Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Padma: Jurnal Pengabdian Kepada Masyarakat
Humaimah, Sunni
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Optimalisasi Pelaporan Pajak Untuk Perusahaan Wedding Venue dan Organizer di PT Swasana Wedding Humaimah, Sunni; Nuryati, Neni; Nadilah Putri, Novita; Bulan, Sri; Hanapiah; Widiyati, Dian
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1650

Abstract

Pajak adalah salah satu sumber pendapatan negara yang sangat berperan penting dalam pertumbuhan ekonomi negara Indonesia, salah satu jenis pajak yaitu Pajak Penghasilan. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis terkait dengan mekanisme penerapan pajak secara umum di PT Swasana Wedding. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi terkait perhitungan, pembayaran,dan pelaporan pajak. Kesimpulan dari pengabdian kepada masyakat ini adalah bahwa akan dilakukan pendampingan dalam manajemen dalam pengembangan sumber daya manusia di Perusahaan dalam memahami aspek pajak.
Dampak Perubahan Mekanisme Perhitungan Pajak Penghasilan PPh 21 Bagi Cash Flow Perusahaan (Studi Kasus Wajib Pajak Perusahaan) Hanapiah, Hanapiah; Bulan, Sri; Humaimah, Sunni; Sugiyanto, Sugiyanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1276

Abstract

This study investigates the impact of the new calculation mechanism of Article 21 Income Tax (PPh 21), particularly the application of the Average Effective Rate (TER), on corporate cash flow. While prior studies have discussed compliance and tax administration reform, limited attention has been given to how regulatory changes affect companies that provide tax allowances to employees. This research aims to fill that gap by analyzing the financial implications for a case company in the insurance sector. Using a qualitative descriptive approach, data were collected through document analysis, including company payroll and tax calculation reports, supported by relevant regulations such as PER-16/PJ/2016, PP No. 58/2023, and PMK 168/2023. The results show that the TER mechanism increases the tax burden for January to November, while in December the company experiences overpayment. A comparison between TER and the progressive tax method reveals that both lead to the same total annual liability, yet with different monthly cash flow impacts. The findings provide practical insights for companies in designing tax planning strategies to mitigate regulatory changes and strengthen financial management.
Co-Authors Hanapiah Hanapiah, Hanapiah Nadilah Putri, Novita Nuryati, Neni SRI BULAN Sugiyanto - Widiyati, Dian