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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Riset Ilmiah
Manrejo, Sumarno
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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BEBAN PAJAK, MEKANISME BONUS DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR PERTAMBANGAN (BEI 2018-2022) Naili, Gifara Ismatun; Manrejo, Sumarno; Faeni, Dewi Puspaningtyas
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2457

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari beban pajak, mekanisme bonus dan ukuran perusahaan terhadap transfer pricing . Metode yang digunakan dalam penelitian ini ialah dengan menggunakan metode kuantitatif. Populasi yang digunakan dalam penelitian ini terdiri dari 76 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel yang memenuhi kriteria penelitian adalah sebanyak 15 perusahaan sektor pertambangan yang dipilih menggunakan metode purposive sampling. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan komprehensif yang telah dipublikasi dalam situs resmi Bursa Efek Indonesia. Model persamaan yang dianalisis adalah model bagian luar (outer model), model bagian dalam (inner model) dan pengujian hipotesis. Berdasarkan hasil perhitungan menggunakan perangkat lunak SmartPLS 3.0 . Hasil penelitian ini menunjukkan bahwa (1) Beban Pajak berpengaruh secara signifikan terhadap transfer pricing (2) Mekanisme Bonus berpengaruh secara signifikan terhadap transfer pricing (3) Ukuran Perusahaan tidak berpengaruh secara signifikan terhadap transfer pricing .
PENGETAHUAN PERPAJAKAN, PENERAPAN E-FILING, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS DI PT YAMAHA MUSIC MANUFACTURING ASIA) Munyati, Khairunisa; Manrejo, Sumarno; Faeni, Dewi Puspaningtyas
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2459

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menguji dan menganalisa pengaruh variabel pengetahuan perpajakan, penerapan e-filing, dan sanksi perpajakan terhadap variabel kepatuhan wajib pajak orang pribadi. Metode penelitian ini merupakan metode penelitian kuantitatif. Populasi dari penelitian ini adalah karyawan PT Yamaha Music Manufacturing Asia. Teknik pengambilan sampel yaitu purposive sampling. Pengambilan sampel menggunakan kuesioner. Jumlah sampel ditentukan menggunakan rumus Slovin dan menghasilkan sebanyak 100 sampel. Metode analisis data yang digunakan adalah analisis deskriptif menggunakan bantuaan Microsoft Office Excel 2016 untuk memberikan gambaran jawaban dari responden dan analisis verifikatif menggunakan SmartPLS V3.2.9 untuk menguji validitas, reliabilitas, dan hipotesis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Optimizing Corporate Tax Efficiency Through Article 21 Tax Planning under Indonesia’s Tax Harmonization Law Manrejo, Sumarno; Larasati, Ajeng Kirana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3474

Abstract

Tax from the company's perspective is a cost, especially since its fiscal treatment cannot be financed so efforts are needed to make efficiency. A company strategy is needed to be able to manage Income Tax, especially Article 21 because it will be imposed every month, so that efficiency efforts need to be made in order to minimize tax payments in an effort to achieve the company's expected goals. In addition, the expected positive implication is an effort to provide maximum benefits to its employees in the form of better take home pay. Unfortunately, there are still many companies that have not implemented this tax planning properly, because they assume that tax payments should be made by the recipient of the income, namely employees. However, on the one hand, employees will feel comfortable working if their tax obligations are borne or given tax allowances by their employers so that their performance is expected to be more optimal. This study was conducted with the aim of determining the implications of the application of the Income Tax Article 21 calculation method using Gross, Net and Gross-Up in an effort to carry out tax planning aimed at saving Corporate Income Tax payments at PT X in accordance with applicable tax regulations, namely the Tax Regulation Harmonization Law. The research method is descriptive quantitative. The results of the study indicate that the Income Tax Article 21 Net Method calculation method shows a better level of efficiency in paying Corporate Income Tax when compared to the Gross and Gross Up methods. Another implication is that it can provide better benefits for employees because the take home pay obtained is an amount of income received without any tax deductions for employees. The treatment of Income Tax Article 21 borne by the company can be financed by the employer so that net income will be reduced and will automatically reduce the amount of corporate tax. Keywords: Efficiency Strategy, Income Tax Article 21, Gross Method, Net Method, Gross Up Method.
PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI, DAN PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH (UMKM) DI WILAYAH KABUPATEN BEKASI Sianturi, Gustini; Manrejo, Sumarno; Faeni, Dewi Puspaningtyas
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 2 (2024): SINERGI : Jurnal Riset Ilmiah, February 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/jw5ck375

Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh Pemahaman Peraturan Perpajakan, Sanksi dan Persepsi Tarif Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Wilayah Kabupaten Bekasi. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data primer yang diperoleh dari hasil pengisian kuesioner kepada 100 responden. Software yang digunakan pada penelitian ini adalah Smart PLS yang terdiri dari terdiri dari teknik analisis inner model dan outer model. Hasil penelitian ini menunjukkan  pemahaman peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak, sanksi pajak berpengaruh terhadap kepatuhan wajib pajak, persepsi tarif pajak berpengaru terhadap kepatuhan wajib pajak.
TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries Manrejo, Sumarno; Rely, Gilbert; Prawesti, Endah; Fauzi, Achmad; Amalia, Alifia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3242

Abstract

This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The factors that influence compliance tax includes taxpayer income, tax rates, non-taxable income, government administration, commitments as well as coordination between related state institutions tax , level similarity perception about tax between must tax and fiscus , role owner business in collect , deposit as well as report tax . ASEAN countries can always implement all policies in terms of tax collection for corporations and individuals in supporting sustainable development policies, building community welfare and avoiding double taxation. This study aims to compare the treatment of tax policies in ASEAN countries and at the same time provide strategic recommendations in tax management efforts in an effort to increase tax compliance.
Pendampingan Implementasi Sistem Informasi Desa Untuk Meningkatkan Efisiensi Pelayanan Administrasi Dan Tata Kelola BUMDes Manrejo, Sumarno; Ningrum, Endah Prawesti; Priatna, Wowon; Hernowo, Pandit; Pasaribu, Ahmad Muchlisin Natas; Endah Prawesti Ningrum
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 8 No. 2 (2025): Juni 2025
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/6mwtdp28

Abstract

Digital transformation at the village level is essential to improve the efficiency of public services and strengthen local economic management. However, many villages still rely on manual administrative processes and conventional business management systems for Village-Owned Enterprises (BUMDes). This community service activity aimed to implement a Smart Village application integrated with BUMDes management in Neglasari Village, Sumedang Regency. The program was carried out through several stages, including socialization, training, technology implementation, mentoring, and evaluation. The implemented system integrates three main components: digital village administration services, integrated BUMDes and MSME management, and digital promotion of village products. The results show that the application improved administrative service efficiency, reducing service time from 15–20 minutes to 5–7 minutes per request. In addition, the system reduced administrative recording errors and enabled real-time monitoring of BUMDes transactions and financial reports. Training activities also increased participants' understanding of system usage, with an average score of 4.3 on a five-point scale. Overall, the implementation of the Smart Village application contributes to improving service efficiency, strengthening village business management, and supporting sustainable digital transformation in Neglasari Village
Co-Authors Achmad Fauzi Amalia, Alifia Bagus Aditya, Ade Cahya Kamila, Aulia Dewi Puspaningtyas Enjelina, Widhya Nur Hernowo, Pandit Kinasih, Estu Larasati, Ajeng Kirana Munyati, Khairunisa Naili, Gifara Ismatun Narpati, Bintang Ningrum, Endah Prawesti Novianti, Anita Nuryati, Tutty Pasaribu, Ahmad Muchlisin Natas Prawesti, Endah Priatna , Wowon Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Refi Fadilla, Meisya Rely, Gilbert Rosa, Elia Rossa, Elia Sianturi, Gustini Silaen, Kezia Eveline Sudiantini, Dian