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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS RENATA Jurnal Pengabdian Masyarakat Kita Semua Journal of Management and Innovation Entrepreneurship (JMIE) Indonesian Journal of Community Empowerment JGEN : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Ekonomi dan Bisnis NAAFI: JURNAL ILMIAH MAHASISWA
Putri, Rita Dwi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : NAAFI: JURNAL ILMIAH MAHASISWA

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PENERAPAN STRATEGI TAX PLANNING PADA PPh PASAL 22, PASAL 23/26 DAN PPh DALAM MENINGKATKAN EFISIENSI PAJAK BADAN Putri, Rita Dwi; Wahyuni, Lili; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 5 (2025): Agustus: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i5.257

Abstract

In a competitive business environment, companies continuously seek ways to optimize financial performance, one of which is through effective tax management. Legitimate tax planning in compliance with tax laws and regulations serves as a vital instrument to minimize tax burdens and enhance after-tax profits. This article employs a literature review methodology by analyzing and synthesizing various studies, scientific journals, books, and other relevant publications that discuss the concept of tax planning, the mechanisms of Income Tax Articles 22, 23, and 26, as well as their relationship with Corporate Income Tax. The findings indicate that strategies such as selecting appropriate partners, utilizing tax facilities, managing transactions, and choosing suitable tax withholding methods can significantly reduce the tax credits of Income Tax Articles 22 and 23/26, ultimately contributing to greater efficiency in Corporate Income Tax payments. These strategies assist companies in managing cash flows and reducing the amount of tax payable at year-end. In conclusion, a comprehensive understanding and application of tax planning concerning withholding and collection taxes is a key factor in achieving legal corporate tax efficiency.
FENOMENA KEADILAN DALAM PENGENAAN SANKSI PERPAJAKAN: ANALISIS PENEGAKAN HUKUM PAJAK DI INDONESIA Putri, Rita Dwi; Das, Nidia Anggreni; Sukraini, Juita; Daniati, Yusmi; Aprilia, Dara; Wulandari, Jingga; Risanti, Dezy Risanti
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.259

Abstract

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.
Co-Authors Afni, Susi Aini, Qurratun Al Fitasari, Anggi Alfarizi, Rivo Muhammad Alfiana, Yulia Amanda, Rizk AndrianiAndriani, Rina Aprilia, Dara Arsyabil, Trisya Aulia Fitri, Nadha Dani, Dillfa Lailatul Rahmi Daniati, Yusmi Daryanti, Iis Das, Nidia Anggreni Daturrahmi, Sayyi Deisma Rizika, Alifa Deslanisa, Muthia Fahimah , Etsa Fahimah, Etsa Finaldri, Fina Fitasari, Anggi Al Fitra, Hidayanti Fitri Yeni, Fitri Fitri, Dilla Ramadhani Fitri, Nadha Aulia Fitrian, Gita Ganda, Arif Two Hikmah, Vinka Tahiyatul Nurul Juita Sukraini Jumailis, Mutia Fitri Kafrianti, Fredella Azaria Lili Wahyuni Maharani, Dovita Maharani, Puti Chintia Maison, Witra Mulya, Puja Harkiki Mursyida, Yusasri Ainul mutiara mutiara Ningsih, Aprilia Sari Niransyah, Ani Nurlisafani, Nurlisafani Putra, Farhan Wilanda Putri, Lucy Septiana Putri, Nadia Ananda Putri, Puji Defani Rahayu, Niken Rahmadani, Nurul Ramadani, Figi Putri Ramadhanti, Rima Risanti, Dezy Risanti S, Muhammad Akel Salman, Andre Sarah Sarah, Sarah Sari, Resmita Sativa, Oriza Sidiq, Yodika Siska Yulia Defitri Sukraini , Juita Sukraini, Juita Syahrila, Adinda Putri Wulandari, Jingga Yanti, Winda