Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Sosial dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Indah Kurniyawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis Taxpayer Compliance with the Submission of Article 21 Income Tax Returns according to the Average Effective Rate (TER) in Regulation No.58 of 2023 Indah Kurniyawati; Moh. Rizal Budi Anggara; Uswatun Khasanah; Defirna Indah Safitri
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 3 (2024): September 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v3i3.4091

Abstract

This study aims to analyze the level of compliance of taxpayers in submitting tax returns (SPT). Income (PPh) article 21 period, compliance must be a key factor in the optimization of tax revenue and the success of tax administration and in the frame of simplifying the calculation of withholding income tax rates (PPh) 21 month, the Government has issued PP No.58/2023. This study is to analyze the level of taxpayer compliance with the submission of Income Tax Article 21 tax returns according to the period with the purpose of the Average Effective Rate (TER) in PP 58/2023 To determine the difference in the level of compliance with the calculation of the use of the old and new rates in accordance with Article 21 of PP 58/2023. Article 2 paragraph (4) of PP 58/2023 regulates categories A, B and C in the TER classification with reference to the Non-Taxable Income (PTKP) group. The average Effective Rate (TER), which is 44 TER for category A, 40 TER for category B, and 41 TER for category C. The purpose of this study is to determine whether there is a difference in the level of tax payment compliance with the old and new utilization rates in accordance with Article 21 of PP 58/2023. Comparative descriptive qualitative analysis, which describes and compares data from two or more research results with various approaches, was used in this study. This research shows that the application of this TER does not increase the burden of income tax article 21. The difference from the old calculation is only to help taxpayers simplify their tax calculations.
Pengukuran Terhadap Nilai Perusahaan, Apakah Masih Penting? Studi Kasus pada Perusahaan Sektor Pertambangan Periode 2020-2023 Annisa Aulya Hadi; Indah Kurniyawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3999

Abstract

The study aims to examine the effect of good corporate governance, tax planning, and tax avoidance on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Thiis type of research is quantitative research and uses secondary data. The sample collection technique uses purposive sampling, obtained 24 companies for 4 years of observation (2020-2023), so that 96 samples will be used in this study. The analysis model used is multiple linear analysis. The result showed that the good corporate governance variable proxied by the board of commisioners has a negative influence on firm value, the tax avoidance variable has a positive effect, whlile the tax planning variable has no effect on firm value.
Tax Avoidance pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2019-2023 Natasya Wahyu Utami; Indah Kurniyawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.885

Abstract

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.
Co-Authors Annisa Aulya Hadi Caska - Defirna Indah Safitri Moh. Rizal Budi Anggara Natasya Wahyu Utami