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All Journal Journal Social Engagement: Jurnal Pengabdian Masyarakat Journal AXEGNAL: Tax and Economic Insights Journal
Rifqi Nur Wahyudi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Penerapan Withholding Tax System Terhadap Pemotongan Pajak Penghasilan Pasal 23 Pada PT.  Adi Sarana Armada Tbk Cabang Makassar Sunarti; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

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The objectives of this research are (1) To find out the application of Withholding Tax System against withholding Income Tax Article 23 at PT. Adi Sarana Armada Tbk Makassar Branch. (2) To find out the problem encountered in the implementation of the Withholding Tax System against withholding Income Tax Article 23 on PT. Adi Sarana Armada Tbk Makassar Branch. The type of research used is qualitative descriptive research with data collection techniques through observation, interviews, and Documentation with data analysis using data reduction, presentation data, drawing conclusions. The results of this study show that (1) PT. Adi Sarana Armada Tbk Makassar Branch in the Implementation of the Withholding Tax System on withholding of Income Tax Article 23 on services and rent using a rate of 2% is in accordance with the Law Number 36 of 2008 concerning Income Tax. (2) The challenges faced by PT. Adi Sarana Armada Tbk, Makassar Branch, in implementing the Withholding Tax System for the deduction of Income Tax Article 23 include miscommunication within the team, leading to incorrect rates, errors in determining the Tax Base (DPP), mistakes in tax code input, and human error or negligence, which result in incorrect deductions affecting the preparation of Income Tax estimateis.   ABSTRAK Tujuan Penelitian ini adalah (1) Untuk mengetahui Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. (2) Untuk mengetahui kendala yang dihadapi dalam penerapan Withholding Tax Systeim terhadap pemotongan Pajak Penghasilan Pasal 23 pada PT. Adi Sarana Armada Tbk Cabang Makassar. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif dengan tehnik pengumpulan data melalui observasi, wawancara, dan dokumentasi dengan analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa (1) PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 atas jasa dan sewa menggunakan tarif sebesar 2% sudah sesuai dengan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. (2) Kendala yang dihadapi PT. Adi Sarana Armada Tbk Cabang Makassar dalam Penerapan Withholding Tax System terhadap pemotongan Pajak Penghasilan Pasal 23 yaitu adanya miskomunikasi antara tim yang menyebabkan kesalahan tarif, kesalahan Dasar Pengenaan Pajak (DPP), kesalahan dalam penginputan kode pajak dan adanya human error atau kelalaian yang menyebabkan kesalahan pemotongan yang mempengaruhi penyusunan estimasi Pajak Penghasilan.
Pengaruh Digital Banking dan Efisiensi Operasional Terhadap Kinerja Pelayanan Pada PT Bank Sulselbar Cabang Antang Asmi Anugrah; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 1 (2025): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

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Abstrack The aim of this research is to analyze the influence of digital banking developments and operational efficiency on service performance at  Bank Sulselbar Antang Branch. The main issues raised were regarding limited technological infrastructure and low customer digital literacy in the implementation of digital banking. This research uses a mix methods approach with primary data from questionnaires, interviews, and secondary data from related documents. The analysis technique used is multiple linear regression analysis to measure the relationship between variables. The results of this research show that digital banking significantly increases operational efficiency and service performance through reducing manual processes and increasing productivity. However, customers' lack of digital literacy hinders oimizing the benefits of technology. Operational efficiency is proven to contribute to the literature on digital transformation in the banking sector, especially in regional banks, as well as offering strategic recommendations to increase competitiveness through digitalization. The implications include increasing operational efficiency, customer satisfaction, and implementing Islamic sharia values ​​in digital banking services.  
Pengaruh Risiko Kredit Dan Efisiensi Operasional Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Konvensional Yang Terdaftar di Bursa Efek Indonesia Nur Azizah Syamsuddin; Rifqi Nur Wahyudi
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 1 (2025): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

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ABSTRACT This study aims to analyze the influence of credit risk and operational efficiency on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange during the period 2021–2024. The approach used in this study is quantitative with the type of causal research. The data used is secondary data in the form of annual financial statements. Credit risk is measured using Non-Performing Loans (NPLs), operational efficiency is measured by the ratio of Operating Costs to Operating Income (BOPO), and financial performance is measured through Return on Assets (ROA). The results of the analysis show that partially credit risk (NPL) and operational efficiency (BOPO) have a negative and significant effect on financial performance (ROA). However, credit risk does not have a significant effect on operational efficiency. Simultaneously, credit risk and operational efficiency have a significant effect on financial performance, with a determination coefficient value (R²) of 69.1%, indicating that independent variables make a significant contribution to dependent variables. These findings indicate the importance of credit risk management and cost efficiency improvements in order to increase the profitability and stability of banking institutions. This research makes a theoretical and practical contribution to the development of risk management strategies and operational efficiency in an effort to improve the financial performance of banking companies in Indonesia, especially after the COVID-19 pandemic.
Menjadikan Pajak Sebagai Salah Satu Upaya Peningkatan Realisasi APBN Siti Meutia Kasim; Rifqi Nur Wahyudi; Nofia Nur Sagita; Nayla Azzahra Arif
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2025): Januari 2025
Publisher : Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat

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Abstract This study explores the critical role of taxes in enhancing the realization of the State Budget (APBN) in Indonesia through the optimization of the tax system. Utilizing a qualitative approach and secondary data analysis from government reports, academic journals, and related literature, the study finds that improving taxpayer compliance, updating information technology in tax administration, and increasing the capacity and integrity of tax officials are key factors in optimizing tax revenue. Targeted tax incentive policies can also encourage investment and expand the tax base. The main challenges include taxpayer non-compliance, regulatory complexity, and enforcement issues. This study recommends comprehensive and sustainable tax reform, including regulatory simplification, increased transparency, and public education on the importance of taxes. The practical implications provide guidance for policymakers in designing effective tax strategies to enhance APBN realization and support societal welfare. Keywords: Taxes, APBN Realization, Taxpayer Compliance, Tax Reform, State Revenue Abstrak Penelitian ini mengeksplorasi peran pajak dalam meningkatkan realisasi Anggaran Pendapatan dan Belanja Negara (APBN) di Indonesia melalui optimalisasi sistem perpajakan. Dengan pendekatan kualitatif dan analisis data sekunder dari laporan pemerintah, jurnal akademik, dan literatur terkait, ditemukan bahwa peningkatan kepatuhan wajib pajak, pembaruan teknologi informasi dalam administrasi perpajakan, serta peningkatan kapasitas dan integritas petugas pajak adalah faktor utama dalam optimalisasi penerimaan pajak. Kebijakan insentif pajak yang tepat sasaran juga dapat mendorong investasi dan memperluas basis pajak. Kendala utama meliputi ketidakpatuhan wajib pajak, kompleksitas regulasi, dan tantangan penegakan hukum. Penelitian ini merekomendasikan reformasi perpajakan yang menyeluruh, termasuk penyederhanaan regulasi, peningkatan transparansi, serta edukasi masyarakat tentang pentingnya pajak. Implikasi praktisnya adalah memberikan panduan bagi pembuat kebijakan dalam merancang strategi perpajakan yang efektif untuk meningkatkan realisasi APBN dan mendukung kesejahteraan masyarakat. Kata Kunci: Pajak, Realisasi APBN, Kepatuhan Wajib Pajak, Reformasi Perpajakan, Penerimaan Negara
Co-Authors Asmi Anugrah Nayla Azzahra Arif Nofia Nur Sagita Nur Azizah Syamsuddin Siti Meutia Kasim Sunarti