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Fauzi Fauzi
Universitas Islam Syekh-Yusuf
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS KOMPARATIF PERHITUNGAN PPH 21 SEBELUM DAN SESUDAH TARIF EFEKTIF RATA-RATA Jiah Kurnia Ningsih; Neneng Widayati; Fauzi Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2909

Abstract

The complexity in calculating Article 21 Income Tax (PPh 21) using the progressive tariff system has raised concerns regarding accuracy, fairness, and efficiency in tax administration, particularly within local government institutions. In response, the Indonesian government introduced the Average Effective Rate (TER) as a simplified alternative to improve tax withholding mechanisms. This study aims to compare the PPh 21 calculation before and after the implementation of TER in the Regional Financial Management Agency of Tangerang City. Using a quantitative approach, the study employs a one-sample t-test to analyse data from 83 employees. The results reveal a statistically significant difference between the PPh 21 amounts before and after TER implementation. The findings indicate that the TER policy contributes to a more streamlined, consistent, and equitable tax withholding process, reducing the risk of miscalculation and administrative burden. This study provides empirical evidence that supports the adoption of TER as an effective fiscal policy tool to enhance the efficiency of income tax management at the local government level. Future studies are encouraged to expand the sample and explore the long-term impact of TER on tax compliance and administrative performance across various public institutions.
ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Ani Pratiwi; Neneng Widayati; Fauzi Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2929

Abstract

The preparation of financial statements based on SAK EMKM remains a challenge for MSMEs, particularly due to limited accounting comprehension, varying business scales, and differing levels of digital technology adoption. This study aims to examine the influence of QRIS implementation, business size, and accounting comprehension on the preparation of financial statements in accordance with SAK EMKM among MSMEs. A quantitative approach was employed by distributing questionnaires to 100 MSME respondents, with data analysed using the SEM-PLS method. The findings indicate that all three independent variables significantly affect the application of SAK EMKM. QRIS contributes to improved transaction recording and accountability, business size influences the extent of compliance with reporting standards, while accounting comprehension emerges as the dominant factor in enhancing the quality of MSMEs’ financial statements. These results underline the importance of integrating digital financial technologies with accounting literacy in encouraging MSMEs to prepare reports in line with standards. The study suggests that government bodies, MSME associations, and educational institutions should strengthen practical accounting literacy programmes alongside digital mentoring to promote broader implementation of SAK EMKM. Future research is recommended to expand the geographical scope, apply a longitudinal approach, and include external variables such as regulatory support and business environment.
Co-Authors Ani Pratiwi Jiah Kurnia Ningsih Neneng Widayati