Article Per Year (5 Year)
p-Index From 2020 - 2025
1.665
P-Index
This Author published in this journals
All Journal KEUNIS Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin Journal of Accounting and Finance Management (JAFM) International Journal Multidisciplinary Science
Kuncara, Tommy
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting and Finance Management (JAFM)

 1 
Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk Wahyuni, Efa; Kuncara, Tommy
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.771

Abstract

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.
Co-Authors AA Sudharmawan, AA Abdul Muchlis Adam Huda Nugraha Agustina, ria Alamsyah Alamsyah , Alamsyah Alfan Bachtiar Anugrah, Kharisma Putra Ayanto, Hana Kamilia Barizki, Rezzi Nanda Cut Susan Octiva Dessy Tri Anggraeni Dewi Wulan Dia Ragasari Dwiparaswati, Windi Faisal H Batubara Ihsan Immi Fiska Tarigan Raden Roro Shinta Rahmat Jaya Ratih Fitriyatun Rezzi Nanda Barizki Sandy Suryady Solly Aryza Sri Wahyu Handayani Sukmono, Sigit Wahyuni, Efa