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All Journal Jurnal Paradigma Akuntansi
Purnamawati Helen Widjaja
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA KOPERASI ABC TAHUN 2019 Jessica Tracy Homy; Purnamawati Helen Widjaja; Henny Henny
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21457

Abstract

This resarch aims to determine the application of fiscal reconciliation to ABC cooperatives's commercial financial statements in 2019 and find out whether the ABC cooperative has calculated the Corporate Income Tax Payable under the law's current tax. In addition, to compare the calculation of Payable Corporate Income Tax before and after fiscal correction. Data collection was carried out through data documentation and interviews with the cooperative. The method used in this research is descriptive analysis, which is carried out by analyzing the cooperative commercial financial report data and then making fiscal corrections based on the applicable tax regulations. This study indicates that the calculation of Corporate Income Tax payable by ABC Cooperative is not in accordance with applicable tax provisions.Implication of this study that cooperatives need to adjust commercial financial reports with applicable tax laws to produce fiscal financial reports used as the basis for calculating Payable Corporate Income Tax.
ANALISIS TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 29 PT NTV TAHUN 2020 Grisheilla Muliana; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23547

Abstract

The purpose of this study is to determine whether the fiscal corrections made by the company are in accordance with Financial Accounting Standards (SAK) and tax regulations as well as the amount of underpayment of income tax payable. The object of this research is PT NTV, a company engaged in bags and luggage. The methods used are qualitative and quantitative methods. With data collection methods using interviews, documentation, and literature study. The results of this study indicate thatthere are differences in the corrections made by PT NTV so that the underpayment of taxes or Income Tax Article 29 of the company becomes different.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020 Denisa Chrissiera; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25257

Abstract

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Jervis Jervis; Purnamawati Helen Widjaja; Verawati Verawati
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/8wd6cv79

Abstract

This research was conducted with the aim of finding empirical evidence regarding the effects of profitability, leverage, firm size and institusional ownership toward tax avoidance in energi sector companies listed on the IDX (Indonesian Stock Exchange). The observation period is during 2017-2021. This research used 76 samples obtained using purposive sampling method. The data that has been obtained is then processed using the Microsoft Excel 2019 and SPSS version 26.It is shown that from this research, that the independent variable leverage significantly affects the tax avoidance positively. However institusional ownership significantly affects the tax avoidance negatively. Both profitability and firm size have no affect on tax avoidance.
ANALISIS INSENTIF PPH 21 DITANGGUNG PEMERINTAH DENGAN COVID-19 PADA PT.XYZ TAHUN 2021 Michelle Medeline; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/s8htne87

Abstract

The world is currently being hit by a virus outbreak called Covid-19. The Covid-19 pandemic has affected economic activities around the world, including Indonesia. Many companies have been affected by Covid-19. However, the government still needs to collect taxes and relies heavily on tax revenue to meet the country's spending needs. To stabilize tax revenue during the Covid-19 pandemic, the government provides tax incentives to taxpayers affected by the Covid-19 virus outbreak, one of which is the Income Tax Article 21 Incentive. Using a qualitative descriptive analysis approach, this study collects data and information related to the calculation, depositing, reporting, and recording of Income Tax Article 21 incentives at PT.XYZ.
ANALISIS REKONSILIASI FISKAL DALAM PENENTUAN PENGHASILAN KENA PAJAK PADA PT X Pedro Franklin; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38901

Abstract

1) This study aims to analyze the implementation of fiscal reconciliation in determining Taxable Income (Taxable Income/PKP) and Corporate Income Tax at PT X. 2) The subject of this research is PT X, a company engaged in commercial property management and rental services during the 2024 fiscal year. 3) The sample was selected using a purposive sampling method. 4) The data used consisted of commercial financial statements, fiscal reconciliation reports, fixed asset records, and supporting tax documents. 5) Data were collected through documentation and interviews. 6) The research employed a descriptive qualitative method with a case study approach. 7) The results show that PT X reported commercial profit before tax of Rp1,613,162,617, positive fiscal corrections of Rp9.899.699.407, and negative fiscal corrections of Rp11.512.862.025, resulting in nil fiscal profit, nil Taxable Income, and no Corporate Income Tax payable for the 2024 fiscal year. 8) The implication of this study is that fiscal reconciliation plays an important role in ensuring accurate tax calculations and compliance with prevailing tax regulations.
PENGARUH KEBIJAKAN TARIF EFEKTIF RATA-RATA (TER) PADA PEMOTONGAN PPH 21 ATAS PENGHASILAN PEGAWAI TETAP PT.XYZ Sthella Valentia; Purnamawati Helen Widjaja; Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39062

Abstract

The implementation of the Effective Average Rate is regulated through Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168/PMK.03/2023, which took effect on January 1, 2024. This study aims to examine the differences in the calculation of Article 21 Income Tax before and after the implementation of the Effective Average Rate system for permanent employees at PT. XYZ. Using a comparative quantitative approach, this study found that the amount of monthly withholding differs between the progressive tax rate method and the Effective Average Rate method. However, the total annual Income Tax Article 21 liability remains largely unchanged. Although the implementation of the Effective Average Rate does not significantly alter the annual tax burden, it affects the amount of employees’ monthly take-home pay.
Analisis Kebijakan Penundaan PPh Pasal 25 terhadap Kepatuhan Pajak PT XYZ Tahun 2023 Gilbert Wibisono; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39063

Abstract

This study aims to evaluate the implementation of the Article 25 Income Tax (PPh) installment deferral policy at PT XYZ in 2023 and assess its impact on the company's tax compliance. This deferral policy was adopted by the company as a strategy to maintain cash flow liquidity amidst uncertain economic conditions. However, delaying these monthly installment payments could potentially affect compliance levels, both in terms of reporting timeliness and the accuracy of the final tax amount that must be settled at the end of the year. The research method used is a qualitative method with a descriptive case study approach. The data used include PT XYZ's 2023 financial statements, the application and approval letters for the Article 25 Income Tax deferral, as well as the company's tax payment and reporting records. Data collection techniques were conducted through documentation studies and interviews with the company's financial management. This study concludes that the installment deferral policy plays an important role as a temporary financial solution, but requires mature risk management to ensure the company remains compliant and avoids tax penalties in the future.
Co-Authors Denisa Chrissiera Gilbert Wibisono Grisheilla Muliana Henny Henny Henny Jervis Jervis Jessica Tracy Homy Michelle Medeline Pedro Franklin Sthella Valentia Verawati Verawati