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Suhirman Madjid
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Setianingrum, Any; Madjid, Suhirman; Asaari, Masagus
Jurnal Ekonomi Pembangunan Vol 16, No 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.651 KB) | DOI: 10.22219/jep.v16i1.8200

Abstract

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA Any Setianingrum; Suhirman Madjid; Masagus Asaari
Jurnal Ekonomi Pembangunan Vol. 16 No. 1 (2018): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jep.v16i1.8200

Abstract

This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of tax payment control can recruit muzaki to enter groups paying zakah as well as taxes, without causing double burden for the Moslem population. The policy is in line with PSAK 101, where zakah is not involved in the income statement. The policy also helps the role of the state to allocate funds specifically to the poor in accordance with the mandate of the 1945 Constitution, which is not found in the provisions on tax allocations.
Pengaruh Tarif Pajak, Ketetapan Pengalokasian Pajak dan Keadilan Pajak terhadap Tax Evasion oleh Wajib Pajak Orang Pribadi Ima Syafi’ah Rahayu; Suhirman Madjid
Majalah Sainstekes Vol 5, No 2 (2018): Desember 2018
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.214 KB) | DOI: 10.33476/ms.v5i2.930

Abstract

One of the income of the country is tax. Tax used to fund welfare and prosperity life masyarakat. The fundamental characteristics tax is force and systems impressed difficult and intractable resulting in the tax disobedient in paying its tax. In general taxpayers seek to make can pay decline possible amout tax or him as much as possible avoid. There are two ways to minimise taxes, the first with tax avoidance and tax evasion. This study aims todo analyze factors affecting tax evasion. As for those factors is the influence tax rate, the accuracy of the allocation of tax and tax equality. Population in this research is taxpayers individual listed on KPP Pratama Bekasi Utara. Sample in this research determined based on a method of convenience of sampling, data collected  by the division of the questionnaire. The method of analysis lab data used is linear regression multiple. Based on the analysis shows taht tax rate have a positive influence and significant impact on tax evasion, the accuracy of the allocation of tax have a negative influence and a significant impact on tax evasion, the tax equality have a negative influence and significant impact on tax evasion.
Analisis Penerapan Perencanaan Pajak (Tax Planning) PPH Pasal 21 sebagai Upaya Efesiensi Beban Pajak Wajib Pajak Badan Dian Nur Febria; Suhirman Madjid
Majalah Sainstekes Vol 6, No 1 (2019): JUNI 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.336 KB) | DOI: 10.33476/ms.v6i1.1214

Abstract

Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.
HOW IS THE REAL SECTOR INDEX USED FOR PRICING? Any Setianingrum; Suhirman Madjid; Perdana Wahyu Santosa
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.15

Abstract

Abstrak: Bagaimana Indek Sektor Riil Digunakan untuk Penetapan Harga? Tujuan penelitian adalah mengidentifikasi elemen-elemen kunci dalam implementasi indeks sektor riil perbankan Islam. Metode yang digunakan adalah analytic network proses (ANP). Penelitian ini menemukan bahwa bagaimanapun harga adalah persoalan mikro, sehingga bank seharusnya tidak hanya menggunakan pendekatan makro. Bank perlu membangun meta data mikro pada masing-masing sektor usaha nasabahnya. Prioritas data yang bisa digunakan adalah laporan keuangan dari perusahaan terdaftar di bursa. Metode the level of cash generated menjadi prioritas formula untuk menjadi panduan harga pada masing-masing pembiayaan bisnis.Abstract: How is the Real Sector Index Used for Pricing? This research tries to identify the key elements in the implementation of the real sector index for Islamic banking. The method used is the analytic network process (ANP). This research finds that however, the price is a micro issue so that banks should not only use a macro approach. Banks need to build micro metadata on each of their customers' business sectors. The priority data that must be used are the financial statements of companies listed on the stock exchange. The level of cash generated method becomes the priority formula to guide the price of each business financing.  
Pengaruh Penerapan Tax Amensty Terhadap Penerimaan Pajak Suhirman Madjid; Sofia Sofia
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 1 (2019): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i1.3342

Abstract

Kebijakan Tax Amnesty diharapkan dapat menarik kembali harta WNI yang berada di luar wilayah NKRI. Terdapat indikator yang dipengaruhi dengan adanya Tax Amnesty diantaranya penerimaan pajak dan potensi perluasan basis data pajak, potensi perluasan basis pajak didalamnya terdiri dari jumlah kepatuhan wajib pajak dan jumlah harta yang diungkap dan/atau dialihkan. Penelitian ini bertujuan untuk menganalisis secara diskriptif pengaruh penerapan Tax Amnesty sebagai salah satu instrumen yang digunakan pemerintah dalam upaya meningkatkan penerimaan pajak serta mengetahui potensi perluasan basis data pajak sebagai dampak dari pengaruh penerapan Tax Amnesty. Hasil penelitian ini menunjukkan bahwa realisasi penerimaan pajak setelah diterapkan kebijakan Tax Amnesty belum menunjukkan hasil yang baik, meskipun realisasi penerimaan pajak mengalami peningkat akan tetapi belum dapat mencapai target dari yang telah ditentukan Dalam APBN-P, sedangkan dalam hal kepatuhan wajib pajak dan jumlah harta, Tax Amnesty berpengaruh sangat signifikan, seperti jumlah harta yang dilaporkan telah melewati target yang telah ditentukan, akan tetapi pencapaian target tersebut tidak sesuai dengan tujuan utama diberlakukannya Tax Amensty.
Program Pendampingan Bagi Pelaku UMKM Menuju Usaha Yang Berdaya Saing dan Berbasis Teknologi Informasi di Cempaka Putih Jakarta Pusat. Muslikh Muslikh; Suhirman Madjid
Info Abdi Cendekia Vol 2 No 2: Desember 2019
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.142 KB) | DOI: 10.33476/iac.v2i2.13

Abstract

Tujuan program ini adalah untuk meningkatkan kesadaran dan kemampuan pemasaran,kewirausahaan dan perkoperasian bagi pelaku usaha kecil (UMKM) sehingga kinerja penjualannya akan meningkat terus.Metode yang dipergunakan adalah mengadakan pendekatan dengan mitra pelaku usaha kecil untukmengidentifikasi permasalahan-permasalahn yang dihadapi UMKM. Metode pelatihan dengan ceramah dandiskusi tentang pemasaran, kewirausahan dan perkoperassian . Hasil yang dicapai adalah meningkatnyakesadaran dan pemahaman tentang pemasaran, kewirausahan dan perkoperasian.. Oleh karena itu pelatihanpemasaran,kewirausahaan dan perkoperasian bagi pelaku usaha kecil perlu dilakukan secaraberkesinambungan, sehingga meningkatkan omset penjualan.
Pengaruh Pajak Dan Kepemilikan Asing Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Perusahaan Manufaktur yang Terdaftar BEI Tahun 2016-2020) Fikra Nur Syahbana; Suhirman Madjid; Amir Mahmud; Kanaya Lapae
Journal of Accounting, Management, and Economics Research (JAMER) Vol 1 No 2 (2023): JANUARI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.478 KB) | DOI: 10.33476/jamer.v1i2.30

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pajak dan kepemilikan asing terhadap keputusan perusahaan menggunakan transfer pricing. Data sekunder digunakan dalam penelitian ini. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 digunakan sebagai sampel penelitian, dengan jumlah 28 perusahaan diperoleh melalui metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian ini, variabel pajak dan kepemilikan asing berpengaruh positif signifikan terhadap keputusan perusahaan menggunakan transfer pricing.
Pendampingan Dasar Pembukuan serta Dasar Pajak pada Komunitas Otomotif UMKM Randhy Nugroho; Suhirman Madjid; Ananta Hagabean
Journal of Entrepreneurship and Community Innovations Vol 1 No 2 (2023): FEBRUARI 2023
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i2.59

Abstract

Problematika dasar usaha dengan skala UMKM adalah tingginya fokus pada penjualan dan kecenderungan mengabaikan aspek bisnis lainnya. Oleh karena itu, kegiatan pengabdian masyarakat ini mencoba untuk memberikan pemahaman dasar terkait aspek bisnis lainnya yakni dasar pembukuan akuntansi serta dasar pajak untuk komunitas UMKM. Kegiatan dilakukan bersama mitra Ford Everest Club Indonesia Chapter Bekasi Raya dengan metode ceramah interaktif selama 1 (satu) hari. Kami menemukan bahwa partisipan masih mengalami kesulitan mendasar terkait pemahaman dan eksekusi dari sisi pembukuan dan pajak. Kegiatan ini diharapkan dapat mendukung UMKM untuk tumbuh dengan pemahaman dan keterampilan dasar dalam aspek pembukuan dan perpajakan sebagai aspek strategis yang krusial untuk keberlangsungan usaha.
Waste Management in Sumur Batu Village, Central Jakarta *Harry Budiantoro; Suhirman Madjid; Masagus Asaari; Imelda Sari; Hesty Juni Tambuati Subing
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Abstract

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.
Co-Authors *Harry Budiantoro A.S., Barlia Amir Mahmud Any Setianingrum Asaari, Masagus Challen, Auliffi Ermian Cindy Amelia Nurmanita Dian Nur Febria Djama, Hardiyanti Effendy Zain Elmanizar Elmanizar Elmanizar, Elmanizar Fikra Nur Syahbana Hagabean Nasution, Ananta Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari Jalilah, Muayyanah K., Yosefin K.M., Novera Kanaya Lapae La Diadhan Hukama Lenda Komala Lily Deviastri Masagus Asaari Mazaya Karamina Kusumah Muhammad Afif Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Randhy Nugroho Safiani A. Faaroek Sari, Indah Rahma Shefira, Shefira Sofia Sofia Sultan Tiro Suyana, Hilma Tiro, Sultan Verni Yuliaty Ismail Widya Ayu Oktaviani Yanuar Ramadhan Zainal Zawir Simon