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All Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI Kajian Ekonomi dan Akuntansi Terapan
Neng Risya
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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Pajak Penghasilan 26 Awie Alpany BR Sitorus; Neng Risya
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1177

Abstract

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.
PERANAN ANGGARAN PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN PIUTANG USAHA BAGI UMKM: TINJAUAN LITERATUR Awie Alpany Br Sitorus; Neng Risya; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8407

Abstract

This study aims to analyze the role of accounts receivable budgeting in improving the effectiveness of accounts receivable management in Micro, Small, and Medium Enterprises (MSMEs). MSMEs commonly apply credit sales as a strategy to increase revenue; however, this practice also creates risks of uncollectible receivables that may disrupt cash flow and threaten business sustainability if not properly managed. This research adopts a qualitative approach using a literature review method, drawing on relevant national and international journal articles published within the last five years. The data were analyzed using descriptive qualitative techniques through classification, comparison, and synthesis of previous research findings. The results indicate that accounts receivable budgeting plays a crucial role as both a planning and control tool in MSME receivable management. The implementation of receivable budgets enables MSMEs to forecast cash inflows, control problematic receivables, increase receivable turnover, and improve cash flow stability. Furthermore, receivable budgeting supports greater financial discipline and facilitates structured evaluation of credit policies. Therefore, accounts receivable budgeting can be considered a strategic, simple, and practical financial management instrument to enhance the effectiveness of receivable management and support the long-term sustainability of MSMEs.
Co-Authors Awie Alpany BR Sitorus Dini Vientiany