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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bakti Dirgantara
Iftakhdianti, Nazwa Putri
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Economics, Econometrics & Finance Other

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Analysis of PPh 25 Payments and Its Implications for PPh 29: A Case Study of the ABC Foundation Iftakhdianti, Nazwa Putri; Susanto, Febry Fabian
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3118

Abstract

This study aims to analyze the causes of the underpayment of Income Tax Article 29 at Yayasan ABC and to evaluate the effectiveness of Income Tax Article 25 payments as a monthly tax installment mechanism in reducing the year-end tax burden. This research is motivated by the discovery of a discrepancy in the 2022 Annual Corporate Income Tax Return, which occurred due to the absence of regular Article 25 installment payments throughout the fiscal year. The research employs a qualitative approach using a case study method. The data were obtained from tax documents such as the Annual Corporate Income Tax Return and interviews with the accounting staff who assisted the foundation’s tax reporting process. The findings indicate that Yayasan ABC reported Taxable Income (PKP) of Rp279,302,000 with a tax payable of Rp34,891,746. However, due to the absence of Article 25 installment payments during the year, this situation led to a discrepancy between the estimated installments and the actual tax payable. The impacts of not paying monthly installments include the potential imposition of interest penalties, the accumulation of financial burdens, and uncontrolled cash flow. Therefore, to address the underpayment issue, it is necessary to implement periodic Article 25 payments to avoid the accumulation of tax liabilities at the end of the year, strengthen tax planning to manage the strategy for Article 25 payments, and provide education from the accounting services office (KJA) to improve the foundation’s taxpayer understanding of taxation mechanisms.
Tech & Trash: Inovasi TPA Berbasis Rocket Stove dan Pengelolaan Sampah UMKM dalam Mewujudkan Lingkungan Bersih di Desa Soco, Kab. Ngawi Reviana, okta; Ilmia, Mara Nailatul; Yuliati, Dian; Jannah, Rizka Rikhatul; Irsyadia, Annafi; Iftakhdianti, Nazwa Putri; maghfur, M ivo
Jurnal Bakti Dirgantara Vol. 3 No. 1 (2026): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/7k5jmn19

Abstract

Permasalahan pengelolaan sampah di Desa Soco, Kecamatan Jogorogo, Kabupaten Ngawi ditandai oleh ketiadaan Tempat Pembuangan Akhir (TPA) tingkat desa, rendahnya kesadaran masyarakat, serta praktik pembakaran terbuka yang berdampak pada kualitas lingkungan dan kesehatan. Kegiatan pengabdian masyarakat ini bertujuan untuk mengimplementasikan dan mengevaluasi efektivitas TPA alternatif berbasis teknologi Rocket Stove sebagai solusi pengelolaan sampah ramah lingkungan yang melibatkan partisipasi aktif masyarakat dan pelaku UMKM. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan partisipatif, melalui observasi lapangan, wawancara dengan warga dan pelaku UMKM, serta pemantauan kondisi lingkungan sebelum dan sesudah intervensi. Program dilaksanakan melalui pembangunan Rocket Stove, penyediaan fasilitas tempat sampah di area UMKM, serta edukasi pemilahan dan pengelolaan sampah. Hasil kegiatan menunjukkan adanya penurunan volume sampah berserakan di sekitar UMKM dari rata-rata 5 kg/hari menjadi 3 kg/hari, berkurangnya praktik pembakaran terbuka, serta meningkatnya kesadaran masyarakat dalam membuang dan mengelola sampah secara lebih bertanggung jawab. Selain dampak teknis, kegiatan ini memperkuat kolaborasi antara mahasiswa, perangkat desa, dan masyarakat dalam pengelolaan lingkungan. Inovasi TPA berbasis Rocket Stove terbukti berpotensi sebagai model teknologi tepat guna yang aplikatif, berkelanjutan, dan dapat direplikasi pada wilayah pedesaan dengan karakteristik serupa.   Waste management problems in Soco Village, Jogorogo District, Ngawi Regency are characterized by the absence of a village-level landfill, low community awareness, and the widespread practice of open burning, which negatively affects environmental quality and public health. This community service program aimed to implement and evaluate the effectiveness of an alternative landfill based on Rocket Stove technology as an environmentally friendly waste management solution involving active participation from the community and micro, small, and medium enterprises (MSMEs). A qualitative descriptive method with a participatory approach was employed, using field observations, interviews with residents and MSME actors, and environmental condition monitoring before and after the intervention. The program consisted of constructing a Rocket Stove facility, providing waste bins in MSME areas, and conducting education on waste segregation and management. The results showed a reduction in scattered waste around MSME locations from an average of 5 kg/day to 3 kg/day, a decrease in open burning practices, and improved community awareness regarding responsible waste disposal and management. Beyond technical outcomes, the program strengthened collaboration among students, village authorities, and local residents in environmental management efforts. The Rocket Stove–based alternative landfill demonstrates strong potential as an appropriate, sustainable, and replicable technology model for waste management in rural areas with similar characteristics.
Co-Authors Ilmia, Mara Nailatul Irsyadia, Annafi Jannah, Rizka Rikhatul maghfur, M ivo Reviana, okta Susanto, Febry Fabian Yuliati, Dian