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All Journal ACCOUNTABILITY Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Dan Karya Mahasiswa Sinergi International Journal of Accounting and Taxation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dhana
Cristofer Sumiok
Universitas Negeri Manado
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Journal : Jurnal Akuntansi Manado (JAIM)

 1 
Analisis Perhitungan, Penetapan dan Pelaporan Pajak Penghasilan Pasal 21 Dengan Menggunakan Metode Gross Up ( Study kasus Pada Kantor Dinas Pendidikan Tana Toraja Selpianti Biri; Cecilia Lelly Kewo; Cristofer Sumiok
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.075 KB) | DOI: 10.53682/jaim.vi.3946

Abstract

Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan Tana Toraja jika mereka menerapkan metode Gross Up maka itu akan lebih menguntungkan bagi karyawan, di mana mereka akan mendapatkan take home pay yang tinggi,serta pajak yang harus mereka bayarkan tidak terlalu tinggi jika dibandingkan dengan metode Net. Kata Kunci: Pajak Penghasilan pasal 21, Metode Net, Metode Gross Up
ANALISIS PENERAPAN PPh ATAS TRANSAKSI E-COMMERCE PADA PENJUAL BUKET BUNGA DI WILAYAH TONDANO Wawasdwiyarto Wawasdwiyarto; James Manengkey; Christover Sumiok
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.89 KB) | DOI: 10.53682/jaim.vi.5025

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan dan pengawasan pajak penghasilan yang sudah dilakukan oleh penjual buket bunga atas transaksi E-commerce pada penjualan buket bunga di Wilayah Tondano.Penelitian ini menggunakan metode kualitatif data yang didapat berasal dari naskah wawancara, catatan lapangan (foto, rekaman), dokumen resmi lain yang mendukung. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Pengambilan sampel menggunakan teknik purposive sampling dengan pertimbangan tertentu. Penelitian ini melibatkan 4 informan terdiri dari 3 informan penjual buket bunga dan 1 dari pihak fiskus. Uji Keabsahan data menggunakan triangulasi. Penelitian ini membuktikan bahwa pajak atas transaksi e-commerce termasuk kedalam pajak UMKM. Penerimaann pajak di Sulawesi Utara cukup tinggi tetapi belum merata, khususnya UMKM dikarenakan banyak pelaku UMKM termasuk pelaku E-commerce yang belum mendaftarkan usahanya, pelaku E-commerce belum mengetahui informasi yang medalam tentang transaksi e-commerce serta kurangnya data di DJP, dasar hukum dan minimnya pengawasan dan pelaksanaan.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
Co-Authors Amrih, Gilang Ganjar Andi Andi Cecilia Lelly Kewo Farida Aryani Firayani, Firayani Frida Magda Sumual Hibrida, Anas Romzy James Manengkey Lenny Leorina Evinita Loso Judijanto Marjuniarti, Febby Marunduh, Andrew Patrick Melly Susanti Mustapa Mustapa Mustapa, Mustapa Nikolas Fajar Wuryaningrat Pebisitona Mesajaya Purba Purba, Dimita H. P. Purba, Pebisitona Mesajaya Reza, Heru Kreshna Samosir, Harun Dongan Selpianti Biri Supriyanto Supriyanto Supriyanto Supriyanto Supriyanto Utami, Sari Wawasdwiyarto Wawasdwiyarto Winston Pontoh