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All Journal Diglosia Jurnal Ilmiah Wahana Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pendidikan Fisika dan Teknologi Jurnal Perspektif: Jurnal Kajian Sosiologi dan Pendidikan Al-Kharaj: Journal of Islamic Economic and Business Al-Ittijah : Jurnal Keilmuan dan Kependidikan Bahasa Arab Jurnal Fakultas Keguruan dan Ilmu Pendidikan UNISA Kuningan PROFESSIONAL HEALTH JOURNAL Jurnal Manajemen DIVERSIFIKASI International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Joong-Ki : Jurnal Pengabdian Masyarakat Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Jurnal: International Journal of Engineering and Computer Science Applications (IJECSA) Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Joong-Ki Jurnal Intelek Dan Cendikiawan Nusantara Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Joong-Ki J+Plus: Jurnal Mahasiswa Pendidikan Luar Sekolah
Nurul Fitriani
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Social Sciences Other

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Implementasi Penyetoran Dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 Dengan Menggunakan Coretax: Studi Kasus Pada PT X Nanda Wahyu Saputra; Nurul Fitriani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5243

Abstract

Abstract Income Tax (PPh) Article 23 is known as income tax which in the tax year is deducted by the withholding agent on income in the form of dividends, interest, royalties, gifts and awards, rent, compensation for other services as determined by the Director General of Taxes, except for the withholding of Income Tax (PPh) which is final in nature. The process of depositing and reporting this type of PPh often faces various challenges, especially in terms of timeliness and compliance with applicable tax regulations. Digitalization in taxation has encouraged companies to switch to a tax application system in the form of Coretax in order to increase efficiency and accuracy in fulfilling tax obligations. Coretax is one of the applications used in tax management, including in the deposit and reporting of PPh Article 23. Analyzing the implementation of Coretax in the process of depositing and reporting PPh Article 23 at PT X is the purpose of this study. The case study research method with a qualitative approach was used in this study. Data was obtained through observation, interviews, and analysis of relevant documents. The results of this study reveal that the implementation of Coretax brings significant changes to the company's tax administration system, especially by replacing the role of DJP Online through a more standardized and systematic reporting structure. However, the effectiveness of Coretax use in PT X is still not optimal due to various obstacles, such as technical disruptions to the system, lack of socialization from the tax authorities, and the absence of significant improvements in operational efficiency. Therefore, a comprehensive evaluation and improvement of the Coretax system is needed so that it can provide optimal contributions in supporting smooth tax reporting and increasing tax compliance of business actors.) Keywords: Coretax, Article 23 Income Tax, Tax Deposit, Tax Reporting.
COMPARATIVE ANALYSIS OF PT DHARMA POLIMETAL TBK'S FINANCIAL PERFORMANCE BEFORE AND AFTER THE ACQUISITION OF PT TRIMITRA CHITRAHASTA: A STUDY ON LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIOS (2022-2024) Wawan Andi Saputra; Wihartari; Noviyati Husnul Khatimah; Nurariqa Ahmad; Nurul Fitriani; Nur Suci Anggraeni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1336

Abstract

This study aims to analyze the differences in the financial performance of PT Dharma Polimetal Tbk before and after the acquisition of PT Trimitra Chitrahasta, which was carried out in 2022. The analysis focuses on three main financial ratios: liquidity (Current Ratio), leverage (Debt to Equity Ratio/DER), and profitability (Return on Assets/ROA). The research method used is descriptive quantitative with a comparative approach, where data is obtained from the company's annual financial statements for the period 2022–2024 published by the Indonesia Stock Exchange (IDX). The analysis technique is carried out by comparing the ratio values ​​before and after the acquisition to assess changes in the company's financial performance. The results show that after the acquisition, PT Dharma Polimetal Tbk experienced a significant increase in the liquidity ratio and a decrease in the leverage ratio, reflecting the company's improved ability to meet short-term obligations and healthier capital structure management. However, the profitability ratio (ROA) shows fluctuations with a downward trend in the last year, indicating that the effectiveness of asset utilization in generating profits is not yet fully optimal. Overall, the acquisition of PT Trimitra Chitrahasta has a positive impact on the financial stability of PT Dharma Polimetal Tbk, although its profitability requires improvement through asset optimization and operational efficiency.
The, A Evaluasi Risiko Lebih Bayar PPh 21 Akibat Implementasi Tarif Efektif Rata-Rata (TER) Di CV. X adwalaila mayang sherra; nurul fitriani
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.20.013

Abstract

This study aims to evaluate the risk of overpayment of Income Tax Article 21 (PPh 21) due to the implementation of the Average Effective Rate (TER) at CV. X. The TER scheme was introduced as a simplification of tax administration in accordance with Government Regulation No. 58 of 2023. However, in practice, the use of TER has led to potential tax overpayments, particularly among employees with irregular income. This research employs a qualitative descriptive approach using interview, documentation and observation as data collection techniques. The result of the analysis showed that fluctuating annual income, such as bonuses and religious holiday allowances (THR), caused a mismatch between withheld tax and actual tax liability, leading to an overpayment of IDR 1,141,313. The study recommends mitigation strategies including regular annual PPh 21 simulations, allocating irregular income to the final tax period, and utilizing the tax overpayment compensation mechanism. This research contributes to more efficient tax management practices and encourages adaptability to income variability in companies.
Co-Authors Aan Pathiyah Ad'ha Ramadhani Ade Anggraini Kartika Devi Adhim Vayla Rahmadio Mijaya adwalaila mayang sherra Ali, Karnila Amriani Amriani Bambang Suhada Eka Yuniar Ernawati Erianjoni Erianjoni Erry Sunarya Ersi Sisdianto Firliana Angela Maulidina Gunawan Gunawan Helna Wardhana Husain Husain Ica Melvira Pratiwi Iqlimatul Inayah Ya’kub Irdianti Irdianti Joko Purwanto Kokom Komariah Lia Safira Melik Budiarti Muhammad Irwan Ardiasyah Muhammad Nawir Muhrajan Piara Nanda Wahyu Saputra Noviyati Husnul Khatimah Nur Suci Anggraeni Nurariqa Ahmad Nurhidayati Nurhidayati Putri Pradani, Adhistami Rahmawati Maulidia Reny Tri Febriani Renzy Dwi Mawarni Riza, Wina Lova Rosidin, Odien Rosleny Santoso, Heroe Siti Suryani Sutrio Wawan Andi Saputra Wihartari Yuli Widiyono