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All Journal Jurnal Akuntansi dan Pajak Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance
Endiramurti, Saktiana Rizki
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15509

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Evaluation of Coretax Implementation from the Fiscus and User Perspectives: A Case Study of Primary Tax Service Office X and Tax Consultant Office Y Azzahra, Annisaa Dina; Triatmoko, Hanung; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih; Endiramurti, Saktiana Rizki
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December (In Press)
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2953

Abstract

This study aims to analyze the challenges and corresponding solutions encountered during the implementation of the Core Tax Administration System or CTAS (abbreviated as Coretax), the latest innovation from the Directorate General of Taxes (DGT), from the perspectives of tax officials (fiscus) and tax consultants. This study employs a case study method with a descriptive approach. Data were obtained through observations and interviews with relevant parties at KPP Pratama X and KKP Y. This research serves as a medium for elucidating the efforts of tax authorities in addressing obstacles during CTAS implementation, as well as a platform for expressing user perspectives, particularly those of tax consultants. The results show KPP faced several challenges, including network issues, system readiness, procedural changes requiring adaptation, and reliance on centralized infrastructure. Mitigation measures included continuous monitoring, the establishment of a direct communication forum with central authorities, service adjustments, socialization initiatives, and the introduction of policies waiving administrative penalties. Both KPP and KKP stakeholders concur that, despite ongoing challenges, the system is developing and holds substantial potential to achieve its objective of modernizing tax administration to enhance user accessibility, provided consistent improvements are sustained.
Co-Authors Azzahra, Annisaa Dina Hanung Triatmoko Juliati, Juliati Karunia, Asaprima Putra Meka Sabilla Salim Nur Chayati Setiadi, Fahmi Sri Suranta, Sri Trisninik Ratih Wulandari, Trisninik Ratih