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All Journal Center of Economic Students Journal (CSEJ) IECON: International Economics and Business Conference
Hasnidar Syam
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Economics, Econometrics & Finance

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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.
Pengaruh Profesionalisme dan Pengalaman Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud dengan Pelatihan Audit Sebagai Variabel Moderasi Pada Inspektorat Kabupaten Mamuju Fitri Ramadhani; Juliyanty Sidik Tjan; Hasnidar Syam
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/g4r4r891

Abstract

Penelitian ini adalah penelitian kuantitatif yang bertujuan untuk menguji pengaruh profesionalisme dan pengalaman kerja terhadap kemampuan auditor dalam mendeteksi fraud dengan pelatihan audit sebagai variabel moderasi pada Inspektorat Kabupaten Mamuju. Populasi dalam penelitian ini adalah seluruh jumlah auditor dan P2UPD yang bekerja di Inspektorat Kabupaten Mamuju. Sedangkan sampel dalam penelitian ini ditentukan menggunakan teknik sensus sampling atau sampel jenuh, sehingga seluruh jumlah populasi dijadikan sebagai sampel. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini menggunkan metode survei dengan cara menyebarkan kuesioner kepada 34 responden objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linear berganda dengan bantuan aplikasi software Smart PLS 4.0. Hasil analisis menunjukkan bahwa: profesionalisme secara positif berpengaruh tidak signifikan terhadap kemampuan auditor dalam mendeteksi fraud, sedangkan pada variabel pengalaman kerja berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi fraud. Variabel moderasi dalam penelitian ini yaitu pelatihan audit memperlemah pengaruh profesionalisme terhadap kemampuan auditor dalam mendeteksi fraud, serta pelatihan audit memperlemah pengaruh pengalaman kerja terhadap kemampuan auditor dalam mendeteksi fraud.
Co-Authors Achdian Anggreny Bangsawan Juliyanty Sidik Tjan Nuraini Amiruddin Ramadhani Fitri