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All Journal JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) JMB : Jurnal Manajemen dan Bisnis Nusantara Science and Technology Proceedings
Anam, Sahrul
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Exploring Taxation Understanding among Individual Taxpayers at Sekolah Pelayaran Bhakti Samudera Anam, Sahrul; Putra, Firman Eka; Wilasittha, Acynthia Ayu; Haryati, Tantina; Putri, Sofie Yunida
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4151

Abstract

This community engagement initiative aims to assess the extent of the understanding among the academic community of Sekolah Pelayaran Bhakti Samudera regarding the reporting of Article 21 personal income tax (PPh 21). The level of understanding was gauged through the distribution of a questionnaire, which included inquiries about the registration of taxpayers within the Sekolah Pelayaran Bhakti Samudera environment and participants' comprehension of taxation and their tax obligations. The taxpayer registration process will assist the community engagement team in developing materials for socialization and assistance in filing individual income tax returns (SPT PPh Orang Pribadi) to be conducted in the future. Based on the questionnaire, data were obtained from 26 participants, with 61.5% of them having a Taxpayer Identification Number (NPWP), while the rest did not possess an NPWP. This aligns with the condition of the academic community in the school, which typically earns income below the Non-Taxable Income Threshold (PTKP). Regarding the understanding of tax reporting, the academic community at Sekolah Pelayaran Bhakti Samudera still lacks a solid grasp of the subject. A total of 20 respondents out of 26 participants exhibited a low level of understanding of tax reporting. Consequently, many members of the academic community remain unfamiliar with the tax reporting obligations of individual taxpayers with NPWP. This situation is further supported by the school's practice of not providing PPh 21 withholding tax slip due to the academic community's income falling below the PTKP threshold.
Pengaruh penggunaan film dokumenter terhadap hasil belajar IPS SMP Adi, Depict Pristine; Ahmad, Abdurrahman; Anam, Sahrul
JIPSINDO Vol. 8 No. 2 (2021): JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jipsindo.v8i2.38819

Abstract

Penelitian ini bertujuan untuk mencari tahu pengaruh penggunaan media pembelajaran film dokumenter terhadap hasil belajar siswa mata pelajaran IPS di SMP Negeri 2 Gending Probolinggo Tahun Pelajaran 2019/2020. Penelitian dilakukan dengan pendekatan kuantitatif dengan metode quasi experiment. Populasi penelitian ini adalah siswa kelas VII SMP Negeri 2 Gending Probolinggo  sebanyak 100 siswa, diwakili oleh 59 siswa kelas VIIA dan VIIB sebagai sampel. Teknik sampling ditentukan dengan metode purposive sampling. Teknik pengumpulan data dilakukan dengan cara dokumentasi, observasi dan uji instrument. Uji validitas dilakukan dengan menguji validitas isi melalui aplikasi SPSS for Windows 22. Analsisis data dilakukan melalui uji normalitas, uji homogenitas dan Uji T-test. Hasil penelitian menunjukkan ada pengaruh yang signifikan antara penggunaan media pembelajaran film dokumenter terhadap hasil belajar siswa mata pelajaran IPS di SMP Negeri 2 Gending Probolinggo tahun pelajaran 2019/2020.The effect of using documentary films on Social Studies learning outcomes in junior high schoolThis study aims to find out the effect of using documentary film learning media on student learning outcomes for social studies subjects at SMP Negeri 2 Gending Probolinggo for the 2019/2020 academic year. The research was conducted with a quantitative approach with a quasi-experimental method. The population of this study was the seventh grade students of SMP Negeri 2 Gending Probolinggo as many as 100 students, represented by 59 students of grades VIIA and VIIB as samples. The sampling technique was determined by purposive sampling method. Data collection techniques were carried out by means of documentation, observation and instrument testing. The validity test was carried out by testing the content validity through the SPSS for Windows 22 application. Data analysis was carried out through the normality test, homogeneity test and T-test. The results showed that there was a significant influence between the use of documentary film learning media on student learning outcomes in social studies subjects at SMP Negeri 2 Gending Probolinggo for the 2019/2020 school year.
Analysis of the Implementation of Value Added Tax (VAT) with Changes in the Optimization of Tax Base (TB) in Distribution and Trading Companies in Surabaya Anam, Sahrul; Vendy, Vicky
JMB : Jurnal Manajemen dan Bisnis Vol 14, No 2 (2025): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v14i2.14413

Abstract

This research examines the implications of Value Added Tax (VAT) applied by the Calculation and Trade Distribution Company in Surabaya on the change in the PMK Number 131 rule related to the calculation of the optimized tax base to 11/12. The research method used is qualitative description. The data used is primary data with data collection techniques from observation, documentation, and interviews with parts of the accounting unit and outside accounting that are directly related to Value Added Tax (VAT). The results of the research at the Distribution and Trading Company in Surabaya explained that the calculation of the 11/12 Tax Base does not have its value for the company, the problem faced comes from the new Coretax system when inputting data to reporting Value Added Tax (VAT). This study found that the application of Tax Base optimization in Distribution and Trading Companies in Surabaya does not affect the price of goods in purchasing and sales activities, meaning that the price of goods remains the same as the application of the 11% rate , this finding shows that the optimization that occurs only changes the way the Tax Base is calculated, not the increase in the price of goods.This research provides an important dedication in optimizing the implementation of the Tax Base for VAT in companies located in Indonesia, as well as providing an understanding to the public regarding the 11% and 12% taxation phenomena that have been in effect since early 2025. Keyword: Value Added Tax (VAT) Rates, Calculation of Tax Base (TB), Distribution and Trading Companies, Coretax, Tax Regulations.
Co-Authors Abdurrahman Ahmad Acynthia Ayu Wilasittha Depict Pristine Adi Haryati, Tantina Putra, Firman Eka Sofie Yunida Putri Vicky Vendy