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All Journal BUDGETING : Journal of Business, Management and Accounting Jurnal Greenation Ilmu Akuntansi
Nurhidayah, Dhea Alifia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi Nurhidayah, Dhea Alifia; Setiawan, uhammad Surya; Noura, Ghaniya; Wahono, Puji; Pahala, Indra
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method. Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.
Analisis Financial Distress dan Fraud Pentagon dengan Moderasi Firm Size Terhadap Fraudulent Financial Statement Nurhidayah, Dhea Alifia; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, financial stability, ineffective monitoring, changes in auditor, changes of director, dan frequent CEO’s pictures, dengan firm size sebagai variabel moderasi, terhadap pendeteksian fraudulent financial statements. Sampel terdiri atas 43 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2019-2023, sehingga diperoleh 215 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model (CEM) melalui EViews 13. Hasil penelitian menunjukkan bahwa financial distress, changes in auditor, dan changes of director berpengaruh positif dan signifikan terhadap pendeteksian fraudulent financial statements, sedangkan financial stability berpengaruh negatif dan signifikan. Ineffective monitory dan frequent CEO’s pictures tidak berpengaruh signifikan. Analisis moderasi menunjukkan bahwa firm size tidak signifikan memoderasi hubungan antara financial stability dan fraudulent financial statements.  
Co-Authors Indra Pahala Musyaffi, Ayatulloh Michael Noura, Ghaniya Setiawan, uhammad Surya Wahono, Puji Zakaria, Adam