reform has an effect on Taxpayer Compliance, while Tax Incentive Policy and Tax Understanding have no effect on Taxpayer Compliance.
PENYULUHAN PENTINGNYA PEMBAYARAN DAN PENGETAHUAN TERHADAP SANKSI DENDA PBB-P2 Kurniawan, M. Orba; Yanti, Darma; Handayani, Maidiana Astuti; Betri, Betri; Yusnaini, Yusnaini; Rahayu, Yunie
Suluh Abdi Vol 4, No 2 (2022): SULUH ABDI
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/sa.v4i2.7901

Abstract

Tujuan dari pengabdian ini adalah untuk memberikan pembelajaran dan bimbingan dalam menambah pengetahuan dan pemahaman masyarakat tentang Pajak Bumi dan Bangunan Pedesaan dan Perkotaan. Kegiatan dilaksanakan di kecamatan indralaya utara yang diikuti oleh masyarakat di wilayah kecamatan tersebut.  Penyampaian materi dengan muatan himbauan   kewajiban sebagai wajib pajak. Disbusi dan tanya jawab berlangsung sesuai dengan yang diharapkan yakni antusia masyarakat tentang  apa itu PBB-P2 dan bagaimana cara melaksanakan kewajiban tersebut serta apa dampak dari ketidak patuhan wajib pajak. Masyarakat merasakan dampak yang baik dari kegiatan ini,  masyarakat menyatakan bahwa  ketidak pahaman mereka akan pentingnya pembayar pajak bumi dan bangunan akan berdampak buruk dan merugikan  masyarakat itu sendiri.
PENGARUH PENGGUNAAN E-TAX DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG ( Studi Kasus Pada Badan Pengelola Pajak Daerah Kota Palembang ) Putri, Jauliyan Ayunda; Kurniawan, M Orba; Welly, Welly; Milzan, Milzan; Sabrina, Nina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.429

Abstract

This research aims to determine the partial effect of using E-Tax and Taxpayer Awareness on Taxpayer Compliance in Palembang City Restaurants. The type of research used is associative. The population of this study was 432 respondents, the sample selected was 100 restaurants with a sampling technique using cluster random sampling. The data used in the research is primary data. The t test results show that the variable E-Tax Use has an effect on restaurant taxpayer compliance, while the Taxpayer Awareness variable has no effect on restaurant taxpayer compliance. The results of the coefficient of determination with an error rate of 10% show that the variables of e-tax use and taxpayer awareness and restaurant Taxpayer Compliance are 44.5%
The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia Kusumawaty, Mia; Kurniawan, M. Orba; Ramadhan, Arif Syahrul
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1632

Abstract

This study was conducted to determine the effect of tax audits and collection on tax arrears' disbursement. This study uses an associative research type. The research was conducted in the Pratama Ilir Barat Tax Service Office, Palembang City, Indonesia, involving approximately 100 respondents. The sample used was Probability Sampling, namely, simple random sampling. The variables used in this study are Tax Audit and Tax Collection. The primary data used in this study is primary data. Data collection techniques were carried out using questionnaires. Hypothesis testing shows that tax audits and collections significantly affect the disbursement of tax arrears. Overall, a good relationship between tax officers and taxpayers, coupled with an efficient tax audit process and information technology support, can significantly affect the disbursement of tax arrears by accelerating payments and reducing the possibility of delays. The final results show that tax audits affect the disbursement of tax arrears. The better and more tax collection, both by warning and coercion by the tax authorities, results in higher and greater disbursement of tax arrears. Furthermore, the disbursement of tax arrears will certainly increase tax revenues. The study found that law enforcement against the settlement of tax arrears has been carried out seriously by the authorities, in this case, the local Regional Tax and Retribution Agency.
Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa Dimas Walisi Adi Guna; M. Orba Kurniawan; Welly; Mizan; Rendra Bhakti
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1556

Abstract

Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi pengelolaan kewajiban pajak.
Co-Authors Aini, Dewi Aprianto Aprianto Betri, Betri Dimas Walisi Adi Guna Fakhriansyah, M. Kusumawaty, Mia Maidiana Astuti Handayani Milzan, Milzan Mizan Mizan, Mizan Putri, Jauliyan Ayunda putri, resti aulia Rahayu, Yunie Ramadhan, Arif Syahrul Rendra Bhakti Sabrina, Nina Sabrina, Nina Saifur Rohman Welly, Welly Welly, Welly Yanti, Darma Yulian Sahri Yusnaini Yusnaini