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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Putri, Nessa Pavetria
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Economics, Econometrics & Finance

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Analisa perhitungan dan pemotongan PPh pasal 21 terhadap peraturan pemerintahan NO. 58 Tahun 2023 Putri, Nessa Pavetria; Kirana, Nanda Wahyu Indah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13663

Abstract

Taxes are mandatory monetary payments due to the government from all citizens; these funds serve both the public and the government. When businesses and people get money, they are subject to a tax called income tax. PPh Article 21 imposes a tax on any remuneration received by domestic individual taxpayers in relation to their employment, whether in the form of salary, wages, honorarium, allowances, or any other name or form. Article 21 of Government Regulation Number 58, which deals with Tax Rate Cuts, and its derivative laws, especially Minister of Finance Regulation Number 168 of 2023, lay forth the notion of relaxation with respect to income related to work, services, and activities of individual taxpayers. Our study's overarching goal is to ascertain whether or not PT. ABC's income tax filings, calculations, and applications comply with the requirements of Taxation Law no. 58 of 2023. The data analysis technique used is the descriptive analysis approach, which is a means of talking about issues that gives details about a scenario or data and how to apply that description to form conclusions about how to solve current problems. Article 21 of Law No. 58 of 2023 and the processes outlined in the Indonesian Tax Regulations are followed when determining how to calculate, withhold, and submit income tax. In accordance with the company's monthly arrangement, each employee receives their compensation straight at the start of each month.
Pengaruh Corporate Governance dan Profitabilitas Terhadap Tax Management Pada Perusahaan Perusahaan Pertambangan Putri, Nessa Pavetria; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8789

Abstract

Tax management is a crucial issue in mining companies since this sector still shows a relatively low level of tax compliance. This study examines the effect of corporate governance and profitability on tax management. The sample consists of 33 mining companies listed on the Indonesia Stock Exchange during 2021-2023, resulting in 99 obeservations selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 29, including normality test, classical assumption test, t-test, F-test, and coefficient dettermination. The results indicate that corporate governance, proxied by the proportion of independent commisioners, has a positive and significant effect on tax management (t = 2.023; sig = 0.046). profitability measured by ROA also has a positive and significant effect on tax management (t = 52.508; sig = 0.000). simultaneously, both variables significantly influence tax management (F = 1,382.745; sig = 0.000) with a contribution of 96.6%. These findings highlight that better corporate governance implementation and higher profitability lead to higher levels of corporate tax compliance.
Co-Authors Kirana, Nanda Wahyu Indah Sari Andayani