Jurnal ilmiah akuntansi Rahmaniyah最新文献

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA UMKM D’CIWIL CIRENG KRIWIL VAVA HOUSE DI PALEMBANG 使用完全成本计算法和可变成本计算法计算巴伦邦 UMKM D'CIWIL CIRENG KRIWIL VAVA 房舍的产品生产成本

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.344

Sri Sutandi

{"title":"PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA UMKM D’CIWIL CIRENG KRIWIL VAVA HOUSE DI PALEMBANG","authors":"Sri Sutandi","doi":"10.51877/jiar.v7i2.344","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.344","url":null,"abstract":"Production price is all costs related to a product which some of them are elements of production cost such as raw materials, direct labour, and overhead manufactory. This cost production is used by the business owner to determine the selling price which will be sold to consumers. Production price will determine the earned income level, if the price production determination is incorrect, the income determination will also be incorrect. There are some methods used in determining the production price, those are full costing method and variable costing method. The location of this research was at D’Ciwil Cireng Kriwil Vava House, Jalan Sentosa Lorong Sriraya 6 No. 39 Rt. 42 Rw. 15, Kelurahan Plaju Ulu, Kecamatan Plaju Kota Palembang, South Sumatera. This research was carried out by comparing full method costing and varible costing method. Full costing method was the most appropriate method for D’Ciwil Cireng Kriwil Vava House micro, small and medium enterprise, because it included all elements of cost incurred and had been divided, so that the calculation of price production would be more appropriate and accurate and also could increase the profit of D’Ciwil Cireng Kriwil Vava House micro, small and medium enterprise with the determination of the right selling price.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"66 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERAN MANAJEMEN ASET TETAP DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus BPKAD Kabupaten Bangkalan) 固定资产管理和内部控制对德拉省政府财务报告质量的作用（BPKAD Bangkalan Regency 案例研究）

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.345

Maulinda Safitri, Fifin Nur Halizah, RA Nurur Rohmah Aidatul Fitriyah, Alvin Kurniawan, Mohamad Djasuli

{"title":"PERAN MANAJEMEN ASET TETAP DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus BPKAD Kabupaten Bangkalan)","authors":"Maulinda Safitri, Fifin Nur Halizah, RA Nurur Rohmah Aidatul Fitriyah, Alvin Kurniawan, Mohamad Djasuli","doi":"10.51877/jiar.v7i2.345","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.345","url":null,"abstract":"Aset tetap merupakan salah satu permasalahan yang sering menjadi perhatian dalam penyusunan dan pelaporan Laporan Keuangan Pemerintah Daerah (LKPD), karena mempunyai nilai investasi relatif signifikan dan komponen kekayaan terbesar sehingga perlu dilakukan manajemen aset tetap untuk menciptakan kewajaran laporan keuangan, akan tetapi dalam manajemen aset tetap tidaklah mudah dan perlu ditunjang oleh pengendalian internal yang sesuai dengan peraturan. Pengendalian ini pastinya dirancang guna dalam memberikan sebuah keyakinan untuk satu tujuan yang salah satunya untuk keandalan atas pelaporan keuangan Penelitian ini dilakukan untuk mengetahui mengenai peran manajemen aset tetap dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan jenis data primer berupa observasi dan wawancara, sedangkan data sekunder yang diperoleh melalui studi literatur. Hasil penelitian menunjukkan bahwa manajemen aset tetap dan pengendalian internal memiliki peran terhadap kualitas laporan keuangan pemerintah daerah.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"50 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141652188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS LAPORAN REALISASI ANGGARAN DAN SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DANA DESA PADA DESA BAILANGU TIMUR KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN 班佑信省 BAILANGU TIMUR KECAMATAN SEKAYU DISTRICT MUSI BANYUASIN 乡村基金预算执行情况报告和预算超额（SiLPA）分析

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.348

Deswati Supra, Rano Asoka

{"title":"ANALISIS LAPORAN REALISASI ANGGARAN DAN SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DANA DESA PADA DESA BAILANGU TIMUR KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN","authors":"Deswati Supra, Rano Asoka","doi":"10.51877/jiar.v7i2.348","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.348","url":null,"abstract":"This study aims to research about of the 2020-2022 Budget as well as the Analysis of the Budget Realization Report and the 2020-2022 Budget Remaining Balance (SiLPA) and to analyze the treatment of the Remaining Budget Calculation (SiLPA) as well as the Realization of the 2020 to 2022 Budget. This research used a qualitative descriptive method. and was carried out at the Bailangu Timur Village, Sekayu District, Musi Banyuasin Regency. Research data sources in the study used were secondary data. Data collection techniques used in this research were documentation studies, interviews, and literature studies. The results of this study indicated that the Village Fund managed by Bailangu Timur Village, Sekayu District, was a fund sourced from the State Budget (APBN) which was transferred through the APBD (Regional Expenditure Budget), namely In 2020 the budget was Rp. 1,424,279,000, -, in 2021 Budget was Rp. 1,375,607,000, -, and in 2022 the budget was Rp. 1,319,080,000.-. and based on the realization from Bailangu Timur Village in 2020 to 2022 each had a Remaining Budget Calculation (SiLPA) which had been re-budgeted with the same or different activities in that period.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"61 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin). 预算说明、会计控制和报告系统对政府即时绩效问责系统（SAKIP）的影响（穆西班尤阿辛行政区人民代表发展委员会秘书处案例研究）。

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.343

Ahmad Irfansyah, Jumania Septariani

{"title":"PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin).","authors":"Ahmad Irfansyah, Jumania Septariani","doi":"10.51877/jiar.v7i2.343","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.343","url":null,"abstract":"The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"40 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141650814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PROSES PRODUKSI DAN BIAYA BERSAMA TERHADAP PENENTUAN HARGA POKOK PRODUKSI BATU PECAH DENGAN METODE HARGA JUAL/NILAI PASAR (Studi Kasus pada PT. Gading Sakti Lubuk Linggau 用销售价格/市场价值法确定碎石生产成本的生产流程和联合成本分析（PT. Gading Sakti Lubuk Linggau 案例研究）

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.349

Masri Ermawijaya, Endang Endang

{"title":"ANALISIS PROSES PRODUKSI DAN BIAYA BERSAMA TERHADAP PENENTUAN HARGA POKOK PRODUKSI BATU PECAH DENGAN METODE HARGA JUAL/NILAI PASAR (Studi Kasus pada PT. Gading Sakti Lubuk Linggau","authors":"Masri Ermawijaya, Endang Endang","doi":"10.51877/jiar.v7i2.349","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.349","url":null,"abstract":"\u0000Gading Sakti Lubuk Linggau merupakan salah satu perusahaan swasta yang bergerak dibidang Konstruksi dan produksi batu pecah untuk dipakai sendiri guna memenuhi kebutuhan proyek yang ada. Bahan baku utama yang dipergunakan adalah batu kali kemudian diproses menjadi batu pecah dengan menggunakan mesin pemecah batu atau Stone Cruisher. Tujuan Penelitian ini adalah untuk mengetahui proses produksi dari batu kali menjadi patu pecah (split) dan metode pengalokasian biaya produksi bersama manakah yang tepat dilakukan guna memperoleh informasi yang diperlukan sebagai dasar perhitungan harga pokok menurut biaya produksi bersama. Alat analisis yang digunakan dalam menentukan harga pokok produksi sehubungan dengan pengalokasian biaya produksi bersama adalah metode nilai jual (metode harga pasar). Dari hasil analisis yang telah dilakukan pada proses produksi dari batu kali menjadi batu pecah (split) dilakukan oleh Perusahaan karena Quarry dan Alat berat dimiliki sendiri oleh perusahaan, proses dimulai dari mengambil batu di Sungai sampai batu tiba di pabrik untuk diolah dengan menggunakan mesin Stone Cruisher sampai menjadi batu pecah dengan ukuran 5/7, 2/3, 1/2, 1/1, dan abu batu. Metode pengalokasian biaya produksi bersama yang tepat digunakan oleh perusahaan adalah metode nilai jual atau harga pasar, maka akan diperoleh harga pokok dan laba kotor yang sesuai dengan harga jual masing-masing produk, sehingga dapat mencerminkan harga pokok produksi yang sesungguhnya. \u0000","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"3 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PENDAPATAN, INVESTASI, DAN PRILAKU KEUANGAN TERHADAP TINGKAT LITERASI KEUANGAN UKM KOTA PALEMBANG 收入、投资和金融行为对巴伦邦市中小企业金融知识水平的影响。

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.341

Dimas Erdhinta Pratama Putra

{"title":"PENGARUH PENDAPATAN, INVESTASI, DAN PRILAKU KEUANGAN TERHADAP TINGKAT LITERASI KEUANGAN UKM KOTA PALEMBANG","authors":"Dimas Erdhinta Pratama Putra","doi":"10.51877/jiar.v7i2.341","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.341","url":null,"abstract":"Financial literacy is something important that has a big impact on individuals, families and the economy as a whole. Additionally, a good understanding of finance helps individuals and households, as well as companies, including SMEs, make better financial decisions. factors that influence financial literacy, namely: education level, income level, financial behavior and investment, therefore further research is needed to determine the results achieved. The aim of this research is to study how income, investment and financial behavior influence the financial literacy of small and medium SMEs in Palembang City. Research Objects in Palembang City UKM. Quantitative descriptive method using primary data sources. Determining the sample uses the Slovin formula by distributing questionnaires using random sampling. The results of the analysis show that the financial literacy of SMEs in Palembang City is influenced simultaneously and partially. Based on these results, there are findings that the higher the level of financial literacy a person tends to be, the wiser they will be in managing their income, investments and financial behavior.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"25 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

STRATEGI PELAYANAN KONSULTAN PAJAK DALAM MENCAPAI KEPATUHAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN DAGANG KOTA BANDUNG 实现万隆市贸易公司税务合规的税务咨询服务战略

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.342

Putri Eka Mujiyanti, Dwirini Dwirini

{"title":"STRATEGI PELAYANAN KONSULTAN PAJAK DALAM MENCAPAI KEPATUHAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN DAGANG KOTA BANDUNG","authors":"Putri Eka Mujiyanti, Dwirini Dwirini","doi":"10.51877/jiar.v7i2.342","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.342","url":null,"abstract":"Taxes, which are one source of income for the state to carry out development, will continue to grow when this income increases every year. The role of tax consultants in achieving compliance with tax obligations is very important. There are many benefits for users of tax consultant services. The method used in this research is qualitative with a qualitative descriptive research type. This is intended to obtain a descriptive picture of the problems in this research. This research uses data collection techniques through observation, interviews and document searches. There were several informants involved in this research. The informant is a tax consultant and a trading company in Bandung. The results of the research show that the presence of tax consultants is very necessary for trading companies that do not understand taxation. There are also many challenges faced by a tax consultant in current tax developments. The benefits felt by trading companies when using tax consultant services can make companies more tax aware and comply with tax obligations properly according to applicable regulations. Taxpayers previously felt many obstacles, with a tax consultant they will feel very helped.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"50 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141652199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, MODEL SPRINGATE DAN MODEL ZMIJEWSKI PADA PT RAMAYANA LESTARI SENTOSA TBK 利用阿尔特曼模型、斯普林盖特模型和兹米耶夫斯基模型对pt ramayana lestari sentosa tbk进行财务困境分析

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.347

Zein Ghozali

{"title":"ANALISIS FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, MODEL SPRINGATE DAN MODEL ZMIJEWSKI PADA PT RAMAYANA LESTARI SENTOSA TBK","authors":"Zein Ghozali","doi":"10.51877/jiar.v7i2.347","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.347","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui bagaimana hasil analisis financial distress dengan menggunakan model Altman, model Springate, dan model Zmijewski pada perusahaan PT Ramayana Lestari Sentosa Tbk. selama periode tahun 2018 - 2020. Data yang digunakan adalah data sekunder yang berupa laporan keuangan perusahaan yang telah diaudit dan terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan ada perbedaan antara model Altman, model Springate, dan model Zmijewski dalam memprediksi financial distress pada perusahaan PT Ramayana Lestari Sentosa Tbk. yaitu model Altman pada tahun 2018-2020 berdasarkan kriteria Z Score dengan nilai lebih dari 2,99 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan. Pada model Springate selama periode tahun 2018-2019 berdasarkan kriteria S Score dengan nilai lebih dari 0,862 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan tetapi pada tahun 2020 berdasarkan kriteria S Score dengan nilai kurang dari 0,862 diprediksi mengalami financial distress atau kebangkrutan. Pada model Zmijewski periode tahun 2018-2020 berdasarkan kriteria X Score dengan nilai kurang dari 0 diprediksi perusahaan tidak mengalami financial distress atau kebangkrutan. Dan model yang tepat berdasarkan tingkat akurasi dan tipe error adalah model Altman dan model Zmijewski dengan tingkat akurasi tertinggi dan tipe error yang rendah.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"32 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU 采用平均实际税率（TER）对计算所得税的影响第 21 条 Anugrah Sekayu 公司永久雇员的个人纳税人

Jurnal ilmiah akuntansi Rahmaniyah Pub Date : 2024-07-13 DOI: 10.51877/jiar.v7i2.346

Farida Aryani, Candra Romanda

{"title":"DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU","authors":"Farida Aryani, Candra Romanda","doi":"10.51877/jiar.v7i2.346","DOIUrl":"https://doi.org/10.51877/jiar.v7i2.346","url":null,"abstract":"This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the article 17 rate is Rp 4,242,485. There is a difference in excess income tax deduction of Rp 354,142 a month. Implementation of TER can save taxes. It reduces tax burden and makes calculation process simpler and easier, so PMK regulation 168 of 2023 can reduce WPOP taxes, which is expected to increase awareness and voluntary compliance of WPOP. Apart from that, tax regulations have positive impact in increasing the amount of tax revenue. For this tax overpayment/withholding, request can be submitted for compensation.","PeriodicalId":483293,"journal":{"name":"Jurnal ilmiah akuntansi Rahmaniyah","volume":"52 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141651857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0