Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI
ANALISIS PERAN PAJAK DAN SUBSIDI DALAM MENDUKUNG PEMBANGUNAN EKONOMI BERKELANJUTAN DI INDONESIA
This study aims to explore the extent to which taxes and subsidies play a role in supporting sustainable economic growth in Indonesia using a literature review method. The study was conducted by collecting and studying various secondary sources such as journals, books, and policy reports that describe the role of taxes as a source of state revenue, a tool for income redistribution, and a means of environmental regulation. Subsidies are studied as a fiscal tool that can provide protection to low-income communities and also encourage the development of environmentally friendly energy and sustainable technology. The findings of the study indicate that an effective combination of tax and subsidy policies is crucial to achieving sustainable development goals, especially in terms of poverty alleviation, improving social welfare, and protecting the environment. However, the successful implementation of this policy requires transparency, fairness, and optimal management in order to encourage inclusive and sustainable economic growth. This study provides significant contributions to policy makers in designing fiscal strategies that support sustainable national development.
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ANALISIS DAMPAK KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) 12% BERDASARKAN UU HARMONISASI PERATURAN PERPAJAKAN TERHADAP KELANGSUNGAN USAHA UMKM DI INDONESIA
Penelitian ini berupaya mengeksplorasi secara mendalam bagaimana kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) menjadi 12% berpengaruh terhadap keberlangsungan usaha mikro, kecil, dan menengah (UMKM). Penelitian ini menggunakan metode deskriptifkualitatif dengan pendekatan kajian pustaka, memanfaatkan berbagai literatur baik cetak maupun digital. Kenaikan tarif PPN yang sudah diterapkan mulai tahun 2025 memunculkan kekhawatiran baru bagi sektor UMKM yang memiliki peran vital dalam perekonomian nasional. UMKM dinilai cukup rentan terhadap penambahan beban fiskal, terutama dalam bentuk pajak konsumsi. Temuan dalam penelitian ini menunjukkan bahwa peningkatan PPN berdampak pada naiknya biaya produksi dan menurunnya daya saing produk UMKM, yang dalam jangka panjang dapat menghambat pertumbuhan dan keberlanjutan usaha mereka. Oleh karena itu, diperlukan keseimbangan antara regulasi fiskal yang inklusif dengan dukungan teknis agar UMKM mampu bertahan dan berkembang di tengah perubahan kebijakan pajak
EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN DALAM MENINGKATKAN PENERIMAAN NEGARA: ANALISIS DATA SEKUNDER 2021-2024
Penelitian ini bertujuan untuk menganalisis efektivitas pemungutan Pajak Penghasilan (PPh) dalam meningkatkan penerimaan negara di Indonesia periode 2021-2024, mengingat peran vital PPh dan tantangan ekonomi pasca-pandemi. Metode yang digunakan yaitu metode kuantitatif deskriptif dengan menggunakan data sekunder yang bersumber dari BPS dan DJP, analisis dilakukan terhadap realisasi penerimaan pajak, PPh, dan penerimaan negara, serta kontribusi PPh terhadap total penerimaan pajak. Temuan dari penelitian ini yaitu penerimaan pajak dan PPh Menunjukkan peningkatan yang signifikan dari tahun 2021-2024. PPh secara konsisten memberikan kontribusi besar dalam menambah penerimaan negara, dengan persentase kontribusi terhadap total penerimaan pajak meningkat dari 45% menjadi 49,3%, dan terhadap penerimaan negara dari 34,7% menjadi 40,7%.
Peranan Pajak dan Zakat Dalam Tatanan Sosial dan Ekonomi Suatu Negara
Makalah ini membahas peran strategis pajak dan zakat dalam membangun tatanan sosial dan ekonomi suatu negara. Pajak, sebagai kewajiban warga negara kepada pemerintah berdasarkan hukum positif, berfungsi untuk membiayai pembangunan nasional dan pelayanan publik. Sementara itu, zakat, sebagai kewajiban keagamaan umat Islam berdasarkan hukum Islam, memiliki nilai spiritual sekaligus sosial yang signifikan dalam mengurangi kemiskinan dan kesenjangan ekonomi. Penelitian ini menggunakan pendekatan studi literatur dengan mengkaji berbagai sumber buku, jurnal, dan peraturan perundang-undangan. Hasil kajian menunjukkan bahwa integrasi antara sistem pajak dan zakat dapat menciptakan keadilan sosial serta keseimbangan ekonomi dalam masyarakat. Oleh karena itu, kolaborasi antara institusi keuangan negara dan lembaga pengelola zakat menjadi krusial untuk mendukung pembangunan yang inklusif dan berkelanjutan.
SELF EFFICACY, PENGETAHUAN PAJAK DAN PENGHARGAAN FINANSIAL TERHADAP BERKARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM INDONESIA
ABSTRACt Study aims to examine and test the influence of self-efficacy, tax knowledge, and financial rewards on the career choice of becoming a tax consultant among accounting students at the University of Muslim Indonesia (UMI). The research uses a quantitative approach with primary data collected through questionnaires distributed to accounting students at UMI. The sampling method employed is purposive sampling, and a total of 175 respondents were obtained. The data analysis method used in this study is IBM SPSS Statistics 24 software. The results indicate that self-efficacy, tax knowledge, and financial rewards have a positive and significant impact on the decision to pursue a career as a tax consultant among accounting students at UMI.
influencing factors, Taxpayer compliance, Land and building tax in the rice field sector
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ANALISIS TEORI TAM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
This study focuses on two main variables in TAM, namely Perceived Usefulness and Perceived Ease of Use, and how both contribute to the level of taxpayer compliance. This study uses a quantitative approach with a survey method by distributing questionnaires to individual taxpayers registered at the North Makassar Tax Office. The data obtained were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results of the study indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on taxpayer compliance. This finding indicates that increasing understanding and ease of access to e-Filling can encourage taxpayer compliance in fulfilling their tax obligations.
Technology Acceptance Model (TAM), e Filling, Perceived Usefulness, Perceived Ease of Use, Kepatuhan Wajib Pajak Orang Pribadi.
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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
ABSTRACT This study aims to analyze the effect of modernization of the tax administration system, tax literacy, and tax sanctions on taxpayer compliance at the North Makassar Pratama Tax Service Office (KPP). Tax compliance data at the North Makassar Pratama Tax Service Office shows an increase each year, but the number of taxpayers reporting Annual Tax Returns does not match the number of registered taxpayers. This study uses a quantitative method with a survey method through the distribution of questionnaires to individual taxpayers. The population in this study were taxpayers registered at the North Makassar Pratama Tax Service Office. The data obtained were analyzed using regression. The results of the study indicate that modernization of the tax administration system, tax literacy and tax sanctions have a positive and significant effect on individual taxpayer compliance.
ANALISIS PERHITUNGAN PPH PASAL 21 KARYAWAN BERDASARKAN UU NO.36 TAHUN 2008 DAN UU HARMONISASI PERATURAN PERPAJAKAN UU NO.7 TAHUN 2021
This study raises the problem of calculation and comparison of Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021. The purpose of this study is to determine the calculations and comparisons made based on Law No. 36 of 2008 and Law No. 7 of 2021. The research method used in data collection is through library research and documentation. The analysis tool used in this study is to use the PPh Article 21 calculation format based on the Minister of Finance Regulation No. 101 / PMK.010 / 2016. The population in this study were all employees at PT. Bank Rakyat Indonesia (Persero) Tbk. KCP Sultan Alauddin with a sample size of 11 people. The results of the study on the calculation and comparison of Article 21 Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021 are that the tax burden that must be paid is lower with Law No. 7 of 2021 compared to the previous Article 21 Income Tax Law.
Pajak Penghasilan Pasal 21, Undang-Undang No.7 HPP, Undang-Undang No.36 Tahun 2008
Pengaruh Pengetahuan, Sanksi dan Teknologi Perpajakan Terhadap Kepatuhan Wajib Pajak PPh Pasal 21 Tarif Efektif Rata-Rata dengan Kesadaran Pajak Sebagai Variabel Moderasi di Kota Makassar.
The purpose of this study is to investigate the effects of tax knowledge, tax sanctions, and tax technology on the compliance of Makassar City taxpayers regarding. The 47,635 taxpayers who are registered. Tax Knowledge and Tax Sanctions factors significantly and favorably affect taxpayers' compliance with the Average Effective Rate under PPh 21 Income Tax, according to a partial test at multiple linear regression analysis. In the meantime, the Average Effective Rate compliance under PPh 21 Income Tax filers is not significantly impacted by the Tax Technology Variable. The link between Tax Knowledge, Tax Sanctions, and Tax Technology on the Compliance of Income Tax PPh 21 Average Effective Rate Taxpayers is not significantly impacted by the Tax Awareness Variable in the moderation regression analysis through direct effects.
Pengetahuan, Sanksi, Teknologi Perpajakan dan Kepatuhan Wajib Pajak.
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Analisis Sistem Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Tetap Pada Kantor Pelayanan Perbendaharaan Negara Kolaka Utara.
This study aims to analyze the calculation and reporting system of income tax article 21. Research Results The calculation of income tax (PPh) article 21 at the treasury service office still uses Law No. 17 of 2000 as the basis for calculation. This can be seen in terms of: PTKP, office costs, tax rates and taxable income (PKP) which still use the old rates..
Pelaporan pajak, Pasal 21, Gaji Pegawai.
Efektivitas Ancaman Pidana Dalam Penegakan Kepatuhan Pajak
Tax compliance is very important to maintain fiscal stability and support economic growth. This study looks at how effective criminal threats are as a law enforcement tool to increase tax compliance in Indonesia. By using a juridical-normative approach supported by empirical data, this study evaluates the extent to which criminal threats regulated in the Taxation Law can encourage taxpayers to fulfill their obligations. The research results show that although criminal threats have a deterrent effect, weak law enforcement, low taxpayer awareness, and ineffective supervision systems often make them ineffective. To increase tax compliance, this study suggests a combination of criminal sanctions, tax directives, and strengthening compliance incentives. These results support tax policy reform, resulting in a fairer and more sustainable system..
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Tax compliance is very important to maintain fiscal stability and support economic growth. This study looks at how effective criminal threats are as a law enforcement tool to increase tax compliance in Indonesia. By using a juridical-normative approach supported by empirical data, this study evaluates the extent to which criminal threats regulated in the Taxation Law can encourage taxpayers to fulfill their obligations. The research results show that although criminal threats have a deterrent effect, weak law enforcement, low taxpayer awareness, and ineffective supervision systems often make them ineffective. To increase tax compliance, this study suggests a combination of criminal sanctions, tax directives, and strengthening compliance incentives. These results support tax policy reform, resulting in a fairer and more sustainable system.
KEADILAN SOSIAL DALAM PENARIKAN PAJAK PROGRESIF: ANALISIS DAMPAK SISTEM PAJAK TERHADAP BEBAN PAJAK PADA WARGA KAYA DAN MISKIN DI INDONESIA
Progressive tax collection, which aims to share the tax burden evenly between rich and poor, is an important tool for realizing social justice in Indonesia. This research examines the impact of a progressive tax system on social welfare and income distribution, especially for rich and poor citizens. This research uses qualitative and quantitative analysis approaches to evaluate how higher tax rates imposed on higher incomes can reduce social inequality and strengthen social programs. The research results show that although progressive taxes can reduce social inequality, progressive taxes cannot actually reduce social inequality. Therefore, this research suggests progressive tax management reforms that prioritize transparency, equality, and more efficient budget allocation for sustainable social programs.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA SEKTOR SAWAH DI PEDESAAN
Taxpayer compliance in paying Land and Building Tax (PBB) in the rice field sector has a very important role in maintaining regional income and supporting development in the agricultural sector. With this aim to analyze various factors that influence various levels of taxpayer compliance in PBB payments in the rice fields. Supervision by the local government and disclosure of information regarding the importance of paying taxes by taxpayers, especially in rural areas, will provide awareness or compliance by taxpayers in making tax payments, so that taxpayers have sufficient understanding about taxes.
Land and building tax in the rice field sector
PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK
This study aims to analyze the Influence of Self-assessment System, Tax Audit and Tax Collection on Tax Revenue. Case Study at KPP Pratama South Makassar. The population of this study is taxpayers registered at the South Makassar Tax Service Office, totaling 96,811 taxpayers. In selecting samples, the researcher used the Slovion formula so that the number of samples in this study was 100 samples. results of the analysis show that the variables Self assessment system, Tax Audit and Tax Collection have a positive and significant effect on the Tax Revenue variable
Self Assessment System, Pemeriksaan Pajak, Penagihan Pajak dan Penerimaan Pajak.
PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN
Study aims to examine the influence of motivation and self-efficacy on the interest of accounting students with a concentration in taxation to pursue a career in the field of taxation. population in this study is 445 students from 2020 to 2022 of the Faculty of Economics and Business, Muslim University of Indonesia, Makassar. In the selection of samples, the researcher used the slovin formula so that the number of samples in this study was 51 students. results of this study show that all independent variables, namely motivation and self-efficacy, have a significant positive effect on the dependent variable, namely the interest of accounting students in a career in taxation.
ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR
Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT Sucofindo (Persero) Makassar Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT Sucofindo (persero)Makassar Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp673.132.013
Perencanaan Pajak; Pajak Penghasilan Pasal 21; Gross Up Method; Net Method
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PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI PADA KPP PRATAMA MERAUKE
Research aims to test tax knowledge, service quality and awareness in increasing taxpayer compliance. The data in this research was obtained from each taxpayer registered at KPP Pratama Merauke. This research method uses quantitative methods and the data analysis method used is multiple regression analysis. This research uses primary data by conducting direct research in the field by giving questionnaires/question sheets to 100 respondents located at KPP Pratama Merauke. The research results show that: partially, the tax knowledge variable has a positive and significant effect on taxpayer compliance, the service quality variable has a positive and significant effect on taxpayer compliance, the awareness variable has a positive and significant effect on taxpayer compliance.
pengetahuan perpajakan, Kualitas pelayanan dan kesadaran
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
Research aims to determine the effect of tax planning, deferred tax expenses and deferred tax assets on earnings management. This research uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this research was carried out by taking financial report data from mining companies listed on the Indonesia Stock Exchange for 2016-2019. The research results found that: Tax planning has a positive and significant effect, profit management in tax planning is carried out with the aim of maximizing profits obtained after calculating taxes. Deferred tax expenses have a positive and insignificant effect, temporary differences due to deferred tax expenses give rise to management discretion in applying principles or assumptions in financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered doubtful.
Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Manajemen Laba
ANALISIS SISTEM PENGHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA KOLAKA UTARA.
Focus of this research examines how to calculate income tax article 21 on employee salaries. The aim of the research is to see the reality of the tax calculation and reporting system 21 on employee salaries. The research approach is descriptive quantitative with the data source, namely the tax calculation report article 21. The collection technique is carried out using observation, interviews and literacy studies. The analysis method is carried out using a descriptive approach or describing the factual reality of calculating tax article 21. The research results show that the income tax calculation system for article 21 is inadequate, because it still uses last year's PTKP
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK.
The aim is to determine the perception between accounting and law study program students regarding tax evasion. Quantitative study with the population being active students majoring in accounting and law class of 2016 who have taken taxation or tax law courses. Determining the number of samples used the Slovin formula, with a total of 96 students and using purposive sampling techniques. Hypothesis testing uses nonparametric statistical tests, namely the Mann-Whitney test. The research results show that there is no difference in ethical perceptions between accounting and law students regarding tax evasion.
MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN
This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar. Population in this study were individual taxpayers registered at KPP Pratama South Makassar, namely 159,626 individual taxpayers, while the sample in this study was determined using the Slovin formula so that the total sample in this study was 100 taxpayers. This research uses field research methods. The statistical method used to test the hypothesis uses the partial least squares application. Results of the analysis show that the Self Assessment System and Money Ethics simultaneously have a positive and significant effect on tax evasion, while morality as a moderator weakens the influence of the Self Assessment System and Money Ethics on tax evasion.
Self Assessment System, Money Ethics, Moralitas Pajak dan Tax Evasion
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PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
This research was conducted to determine and analyze sales growth, fixed asset intensity, capital intensity, leverage and profitability on tax avoidance. The sample used in this study was 79 companies originating from manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that fixed asset intensity, capital intensity, leverage, profitability have a positive and significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance.
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA KONSENTRASI PERPAJAKAN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUSLIM INDONESIA
This research aims to analyze: students' perceptions and motivation simultaneously regarding their interest in taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University. This research is a type of quantitative research, with the research population being all final semester students taking the taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University . The sampling technique used incidental sampling to obtain a sample size of 75 people. Data analysis techniques are descriptive analysis and multiple linear regression analysis. The results of this research show that: (1) perception has a positive and significant effect on the interest of students concentrating on taxation, (2) motivation has a positive and significant effect on the interest of students concentrating on taxation, (3) perception and motivation together have a positive and significant effect on interest students to choose a taxation concentration.
Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat.
The Focus of this research examines how the effectiveness and contribution of tax collection with forced letters and warning letters in increasing tax revenue at the north makasar KPP Pratama Office. Purpose study see effectiveness of tax revenue based on billing with forced letters and warning letters. Study also uses secondary data, namely tax revenue redporting from 2016 until 2018, with a descriptive analysis method using an effectiveness ratio. Result study from West makassar. Minimizes the issuance of forced letters sending SKP (tax assessment letters) and STP (tax Collection letters) to taxpayers (WP) who have tax arrears over 100 million. And then two leterrs will later sent to collection of west makassar paratama tax office, via posr delivery to the taxpayer’s address.
Surat paksa, Surat teguran , efektifitas
ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA.
Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301
Perencanaan Pajak; PPh Badan; Efisiensi Beban Pajak
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FAKTOR - FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI (STUDI KASUS UMKM KABUPATEN SOPPENG).
This study aims to analyze the factors that influence mandatory compliance during the current pandemic for MSMEs in Soppeng Regency. These factors include knowledge of taxation, tax policies, attitudes, tax authorities, and the implementation of a self-assessment system. The research method used is quantitative with primary data, namely distributing 92 questionnaires to taxpayers. The method of data analysis used in this study is multiple linear regression analysis. The results of this study indicate that tax knowledge, tax policies, attitudes, tax authorities and the implementation of a self-assessment system have a positive and significant effect on taxpayer compliance. In the sense that if these factors are applied in an increasing and adequate manner, then taxpayer compliance will also increase towards MSMEs in Soppeng Regency.
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EVALUASI PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (STUDI KASUS PADA KANTOR WILAYAH VI PT PEGADAIAN MAKASSAR)
ABSTRACT This study aims to determine whether the Calculation, Withholding, Deposit, and Reporting of Article 21 Income Tax on Permanent Employees of Regional Office VI PT. Pegadaian Makassar has complied with the Director General of Taxes Regulation Number Per- 16/PJ/2016. This study uses a qualitative approach, the data sources used in this research are primary data in the form of data taken from the source and secondary data in the form of data obtained from reading, studying and understanding through other media sourced from literature, books, and documents and data collection techniques used are interviews and documentation. The results of this study indicate that the calculation, withholding, deposit and reporting of income tax (PPh) Article 21 is in accordance with the regulations of the Director General of Taxes Number Per-16/PJ/2016.
PENGARUH PEMAHAMAN PERPAJAKAN DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
This study aims to determine the effect of understanding on taxation and e-filling on personal taxpayer compliance at Kpp Pratama North Makassar. This research method uses quantitative methods. The population of this research is the personal taxpayer of North Makassar Kpp Pratama. The sample selection was through random sampling where there were 70 samples that met the criteria as research samples. The analytical technique used in this research is multiple linear regression analysis. The results of this study prove that Tax Understanding and E-Filling have a positive and significant effect on Personal Taxpayer Compliance at North Makassar Kpp Pratama.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN MENURUT PP NO.30 TAHUN 2020 , INSENTIF PAJAK DAN NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFT
This study aims to analyze the Food and Beverage companies listed on the Indonesia Stock Exchange in managing earnings, with changes in corporate income tax rates based on tax incentives or non-tax incentives. The sample of this research is 19 companies listed on the Indonesia Stock Exchange, which have published their financial statements from 2019-2020. The analysis method in this study uses a different t-test using one sample t-test and multiple linear regression analysis. The results show that: 1) the company performs earnings management before and after the reduction in corporate income tax rates; 2) food and beverage companies perform earnings management which is influenced by tax incentives (tax planning and net deferred tax liability) and non-tax incentives (company size, corporate debt level, earnings pressure).
Perubahan tarif pajak penghasilan badan, insentif pajak, insentif nonpajak, Manajemen Laba.