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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAB (Jurnal Akuntansi dan Bisnis)
Erion, Erion
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas Skema Simplikasi PPh 21 dengan Tarif Efektif Rata-Rata Ningsih, Sri Setia; Erion, Erion; Widyowati, Lestari Adhi; Sihombing, Novfitri Landong Namora
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.789

Abstract

In order to increase taxpayer compliance in meeting their tax obligations, the TER scheme, which calculates Article 21 income tax deductions using an average effective rate, is anticipated to make it easier and more convenient for taxpayers to do so each tax period.  The study's goal is to ascertain how well the TER scheme, which simplifies the Article 21 Income Tax calculation, works to achieve a more effective, efficient, and accountable tax administration in meeting tax obligations in the company the author studied, PT. X Indonesia, which is in the plastics industry.  This study employs both primary and secondary data in a qualitative descriptive manner. According to the study's findings, the TER scheme's calculation method differs from that of earlier provisions, which leads to variations in the recognition of Article 21 Income Tax payable. These variations typically result in variations in the suspension of tax obligations during the January–November period, and at the end of the December period, the obligations increase in size following the computation of Article 21 Income Tax for a year in compliance with Article 17 of the Income Tax Law. Keywords: TER Scheme, Income Tax Article 21, Effectiveness
Optimizing the Empowerment of BUMDes 'Pesaguan Mandiri' in Clean Water Provision to Improve the Health and Welfare of the Pesaguan Kanan Village Community Salawati, Salawati; Budiasi, Yanti; Erion, Erion
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i2.1083

Abstract

This study aims to optimize the empowerment of BUMDes "Pesaguan Mandiri" in providing sustainable access to clean water to improve the health and well-being of residents in Pesaguan Kanan Village, Matan Hilir Selatan District, Ketapang Regency. Using a qualitative case study approach, data were collected through in-depth interviews, direct observations, and document analysis involving BUMDes managers, village officials, and local residents. The results indicate that the provision of clean water is hindered by several interrelated factors, including limited capital, lack of human resource capacity in financial and managerial aspects, and the scarcity of freshwater sources due to coastal seawater intrusion. Despite these challenges, BUMDes "Pesaguan Mandiri" plays a pivotal role in mobilizing village-owned resources and infrastructure to enhance clean water services. The novelty of this study lies in highlighting a community-based model for managing water resources in rural coastal areas vulnerable to seawater intrusion. The findings offer practical implications for local governments and development practitioners in formulating integrated and participatory strategies to strengthen BUMDes as a key actor in rural infrastructure development and public service delivery.
Co-Authors Budiasi, Yanti Ningsih, Sri Setia Salawati, Salawati Sihombing, Novfitri Landong Namora Widyowati, Lestari Adhi