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All Journal JAB (Jurnal Akuntansi dan Bisnis) Jurnal Masyarakat Indonesia
Sihombing, Novfitri Landong Namora
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Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

Abstract

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.
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
Co-Authors Aam Aminah Erion, Erion Jalih, Jara Hardiyanti Lestari Adhi Widyowati Ningsih, Sri Setia Qadaar, Amiruddin Sri Setia Ningsih, Sri Setia Widyowati, Lestari Adhi