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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Journal of Innovation Research and Knowledge Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Meka Sabilla Salim
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
TINJAUAN IMPLEMENTASI PEMADANAN NIK MENJADI NPWP (STUDI KASUS PADA KPP PRATAMA SUKOHARJO) Dokza Equaristo; Meka Sabilla Salim
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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This research aims to review the implementation of NIK-NPWP matching at KPP Pratama Sukoharjo in accordance with Minister of Finance Regulation Number 136 of 2023 concerning Amendments to Minister of Finance Regulation Number 112/PMK.03/2022 by considering the principle of simplicity and the principle of adaptability. The type of research used is descriptive research. The data collection techniques used include interviews with functional extension workers and Account Representatives, observation, documentation, and conducting online surveys. The results obtained from this research have provided several conveniences for Taxpayers and the Government in the effort towards Satu Data Indonesia
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Sasmita, Raymundo Patria Hayu; Atmaja, Elisha Viviana Kusuma; Salim, Meka Sabilla; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
PENDAMPINGAN DAN SOSIALISASI PERATURAN PERPAJAKAN TERBARU BAGI KOPERASI PEGAWAI REPUBLIK INDONESIA LEMBAGA PENGEMBANGAN DAN PEMBERDAYAAN KEPALA SEKOLAH (KPRI LPPKS) Salim, Meka Sabilla
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

This community service activity is conducted for the management and staff of the Koperasi Pegawai Republik Indonesia (KPRI) Lembaga Pengembangan dan Pemberdayaan Kepala Sekolah (LPPKS). The activities begin with a socialization session on the management and bookkeeping of cooperatives in accordance with Financial Accounting Standards (SAK). Then, a socialization session on the latest tax regulations was held, including the new TER policy for calculating Employee Income Tax and other changes in tax regulations. Following this, a seminar on taxation and financial governance for the management and administrators of the cooperative is held. The activities are then followed by assisting the management and staff of the cooperative in preparing financial statements and tax reports. The goal of these activities is to enhance the understanding of accounting and taxation among the management and staff of KPRI LPPKS.
The Role of Tax Consultants in Handling the SP2DK Case Owned by Taxpayer A Oktavia, Intan; Karunia, Asaprima Putra; Amigia, Mauliza; Setiadi, Fahmi; Salim, Meka Sabilla
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (ON PROCESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i1.23586

Abstract

This study aims to investigate the role of PT X as a tax consultant in handling the case of a Request for Explanation of Data and/or Information (SP2DK) received by individual taxpayer A (WP A) for the first time. This study investigated the cause of Taxpayer A receiving SP2DK for the first time, the final decision made by Taxpayer A in resolving the case, and the role of PT X as a tax consultant who assisted Taxpayer A. The research method used is descriptive, involving brief interviews with the tax consultant and data collection as supporting data. The finding in this case underscores the potential benefits of professional assistance for taxpayers lacking a tax accounting background, as it can prevent errors in revenue recapitulation and underpayment of Final Income Tax as per Government Regulation number 23/46. This study aims to provide recommendations on the need for tax consultant services, thereby enhancing their understanding of taxation.
Co-Authors Afifah Mirna Noviyanti Amigia, Mauliza Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Dokza Equaristo Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Hanung Triatmoko Juliati Juliati Juliati Juliati Juliati, Juliati Karunia, Asaprima Putra Nur Chayati Nur Chayati Nur Chayati Oktavia, Intan Ratih Wulandari, Trisninik Raymundo Patria Hayu Sasmita Renata Zoraifi Rizki Endiramurti, Saktiana Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Sri Suranta Sri Suranta Sri Suranta, Sri Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wira Afsari Wanandhita