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ANALISIS REKONSILIASI FISKAL PT DINAMIKA PRATAMA TAHUN 2020 Kevin, Kevin; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32349

Abstract

The purpose of this research is to determine the application of fiscal reconciliation to PT Dinamika Pratama commercial financial statements in 2020 and find out whether the PT Dinamika Pratama has calculated the Corporate Income Tax Payable under the law’s current tax. The method used in this research is qualitative descriptive analysis and the method of data collection is done through observation,documentation, and interviews with the company.The objects used are commercial financial statements 2020,corporate income tax ,and corporate annual tax return 2020.The results of the study indicate that the preparation of the fiscal financial statements at PT Dinamika Pratama is not in accordance with the UU PPh No 36 Tahun 2008,so it has an impact on the calculation of corporate income tax payable.
ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21, PPH PASAL 22, PPH PASAL 23 DAN PPH PASAL 25 PADA PT. UND TAHUN 2021 Feliciayulitania, Feliciayulitania; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32366

Abstract

UND is one of the non-open companies that deals in chemicals. This company's been operating for 30 years Using technological systems in keeping with the development of The Times and the good organizational structure, pt. Und has been able to compete and survive with competitors until now. The study aims to find out the analysis and income tax calculations of 2021 through data obtained by direct writers from the company, so all available data is complete with evidence. Besides knowing the tax analyses and calculations, the study is also aimed at knowing whether companies follow government regulations or not when it comes to accounting, deposits, and reporting PPH chapters 21, chapter 22, chapter 23, and chapter 25 2021. The types and data sources used by the author are the primary data with data techniques that interview methods and data obtained from descriptive analysis.
ANALISIS PPN DAN PPH BADAN PADA PERUSAHAAN KONSTRUKSI PT. ACG Tiolemba, Febrianne; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32454

Abstract

This research was conducted with the aim of knowing the imposition of income tax rates and corrections contained in the Tax Return period of Value Added Tax on companies. This research was conducted with an interview process to get data on the company's financial statements during 2020 and other information related to what is needed from the company. The results of this study show that the company has applied the final income tax rate in accordance with the applicable provisions and the company also experiences more payment every month so that it can make restitution or compensation.
PERANAN RELAWAN PAJAK SAAT PENDAMPINGAN PELAPORAN SPT TAHUNAN ORANG PRIBADI BERBASIS E-FILING DI KPP PRATAMA JAKARTA TAMANSARI Vieoletta, Callista; Widjaja, Purnamawati Helen
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29287

Abstract

The Tax Volunteer activities at KPP Pratama Jakarta Tamansari with a one-month duration starting from 1 March 2023 to 31 March 2023, are carried out with the aim of increasing public awareness and understanding regarding tax obligations, especially in filling out and reporting individual Annual Tax Returns via e-filing. Apart from assisting in the filling process, Tax Volunteers also play a role in providing education about taxation and assistance in ratifying the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP). The benefits of this activity are many, some of which are gaining new experience in the field of taxation as well as training communication skills by providing education about taxation and assisting taxpayers when reporting their Annual Tax Returns via e-filing. This interaction not only increases taxpayer compliance, but also creates an environment that supports the adoption of e-filing which has a positive impact on the efficiency and effectiveness of the reporting process. The results of this research can be used as a basis for designing a more focused strategy for utilizing the role of tax volunteers, with the aim of increasing the success of e-filing based tax reporting in the future.
ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021 Darell, Christopher; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34955

Abstract

The results of this study aim to identify PT. CDS’ compliance as taxpayer in fulfilling the calculating, paying, and reporting tax obligations in 2021. PT. CDS is engaged in manufacturing Garment Products to be supplied to several brands and offices. The results of this study indicate that PT. CDS has not fully carried out its calculation obligations in accordance with the applicable law, but has fully carried out its payments and reporting obligations in accordance with the regulations.
Analisis Rekonsiliasi Fiskal Laporan Keuangan PT. SME Dalam Menentukan Pajak Penghasilan Terutang Marcella, Gracia; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35317

Abstract

The intention of this research was to interpret the fiscal reconciliation of PT. SME financial statement in deciding income tax payable and make sure that the arrangement of company’s financial statement is properly accurate according to Taxation Law. The subject of this research was the company that is known to be PT. SME. The object used in this resarch was company’s commercial financial statement and fiscal financial statement for the period of 2021. The research design of this study was qualitative analysis. Data assemble methods in this study are the Library Research method and the Field Research. The study shows that some accounts of profit and loss haven’t been done a fiscal correction that will cause to an incorrect calculation of 2021 company’s income tax payable so that the dissimilarity could happen between the accumulation of income tax due according to IAS and Taxation Law related.