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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara International Journal of Economic Research and Financial Accounting
Afsha Harnia
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Economics, Econometrics & Finance

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Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue Afsha Harnia; Aisyah Nurhaliza Arifin; Nuratikah Nasution; Samaria Simangunsong; Silva Nurul Hasanah; Galih Supraja6
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.v3i4.346

Abstract

This research aims to comparatively analyze Income Tax Article (PPh) 21 and Income Tax Article (PPh) 22 within the Indonesian taxation system, and examine their implications for taxpayer compliance and state revenue. PPh Article 21 is a tax on income related to employment, services, or activities received by individual domestic taxpayers, such as salaries, wages, honoraria, allowances, and other payments in any name and form. Meanwhile, PPh Article 22 is a tax levied by certain parties related to the import of goods, the purchase of goods by government treasurers, or the sale of goods by certain industries. The research method employed is a literature review and comparative analysis of applicable tax regulations, taxpayer compliance data, and tax revenue data. The findings indicate that differences in object characteristics, collection mechanisms, and tax rates between PPh Article 21 and PPh Article 22 lead to varied implications. PPh Article 21, with its deduction by employers, tends to have a higher level of compliance due to the withholding tax mechanism which reduces the potential for tax evasion. However, regulatory and calculation complexities can affect taxpayer understanding and compliance. On the other hand, PPh Article 22, which functions as a control and revenue security instrument for certain transactions, plays a strategic role in maintaining fiscal stability. Nevertheless, challenges may arise such as potential economic distortions or administrative burdens for certain business actors. The implications for state revenue show that both types of PPh contribute significantly, albeit with different patterns and challenges. This study recommends policy alignment and increased public awareness to optimize taxpayer compliance and the effectiveness of state revenue collection from both types of taxes
MODEL GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN Lita, Lita Hepika Ginting; Andini Syahputri; Khairun Niswa; Afsha Harnia; Irawan
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1494

Abstract

This study analyzes the influence of Good Corporate Governance (GCG) measured through accountability, transparency, and fairness on the Quality of Financial Statements (QFS), wich is assessed based on relevance, reliability, comparability, and understandability. The research method used is quantitative with a causal design. The study population includes individuals who have understanding or involvement in implementing Good Corporate Governance and evaluating financial statement quality, measured through an online questionnaire. The sample consists of 90 respondents who complete the questionnare properly and could be used for analysis. Data were analyzed using PLS-SEM via SmartPLS. The outer model testing shows that all indicators meet the criteria of loading factor > 0.60, AVE > 0.50, and Composite Reliability > 0.70, indicating that all constructs are valid and reliable, the R2 value indicates that Good Corporate Governance has a strong contribution in explaining Quality of Financial Statements. The bootstrapping results reveal that Good Corporate Governance has a positive and significant effect on the quality of fainancial statements, meaning that better implementation of Good Corporate Governance leads to higher-quality financial statements. Overall, this study emphasizes the importance of Good Corporate Governance principles in enhancing transparency, accountability, and the quality of financial information presented by organizations.
Co-Authors Aisyah Nurhaliza Arifin Andini Syahputri Galih Supraja6 Irawan Khairun Niswa Lita, Lita Hepika Ginting Nuratikah Nasution Samaria Simangunsong Silva Nurul Hasanah