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Madjid, Suhirman

Universitas Yarsi

Author-ID : 884902

Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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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

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

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.

Co-Authors A.F., Safiani A.S., Barlia Amir Mahmud Ananta Hagabean Any Setianingrum Any Setianingrum Any Setianingrum, Any Asaari, Masagus Budiantoro, *Harry Dian Nur Febria Djama, Hardiyanti Fikra Nur Syahbana Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing, Hesty Juni Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari K., Yosefin K.M., Novera Kanaya Lapae Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Ramadhan, Yanuar Randhy Nugroho Sari, Indah Rahma Sofia Sofia Suyana, Hilma

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