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Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study

Financial Report Analysis as a Basis for Assessing Franchise Companies Listed on the Indonesia Stock Exchange: (Case Study of PT. Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk for the 2021-2023 Period) Ajitama, Ombih; Mardiani, Isni; Wahono, Puji; Pahala, Indra
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1498

The escalating number of franchise outlets in the current business landscape has triggered fierce rivalry among business owners. An effective way to reach a company's objectives is by evaluating its financial performance. To assess a company's performance, one can compare its ratios with those of similar companies. This research focused on public franchise companies like PT Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk to determine which firm excels in terms of financial performance. Qualitative data, comprising company profiles and financial reports from 2021-2023, was utilized in this study. Secondary data, such as financial reports from 2021-2023 acquired from the Indonesia Stock Exchange (www.idx.co.id), were analyzed. A quantitative analysis was conducted on the balance sheet and income statement of the two companies. Liquidity ratios (Quick Ratio, Current Ratio), solvency ratios (DAR, DER), and profitability ratios (Net Profit Margin, ROA, ROE) were utilized in the analysis. Results indicated that the liquidity ratios of both companies fluctuated due to an increase in liabilities, surpassing current assets. Solvency ratios exhibited fluctuations caused by rising total debt, assets, and equity. Profitability ratios witnessed a decline in net profit due to higher costs of goods sold incurred by the company.

Analysis of Foreign Ownership on Tax Avoidance Mardiani, Isni; Ajitama, Ombih; Pahala, Indra; Wahono, Puji
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1520

Economic globalization has driven the flow of foreign direct investment (FDI) to various developing countries including Indonesia. Increasing foreign ownership in domestic companies has brought positive impacts such as job creation, technology transfer, and increased global competitiveness. However, on the other hand, there are concerns that foreign ownership in companies can also increase tax avoidance practices. Businesses with overseas ownership frequently exploit gaps in tax laws across different countries due to their access to global networks and additional resources. Research on a specific sample revealed that foreign ownership tends to have a detrimental impact on tax evasion. However, there are conflicting studies that suggest a positive or neutral outcome. This indicates that the level of tax evasion within a company is heavily influenced by its internal and external policies, as well as the various market environments it operates in.

Studi Komparasi : Perbandingan Penghitungan Pph 21 Sebelum Dan Sesudah Penerapan Tarif Pph 21 Terbaru Pada PT. UMS Arief, Deysa Rosiana; Mardiani, Isni; Zuhdi, Amin; Pahala, Indra; Wahono, Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2301

Changes to the Income Tax (PPh) 21 rate scheme in 2024 have become a highlight in the context of tax policy in Indonesia. In order to understand the impact of these changes, this research aims to analyze and compare their effects on Information Technology (IT) companies. Quantitative research methods were used with a longitudinal research design involving data collection before and after the PPh 21 rate adjustment. As an independent variable, the PPh 21 rate scheme (old rate vs. new rate) was analyzed against dependent variables such as the amount of employee income and the amount of tax withheld. chosen as the research subject. Data collected from PT. UMS is a company operating in the information and technology sector. Comparative studies are used to compare data before and after rate changes. Research findings indicate that changes in PPh 21 rates have a significant impact on the amount of tax withheld at PT. UMS. The research results show that changes to the PPh 21 tariff scheme have a significant impact on the amount of tax withheld from the income of PT employees. UMS, indicates the need for IT companies to re-evaluate their tax strategies and pay attention to employee welfare. These findings also highlight the importance of tax compliance and openness to policy changes in maintaining the continuity of IT company operations amidst evolving tax dynamics. The implications of this research provide guidance for PT. UMS and similar companies in managing the impact of changes in PPh 21 rates effectively and ensuring proper compliance with applicable tax regulations. Keywords: income tax, tax management, comparative study

The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023) Mardiani, Isni; Pahala, Indra; Fauzi, Achmad
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.119

This research investigates how institutional ownership, independent commissioners, and profitability influence tax avoidance practices, while examining whether firm size serves as a moderating factor in these relationships. The study focuses on banking sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Through purposive sampling methodology, researchers selected 22 companies that met the established criteria, resulting in 110 observations across the five-year timeframe (22 companies × 5 years). The analytical approach employed hypothesis testing through t-tests and utilized Moderated Regression Analysis (MRA) to examine the moderating effects of firm size. Data processing was conducted using the E-Views 13 software application, with the Random Effect Model (REM) identified as the most suitable model after comparing various analytical approaches. The findings reveal mixed results regarding the variables' impact on tax avoidance behavior. Neither institutional ownership nor independent commissioners demonstrated significant effects on tax avoidance practices among the studied banking companies. However, profitability emerged as a significant factor influencing tax avoidance decisions. Contrary to expectations, firm size failed to moderate any of the relationships between the independent variables (institutional ownership, independent commissioners, and profitability) and tax avoidance, suggesting that company size does not alter how these factors affect tax avoidance strategies in the banking sector.

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