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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Farida Aryani
Institut Rahmaniyah Sekayu

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DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU Farida Aryani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.346

Abstract

This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.
ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR Farida Aryani; Candra Romanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.338

Abstract

This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.
ANALISIS DAMPAK IMPLEMENTASI ZAKAT DALAM PERENCANAAN PAJAK TERHADAP KEWAJIBAN FISKAL PADA PT. SUNTARJA SEKAYU Farida Aryani
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.430

Abstract

This descriptive study aims to analyze the impact of zakat implementation in tax planning on fiscal obligations and tax efficiency at PT. Suntarja. The research uses secondary data from the company’s 2024 financial statements. The analysis involves calculating zakat and corporate income tax (PPh Badan) payable. Without considering zakat as a deduction from taxable income (PKP), the corporate tax payable amounts to Rp.852,840,560. After applying zakat at 2.5%, the PKP is reduced by Rp.96,913,700, lowering the tax payable to Rp831,519,546. Thus, zakat implementation results in a tax efficiency of Rp.21,321,014. These findings indicate that zakat can be utilized in tax planning to reduce fiscal burdens. It is recommended that companies owned by Muslim stakeholders take advantage of zakat as a deductible expense, not only for fiscal benefits but also to demonstrate compliance with religious values and Islamic economic principles. The government is also encouraged to develop an integrated digital system between zakat payments and taxation to enable automatic and efficient tax deductions when zakat is paid through official channels.
Co-Authors Candra Romanda