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All Journal Cakrawala Pedagogik Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Sri Setia Ningsih
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 PADA PERUSAHAAN JASA KONSTRUKSI PT. CONSPEC PERTAMA INDONESIA Sri Setia Ningsih; Sari Yulianti; Erion Erion; Lestari Adhi Widyowati; Gunawan Raspatty
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1745

Abstract

The purpose of this research is to find out how the regulations of Tax Law Number 36 of 2008 concerning reporting and calculating final income tax on construction services at "PT Conspec Pertama Indonesia" are applied. Income from business entities that provide construction services is regulated by income tax article 4 paragraph 2 which is final. In this case, "PT Conspec Pertama Indonesia" is subject to a levy of 3%, which also applies to large and medium businesses. The methodology used in this research is qualitative, consisting of data collection, management, analysis and drawing conclusions. Final income tax on construction services is collected, managed and analyzed in this research. Findings were obtained from this analysis. The research results show that overall the implementation of the calculation, deduction, deposit and reporting system is in accordance with PMK regulation no. 153/PMK.03/2009 and PP no. 40 of 2009. In the event that the service user is not a tax withholder, he/she carries out the calculations and deductions himself. For the deposit system, e-billing has been used, and reporting via Periodic SPT has been attached along with proof of deductions. However, due to communication problems, there are still some differences in calculations and reporting delays. In the future, the tax and accounting department needs to be aware of this
Mekanisme Perhitungan dan Pelaporan PPH Pasal 21 (Pada Sekolah TK ABA’Aisyiyah PCA Ciputat Timur Tangerang Selatan) Sri Setia Ningsih; Roosita Meiliani Dewi; Yumniati Agustina; Widyowati, Lestari Adhi
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Januari 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3394

Abstract

Pajak merupakan salah satu sumber dana pemerintah yang digunakan untuk pembangunan. Pengetahuan tentang perpajakan secara bertahap perlu disebarkan dalam bentuk berbagi pengetahuan. Kegiatan pengabdian ini ditujukan kepada para guru yang tergabung dalam Ikatan Guru 'Aisyiyah Bustanul Athfal Tangsel Tangsel Selatan, mengingat guru memberikan kontribusi terhadap penerimaan pajak khususnya PPH pasal 21..Permasalahan yang muncul adalah kurangnya pengetahuan perpajakan dan kemampuan guru dalam menghitung dan melaporkan PPH Pasal 21 sesuai UU HPP. Kegiatan pengabdian ini dilaksanakan selama satu hari. Materi yang diberikan antara lain cara menghitung tarif PPh Pasal 21 terbaru yang sesuai dengan UU HPP, kategori penghasilan PPh Pasal 21 dan sistem pelaporannya. Metode yang digunakan dalam pengabdian ini adalah metode ceramah, tutorial, praktek dan diskusi. Hasil dari pengabdian ini adalah para guru dapat lebih memahami tentang perpajakan termasuk cara menghitung dan melaporkan PPh Pasal 21 sesuai UU HPP dan akan ada tindak lanjut dari kegiatan ini yaitu memberikan pendampingan secara berkelanjutan. Kata kunci: PPh Pasal 21, UU HPP
THE IMPACT OF TAX INCENTIVES, INFLATION AND GDP ON FOREIGN DIRECT INVESTMENT IN INDONESIA: A POST – IMPLEMENTATION ANALYSIS OF THE JOB CREATION LAW IMPLEMENTATION No. 11/2020 Putry Sally Angellyta; Sri Setia Ningsih; Yanti Budi Asih; Erion
Cakrawala Pedagogik Vol 9 No 1 (2025): Cakrawala Pedagogik
Publisher : Sekolah Tinggi Keguruan dan Pendidikan Syekh Manshur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51499/cp.v9i1.752

Abstract

This study investigates the impact of tax incentives, inflation, and Gross Domestic Product (GDP) on Foreign Direct Investment (FDI) in Indonesia following the implementation of the Job Creation Law No. 11 of 2020. The research seeks to determine whether these macroeconomic indicators significantly affect FDI inflows in the context of investment oriented regulatory reforms. Employing a quantitative research method, the study uses annual secondary data from 2019 to 2023 sourced from authoritative institutions, including the Indonesia Investment Coordinating Board (BKPM), Central Bureau of Statistics (BPS), Ministry of Finance, Bank Indonesia, and the Directorate General of Taxes. To examine the relationships among the variables, multiple linear regression analysis was conducted using SPSS. The empirical results show that although tax incentives have contributed to stabilizing investment growth in the early stages, their effect on FDI is not statistically significant. This implies that non fiscal determinants such as legal certainty, infrastructure quality, and regulatory consistency play a more substantial role in attracting foreign investors. The analysis also reveals a weak positive association between inflation and FDI, suggesting that inflation alone does not meaningfully influence investment decisions; instead, factors like interest and exchange rates may carry more weight. Additionally, GDP shows an insignificant effect on FDI, indicating that economic growth by itself is insufficient to stimulate foreign capital inflows. Notably, the post-reform period witnessed a notable increase in FDI, implying that comprehensive regulatory adjustments, rather than fiscal policy changes alone, were the primary drivers of investment growth, highlighting the need for an integrated investment strategy.
Co-Authors Erion Erion Erion Gunawan Raspatty Lestari Adhi Widyowati Putry Sally Angellyta Roosita Meiliani Dewi Sari Yulianti Yanti Budi Asih Yumniati Agustina