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All Journal Indonesian Journal of Educational Studies Jurnal Nalar Pendidikan Journal of Educational Science and Technology Biology, Medicine, & Natural Product Chemistry JNKI (Jurnal Ners dan Kebidanan Indonesia) (Indonesian Journal of Nursing and Midwifery) Educational Guidance and Counseling Development Journal Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan RISTEKDIK : Jurnal Bimbingan dan Konseling Jurnal Kreativitas PKM PERENNIAL ULIN: Jurnal Hutan Tropis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ilmiah Manusia dan Kesehatan Buletin LOUPE (Laporan Umum Penelitian) Jurnal Surya Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Prominent : Journal of English Studies COUNSENESIA Indonesian Journal of Guidance and Counseling PENGABDI: Jurnal Hasil Pengabdian Masyarakat Jurnal Agriment Guiding World : Jurnal Bimbingan dan Konseling Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal Of World Science Jurnal Agriculture Jurnal Penyuluhan Agama Education and Counseling Journal Jurnal Psikologi Pendidikan dan Konseling Seminar Nasional Pengabdian Kepada Masyarakat INOVASI: Jurnal Hasil Pengabdian Masyarakat IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indonesian Journal of School Counseling: Theory, Application, and Development Jurnal Konseling Pendidikan Islam I-Con Media JIAR Jurnal Pendidikan Progresif Mathematics Education Journal
Farida Aryani
Departement of Midwifery, Faculty of Health Sciences, Alma Ata University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JIAR

 1 
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PASCA PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) DIAKHIR TAHUN BAGI WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i1.392

Abstract

This descriptive study analyzes PPh 21 calculation at the end of the year after TER implementation for WPOP permanent employees at PT. Anugrah. The analysis technique reduces PPh 21 calculation based on Pasal 17 rate with TER. The secondary data analyzed is PPh 21 calculation for 32 WPOP permanent employees. The research results show PPh 21 of 32 permanent employees at the end of the year is based on Pasal 17 rate of Rp. 50,909,825. The payable PPh 21 which has been deducted is IDR. 42,771,769, so there is a difference in taxes still to be paid in 2024 of Rp. 8,138,055. The application of TER is more profitable for low income taxpayers and large family status, while Pasal 17 rate tends to provide higher tax burden, especially for high incomes taxpayers and small family status. Government is expected to apply TER for a year's tax period, that it doesn't make difficult for tax payers by having to recalculate taxes at the end of the year. This creates inefficiencies in tax calculations. PPh 21 calculation payable with a TER is lower than Pasal 17 rate by reducing WPOP's tax burden.
ANALISIS DAMPAK IMPLEMENTASI ZAKAT DALAM PERENCANAAN PAJAK TERHADAP KEWAJIBAN FISKAL PADA PT. SUNTARJA SEKAYU Aryani, Farida
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.430

Abstract

This descriptive study aims to analyze the impact of zakat implementation in tax planning on fiscal obligations and tax efficiency at PT. Suntarja. The research uses secondary data from the company’s 2024 financial statements. The analysis involves calculating zakat and corporate income tax (PPh Badan) payable. Without considering zakat as a deduction from taxable income (PKP), the corporate tax payable amounts to Rp.852,840,560. After applying zakat at 2.5%, the PKP is reduced by Rp.96,913,700, lowering the tax payable to Rp831,519,546. Thus, zakat implementation results in a tax efficiency of Rp.21,321,014. These findings indicate that zakat can be utilized in tax planning to reduce fiscal burdens. It is recommended that companies owned by Muslim stakeholders take advantage of zakat as a deductible expense, not only for fiscal benefits but also to demonstrate compliance with religious values and Islamic economic principles. The government is also encouraged to develop an integrated digital system between zakat payments and taxation to enable automatic and efficient tax deductions when zakat is paid through official channels.
DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.346

Abstract

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.
ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR Aryani, Farida; Romanda, Candra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.338

Abstract

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.
Co-Authors Abdul Saman Abdullah Pandang Abdullah, Rahim Adnan Putra Pratama Agung Dwi Nurcahyo agung setiawan Ahmad Yasser Mansyur Akbar Raden Akhmad Harum, Akhmad Andani, Lowisesi Andi Lisnawati Anisa Rahmawati Arensyah, Mardy Aryastuti, Nurul Aryawati, Wayan Asfaruddin Asfaruddin Asfaruddin Asti, A Sri Wahyuni Astuti, Reni Puji Aswar Aswar Ayu L, Dwi Aziza, Humairo Bangun P Nusantoro Bary, M. Atta Candra Romanda, Candra Cecil Hiltrimartin Citra Rosalyn Anwar Darmans, Silvia Dewi Pratiwi Dito Aditia Darma Nasution Dyah Ayu, Dyah Edy Wibowo Kurniawan Eka Suzanna Farid Noor Romadlon Fathonah Salim, Aulia Wasilah Fitriana Fitriana Hamka Hamka Hamka, Hamka HANA, NORHANA Hertianti, Erina Hery Widijanto Hikma, Mutiara Idris, Idriani Indrawan, Kevin Indriyani, Mei Indriyani Insani, Ainun Ismarwati Rendra Widyatama I.M. Sunarsih Sutaryo Jasmawati, Jasmawati Johansyah JOKO PRAYITNO Juta, Sandra Fatmala Kaffah, Muhammad Silmi Kaihatu, Jovial Kartina, Cece Gusti Kerawing, Rosalinda Kolibu, Melisa Marini Laitf, Suciani Latif, Suciani Lisnawati, Andi Lolita Sary Lukas, Julius Lumbanraja, Gabriel Permadi Maslina, Maslina Mewarni, Sella Mika Debora Br Barus Muhammad Anas Muhammad Fikri Hernandi Muhammad Rais Muhammad Rizqy Septyandy Muis, Puspitasari Munawarah, Dian Murdianto Murdianto, Murdianto Nabila, Nia Naibaho, Netty Maria Nasution, Aliciar Amalia Natalia, Betseba Ngapiyatun, Sri Noor Bekti Negoro Noorhya Akhmar Ramadhan Putri, Eva Nurdin, Megawidya Wati Nurseha Nurwijayanti Pangaribuan, Betseba Natalia Paurru, Periani Popang, Elisa Ginsel Pragaloka, Nur Indah Pratama, Adnan Putra Puspita Sari, Eka Qarimah, Inaya Ridhayanti Qarimah, Inayah Ridhayanti Rafli, Muhammad Rahayu, Hastriani Rahmadi Rahman, Mujibu Rahmayana, Sri Rais, Muh Ramadhan, Mohammad Ridho Rasyid, Mimi Gita Riskia Rindawati, Rindawati Risvan Anwar, Risvan Rositah, Erna Rudito Rudito Sabriani, Sabriani Sahril Buchori, Sahril Said, Nurma Sakir, Norhafizah Salsabilla, Nadya Salusu, Heriad Daud Sari, Nur Maulida Septira Dewi Setiawan, Irwandi Silitubun, Saldon Sinring, Abdulah Sinring, Abdullah Siti Raihanah Sofyan A. P., Andi Baso Sri Mulatsih Sri Rustianti Rustianti, Sri Rustianti Sunarti Suti, Shalsabilla Suti, Shasabila Suyetno, Suyetno Syahpiri, Marizan Syamsiar, Syamsiar Syauqi, Anis Tokii, Adila Stevina Umar, Nur Fadhilah Warman, Dicky Aditya Wartomo Wartomo, Wartomo Wijayanti, Silvana Yamin, Muh Yanti, Rahma Yukiman Yusdiansyah Yusri Yusri Yusuf, Andi Yusuf, Nuraini Zamroni, Ahmad Zarta, Abdul Rasyid Ziliwu, Tehenasokhi Zulfikri Zulfikri, Zulfikri Zulfitrah, Zulfitrah Zuliyati, Isti Chana