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All Journal Jurnal Pendidikan Teknik Mesin ILMU USHULUDDIN JUTI: Jurnal Ilmiah Teknologi Informasi AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Sains Teknologi dan Lingkungan (JSTL) JUTIK : Jurnal Teknologi Informasi dan Komputer Jurnal Biologi Tropis Jurnal Studi Al-Qur'an al-Afkar, Journal For Islamic Studies Alfaz (Arabic Literatures for Academic Zealots) YUME : Journal of Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Sistem Informasi Kaputama (JSIK) Ushuluna: Jurnal Ilmu Ushuluddin Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Rekayasa Infrastruktur Hexagon GUYUB: Journal of Community Engagement Journal of Science and Technology Journal of Informatics and Computer Science (JINACS) Education, Language, and Culture Journal JURNAL ECONOMINA YASIN: Jurnal Pendidikan dan Sosial Budaya QISTINA: Jurnal Multidisiplin Indonesia Al Barakat: Jurnal Kajian Hukum Ekonomi Syariah Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Jurnal Indonesia Sosial Teknologi Indonesian Journal of Advanced Research (IJAR) Jurnal Bintang Pendidikan Indonesia Paradigma: Junal Kalam dan Filsafat Kohesi: Jurnal Sains dan Teknologi Spectrum: Multidisciplinary Journal Pengertian: Jurnal Pendidikan Indonesia (PJPI) Sevaka: Hasil Kegiatan Layanan Masyarakat Access: Journal of Accounting, Finance and Sharia Accounting Menulis: Jurnal Penelitian Nusantara Studia Islamika
Rahmat Hidayatullah
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Journal : Access: Journal of Accounting, Finance and Sharia Accounting

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Analisis Dampak Penerapan Tarif Perhitungan Pajak Pertambahan Nilai Menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan terhadap Kinerja Keuangan pada Pt Aria Jasa Konsultan Hidayatullah, Rahmat; Sapiri, Muhtar; karim , Abdul
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2545

Abstract

Penelitian ini bertujuan untuk menganalisis dampak substansial dari implementasi tarif Pajak Pertambahan Nilai (PPN) yang diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) terhadap kinerja keuangan PT Aria Jasa Konsultan. Dengan menggunakan pendekatan analisis kualitatif deskriptif, studi ini menelaah data-data primer dan sekunder, termasuk laporan pajak dan wawancara mendalam dengan pihak internal perusahaan, untuk memahami secara holistik bagaimana perubahan regulasi ini memengaruhi operasional dan profitabilitas. Temuan utama menunjukkan bahwa penerapan tarif PPN sebesar 11% yang mulai berlaku pada 1 April 2022 telah secara langsung berdampak signifikan pada struktur pendapatan dan laba perusahaan. Perhitungan PPN oleh PT Aria Jasa Konsultan telah sesuai dengan peraturan perundang-undangan yang baru, dan pencatatan akuntansinya konsisten dengan Standar Akuntansi Keuangan yang berlaku. Namun, kenaikan tarif ini mengakibatkan penurunan data penjualan dan laba bersih pada tahun 2022 dibandingkan tahun sebelumnya, terutama karena adanya pekerjaan yang dikontrak dengan tarif lama (10%) tetapi pembayarannya diterima setelah tarif baru berlaku. Meskipun demikian, perusahaan berhasil mengatasi tantangan ini melalui komunikasi yang efektif dengan klien. Hasil penelitian ini menggarisbawahi pentingnya adaptasi strategis perusahaan terhadap perubahan kebijakan fiskal untuk menjaga keberlanjutan kinerja keuangan. Penelitian ini juga memberikan kontribusi empiris dalam memahami respons sektor swasta terhadap harmonisasi peraturan perpajakan di Indonesia, serta implikasinya pada praktik manajemen keuangan dan pengambilan keputusan strategis di tingkat korporasi. Implikasi praktis dari temuan ini relevan bagi para manajer keuangan dan pembuat kebijakan. This study aims to analyze the substantial impact of the implementation of the Value Added Tax (VAT) rate regulated by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP) on the financial performance of PT Aria Jasa Konsultan. Using a descriptive qualitative analysis approach, this study examines primary and secondary data, including tax reports and in-depth interviews with internal company parties, to holistically understand how this regulatory change affects operations and profitability. The main findings show that the application of the 11% VAT rate, which came into force on April 1, 2022, has a direct and significant impact on the company's revenue and profit structure. VAT calculations by PT Aria Jasa Konsultan have been in accordance with the new laws and regulations, and its accounting records are consistent with applicable Financial Accounting Standards. However, this rate increase resulted in a decrease in sales and net profit data in 2022 compared to the previous year, especially due to work contracted with the old rate (10%) but payment was received after the new rate came into effect. Even so, the company managed to overcome this challenge through effective communication with clients. The results of this study underscore the importance of strategic corporate adaptation to fiscal policy changes to maintain sustainable financial performance. This research also provides an empirical contribution to understanding the private sector's response to the harmonization of tax regulations in Indonesia, as well as its implications for financial management practices and strategic decision-making at the corporate level. The practical implications of these findings are relevant for financial managers and policymakers.
Co-Authors Agestwo, Rinaldo Ahmad Adhib Ahmad Khamami Ahmad Robihan Aisyah, Lisfa Sentosa Al-Zahra, Wilda Nisa Alfina Hidayah, Alfina Alfitri Alfitri Aminudddin, Aminudddin Anggraini, Pitria Annisa Putri Asrizal Saiin Assril Auralia, Arika Salsabila Aziza Fitriah, Aziza Budihardjo Achmadi Hasyim Busman Busman Bustam, Bustam Demina Demina Devina Kumaladewi Dewi Khoirunisak Dewi, Alya Puspita Dimas Setiawan Dina Oktaviana Elisawati, Elisawati Erlianti, Erlianti F.Afidh, Reza Fahlevie Fabiola, Juvinta Diva Fachri, Muh. Fathurrohman, Yusuf Enril Fina Sofiatun Nabila Firda Fajria Nur Azilla Franjaya, Steven Giofany, Maylian Grafitte Decheline, Grafitte Hamdi, Rizal Hargiani, Fransisca Xaveria Hasan, Siti Annisa Hasbiyadi, Hasbiyadi Hema Malini, Hema Hendera, Hendera I Made Suartana Irfan Surbakti Irfan, Muhammad Marzuqi karim , Abdul KARYOTO Lenny Hasan, Henny Sjafitri, Nelharosma, Lestariningsih, Wiwid Andriyani Lutfiah Karimah Ma'arif, Salsabil Darma Maharani, Delpia Aisyawa Mahardika Rizqi Himawan Mahendra, Fatahillah Mahmud Mahmud Manggala, Adhitya Surya Mappamiring Mappamiring Masykuri, Ilzam Mentari Dewi Fortuna Meti Maspupah Moh. Alfian Husni Mubarok Muhammad Hasyim Abdurrohman Muhammad Rafi Ilman Bachtiar Muhammad Yahya Muhammad Yunus Nadilla, Dhea Naela Hasna Nanda Sara Asifa Nariah, Nariah Naufal Daffa Rivan Mawardi Nisa Sholehah Pangsuma Nisa, Muria Khusnun Nur Azise Pahmi Pahmi PALMIZAL A Pamungkas, Try Prabuning, Derta Priyono, Pujo Pujo Priyono Purnomo, Suseno Hadi Putra, Alan Duana Putra, Pratama Rahman, Hidayatur Rahmayanti Rahmayanti Ramadhaningrum, Ramadhaningrum Rasyid, Andi Syahrul Ramadan Reska Nella Retno Wulan Sekarsari Riansyah, Imelda Ayu Shinta Ridhah Taqwa, Ridhah Rijal, Muhammad Rini Apriyani Riyan Dika Anugrah Rokhmawati, Ika Nur Rubiati, Nur Sahroni, Ach Santana, Lalu Bagus Sapiri, Muhtar Sinta Nadiatun Khalifah Siti Khumayah Sjahruddin, Herman Sri Maryanti Sri Maryanti Suprianik Susanti, Marisa Ulil Albab Utama, Muh Ilham Budi Watemin Watemin Widagdo, Djoko Yopi Yunsepa Zhafran, Rafi Syuja