Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Rizky Natasya
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income Hafidz Sagala; Fayakhun Wibisono; Rahmadi Zikri Chandra; Zahira Naswa; Ramadani Ramadani; Rizky Natasya; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.344

Abstract

This article aims to explain that income tax 21 is a tax imposed by domestic taxpayers who are usually in the form of salaries, wages, allowances, and other payments. this article also provides a thorough understanding of the subject, object, and calculation of income tax 21 (PPH 21). This article uses a quantitative descriptive approach method, because this method is suitable for exploring, explaining, and analyzing various concepts related to income tax 21. the results of the discussion of this article provide us with insight into the importance of understanding income tax 21 for employers and employees in fulfilling their obligations as taxpayers in accordance with Indonesian tax regulations and by knowing how the income tax 21 mechanism we can avoid errors in tax withholding and reporting. this article explains how income tax 21 is subject to progressive rates ranging from 5% to 35% rates depending on the amount of Taxable Income (PKP)
Information System Audit Based on ISO/IEC 27001: A Case Study of a Culinary Small and Medium Enterprise Mira Agustina; Andini Syahputri; Rizky Natasya; Neng Sri Wardhani
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.93

Abstract

Small and Medium Enterprises (SMEs) increasingly rely on information systems to support operational efficiency, customer management, and financial transactions. However, limited awareness and resources often cause SMEs to neglect information security governance, exposing them to data breaches and operational risks (ENISA, 2021). This study aims to evaluate the effectiveness of information security controls in a culinary SME using the ISO/IEC 27001 framework. A qualitative case study approach was employed, involving document analysis, interviews, and observation of information system practices within the organization (Yin, 2018). The audit results reveal several gaps in information security implementation, particularly in access control, risk assessment, and incident management. These findings indicate that although basic controls are in place, the SME has not yet aligned its practices with ISO/IEC 27001 requirements. This study contributes by providing a practical audit model for SMEs to improve information security governance in a cost-effective and structured manner (ISO, 2022).
Co-Authors Andini Syahputri Fayakhun Wibisono Galih Supraja Hafidz Sagala Mira Agustina Neng Sri Wardhani Rahmadi Zikri Chandra Ramadani Ramadani Zahira Naswa