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All Journal AKUNTABILITAS Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Sosio e-kons JABE (Journal of Applied Business and Economic) Account : Jurnal Akuntansi, Keuangan dan Perbankan Devotion: Journal of Research and Community Service FOCUS: Journal of Social Studies Jurnal USAHA Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Duconomics Sci-meet (Education & Economics Science Meet) International Journal of Law Social Sciences and Management IJHABS
Deddy Dariansyah S
University Indraprasta PGRI
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis atas Penghitungan Penghasilan Kena Pajak sebagai Dasar Penetuan Besarnya Pajak Penghasilan (PPh) Terutang Studi Kasus PT PQR Eliza, Eliza; Clara Monica, Gracia; Dariansyah, Deddy
Ekonomi & Bisnis Vol 23 No 1 (2024): Jurnal Ekonomi & Bisnis Juni 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i1.6611

Abstract

This study discusses the analysis of calculating taxable income as the basis for determining the income tax payable by PT. PQR. The methode used in this study is the method of descriptive analytical with data collection technique using literature studies (Library Research) and field studies (Field Research). The result of this study is that the calculation of taxable income carried out by the company is not fully in accordance with the provisions of tax laws and regulations due to the lack of competent human resources and understanding of the provisions of the tax laws and regulations. Companies are advised to improve the quality and quantity of human resource to be more competent in implementing the provisions of the tax laws and regulations. Keywords : Commercial dan Fiscal Financial Reports, Fiscal Corrections, Taxable income, Income Tax Payable
Sosialisasi Dan Pelatihan Menulis Penelitian Tindakan Kelas di SMK Tri Arga 2 Jakarta Barat Ardiansyah, Tedy; Dariansyah, Deddy; Purwaningsih, Dewi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1188

Abstract

Problems Teachers often face very busy schedules, such as teaching, preparing teaching materials, correcting assignments, attending meetings, and various other administrative work. As a result, the time to prepare Classroom Action Research (PTK) is very limited. Many teachers do not have sufficient background or experience in the field of research. This makes them feel less confident in designing and implementing PTK, especially those involving quantitative methods or data analysis. The aim of the research is for teachers to have expertise in writing, especially scientific articles on classroom action research. The research method uses the lecture method and the demonstration method, where from these two methods it is hoped that teachers can write articles well and correctly in classroom action research. The results of conducting socialization and training using lecture and demonstration methods were then measured using descriptive tests up to comparative t-test exposure. Conclusion The results obtained from the results filled in by the teachers using the Mcnemar comparison test where P Value 0.05 means rejecting H0 where there is a difference in the results of the teachers before and after participating in socialization and classroom action research training.ABSTRAKMasalah Guru sering menghadapi jadwal yang sangat padat, seperti mengajar, mempersiapkan bahan ajar, mengoreksi tugas, menghadiri rapat, dan berbagai pekerjaan administratif lainnya. Akibatnya, waktu untuk menyusun Penelitian Tindakan Kelas (PTK) menjadi sangat terbatas. Banyak guru tidak memiliki latar belakang atau pengalaman yang memadai dalam bidang penelitian. Hal ini membuat mereka merasa kurang percaya diri dalam merancang dan melaksanakan PTK, terutama yang melibatkan metode kuantitatif atau analisis data. Tujuan penelitian agar para guru mempunyai keahlian dalam menulis terutama artikel ilmiah pada penelitian tindakan kelas. Metode penelitian menggunakan metode ceramah dan metode demonstrasi dimana dari dua metode ini dapat diharapkan para guru dapat melakukan penulisan artikel dengan baik dan benar pada penelitian tindakan kelas. Hasil dalam melakukan sosialisasi dan pelatihan menggunakan metode ceramah dan demonstrasi lalu diukur dengan menggunakan uji deskriptif sampai dengan pemaparan uji t perbandingan. Kesimpulan Hasil yang didapatkan dari hasil yang diisi oleh para guru dengan menggunakan uji perbandingan Mcnemar dimana P Value 0,05 artinya tolak H0 dimana adanya perbedaan hasil dari para guru sebelum dan sesudah mengikuti sosialisasi dan pelatihan penelitian tindakan kelas.
ANALISIS PENERAPAN PERHITUNGAN PAJAK PERTAMBAHAN NILAI BERDASARKAN UNDANG UNDANG HARMONISASI PERATURAN PAJAK NOMOR 7 TAHUN 2021 PADA PT. XYZ Dariansyah, Deddy; Akbar, Lutfia Rizkyatul; Djuhartono, Tjipto
JABE (Journal of Applied Business and Economic) Vol 11, No 2 (2024): (JABE) Journal of Applied Business and Economic
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v11i2.23906

Abstract

ANALISIS ATAS PENGHITUNGAN PENGHASILAN KENA PAJAK SEBAGAI DASAR PENENTUAN BESARNYA PAJAK PENGHASILAN TERUTANG OLEH PT SAM Saputro, Mulyo; Djoko Susilo, Danang; Eliza, Eliza; Dariansyah, Deddy
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7411

Abstract

Abstract This study discusses Taxable Income as a basis for calculating the amount of tax payable by PT SAM in 2022. This research is motivated by the difference in revenue and cost recognition between commercial and fiscal. The purpose of this study is to analyze whether PT SAM has calculated Taxable Income in accordance with tax laws and regulations, to find out the obstacles faced and the efforts made to overcome these obstacles. This research uses descriptive analysis method, data collection techniques with literature study, interviews and field studies. The results of this study indicate that the calculation of Taxable Income as a basis for determining the amount of Income Tax payable is not fully in accordance with applicable regulations, the obstacles faced by the company are the lack of human resources who have a background in taxation, resulting in a lack of understanding of tax regulations. Keywords: Fiscal Reconciliation, Taxable Income, Income Tax Payable.
Analysis of Tax Obligations Under Article 21/ 26 and Potential Sanctions for PT NPA Nur Amialia Putri; Syaifuddin AS; Danang Djoko Susilo; Dariansyah, Deddy
International Journal of Law Social Sciences and Management Vol. 2 No. 3 (2025): International Journal of Law Social Sciences and Management
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/ijlssm.v2i3.168

Abstract

In the economic world, tax is one of the sources of state revenue that has an important role to finance budgets related to development and state interests. As the largest source of state revenue, taxes function to finance state expenditures both routine and development expenditures. So to increase tax revenue, the government carries out policies in the form of intensification and extensification which aim to secure and optimize tax revenue. The purpose of this study is to determine whether the implementation of the calculation, withholding, depositing, and reporting of Income Tax Article 21/26 along with potential sanctions carried out by PT.NPA is in accordance with applicable tax provisions, as well as knowing the obstacles faced and solutions to these obstacles. The method used in this research is with data collection techniques, namely literature (library research), conducting direct observations and interviews with employees in the taxation department of PT.NPA to collect data related to the research. Then the data obtained is processed with data processing techniques, namely descriptive and analysis. The conclusion drawn from this research is that the calculation and deduction of Income Tax Article 21/26 and the potential sanctions carried out by PT.NPA are in accordance with the provisions of the applicable Tax Legislation. The obstacles faced by PT NPA in the calculation and deduction, depositing, reporting of Income Tax Article 21 as a whole there are no obstacles and are in accordance with the regulations of the Director General of Taxes Number PER-16 / PJ / 2016. However, human resources who are less competent in understanding the latest tax regulations can cause the tax reporting process to take longer, so that reporting is close to due date.
Analysis of the Application of Income Tax Article 21 Calculation with an Average Effective Rate based on Government Regulation Number 58 of 2023 at PT XYZ Dariansyah, Deddy; Rozali, Muhammad
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.661

Abstract

This study aims to analyze the application of Income Tax Article 21 (PPh Article 21) calculation using the Average Effective Rate (TER) as regulated under Government Regulation Number 58 of 2023, implemented within the corporate environment of PT XYZ. The research uses a quantitative approach with descriptive analysis techniques. Data were collected through literature studies and documentation related to recent tax policies, as well as internal company data concerning the calculation of Article 21 Income Tax. The focus of this research lies in the transition from a progressive tax system to a more simplified, transparent, and practical average effective rate method. The results show that the implementation of the average effective rate simplifies the tax administration process at the company level. Moreover, this approach reduces the potential for errors in calculating and reporting employee income tax, both for permanent and non-permanent employees. The study also found that the implementation of Government Regulation Number 58 of 2023 impacts corporate financial planning, particularly in terms of budgeting for salaries and allowances. This research contributes to practical insights regarding the direct implementation of new tax regulations in the business sector and their implications for compliance and tax efficiency.
Analysis of The Implementation of MSME Tax Calculations Based On The Tax Harmonization Law Number 7 of 2021 In The Bogor Region Dariansyah, Deddy; Meirinaldi, Meirinaldi; Astuty, Pudji
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.371

Abstract

With the enactment of the Law on the Harmonization of Tax Regulations number 7 of 2021, implemented based on the principles of justice, legal certainty, simplicity, efficiency, and national interest, there are several provisions that have an impact on MSME taxpayers, including the imposition of layers of income tax rates (PPH). and changes in non-taxable income, for taxpayers that do not exceed a gross income of Rp. 500,000,000 per year, while taxpayers who exceed gross income of Rp. 500,000,000 to Rp. 4,800,000,000 per year are subject to a 0.5% rate based on PP 23 of 2018 This study discusses the calculation of MSME Taxes with gross income for taxpayers having business in the MSME sector. The method used in this research is qualitative with observations and interviews by analyzing the financial statements of MSMEs and the application of gross Final Income Tax on income from certain business circulations for MSME taxpayers who are food and beverage distributors in 2021, in accordance with Law number 7 of 2021 subject to tariffs Final PPH every month for the efforts of the taxpayer on certain business income
Analysis of Land and Building Tax Revenue In Rural and Urban Areas and Its Contribution to Local Original Revenue In West Halmahera Regency Amira, Wahyuni; Susilo, Danang Djoko; Dariansyah, Deddy
International Journal of Law Social Sciences and Management Vol. 2 No. 4 (2025): International Journal of Law Social Sciences and Management
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/ijlssm.v2i4.202

Abstract

Land and Building Tax-Rural and Urban is one of the contributors to Regional Original Revenue in West Halmahera Regency. This research aims to analyze how much Land and Building Tax-Rural and Urban revenue, and how Land and Building Tax-Rural and Urban contributes to Local Original Revenue collected by the Regional Revenue Office of West Halmahera Regency. This study used a qualitative descriptive method with data collection techniques are deep interviews. The results of this research, the contribution of Land and Building Tax-Rural and Urban to Regional Original Income is highest in 2018, and the lowest in 2020. The contribution during 2017 to 2021 is still very lacking with an interpretation value of 2.04%. This research concludes that Land and Building Tax-Rural and Urban revenues in West Halmahera Regency have fluctuated during 2017-2021
ANALISA PENERAPAN PERHITUNGAN REKONSILIASI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PT XYZ PADA WILAYAH KERJA KANTOR PELAYANAN PAJAK PULO GADUNG Dariansyah, Deddy
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3555

Abstract

ABSTRACTThis research was conducted to determine the application of fiscal reconciliation calculations tocommercial financial reports at PT XYZ, because there are differences in calculations, especially profit with commercial accounting and taxable profit (fiscal). To bridge the differences in commercial financial reports and more efficient fiscal financial reports, fiscal financial reports are prepared together with commercial financial reports, which means that even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process. financial statements. This research method uses a Qualitative Descriptive approach, which describes making a fiscal reconciliation report on PT XYZ's commercial financial reports, as well as collecting a number of other supporting data to get a clear picture of the facts about the state of the 2019 Financial Statements at PT XYZ. The results of this study are the calculation of the Reconciliation Report in the framework of calculating the Corporate Income Tax from the tax profit / loss statement for December 31, 2019 with the net profit before tax based on the calculation in the December 31 commercial income statement obtained by PT amounting to Rp. After calculating the fiscal reconciliation of the commercial income statement, PT XYZ's net income before tax is Rp. 10,315,000,000. Keywords : Fiscal Reconciliation, Commercial Financial Reports, Corporate Income Tax ABSTRAKPenelitian ini dilaksanakan untuk mengetahui penerapan perthitungan rekonsilasi fiskal terhadap laporan keuangan komersial pada PT XYZ, karena adanya  perbedaan perhitungan, terutama laba akuntansi komersial dengan laba kena pajak (fiskal). untuk menjembatani adanya perbedaan dalam laporan  keuangan  komersial  dan  laporan  keuangan  fiskal  yang  lebih  efisien,  maka  LaporanKeuangan fiskal disusun bersama dengan laporan keuangan komersial, yang berarti bahwa meskipun laporan keuangan komersial atau bisnis disusun berdasarkan prinsip akuntansi bisnis, tetapi ketentuan perpajakan dominan dalam proses pelaporan penyusunan laporan keuangan. Metode penelitian ini menggunakan pendekatan Deskriptif Kualitatif, yaitu mendeskripsikan tentang membuat laporan rekonsiliasi fiskal atas laporan keuangan komersial PT XYZ, serta mengumpulkan sejumlah data data pendukung lainnya untuk mendapatkan gambaran fakta-fakta yang jelas tentang hal keadaan Laporan Keuangan Tahun 2019 pada PT XYZ tersebut. Hasil penelitian ini perhitungan Laporan Rekonsiliasi dalam rangka perhitungan Pajak Penghasilan Badan dari laporan Laba/Rugi fiskal untuk 31 Desember 2019 dengan Laba bersih sebelum pajak berdasarkan perhitungan dalam laporan laba-rugi komersial 31 Desember yang diperoleh PT sebesar Rp 11.317.000.000,-. setelah dilakukan perhitungan rekonsilasi fiskal atas laporan laba rugi komersial, laba bersih sebelum pajak menurut fiskal yang dimiliki PT XYZ adalah sebesar Rp. 10.315.000.000 . Kata kunci: Rekonsiliasi Fiskal, Laporan Keuangan komersial Pajak penghasilan Badan
Co-Authors Akbar, Lutfia Rizkyatul Amira, Wahyuni Ardiansyah, Tedy Clara Monica, Gracia Danang Djoko Susilo Dewi Purwaningsih Djoko Susilo, Danang Eliza Eliza Eliza Eliza Meirinaldi Meirinaldi, Meirinaldi Muhammad Rozali Noviariany Noviariany Nur Amialia Putri Pudji Astuty, Pudji Saputro, Mulyo Susilo, Danang Djoko Syahid Syaifuddin AS Tjipto Djuhartono