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All Journal Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Widjaja, Purnamawati Helen
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PT.DEF BERDASARKAN UNDANG-UNDANG PPH NOMOR 36 TAHUN 2008 Kurnia, Stephanie; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33026

Abstract

This research was conducted with the aim of knowing the cause of the difference between profit by company (commercial profit) and profit according to tax (fiscal profit). In addition, this study was also conducted to determine the appropriate tax rates and calculations. Data obtained in the form of financial statements of PT. DEF, SPT (Annual Notification Letter), and interview results. The research method uses descriptive research and qualitative analysis methods. The results of this study indicate that there are differences in the recognition of vehicle usage costs, telephone costs, depreciation and amortization costs, entertainment costs, and interest income. The company is correct in applying tax rates and in accordance with applicable tax provisions.
ANALISIS KEWAJIBAN PAJAK PERTAMBAHAN NILAI PADA PT. RPH TAHUN 2021 Hiemawan, Rama Perdana; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33121

Abstract

This study aims to analyze the calculation, payment, and reporting of Value Added Tax carried out by PT RPH during 2021 based on the regulations. The type of this research is a case study. The data used in this research are quantitative data such as Periodic VAT Returns for 2021 and Financial Statements for the 2021 period and the qualitative data are the information related to the company and the procedures for preparing Periodic VAT Returns. The analysis method used is descriptive method. The results of this study indicate that the calculations made by the company are correct but there are still delays in fulfilling the obligation to pay and report the VAT Periodic Tax Return made by PT. RPH.
ANALISIS REKONSILIASI FISKAL PT. NRW DALAM MENGHITUNG PPH BADAN TERUTANG TAHUN 2021 Tannia, Clarita; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33764

Abstract

The aim of this study is to determine whether PT. NRW has carried out fiscal reconciliation in accordance with applicable current tax regulations and how to calculate the amount of income tax for PT. NRW after analysis. The research subjects in this study is PT. NRW. The research object used are the financial statements of PT. NRW 2021 according to commercial and fiscal, calculation of corporate income tax payable, as well as Article 28A/29 income tax. This study used a descriptive research design by collecting data through field research (observations and interviews) on the company and library research. The results of this study state that there are several fiscal corrections made by companies that are not in accordance with applicable current tax regulations so that there are differences in the calculation of taxable income and corporate income tax payable after analysis.
THE EQUALIZATION OF PERIODIC VAT RETURN AND ANNUAL TAX RETURN OF CV. LAJ FOR THE YEAR OF 2020 Lukman, Elvini; Widjaja, Purnamawati Helen
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.543-556

Abstract

This research has several purposes, namely to discover the factors that cause difference in the value of gross income reported in Periodic Value Added Tax Return and Annual Tax Return as well as to find out how to perform equalization process to Periodic Value Added Tax Return and Annual Tax Return. This study uses a qualitative descriptive research approach to CV. LAJ, corporate taxpayer who is the subject of this research. With the aim of obtaining data needed in this research, the methods used by the researcher include natural observation, interviews, and documentation studies. The outcomes of the equalization process indicate that the difference in the value of gross income is caused by other operating income transactions, other operating expenses, bonuses, sale discounts, sale returns, claim compensation and cancellation or replacement of output tax invoices.
ANALISIS KEWAJIBAN PAJAK PENGHASILAN PASAL 21, 22, 23, DAN 25 PADA PT XYZ TAHUN 2020 Stefhany, Audrey; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26441

Abstract

The purpose of this study was to determine the compliance of corporate taxpayers of PT XYZ in calculating, payment and reporting tax obligations in 2020. PT XYZ in this case is a corporate taxpayer engaged in automotive interior manufacturing. Data processing techniques used in this study are data reduction, data presentation in tabular form and draw conclusions. The results of this study indicate the compliance of PT XYZ in calculating income tax (PPh Article 21, PPh Article 22, PPh Article 23, and PPh Article 25) in accordance with the laws and regulations regarding income tax as well as payment and reporting taxes before the specified time limit. . The implication of this research is that companies can calculate their income tax and make deposits and reports in accordance with applicable regulations. However, several times the company was late in making payment and reporting.
ANALISIS REKONSILIASI FISKAL DALAM MENENTUKAN PAJAK PENGHASILAN TERUTANG PT. MNO TAHUN 2020 Michelle, Michelle; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26657

Abstract

The purpose of this research is to determine whether the recognized expenses and income in the fiscal financial statement of PT. MNO for 2020 are in accordance with the applicable tax regulations, calculate the corporate income tax for 2020, and to find out the cause of the difference between commercial financial statements and fiscal financial statements. The study applied a qualitative descriptive research design. Sample determination in this study is using probability sampling method with simple random sampling technique. The results of the study indicate that the preparation of the fiscal financial statements at PT MNO is not in accordance with the UU PPh No. 36 Tahun 2008, because there are still uncorrected expense and income accounts that affect the calculation of Corporate Income Tax Payable.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020 Chrissiera, Denisa; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28658

Abstract

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.
ANALISIS KEWAJIBAN PPH 21, 23 DAN 4 AYAT 2 PT NICK 2020 Weslyn, Renny; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28748

Abstract

This research aims to find out how the NICK company which is engaged in cold storage rental has carried out its tax obligations as stipulated in the current tax regulations in Indonesia. This study was also conducted to test compliance with the deposit and reporting of PT NICK's Tax Period Tax Return on these three tax aspects in fulfilling their tax obligations as corporate taxpayers. This study uses a qualitative method. Qualitative methods are research methods based on post-positivity, which are used to study the state of natural objects where researchers will use them as key instruments, data collection techniques that are carried out in a combined manner. This type of research uses descriptive research and the data sources used are secondary data and primary data. The results of this study indicate that PT NICK has carried out its tax obligations on these three aspects and is in accordance with the applicable tax regulations. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2. However, it appears that PT NICK's calculations and withholdings have been found to have underpaid income tax article 21 from January to December 2020.
ANALISIS KEWAJIBAN PERPAJAKAN PADA PT ABC TAHUN 2020 Jonathan, Vanessa; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30728

Abstract

The purpose of this study was to determine and analyze the tax obligations of income tax article 21, article 25, and article 4 paragraph 2 at PT ABC in 2020. Data collection techniques were obtained through interviews and documentation. The type of research used is a case study using quantitative methods. The results of this study indicate that PT ABC has carried out tax obligations such as reporting, paying, and withholding income tax article 21, article 25, and article 4 paragraph 2 in 2020 in full compliance with the tax provisions of Law Number 36 of 2008.
ANALISIS PERHITUNGAN DAN PELAPORAN PPH 22, PPH 23, PPH 25 PADA PT. MODERN JAYA FARMA Tiran, Elsi Yefia; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31128

Abstract

The purpose of this study is to determine the calculation and reporting of PPh Article 22, PPh Article 23 and PPh Article 25 at PT. Modern Jaya Farma 2020. Data collection was obtained from interviews and documentation. The type of research used is a case study with quantitative methods. The results of this study stated that PT. Modern Jaya Farma has performed its tax obligations by calculating and reporting Income Tax Article 22 carried out by third parties. The calculation of Income Tax Article 23 is in accordance with the applicable tax provisions. The deposit and reporting of Income Tax Article 23 is not in accordance with the applicable tax provisions due to errors and delays in making the deposit. Reporting. Income Tax Article 25 is in accordance with the applicable tax provisions.
Co-Authors Chrissiera, Denisa Feliciayulitania, Feliciayulitania Hiemawan, Rama Perdana Jonathan, Vanessa Kevin kevin Kurnia, Stephanie Lukman, Elvini Michelle, Michelle Stefhany, Audrey Tannia, Clarita Tiolemba, Febrianne Tiran, Elsi Yefia Weslyn, Renny