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All Journal Indonesian Journal of Innovation Multidisipliner Research Indonesian Journal of Innovation Multidisipliner Research
Muhammad Adriansyah Panjaitan
Universitas Muhammadiyah Sumatera Utara
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact Of E-Invoice Implementation on Taxpayer Compliance Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024)
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025)
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.340

Abstract

Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.
The Impact Of E-Invoice Implementation on Taxpayer Compliance Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024)
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees Muhammad Adriansyah Panjaitan; Novien Rialdy
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025)
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.340

Abstract

Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.
Co-Authors Novien Rialdy