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All Journal Jurnas Nasional Teknologi dan Sistem Informasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL 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 Akuntansi'45 Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Justika : Jurnal Sistem Informasi Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Land Journal Journal Economics Technology and Entrepreneur Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Unipa
Diarany Sucahyati
Universitas Pembangunan Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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EFISIENSI PENGELOLAAN KEUANGAN TERHADAP PEMASUKAN DAN PENGELUARAN DANA KELOMPOK KKN Yesica Arinda Damayanti; Diarany Sucahyati
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.7

Abstract

Dalam banyak aspek kegiatan, pengelolaan terhadap keuangan merupakan salah satu faktor penting yang harus dilakukan. Beberapa masalah terkait keuangan seperti kekurangan dana kemungkinan dapat timbul akibat dari tidak dilakukannya pengelolaan keuangan yang terstruktur dan efisien terutama dalam perencanaannya. Artikel ini menggunakan metode kualitatif dan observasi dengan analisis dan pengamatan langsung serta studi pustaka yang menganalisis bagaimana pemasukan dan pengeluaran dana dilakukan. Dengan dilakukannya pengelolaan keuangan yang terstruktur dan efisien tersebut, diharapkan mampu menjadi dasar akuntabilitas kelompok serta terjaganya transparansi keuangan. Evaluasi dilakukan dengan pengecekan dan pencatatan secara berkala untuk mengetahui saldo akhir periode hari tertentu agar dana dapat digunakan secara maksimal. Dari kegiatan pengelolaan keuangan yang efisien pada Kelompok 21 Kuliah Kerja Nyata (KKN) Universitas Pembangunan Nasional “Veteran” Jawa Timur, seluruh anggota kelompok dapat memanfaatkan dana yang tersedia dengan baik agar terlaksananya keseluruhan program kerja yang telah dibuat serta cukup digunakan untuk pemenuhan kebutuhan sehari–hari.
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
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.
Co-Authors Abdillah, Muhammad Nauval Rizki Achmad Hidayat, Rovino Adisti, Elsa Aulia Alifia Putri P. Amar, Muhammad Khoirul Ameylia Shintya Devi Andra Andira Eka Puspita Anggita Nurlathifa Anik Yuliati Anindo Saka Fitri April Dwi Anggraini Arief Budiman Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Dewi Putri Pratiwi Diah Hari Suryaningrum Divanda Oktavia Rizkita Erna Sulistyowati Farrel Sabililillah Fathonah Nur Khasanah Fauzan Attamimi Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Iftinandea Wresti Rosyadi Ignathia Martha Hendrati Iman Harymawan In Naka Malik Hardiansyah Indrawati Yuhertiana Izaak, Wilma Cordelia Jessica Vania Andani Kurnikova, Afia Ayu Laily, Aulia Najmi Mahardika, Tiska Ayu Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna Muniroh, Nawal Shofiyatul Nabila Nelsha Fariska Hermawanti Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Roditri, Cholidul Ahmad Sabililillah, Farrel Salsabila Baiq Nisrina Seftin Fitri Ana Wati Setyomurti, Septiana Tri Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Sofiyulloh Sri Trisnaningsih Tri Wahyuni, Mira Triwanti Rosada, Cherli Tubagus Algan Roiston Vania Andani, Jessica Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yesica Arinda Damayanti