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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Akuntansi'45 Justika : Jurnal Sistem Informasi Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI
Diarany Sucahyati
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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ANALYSIS OF VAT COMPLIANCE PADA PT. ABC: Analisis Kepatuhan Pajak Pertambahan Nilai pada PT. ABC Divanda Oktavia Rizkita; Diarany Sucahyati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21877

Abstract

Pajak Pertambahan Nilai (PPN) yang lebih dikenal dengan pajak konsumsi merupakan bagian dari salah satu jenis pajak negara. PT. ABC merupakan perusahaan retail yang menjual buku dan alat tulis yang terdaftar sebagai PKP namun mempunyai keterbatasan dalam memenuhi kewajiban perpajakannya. Oleh karena itu, tujuan penelitian ini adalah menganalisis dan menjelaskan tata cara penghitungan tarif PPN yang berlaku, memahami proses penyetoran dan pelaporan PPN, serta mengukur tingkat kepatuhan dalam melaporkan SPT Masa PPN. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan 2 jenis data yaitu data primer dan data sekunder. Data primer dalam penelitian ini berasal dari wawancara dan observasi langsung. Sedangkan data sekunder yang digunakan peneliti adalah dokumentasi melalui laporan SPT Masa PPN dari Direktorat Jenderal Pajak mengenai pelaksanaan dan kepatuhan pelaporan PPN. Dari hasil penelitian PT. ABC memiliki beberapa kriteria wajib pajak yang telah terpenuhi, yaitu telah terdaftar sebagai PKP, melaporkan SPT tepat waktu, tidak memiliki utang pajak, dan tidak memiliki catatan melakukan tindak pidana di bidang perpajakan. Value Added Tax (VAT), better known as consumption tax, is part of a type of state tax. PT. ABC is a retail company that sells books and stationery which is registered as PKP but has limitations in fulfilling its tax obligations. Therefore, the aim of this research is to analyze and explain the procedures for calculating the applicable VAT rates, understand the VAT deposit and reporting process, and measure the level of compliance in reporting Periodic VAT SPT. The method used in this research uses qualitative methods. This research uses 2 types of data, namely primary data and secondary data. Primary data in this research comes from interviews and direct observation. Meanwhile, the secondary data used by researchers is documentation through Periodic VAT SPT reports from the Directorate General of Taxes regarding the implementation and compliance of VAT reporting. From the research results of PT. ABC has several taxpayer criteria that have been met, namely having been registered as a PKP, reporting SPT on time, having no tax debt, and having no record of committing a crime in the field of taxation.
ANALISIS PELAPORAN SPT TAHUNAN 1770 WAJIB PAJAK ORANG PRIBADI PADA KKP JAS Fauzan Attamimi; Diarany Sucahyati
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024): Juli : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i4.2198

Abstract

Taxes act as the main source of state funding obtained from community contributions which can be collected compulsorily without direct compensation. One of the community's obligations is to submit the Annual SPT report. Currently, there are still taxpayers who experience problems in submitting their Annual SPT, especially form 1770. The aim of this research is to find out and analyze the reporting of the 1770 Annual SPT of Individual Taxpayers at the JAS KKP. This research uses descriptive qualitative research methods. The required data was obtained through observation and interview techniques. The results of this research indicate that the complexity of tax regulations is the reason clients use KKP JAS services. The reporting of the 1770 Annual SPT for Individual Taxpayers by KKP JAS has been carried out based on applicable tax regulations. In accordance with the services provided by DJP, KKP JAS uses e-form media. JAS KKP usually reports SPT early to prevent problems that might occur.
PENERAPAN SISTEM E-BUPOT UNIFIKASI UNTUK PELAPORAN PPH PASAL 23 Achmad Hidayat, Rovino; Diarany Sucahyati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2190

Abstract

Tax management is a crucial aspect in maintaining the stability and sustainability of a country's economy. Income Tax (PPh) is the main source of revenue for the government. Income Tax Article 23 is a tax that is deducted from income such as interest, royalties and dividends. Prior to the adoption of Unification e-Bupot, all administrative processes were carried out manually, which was often prone to errors and took a long time. This research aims to analyze the Unification e-Bupot system in reporting Income Tax Article 23 (PPh Article 23). E-Bupot Unification is an electronic innovation that facilitates online tax withholding and reporting, aiming to reduce fraud, increase accuracy and simplify the obligations of tax withholding agents. This research uses a qualitative descriptive approach by collecting data through observation, direct interviews and literature study. The analysis results show that e-Bupot Unification provides significant benefits in increasing taxpayer compliance and tax administration efficiency. However, technical challenges such as bugs in the system are also a major concern that needs to be addressed to improve the overall performance of this application.
Analisis Perhitungan Pajak Penghasilan Pasal 29 CV GI April Dwi Anggraini; Diarany Sucahyati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2203

Abstract

Research on CV GI, a company engaged in the gas industry, reveals the impact of fiscal corrections on Income Tax Payable (PPh). The purpose of this study is to determine whether the fiscal corrections made by the company are in accordance with the Financial Accounting Standards (SAK) and tax regulations and the amount of underpayment of Income Tax Payable. By using the descriptive analysis method, researchers describe and analyze data related to the calculation of Income Tax Article 29 at CV. GI. The results showed that there were differences between the fiscal corrections made by CV GI with the provisions of SAK and tax regulations. This difference results in changes in fiscal profit and taxable income (PKP). Based on the research findings, the company needs to improve its understanding of SAK and tax regulations related to fiscal correction, the company needs to review its fiscal correction policy to ensure compliance with SAK and tax regulations, and the company can consider assisting the fiscal correction process with professionals, such as tax consultants, to ensure accuracy and compliance with regulations. This research makes an important contribution in understanding the impact of fiscal correction on income tax. By implementing the recommendations provided, companies can minimize the risk of tax underpayment and ensure compliance with tax regulations.
Analisis Perhitungan Pajak Penghasilan Pasal 25 pada CV SJC Dewi Putri Pratiwi; Diarany Sucahyati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 9 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i9.2305

Abstract

Pajak merupakan kewajiban bagi setiap warga negara, baik individu maupun badan usaha, untuk membayar sejumlah uang kepada negara sesuai dengan undang-undang perpajakan. Dalam penerapannya masih terdapat wajib pajak yang belum memahami dengan baik bagaimana perhitungan pajak penghasilan yang harus dibayarkan kepada negara. Pajak Penghasilan Pasal 25 merupakan salah satu bentuk kontribusi wajib pajak baik orang pribadi ataupun badan yang diberikan kepada negara dengan mengangsur pajak terutangnya setiap bulan. Tujuan dari penelitian ini untuk menganalisis perhitungan Pajak Penghasilan Pasal 25 pada CV SJC dalam satu tahun pajak berjalan. Penelitian ini menggunakan penelitian metode deskriptif kualitatif, artinya penelitian dilakukan dengan mengumpulkan, dan menganalisa data yang dikumpulkan serta memberi keterangan-keterangan yang dihadapi. Hasil penelitian menunjukkan bahwa CV SJC telah melaksanakan kewajiban perpajakannya dengan menghitung angsuran PPh Pasal 25 sesuai dengan aturan perpajakan yang berlaku di Indonesia. Dengan begitu diharapkan agar perusahaan selalu membayar pajak tepat waktu agar tidak dikenai sanksi/denda yang berakibat merugikan perusahaan.
Analisis Perhitungan Pajak UMKM dengan PP 55 Tahun 2022 Laily, Aulia Najmi; Diarany Sucahyati
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3388

Abstract

Taxes play an important role in the life of a country, especially in Indonesia. This tax is used to achieve goals such as development, state interests, and economic regulation in Indonesia. Therefore, as an Indonesian citizen, LG also participated as a Private Taxpayer in making its tax payments. Because LG will report tax payments, researchers assist KKP EDS in filling out SPT OPs, where SPT OP itself has 3 types of E-Forms, including 1770, 1770S, and 1770SS. LG itself is a free worker who will use e-Form 1770. In this e-Form, there is an appendix in the form of PP23/PP55 which is the PPh Final in accordance with PP No. 55 of 2022, which states that the gross income in a year if it reaches Rp500,000,000.00 in a year, therefore researchers explained that LG's income subject to the PPh Final is 0.5% . Therefore, the result of this research is that LG will be subject to the PPh Final starting from September to December because LG's gross income has reached Rp500.000.000 in August and September will be subject to the PPh Final.
EFISIENSI PENGELOLAAN KEUANGAN TERHADAP PEMASUKAN DAN PENGELUARAN DANA KELOMPOK KKN Yesica Arinda Damayanti; Diarany Sucahyati
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.7

Abstract

Dalam banyak aspek kegiatan, pengelolaan terhadap keuangan merupakan salah satu faktor penting yang harus dilakukan. Beberapa masalah terkait keuangan seperti kekurangan dana kemungkinan dapat timbul akibat dari tidak dilakukannya pengelolaan keuangan yang terstruktur dan efisien terutama dalam perencanaannya. Artikel ini menggunakan metode kualitatif dan observasi dengan analisis dan pengamatan langsung serta studi pustaka yang menganalisis bagaimana pemasukan dan pengeluaran dana dilakukan. Dengan dilakukannya pengelolaan keuangan yang terstruktur dan efisien tersebut, diharapkan mampu menjadi dasar akuntabilitas kelompok serta terjaganya transparansi keuangan. Evaluasi dilakukan dengan pengecekan dan pencatatan secara berkala untuk mengetahui saldo akhir periode hari tertentu agar dana dapat digunakan secara maksimal. Dari kegiatan pengelolaan keuangan yang efisien pada Kelompok 21 Kuliah Kerja Nyata (KKN) Universitas Pembangunan Nasional “Veteran” Jawa Timur, seluruh anggota kelompok dapat memanfaatkan dana yang tersedia dengan baik agar terlaksananya keseluruhan program kerja yang telah dibuat serta cukup digunakan untuk pemenuhan kebutuhan sehari–hari.
Optimalisasi Sistem Akuntansi PT XYZ Melalui Accurate Online Andra Andira Eka Puspita; Diarany Sucahyati
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 5 No 2 (2025): Desember 2025
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v5i2.9522

Abstract

Artikel ini membahas bagaimana PT XYZ melakukan migrasi sistem pelaporan keuangan dari Microsoft Excel ke Accurate Online pada Januari 2025. Seluruh proses migrasi didokumentasikan dalam studi kasus. Hal ini mencakup persiapan dan pemindahan data Excel lama, pengaturan preferensi pengguna, menjalankan proses secara paralel, dan pelatihan tim. Menurut hasil analisis, Accurate Online meningkatkan efisiensi tenggat waktu pelaporan bulanan dan mengurangi kesalahan entri. Selain itu, kombinasi e-invoicing dan SPT memudahkan kepatuhan terhadap peraturan perpajakan. Sistem berbasis cloud ini juga menyediakan jejak audit lengkap dan riwayat versi, sehingga Anda dapat dengan mudah membatalkan perubahan dan berkolaborasi secara real-time tanpa harus menghadapi konflik file. Artikel ini diakhiri dengan rekomendasi praktik terbaik, seperti mengimplementasikan bagian-bagian penting sistem secara bertahap, memilih pengguna super, dan menggunakan AI untuk menganalisis data secara otomatis
Co-Authors Achmad Hidayat, Rovino Andra Andira Eka Puspita April Dwi Anggraini Dewi Putri Pratiwi Divanda Oktavia Rizkita Fauzan Attamimi Laily, Aulia Najmi Yesica Arinda Damayanti