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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Fitria Novi Nuraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Dampak Penerapan Peraturan Pemerintah No 58 Tahun 2023 Terhadap Pemotongan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Orang Pribadi Fitria Novi Nuraini
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1123

Abstract

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.
Dampak Implementasi E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak Fitria Novi Nuraini
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2869

Abstract

Taxes are one of Indonesia's main sources of income. In the government's efforts to improve tax compliance, e-filing and e-billing systems are used. The aim of this research is to find out how the implementation of e-filing, e-billing systems and better understanding of taxes affects taxpayer compliance in the city of Bandung. This research uses quantitative methodology. The research population is taxpayers registered at KPP Pratama Bandung Cibeunying. The research sample was 100 individual taxpayer respondents registered at KPP Pratama Bandung Cibeunying. The research hypothesis was tested using multiple regression analysis. Research shows that the use of e-filing and e-billing does not partially influence the increase in taxpayer compliance in Bandung City, and understanding tax levels only slightly influences this increase. Research shows
Peran Teknologi Blockchain dalam Meningkatkan Keandalan Akuntansi Fitria Novi Nuraini
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i2.3421

Abstract

In an increasingly complex digital era, the demand for a transparent, reliable, and efficient accounting system is increasing. Conventional accounting systems still face various challenges, such as potential data manipulation, recording errors, and dependence on third parties for the verification process. Blockchain technology is present as a potential solution to strengthen the integrity and transparency of the accounting system through a decentralized and immutable ledger recording mechanism. This study aims to examine how blockchain can be applied in accounting systems and to what extent this technology is able to improve the reliability of accounting information. The method used is a literature review, by analyzing 20 scientific articles published between 2020 and 2025. The results of the study show that blockchain has great potential in increasing efficiency, reducing audit costs, and minimizing the risk of fraud and data manipulation. However, challenges such as implementation costs, scalability, and regulatory uncertainty are the main obstacles to its adoption. This study provides a deeper understanding of the opportunities and constraints of implementing blockchain in accounting, and opens up space for further research related to the integration of this technology into modern accounting practices.
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