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All Journal Jurnal Abdimas Perbanas Management Research Studies Journal
Sumarno Manrejo
Universitas Bhayagkara Jakarta Raya
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Implementation of Incentive Income Tax Article 22 to Business Sector Affected by Covid-19 (Case Study PT STI) Sumarno Manrejo; Putwi Firdayanti
Management Research Studies Journal Vol. 3 No. 2 (2022): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.064 KB) | DOI: 10.56174/mrsj.v3i2.509

Abstract

The purpose of this study is to determine the implementation of withholding tax Article 22 Incentive including the calculation, payment, reporting, and its impact on the business sector affected by Covid-19. The object of this research is a Japanese company located in Jakarta. The data used in this study were obtained from financial reports, and data related to imports for one year from October 1, 2019, to September 30, 2020. The research method used in this study is a qualitative method. The results of the study revealed that the company chose to take advantage of the import tax income article 22 exemption incentive, in the process the company had followed the applicable policy, but in the process of depositing and utilizing this import tax income article 22 incentive, the company made a technical error, so that for one tax period of a month the company did not get tax income article 22 import incentives. While the effect on the 2020 Annual Corporate Income Tax Return is underpaid, when viewed from the process carried out by the company and seen from the company's compliance indicators, it can be categorized as a compliant taxpayer even though the documentation and company discipline is still insufficient.
Effect of Return on Assets, Corporate Governance and Sales Growth on Tax Avoidance in Companies Food and Beverage Sub Sector Manufacturing Registered in stock Exchange Indonesia Sumarno Manrejo; An Nisa Mar'atus Sholihah; Markonah Markonah
Management Research Studies Journal Vol. 4 No. 1 (2023): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v4i1.525

Abstract

This study aims to determine the effect of Return on Assets, Corporate Governance and Sales Growth on Tax Avoidance. The population in this study are all food and beverage sub-sectors manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was purposive sampling with 25 data samples. While the data analysis technique used is multiple linear regression through SPSS 26. The method used is quantitative method using secondary data. the the results showed that the variables Return On Assets, Audit Committee and Sales Growth simultaneously had a positive and significant effect on tax avoidance. Partially Return On Assets has a negative and significant effect on taxes avoidance, audits Committee has a negative and significant effect on taxes avoidance and Sales Growth has a negative and significant effect.
- Edukasi Peran Pajak Dalam Pembangunan Nasional Indonesia: Dalam Kegiatan Santunan di Babelan Bekasi : - Sumarno Manrejo; Markonah Markonah; Yohanes Ferry Cahaya
Jurnal Abdimas Perbanas Vol. 7 No. 1 (2026): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v7i1.1179

Abstract

This study aims to improve public understanding of the importance of taxes as a primary source of funding for national development. This is based on data showing the low level of tax awareness and literacy among the public, particularly in the Babelan area of ​​Bekasi, which results in suboptimal tax compliance. The method used in this study is a qualitative approach with participatory education through assistance activities. This activity combines the provision of social assistance with direct tax education to the public. Educational materials cover the function of taxes, the benefits of taxes for infrastructure development, education, and social welfare, as well as the importance of the community's role as taxpayers. The results show that an educational approach based on social activities, such as assistance, is effective in increasing public understanding and awareness of the role of taxes. The public becomes more open and enthusiastic in receiving tax information because it is delivered in a humanistic and contextual atmosphere. In addition, this activity also strengthens the relationship between educational institutions and the community. The results of this study indicate that integrating social activities with tax education can be an effective strategy in improving public tax literacy and compliance. Therefore, it is recommended that similar programs be replicated sustainably in other regions by involving various stakeholders to support the optimization of tax revenue and the smooth running of Indonesia's national development.
Co-Authors An Nisa Mar'atus Sholihah Markonah Markonah Markonah Markonah Putwi Firdayanti Yohanes Ferry Cahaya