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All Journal The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Land Journal Journal Economics Technology and Entrepreneur El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Sucahyati, Diarany
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Analisis Kesalahan Perhitungan PPh Pasal 21 Karyawan Tidak Tetap Penerima Upah Harian pada PT SS Adisti, Elsa Aulia; Sucahyati, Diarany
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.848

Abstract

Accuracy in calculating Income Tax Article 21 is essential for employers as tax withholders, especially for non-permanent employees receiving daily wages who have special tax treatment. This study aims to analyze and identify errors in the calculation of Income Tax Article 21 made by PT SS and analyze the causes of these errors. The research method used is a case study with a descriptive approach, through interviews and documentation of payroll data. The results showed that errors occurred in two main aspects, specifically the application of inappropriate withholding rates and improper treatment of income deduction components. The errors were caused by the company's lack of understanding of tax provisions and mistakes in the formulation of the payroll system. As a result, there were three employees who experienced calculation errors that led to excess tax withholding. This study emphasizes the importance of a good understanding of tax regulations and also highlights the importance of the role of tax consultants in helping companies ensure the accuracy of tax calculations.
PROSEDUR PELAPORAN PPH 21 KARYAWAN TETAP PADA PT X DENGAN MENGGUNAKAN CORETAX Muniroh, Nawal Shofiyatul; Sucahyati, Diarany
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1471

Abstract

Income Tax Article 21 (PPh 21) is one of the primary sources of state revenue from individual employment income. Under Indonesia’s self-assessment system, the responsibility for reporting PPh 21 lies with employers as withholding agents. In line with the digital transformation of tax administration, the Directorate General of Taxes introduced the Core Tax Administration System (Coretax) to simplify the reporting process. This study aims to describe the PPh 21 reporting procedure at PT X using Coretax and identify the obstacles in its implementation. This research adopts a qualitative descriptive method with observation and documentation techniques. The findings indicate that PT X has systematically implemented the PPh 21 reporting procedure, including data collection, tax calculation using the Average Effective Rate (TER), issuance of withholding slips, and submission of periodic tax returns. Despite resulting in zero payable tax, PT X maintained compliance through timely reporting. The use of Coretax was considered beneficial in streamlining the process, though technical issues such as slow response, frequent errors, auto logout, and unsaved data were encountered. In conclusion, PT X has successfully adapted its reporting procedures in line with regulations, but the stability of the Coretax system must be improved to support optimal taxpayer compliance.Keywords: Income Tax Article 21 (PPh 21), Coretax, Reporting Procedure, Effective Average Rate (TER)
Pengaruh Koneksi Politik dan Financial Constraint Terhadap Agresivitas Pajak Pramesti, Resyifa Putri; Sucahyati, Diarany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8503

Abstract

ABSTRACT. This study aims to examine the effect of political connections and financial constraints on tax aggressiveness, as well as to analyze the interaction between the two. In addition, the study explores the varying effects of political connections and financial constraints on tax aggressiveness based on industry sector classifications. The background of this research is based on the increasing attention toward tax avoidance practices among corporations, particularly in the context of companies with ties to political power and those facing financial pressure. This research adopts a quantitative approach using multiple linear regression analysis. The sample consists of 2,041 observations of non-financial and non-banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. The sampling technique used is purposive sampling based on specific criteria, and tax aggressiveness is measured using two proxies: the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR). Interaction tests and sectoral analysis are also employed to identify effects under specific conditions and sectors. The results of the study indicate that neither political connections nor financial constraints have a significant overall effect on tax aggressiveness. However, both variables show significant effects in several specific sectors. Furthermore, the interaction between political connections and financial constraints is found to increase the likelihood of companies engaging in aggressive tax planning. Keywords: Tax Aggressiveness, Financial Constraint, Political Connections ABSTRAK. Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan financial constraint terhadap agresivitas pajak, serta menganalisis interaksi antara keduanya. Selain itu, penelitian ini juga mengeksplorasi masing-masing variasi pengaruh dari koneksi politik dan financial constraint terhadap agresivitas pajak berdasarkan klasifikasi sektor industri. Latar belakang penelitian ini didasari oleh meningkatnya perhatian terhadap praktik penghindaran pajak di kalangan korporasi, khususnya dalam konteks perusahaan yang memiliki hubungan dengan kekuasaan politik dan menghadapi tekanan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Sampel yang digunakan sebanyak 2.041 observasi perusahaan non-keuangan dan non-perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019–2022. Teknik pengambilan sampel dilakukan secara purposive sampling dengan kriteria tertentu, dan pengukuran agresivitas pajak menggunakan dua proksi, yaitu Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR). Uji interaksi dan analisis sektoral turut digunakan untuk mengidentifikasi pengaruh dalam kondisi dan sektor tertentu. Hasil penelitian menunjukkan bahwa baik koneksi politik maupun financial constraint tidak berpengaruh signifikan terhadap agresivitas pajak secara keseluruhan. Namun, keduanya menunjukkan pengaruh signifikan pada beberapa sektor tertentu. Selain itu, interaksi antara koneksi politik dan financial constraint terbukti meningkatkan kecenderungan perusahaan untuk melakukan perencanaan pajak secara agresif. Kata kunci: Agresivitas pajak, Financial Constraint, Koneksi Politik
PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PEGAWAI TETAP MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER) Chusnah, Shella Robbiul Chusnah; Sucahyati, Diarany
Journal Economics Technology And Entrepreneur Vol 4 No 03 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i03.1623

Abstract

This article discusses the calculation method for Income Tax Article 21 (PPh 21) using the Average Effective Rate (TER) approach, which has been established by the Directorate General of Taxes as part of efforts to simplify tax administration in Indonesia. The TER method is designed to facilitate tax deductions for permanent employees by calculating income tax based on a more efficient and standardized rate. The article explains the legal basis underlying the implementation of TER, its objectives in improving the tax deduction system, and the benefits for both employees and companies in terms of compliance and tax management. The technical process of calculating PPh 21 using the TER method is outlined in detail, covering steps from determining gross income to the correct deduction and reporting of taxes. The article also includes a practical case example that illustrates the application of TER in real-life situations, demonstrating how this method can enhance efficiency and reduce errors in tax calculations. While TER can improve tax administration efficiency, the article emphasizes the importance of a deep understanding of the applicable regulations and the need for caution in its application.
The Relationship Between Financial Ratios and Financial Distress Roditri, Cholidul Ahmad; Yuliati, Anik; Sucahyati, Diarany
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3899

Abstract

This study aims to evaluate the impact of profitability, liquidity, and cash flow on financial distress in companies within the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample consists of 29 companies selected using purposive sampling, and data analysis is conducted using multiple linear regression and SPSS version 27. The results indicate that profitability (ROA), liquidity (CR), and cash flow (OCF) have a significant positive effect on financial distress. These findings provide valuable information for investors and management in efforts to manage financial distress risk in this sector.
Koneksi Politik dan Penghindaran Pajak pada Perusahaan Sektor Pertambangan dan Konstruksi Mahardika, Tiska Ayu; Sucahyati, Diarany
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8500

Abstract

Tax avoidance is a central issue in optimizing state revenue. The mining and construction sectors in Indonesia are highly vulnerable to tax avoidance due to complex business structures and involvement in government projects. This study aims to examine the effect of political connections on tax avoidance in mining and construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Political connections are identified based on the presence of Politically Exposed Persons (PEPs) on the board of commissioners or directors. Tax avoidance is measured using the ratio of income tax expense to profit before tax, known as the Effective Tax Rate (ETR). A total of 418 observations were selected using purposive sampling. The data were analyzed using panel data regression with control variables, processed through STATA 17.0 software. The results reveal that political connections have a positive and statistically significant effect on ETR, with a coefficient of 0.090 at the 10% significance level. This indicates that companies with political connections tend to exhibit higher tax compliance compared to those without such connections. These findings support the notion that political connections can enhance corporate fiscal oversight and accountability rather than encourage tax avoidance.
Implementasi Kepatuhan Wajib Pajak melalui Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 Putri, Annisa Dhira Amanda Sanjaya; Sucahyati, Diarany
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan memotong dan melaporkan pajak penghasilan atas pegawainya. Tujuan penelitian ini adalah mengetahui dan menganalisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 21 berdasarkan peraturan perpajakan yang sah di Indonesia sebagai pertanggungjawaban wajib pajak dalam implementasi kepatuhan kewajiban perpajakan. Penelitian ini menggunakan metode kualitatif deskriptif yaitu mengumpulkan data, menghitung, melaporkan, menjelaskan permasalahan, dan menarik kesimpulan. Teknik pengumpulan data penelitian meliputi penelitian lapangan, wawancara, dokumentasi, dan penelitian pustaka. Hasil penelitian menunjukkan bahwa PT ASP telah mematuhi kebijakan peraturan perpajakan dalam perhitungan, penyetoran dan pelaporan pajak penghasilan Pasal 21. Penelitian ini diharapkan menambah wawasan untuk mengambil keputusan dalam mengoptimalkan kepatuhan wajib pajak dengan sistem perhitungan, penyetoran dan pelaporan Pajak Penghasilan pasal 21.
Pengaruh Modal Intelektual dan Peluang Pertumbuhan Perusahaan terhadap Initial return: Bukti pada Perusahaan yang Melakukan IPO Periode 2020-2022 Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1773

Abstract

This research aims to determine the effect of intellectual capital and company growth opportunities on the initial return of IPOs for the 2020-2022 period. This period was used because during that period there was a pandemic due to the corona virus. The research population is all companies that carried out initial stock offerings (IPO) in Indonesia during the 2020-2022 period. This research uses a purposive sampling technique to determine the research sample. The results of this research found that a company's intellectual capital has no effect on initial returns, meaning that this research does not support the resource-based theory. However, on the other hand, the results of this research show that company growth opportunities have a positive effect on initial returns, meaning that the results of this research also support signaling theory.
Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
Co-Authors Abdillah, Muhammad Nauval Rizki Adisti, Elsa Aulia Amar, Muhammad Khoirul Anik Yuliati Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Damayanti, Sindhi Diah Hari Suryaningrum Diah Hari Suryaningrum Endah Susilowati Erna Sulistyowati Fitri, Anindo Saka Hardiansyah, In Naka Malik Hermawanti, Nelsha Fariska Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Mahardika, Tiska Ayu Muniroh, Nawal Shofiyatul Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya Roditri, Cholidul Ahmad Sabililillah, Farrel Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Mohammad Sukiswo, Helmy Wahyu Tri Wahyuni, Mira Triwanti Rosada, Cherli Vendy, Vicky Vicky Vendy Wati, Seftin Fitri Ana Widodo, Condro Wijaya, R. Muh Syah Arief Atmaja Wijaya, Raden Muhammad Syah Arief Atmaja