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All Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Dinda Amelia Kusumastuti
Universitas Brawijaya
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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Pelatihan Penerapan Tarif Efektif Rata-Rata PPh Pasal 21 Bagi Pegawai Institusi Keuangan Non Perbankan Dinda Amelia Kusumastuti; Kusairi; Olga Berrina
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1348

Abstract

Perubahan metode penghitungan Pajak Penghasilan Pasal 21 dari tarif progresif konvensional menjadi Tarif Efektif Rata-Rata (TER) berdasarkan Peraturan Pemerintah Nomor 58 Tahun 2023 menimbulkan kebutuhan pemahaman teknis baru, khususnya bagi institusi keuangan non perbankan berskala kecil dan menengah yang umumnya tidak memiliki divisi pajak khusus. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan pegawai sebuah Kantor Jasa Akuntan (KJA) di Kabupaten Malang beserta perwakilan kliennya dalam menghitung dan menerapkan tarif TER. Metode yang digunakan adalah pelatihan partisipatif yang menggabungkan ceramah, diskusi interaktif, simulasi studi kasus, pendampingan individual, serta sesi tanya jawab, dilaksanakan dalam tiga pertemuan bulanan terhadap sembilan peserta dari pegawai dan klien mitra selama Juli–September 2024, dengan evaluasi dilakukan secara deskriptif melalui observasi pemahaman konseptual, keterampilan praktis, partisipasi, dan umpan balik kualitatif. Hasil pelatihan menunjukkan peningkatan pemahaman peserta pada seluruh aspek yang dievaluasi, mulai dari dasar hukum, klasifikasi kategori TER, keterampilan penghitungan bulanan, hingga mekanisme rekonsiliasi tahunan, serta tercapainya luaran wajib berupa publikasi pada media daring lokal.
Hamemayu Hayuning Nagara: A Bibliometric Analysis of the Policy on Increasing the Value Added Tax Rate as a Means of Welfare and Social Justice Dinda Amelia Kusumastuti; Puspa Ratri Prajnasari; Pramita Sukma Wardani
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2644

Abstract

This study analyzes developments in Value Added Tax (VAT) research in developing countries using a bibliometric approach and relates them to the Javanese philosophy of Hamemayu Hayuning Nagara, which emphasizes harmony between state interests and public welfare. Bibliometric data were obtained from the Scopus database for the 2014–2024 period, comprising 856 selected articles. The analysis was conducted through keyword mapping, author and country collaboration networks, co-citation analysis, document coupling, and thematic mapping using Biblioshiny in RStudio. The results show that the global VAT discourse is dominated by themes such as tax reform, value-added tax, and fiscal policy, with an increasing shift of focus toward issues of equity, redistribution, poverty, and inequality. The findings indicate that VAT is not merely a fiscal instrument, but also a tool of social and economic intervention used by governments to promote equity and achieve social justice. In the case of Indonesia, the increase of the VAT rate to 12% needs to be positioned within a framework of protecting vulnerable groups, ensuring fiscal transparency, and enhancing the effectiveness of social policies. Through the Javanese philosophy of Hamemayu Hayuning Nagara, an ideal VAT policy is understood as an effort to balance the need for state revenue with the moral obligation to safeguard public welfare. This study contributes by providing an intellectual map of VAT research and offering an ethical perspective based on local wisdom for the formulation of fair and sustainable tax policies
Hamemayu Hayuning Nagara: A Bibliometric Analysis of the Policy on Increasing the Value Added Tax Rate as a Means of Welfare and Social Justice Dinda Amelia Kusumastuti; Puspa Ratri Prajnasari; Pramita Sukma Wardani
West Science Interdisciplinary Studies Vol. 4 No. 03 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i03.2644

Abstract

This study analyzes developments in Value Added Tax (VAT) research in developing countries using a bibliometric approach and relates them to the Javanese philosophy of Hamemayu Hayuning Nagara, which emphasizes harmony between state interests and public welfare. Bibliometric data were obtained from the Scopus database for the 2014–2024 period, comprising 856 selected articles. The analysis was conducted through keyword mapping, author and country collaboration networks, co-citation analysis, document coupling, and thematic mapping using Biblioshiny in RStudio. The results show that the global VAT discourse is dominated by themes such as tax reform, value-added tax, and fiscal policy, with an increasing shift of focus toward issues of equity, redistribution, poverty, and inequality. The findings indicate that VAT is not merely a fiscal instrument, but also a tool of social and economic intervention used by governments to promote equity and achieve social justice. In the case of Indonesia, the increase of the VAT rate to 12% needs to be positioned within a framework of protecting vulnerable groups, ensuring fiscal transparency, and enhancing the effectiveness of social policies. Through the Javanese philosophy of Hamemayu Hayuning Nagara, an ideal VAT policy is understood as an effort to balance the need for state revenue with the moral obligation to safeguard public welfare. This study contributes by providing an intellectual map of VAT research and offering an ethical perspective based on local wisdom for the formulation of fair and sustainable tax policies
Co-Authors Kusairi Olga Berrina Pramita Sukma Wardani Puspa Ratri Prajnasari