Article Per Year (5 Year)
p-Index From 2021 - 2026
2.753
P-Index
This Author published in this journals
All Journal Jurnal Ilmu dan Riset Akuntansi PRIVE: Jurnal Riset Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Edunomika (JIE) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Humanism : Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Jabdimas: Jurnal Pengabdian Masyarakat TGO Journal of Community Development Journal of Sharia Economic Law
Idayati, Farida
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Business Identification Number: Socialization and Assistance for MSME Actors in Malang Rismawati Rismawati; Farida Idayati; Yuliastuti Yuliastuti; Dian Arini
TGO Journal of Community Development Vol. 2 No. 1 (2024): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2024.011

Abstract

This activity aims to evaluate the effectiveness of socialization and mentoring activities in managing Business Identification Numbers (NIB) in Singosari District, Malang, East Java. The main objective is to increase the understanding and awareness of Micro, Small, and Medium Enterprises (MSMEs) about the importance of business legality and NIB management procedures. This activity was carried out from January to March 2024 involving 20 MSMEs and led by lecturers from the Indonesian School of Economics, Surabaya. The method includes socialization and individual consultation sessions to provide practical information and direct guidance in managing NIB. Evaluation using a qualitative approach shows that socialization and mentoring activities are effective in increasing the understanding and confidence of MSMEs in managing NIB. Participants experienced an increase in knowledge about the benefits of NIB, such as access to financing and opportunities for participation in government programs. However, there are limitations in the accessibility and sustainability of the program. Suggestions for the future include expanding the reach of socialization, strengthening cooperation, and utilizing technology to support the sustainable growth of MSMEs in the region. This activity makes a positive contribution to supporting MSMEs in managing their businesses legally and sustainably in Singosari District.
Analisis Pajak Penghasilan Pasal 21 Orang Pribadi Pegawai Tetap Berdasarkan UU Harmonisasi Peraturan Perpajakan Tahun 2021 Dan PP Nomor 58 Tahun 2023 Ratna Nugraheni; Lidya Setyawardani; Farida Idayati; Iffah Qonitah; Agung Kristiawan
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.423

Abstract

Salah satu jenis pajak yang dipungut negara adalah pajak penghasilan. Pajak penghasilan yang dipungut oleh negara dari wajib pajak orang pribadi adalah pajak penghasilan pasal 21. Pemberi kerja akan melakukan pemotongan, pemungutan serta pelaporan pajak penghasilan pasal 21 terhadap penghasilan pegawai tetapnya. Akan tetapi terdapat banyak kendala yang dialami perusahaan dalam menghitung pajak penghasilan pasal 21 terutang  pegawai tetapnya. Penyebabnya adalah karena perhitungan pajak penghasilan pasal 21  sangat kompleks, sehingga  banyak wajib pajak yang tidak memenuhi kewajiban  perpajakannya. Agar wajib pajak dengan sukarela melakukan pemenuhan kewajiban perpajakannya, pemerintah  meregulasi peraturan perpajakan dengan tujuan untuk membangun administrasi perpajakan yang lebih baik, efektif, dan efisien. Atas dasar inilah, maka pemerintah menetapkan Peraturan Pemerintah Nomor 58 Tahun 2023 tentang tarif pemotongan dan pengenaan pajak penghasilan pasal 21 atas penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan wajib pajak orang pribadi menggunakan Tarif Efektif Rata-rata (TER). Penerapan Tarif Efektif Rata-rata (TER) ini mempunyai tujuan sebagai penyederhanaan dalam skema tarif pajak penghasilan pasal 21 untuk pegawai tetap.
Co-Authors Achmad Djuraidi Agung Kristiawan Anang Subardjo Anggrayni, Selvia Ahyu Asry, Shofia Atmajawati, Yayah Bambang Hadi Santoso Dian Arini Djuraidi, Achmad Dwidjosumarno, Bambang Hadi Santoso Elthaf Ilahiyah, Mar’a Ernissa Nandiati Tiarso, Ernissa Nandiati Fenni Novayati, Fenni Iffah Qonitah Iffah Qonitah Jacob, Jufri Lidya Setyawardani Maria Regina Tobi, Maria Regina Mochammad Reza Zulfikar Muhamad Joni Pranata, Muhamad Joni Mutmainnah, Dewi Pian, Suprianus Rachmansyah, Alfian Muhammad Rahayu, Lilik Sri Rahayu, Yuliastuti Ratna Nugraheni Ratna Nugraheni Ratnasari Yahya, Dian Rismawati Rismawati Rismawati Rismawati Rismawati Rismawati Rosada, Fitrah Lia Amrina Sapari Sapari Sapari Sapari Septianti, Wildi Age Yulia Setyawardani, Lydia Sherly Arnandia Putri, Sherly Arnandia Shofia Asry Sigit Hermawan Siswahyudianto Suprianus Pian Widhiyaningrat, Wulan Ayu Widyaningsih, Wit Wijayanti, Indah Oktari Yahya Yahya yahya yahya Yayah Atmajawati Yayah Atmajawati Yelika Kulsum, Yelika Yuliastuti Rahayu Yuliastuti Rahayu Yuliastuti Yuliastuti Yuliastuti Yuliastuti Yuliastuti Yuliastuti