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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Karunia, Asaprima Putra
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15509

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
Analisis Pengendalian Persediaan Barang Fast Moving Dan Efisiensinya Dengan Menggunakan Metode Economic Order Quantity (EOQ): Studi Kasus Pada CV. X Ayu Lupita Siva Alicia; Asaprima Putra Karunia; Meka Sabilla Salim; Nur Chayati
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.17854

Abstract

In retail companies, inventory is an important component for the operation of the company. The purpose of this research is done to find out the inventory control system carried out by the company, inventory control analysis CV. X with the EOQ method, knowing the economical inventory cost and optimum purchase frequency with the EOQ method, and knowing the amount of safety stock and when will be reordered (reorder point) inventory items on CV. X. The type of research used is quantitative research with a descriptive approach. This analysis is carried out by comparing inventory control policies implemented by companies and inventory control using the EOQ method. The results of this research show that inventory control with the EOQ method can save total inventory costs of Rp 45,333,016 or 56% more efficient when compared to total inventory costs using company policies. In addition, the use of the EOQ method can produce optimal quantity and frequency of purchases as well as the application of safety stock and reorder points. 
Perspektif Konsultan Pajak Terhadap Core Tax Administration System pada Tahun 2024 di Kota Surakarta Butarbutar, Hanna Juwita M; Karunia, Asaprima Putra; Harimurti, Harimurti
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i2.20612

Abstract

Modernisasi administrasi perpajakan yang difasilitasi DJP banyak memberikan kemudahan bagi wajib pajak, namun masih ada wajib pajak yang menganggap sistem DJP sulit dipahami. Semakin mudah sistem administrasi perpajakan dipahami, maka kepatuhan wajib pajak akan semakin meningkat sehingga mampu memengaruhi penerimaan pajak. DJP memikirkan cara agar sistem administrasi perpajakan dapat memproses data lebih cepat dan mampu menyimpan data lebih banyak. DJP saat ini sedang merancang sistem bernama Core Tax Administration System (CTAS) yang diyakini akan lebih mudah dipahami oleh wajib pajak. DJP melalui CTAS mendigitalisasi proses registrasi berupa profil lengkap wajib pajak termasuk pemadanan NIK menjadi NPWP, prepopulated SPT, penggabungan aplikasi pendukung djp online, pertukaran informasi dengan lembaga-lembaga keuangan dan masih banyak layanan lainnya. Banyak wajib pajak yang bergantung pada konsultan pajak agar tidak ada kesalahan dalam mengelola administrasi perpajakannya. Konsultan pajak sebagai penghubung antara wajib pajak dengan kantor pajak tentu harus lebih paham tentang sistem perpajakan di Indonesia. Wawancara telah dilakukan dengan beberapa konsultan pajak di Kota Surakarta untuk mengetahui sejauh mana dampak CTAS terhadap kinerja konsultan pajak.  
TINJAUAN PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA RESTORAN X Karunia, Asaprima Putra; Aksan, Ismul
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aims of this study are to suggest the implementation of EOQ method for inventory management in restaurant X. This study make use of descriptive qualitative method using purchasing and sales data within 2023. This study finds that the implementation of EOQ will reduce Total Inventory Cost of the restaurant for 67%. This method also bring positive imrovement to the restaurant by enabling the use of safety stock and reorder point. This will eliminate the uncertanty surrounding inventory management.
Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 58 OF 2023 ON THE WITHHOLDING OF ARTICLE 21 INCOME TAX FOR PERMANENT EMPLOYEES AT PT XYZ Cahyo, Aqil Dwi; Karunia, Asaprima Putra; Persadha, Yoga; Suranta, Sri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18124

Abstract

The shift in the calculation system for withholding Income Tax Article 21 from a progressive rate to the Average Effective Rate (TER) scheme offers administrative ease for taxpayers in fulfilling their tax withholdings. However, there are differences in tax burdens among permanent employees of PT XYZ falling into various TER groups (A, B, and C) based on their Non-Taxable Income (PTKP) status. These differences become more significant when gross income increases, such as when religious holiday bonuses are provided, causing some employees previously not subject to withholding tax to become taxable. The total amount of Income Tax Article 21 withheld under the TER scheme tends to be higher than that calculated using the progressive rate. These findings indicate that although TER simplifies administrative procedures, the classification of TER groups and fluctuations in gross income are crucial factors in determining the tax burden borne by each employee.
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Sasmita, Raymundo Patria Hayu; Atmaja, Elisha Viviana Kusuma; Salim, Meka Sabilla; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Setiadi, Fahmi; Karunia, Asaprima Putra; Juliati, Juliati; Setyaningsih, Titik; Suranta, Sri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Co-Authors Agustina Fati Trinitasia Laoli Aksan, Ismul Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Butarbutar, Hanna Juwita M Cahyo, Aqil Dwi Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Fahmi Setiadi Fahmi Setiadi Hanung Triatmoko Harimurti Harimurti Juliati Juliati Juliati Juliati Juliati, Juliati Meka Sabilla Salim Nur Chayati Nur Chayati Nur Chayati Payamta, Payamta Persadha, Yoga Raymundo Patria Hayu Sasmita Raymundo Patria Hayu Sasmita Rihan Mustafa Zahri Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Setyaningsih, Titik Sri Suranta Sri Suranta Sri Suranta, Sri Sutaryo Sutaryo Titik Setyaningsih Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wafi'ah Rizky Astarah Wira Afsari Wanandhita