Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Rahmaniyah JIAR
Farida Aryani
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Economics, Econometrics & Finance

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
DAMPAK IMPLEMENTASI PERUBAHAN DASAR PENGENAAN PAJAK BERDASARKAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TERHADAP PAJAK PENGHASILAN TERUTANG WAJIB PAJAK ORANG PRIBADI KARYAWAN (STUDI KASUS PADA PT. BERKAT SEJATI) Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.289

Abstract

This research is a descriptive research with analytical techniques using comparison of results of calculating tax payable WPOP at PT. Berkat Sejati. This study aims to determine the impact of implementing changes to the tax base based on HPP Law on tax payable by WPOP employees of PT. Berkat Sejati. Data analyzed is secondary data in the form of amount of tax owed by WPOP deducted by the company in 2022. The results of this study indicate that the implementation of changes to the tax base based on the Law on Harmonization of Tax Regulations at PT. Berkat Sejati has impact of reducing income tax payable for WPOP employees by Rp 22,545,826. Generally, the application of 5% rate charged for PKP is Rp 60,000,000, will increase income tax payable by Rp 500,000. Meanwhile, application of 15% rate imposed on PKP is maximum of Rp 200,000,000, will have effect of reducing income tax payable by Rp 1,500,000. Thus, when WPOP obtains PKP above Rp. 60,000,000 up to no more than Rp 250,000,000, there will be decrease or savings in income tax of Rp 1,000,000.
Efektivitas dan Efisiensi Pemungutan Serta Kontribusi Pajak Mineral Bukan Logam dan Batuan Terhadap Pajak Daerah Kabupaten Musi Banyuasin Farida Aryani; Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i1.161

Abstract

This study discusses the analysis of the effectiveness and efficiency of tax collection and the contribution of nonmetallic minerals and rocks to local taxes. Determination of local tax revenue targets does not match the actual potential and the achievement of nonmetallic mineral and rock tax revenue targets have not been effective so that it will have an impact on the contribution of tax revenues on nonmetallic minerals and rocks. The methods used in this research are quantitative and qualitative methods. The data used are primary and secondary data. The results of this study explain that the level of effectiveness of tax collection of nonmetallic minerals and rocks to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the category of very effective with an average ratio of 115.82%. The ratio of nonmetallic mineral and rock tax efficiency to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the criteria of very efficient with an average ratio of 18.17%. The contribution of nonmetallic mineral and rock taxes to regional tax revenue is still lacking, where in 2015 to 2019 the tax on nonmetallic minerals and rocks has an average value of 1.53%.
DAMPAK KEPATUHAN WAJIB PAJAK UMKM DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KPP PRATAMA SEKAYU KABUPATEN MUSI BANYUASIN Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i1.214

Abstract

This research is a descriptive research with quantitative analysis technique using the calculation and graphic illustration to analyze the effects of tax payers compliance in increasing the revenue of UMKN tax at KPP Pratama Sekayu. The purpose of this research is to know the effects of the tax payers compliance in increasing the revenue of UMKM tax at KPP Pratama Sekayu. Data which is analyzed is the data of UMKM tax payers which is registered and paid the tax as well as the target and realization the revenue of UMKM tax. The result of this research shows that the level of tax payers compliance is in the average 63.92%. The UMKM tax payers compliance in paying the tax can not increase the amount of UMKM tax reception due to the fact that the amount of tax payers increases every year, but the realization amount of tax revenue decreases. This thing happens due to the fact that the tax payers who have the compliance to pay the tax are the tax payers who have relatively small revenue. So, in spite of the fact that the amount the tax payers is big, however the effects for the tax revenue realization is still small due to the fact that the amount of the tax paid is small.
Co-Authors Deswati Supra