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All Journal IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight
Achdian Anggreny Bangsawan
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Adjustment Of Income Tax for Employee Based On Average Effective Rate (TER) Scheme. Is This Effective? Achdian Anggreny Bangsawan; Hasnidar Syam; Nuraini Amiruddin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/59bs0z06

Abstract

This study aims to analyze the differences between calculating PPh 21 for employees using the TER scheme and previous provisions and how the impacts both the company and employee. This research was conducted using a qualitative descriptive approach. Data collection techniques through literature studies and interviews. Data analysis techniques using comparatives analysis. The process of calculating monthly PPh 21 is indeed simplified by using the TER scheme, but the risk of overpayment or underpayment at the end of the year can add to the complexity of tax management for companies and employees. This policy only shifts the complexity of calculating PPh 21 to the end of year. Research result show that the process of calculating monthly PPh 21 is indeed simplified by using the TER scheme, but the risk of overpayment or underpayment at the end of the year can add to the complexity of tax management for companies and employees. This policy only shifts the complexity of calculating PPh 21 to the end of year. Although this policy has a good intentions, its impact on companies and employees is still debatable, especially in terms of the fairness and effectiveness of simplication. For companies, managing tax underpayments and overpayments at the end of year can add to the administrative burden and affect cash flow. This policy also effects the amount of take home pay employees receive each month.
Increasing Tax Awerenes for Micro-Enterprise Entrepreneurs in Coastal Areas : An Education and Mentorship Approach Sirajuddin; Natsaha Mazna Ramli; Muhammad Khaedar Sahib; Masdar Ryketeng; Muhammad Idrus; Achdian Anggreny Bangsawan; Miftha Farild
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8jb9ra19

Abstract

Micro-enterprises play a crucial role in supporting local economic growth, particularly in coastal areas where communities depend heavily on informal business activities such as fisheries, seafood processing, small trading, and water-based services. Despite their economic contribution, tax awareness among micro-enterprise entrepreneurs in these regions remains remarkably low, limiting their access to formal financial services and government support programs. This community engagement program aims to enhance tax awareness and compliance through an integrated education and mentorship approach specifically designed for coastal micro-business actors in South Sulawesi. The program incorporates interactive tax literacy training, hands-on mentoring, and practical demonstrations on administrative processes such as Taxpayer Identification Number (NPWP) registration, tax reporting, and the use of digital tax platforms. Collaboration with Universiti Sains Islam Malaysia, the International Association of Economic and Business, several local universities, community organizations, traditional institutions, and Masjid Terapung Ar-Rahma Tallo ensures a culturally grounded and community-based implementation strategy. The program addresses key issues faced by micro-entrepreneurs, including limited financial literacy, negative perceptions of taxation, minimal access to digital services, and the absence of personalized guidance. Findings indicate that the combination of contextual education and continuous mentorship significantly improves participants’ understanding, confidence, and willingness to comply with tax obligations. Beyond increasing tax awareness, the initiative strengthens community networks, enhances entrepreneurial capacity, and supports the development of a more inclusive and sustainable local economic ecosystem. This model offers a scalable framework for tax empowerment in underserved coastal communities.
Co-Authors Hasnidar Syam Miftha Farild Muhammad Idrus Muhammad Khaedar Sahib Natsaha Mazna Ramli Nuraini Amiruddin Ryketeng, Masdar Sirajuddin