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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen, Akuntansi, Ekonomi
Kusairi
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Economics, Econometrics & Finance

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Implementasi Perhitungan Pajak Penghasilan Pasal 21 atas Gaji Pegawai Tetap pada PT X sesuai PP Nomor 58 Tahun 2023 Nafis, Aisha Ainun; Prasetyo, Eko; Kusairi; Dhiznii, Aulia Nasywaa
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1697

Abstract

Penelitian ini menganalisis implementasi perhitungan Pajak Penghasilan (PPh) Pasal 21 menggunakan Tarif Efektif Rata-Rata sesuai PP Nomor 58 Tahun 2023 pada PT. X, sebuah perusahaan di bidang Software Engineering. Studi bertujuan mengevaluasi dampak kebijakan baru terhadap perusahaan dan karyawan dengan membandingkan metode perhitungan sebelum dan sesudah penerapan aturan tersebut. Metode penelitian kualitatif digunakan melalui wawancara dengan karyawan dan manajer pajak serta analisis data rekapitulasi gaji dan pajak. Hasil menunjukkan bahwa PP Nomor 58 Tahun 2023 menyederhanakan perhitungan pajak bulanan, tetapi menimbulkan perubahan pola pemotongan, di mana potongan lebih kecil pada Januari-November namun meningkat signifikan pada Desember. Hal ini memengaruhi cash flow perusahaan dan persepsi karyawan terhadap pengelolaan gaji mereka. Studi ini menyoroti pentingnya adaptasi administrasi perusahaan dan komunikasi efektif kepada karyawan untuk mengelola ekspektasi terkait perubahan pola pemotongan pajak
Financial Performance on Tax Aggressiveness and Board Independence as Moderating Effect in Banking Companies Kusairi; Abdillah, Pujangga
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15937

Abstract

Even though there is more evidence that corporate governance plays a crucial role in influencing business behavior, little is known about how board independence affects the relationship between Financial Performance and Tax Aggressiveness in Indonesian banks from 2019 to 2024. This study looks at how board independence affects the link between Tax Aggressiveness and Financial Performance in Indonesian banks between 2019 and 2024. The effective tax rate served as a proxy for Corporate Tax Aggressiveness (CTA), whereas board independence and profitability served as proxies for Corporate Financial Performance (CFP). Data was gathered from Indonesian IDX listings. Based on the Hausman test, random effects were used to analyze the data. The study finds that compared to smaller banks, larger banks typically employ fewer CTA tactics. Additionally, boards with more independent directors typically engage in less aggressive tax-related activity. Furthermore, to increase the cash flow available for debt service, highly leveraged enterprises are more interested in minimizing taxes, according to the study's findings. Additionally, when the moderate influence of board independence is considered, the analysis finds that Board Independence strengthen between CFP and CTA. The report recommends encouraging bank management to compare their tax policies to industry norms through peer comparisons and benchmarking exercises. This can provide a more standardized and accountable approach to tax planning and assist in identifying outliers.
Co-Authors Dhiznii, Aulia Nasywaa Eko Prasetyo Nafis, Aisha Ainun Pujangga Abdillah, Pujangga