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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian Kepada Masyarakat
Dedi Haryadi
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Annual SPT for Share Investors on BEI after the Ominibus Law Copyration Law Comes into Effect Dedi Haryadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4681

Abstract

The enactment of Law number 11 of 2020 on Job Creation since November 2, 2020 is expected to be able to encourage investment and faster economic growth. This Act revised many other laws including the Income Tax Act. The purpose of the study is to determine the impact and implications for the preparation of the annual tax return of stock investors on the IDX. The investors here are retail investors who are individual taxpayers whose tax understanding is not as good as corporate taxpayers. The form of this research is descriptive research. The data collection method is carried out by documentary studies, especially on the Job Creation Act, Government Regulation Number 9 of 2021 and PMK number 18/PMK.03/2021 as well as various kinds of rules related to transactions in the capital market. The results of the study show that the implementation of the Job Creation Act has an effect on the treatment of dividends received by individual investors, so investors who are also personal tax payer must be able to fill out the Annual tax return form properly and correctly according to to the latest provisions so as to avoid potential tax sanctions in the future. The author has described in detail the points of filling out the annual tax return that needs to be done. The author hopes that retail investors are able to take advantage of the dividend exemption given and from the taxation authority side they can revise the rules for granting dividend exemption facilities as non-tax objects with easier regulations.
Omnibus Law dan Substansi Perubahan Undang-Undang Tentang Perpajakan Dedi Haryadi; Hengky Leon; Ricky, Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.3050

Abstract

The omnibus law on taxation in Indonesia is part of the government's efforts to reform the tax system to increase investment competitiveness and support economic growth. These reforms include a range of changes in tax regulations intended to simplify tax administration, expand the tax base, and improve tax compliance. Changes to the law occurred through Law Number 11 of 2020 and changed the content of the KUP Law, Income Tax Law and VAT Law. This change in law was then socialized to the students of Santa Maria Catholic Vocational School Pontianak City in the form of providing knowledge and answering situation analysis about challenges and implementation. It can be concluded that through this Job Creation Law, several important rules contained in the Income Tax Law, the VAT Law and the KUP Law have been changed. Changes in the law substantially renew, clarify, facilitate and provide competitive rates for the ease of doing business cluster in the field of taxation It is hoped that this presentation can support the knowledge of Santa Maria Catholic Vocational School students about the importance of the tax system which later after the students graduate and have an income, they will also become taxpayers and comply with existing taxation according to the law.
Pembaharuan Isu Perpajakan pada Mahasiswa Universitas Widya Dharma Pontianak Lauw Sun Hiong; Hengky Leon; Dedi Haryadi; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2469

Abstract

Maintain economic stability and meet the needs of the community, tax revenue is one of the vital sources of revenue for the government. However, major challenges often arise in ensuring that all taxpayers meet their tax obligations correctly. Tax is a compulsory contribution to the state that must be paid by an individual or entity, which is coercive in accordance with the provisions of the law, without getting direct compensation, used in order to meet the needs of the state in order to achieve maximum welfare of the people. Payment of taxes to the state is mandatory for taxpayers, both individuals and entities. Tax payment is a form of community cooperation in national financing and development, which aims primarily to improve the welfare and prosperity of the entire community. The target of this community service activity is Widya Dharma University Pontianak students who have registered. This activity is held based on needs and increases students' knowledge and abilities by providing socialization. After the socialization was delivered, students understood and realized the importance of accurate and responsible reporting as taxpayers. Follow-up efforts include re-examination of annual tax returns, awareness raising, conducting further consultation processes, participation in voluntary disclosures and reminders and further counseling.
Pengaruh Intensitas Modal, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Emelia Elisa Stefanny; Dedi Haryadi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2664

Abstract

This study aims to determine the effect of capital intensity, leverage, and independent commissioners on tax aggressiveness as measured by the Effective Tax Rate (ETR). The population of this study consists of 132 companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A total of 45 companies were obtained as samples using the purposive sampling method. The secondary data used in this study are annual financial statements obtained from the official IDX website at www.idx.co.id/id. The data analysis techniques employed include descriptive statistical tests, panel data regression analysis consisting of the Chow test, Hausman test, and Lagrange Multiplier test, as well as the coefficient of determination (R²) test, F-test, and t-test, using EViews 12 software. The model feasibility test results indicate that the Random Effect Model (REM) is appropriate for this study. The results of the panel data regression analysis, along with the coefficient of determination, F-test, and t-test, show that the probability value of the capital intensity variable is 0.6920 > 0.05 and that of independent commissioners is 0.0010 < 0.05, indicating no significant effect on tax aggressiveness, while the leverage variable with a probability value of 0.8792 > 0.05 has a significant effect on tax aggressiveness.
Co-Authors Emelia Elisa Stefanny Hengky Leon Lauw Sun Hiong Ricky Ricky Ricky Ricky