Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Amnesty: Jurnal Riset Perpajakan International Journal of Economic Research and Financial Accounting IJRE
Faidul Adzim
Unknown Affiliation
Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : IJRE

 1 
STUDI LITERATUR : STANDAR PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI ASN -, Nur Fadillah Padli; Faidul Adzim
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1281

Abstract

PPh Article 21 is the taxpayer's obligation to pay tax on income received, including salary, honorarium, allowances and other payments related to work, services or activities carried out by domestic individual taxpayers. The law that regulates tax rates, payment procedures and tax reporting is Law no. 36 of 2008. This research aims to analyze the calculation of PPh Article 21 on the salaries of State Civil Servants (ASN). The analytical method used is a descriptive method, which includes collecting, breaking down, calculating, comparing and explaining circumstances to reach conclusions. The results of the analysis show that the calculation of Income Tax Article 21 is in accordance with Taxation Law No. 36 of 2008, however, it is recommended that there be further calculation details to make it easier for employees to understand accounting calculations and records in accordance with Income Tax Article 21.
Study Penerapan Standar: Kebijakan Pemerintah Tentang Penghasilan Yang Diperoleh Sektor UMKM -, Muh. Farhan; Faidul Adzim; Abdul Haris Pelu; Baso Syahrul Ramadan; Zainal Furkan; Nurul Mumtazah Simpajo
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1282

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting community welfare. The government has taken steps to pay special attention to MSMEs and support economic growth by issuing Government Regulation (PP) Number 46 of 2013, especially for businesses with revenues below IDR 4.8 billion. The PP, which came into effect on July 1 2018, aims to assist the public in paying business taxes by implementing a final Income Tax (PPh) of 1% of the turnover obtained. Based on the researcher's analysis, the two regulations are similar in many general ways. However, the significant difference lies in the latest tax rates which came into effect on July 1 2018. In this revision, the corporate income tax rate on gross income was changed to 0.5%, replacing the previous rate of 1%, which had been in effect since 2018. 2013. Therefore, the government revised the tax rate rules for MSMEs from Government Regulation Number 46 of 2013 to Government Regulation Number 23 of 2018 with the latest rate of 0.5%. These two regulations are final, which means the calculations are based directly on the gross amount. Tax payments can be made via Electronic Deposit Letter (SSE), and after payment is made, it is considered that you have reported your tax without needing to report it back to the tax office or through other applications. By applying a rate of 0.5%, it is hoped that taxpayers, including PT Bisnis Teknologi Management, will continue to comply with their obligations in reporting taxes.
Penerapan Pungutan Pajak Dan Zakat Menurut Konsep Islam Di Indonesia -, Arif Awal; Faidul Adzim; Cut putri ikhtiar arta; Nur wahyuni syafar; Risky Amelia
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1284

Abstract

The aim of this research is to explore the role and impact of zakat in the economic realm. The research method applied is library research, which combines data from various sources, including books and previous research reports. The results of this research show that the performance of tax officers plays an important role in ensuring the fulfillment of tax payment obligations by taxpayers, while funds for zakat fundraising come from five groups that are required to pay zakat, both for zakat fitrah and zakat maal. Humans, as caliphs on earth, have the responsibility to earn a living in a halal way, avoiding unjust and false actions. Islam recognizes the right to private property without restriction, but prohibits the acquisition of wealth by illegal and immoral means. However, other people's rights are still protected in personal property through the payment of zakat, infaq and sadaqah, in accordance with sharia principles. With significant growth, zakat has the potential to become a significant economic and social instrument for Muslims, and its position is equivalent to income tax paid to the state. The integration of zakat and taxes, if regulated in clear legal concepts and regulations, is believed to be able to advance the Indonesian economy. Fiscal policy, which influences the State Revenue and Expenditure Budget (APBN), can create controversy and various questions because it combines two things that are substantially different. This thesis examines the impact of knowledge about taxes, knowledge about zakat, and tax compliance of Muslim taxpayers, focusing on the direct and indirect influence between tax knowledge, knowledge of zakat, and tax compliance of Muslim taxpayers.
Implementasi Akuntansi Perpajakan Pada Tenaga Medis -, Syahruldin; Faidul Adzim; Aldy Arisandi; Muhammad Makbul Gufran; Atika Sapna; Tia Aprilianti
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1286

Abstract

This research aims to explore and evaluate the implementation of tax accounting for medical personnel. This research methodology uses a qualitative approach with descriptive methods. The data obtained comes from observation and documentation. The results of this research analysis highlight the calculation of PPh article 2, article 22, article 23, and VAT carried out by the Bulukumba District Health Service. The findings show that the income tax and VAT calculations carried out by the Bulukumba District Health Service are in accordance with the provisions of Taxation Law No. 26 of 2018. This indicates that the implementation of tax accounting at the Bulukumba District Health Service has been carried out effectively.
Co-Authors -, Arif Awal -, Muh. Farhan -, Nur Fadillah Padli -, Syahruldin Abdul Haris Pelu Aldy Arisandi Andi Rustam Andi Ummi Alifah Atika Sapna Aulia Meilani Baso Syahrul Ramadan Cut Putri Ikhtiar Arta Firmansyah Firmansyah Hadi Wahyudi Muh. Rum Muhaimin Muhaimin Muhammad Makbul Gufran Nur wahyuni syafar Nurul Mumtazah Simpajo Risky Amelia Tia Aprilianti Zainal Furkan