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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Erion Erion
Institut Teknologi dan Bisnis Ahmad Dahlan, Jakarta
Economics, Econometrics & Finance

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Analisis Rasio Pajak/Tax Ratio Penghasilan dan Pola Konsumsi Dosen dan Karyawan Tetap ITB Ahmad Dahlan Erion Erion; Taryana Harun
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.655

Abstract

The tax ratio is the ratio between tax revenue collected by a country and Gross Domestic Product. In measuring the tax ratio, Indonesia only includes elements of central tax revenue. The high level of compliance with paying taxes depends on trust from citizens of the government and vice versa. This study aims to examine and analyze how the influence of the tax base factors and tax rates on the level of tax ratios, review and analyze tax engineering links to avoid higher taxes, and Seeing the effect of the Taxable Deductible on the amount of the tax ratio. This type of research is a survey with a descriptive analysis method in which lecturers and permanent ITB Ahmad Dahlan Jakarta employees are the populations. Our results concluded that the higher the income, the higher the income tax due to the application of the progressive tax rate. Furthermore, the higher the income tax paid, the higher the tax ratio.
Menggali Potensi Pajak PPh Pasal 22 Bendaharawan Pada UPT Satuan Pendidikan 10 SMP Negeri Kota Tangerang Irma Novida; Erion Erion
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.656

Abstract

Income tax is is collected by the government treasurer, including the treasurer of the central government, regional government, government agencies or institutions, and other state institutions, namely with regard to payment for the delivery of goods, including the understanding that the treasurer is is obliged as the cash holder and other officers carry out the same function. This study aims to study and analyze the process of collection and deduction, to find out how much and how to report the deduction of income tax at the Yunior Hight School institution in Tangerang for the year of 2017 and 2018. The results of this study can be concluded that the process of withholding and collecting tax income on the procurement of goods at a rate of 1.5% in accordance with tax regulations and the treasurer does not report the periodic report on the purchase of goods in 2017 to the local Tax Service Office (KPP). The institution withholding and collecting PPh Article 22 is appropriate based on Law Number 36 of 2008.
Co-Authors Novida, Irma Taryana Harun