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All Journal Jurnal Sosial dan Sains International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Ferdila
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Humanities Astronomy Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU Ita Mustika; Ferdila; Khadijah; Viola Syukrina E Janrosl
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.43

Abstract

SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.
The Effect of the Implementation of E-Filing, Service Quality, and Taxpayer Awareness on Individual Taxpayer Compliance in Submitting Annual Tax Returns at KPP Pratama South Batam in 2019–2023 Salsabila, Guliva; Ferdila; Richmayati, Maya
Jurnal sosial dan sains Vol. 5 No. 4 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i4.32113

Abstract

This study aims to examine the influence of e-filing implementation, service quality, and taxpayer awareness on individual taxpayer compliance at the KPP Pratama Batam Selatan. The method used is multiple linear regression analysis with data obtained through interviews, questionnaires, and documentation. The results show that e-filing implementation, service quality, and taxpayer awareness simultaneously have a significant impact on taxpayer compliance. The implementation of e-filing and good service quality significantly influences the increase in taxpayer compliance, while taxpayer awareness also contributes to enhancing compliance. This study suggests that the Directorate General of Taxes should continue to improve services, expand the use of e-filing technology, and educate the public on the importance of tax obligations.
Co-Authors E Janrosl, Viola Syukrina Ita Mustika Khadijah Maya Richmayati Salsabila, Guliva