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PENGARUH PENGENAAN PAJAK PENGHASILAN PASAL 22 DAN PAJAK PERTAMBAHAN NILAI BERDASARKAN UNDANG-UNDANG PERPAJAKAN GUNA MENENTUKAN PAJAK TERUTANG khasanah sahara; Dwi Ratna Utari
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 1 (2021): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Abstrak Perusahaan Tenun Ikat Medali Mas merupakan perusahaan yang tidak memiliki Angka Pengenal Impor atau yang biasa disebut dengan API. Berhubung tidak memiliki Angka Pengenal Impor (API), maka meminta bantuan pihak lain untuk menjadi pelaksanaa impor bahan dari perusahaan tersebut. Perusahaan Tenun Ikat Medali Mas selain terkena Pajak Penghasilan (PPh) Pasal 22 dan Pajak Pertambahan Nilai (PPN), Perusahaan Tenun Ikat Medali Mas juga akan menanggung fee karena mengimpor melalui pihak lain dalam tahun berjalan yang harus di bayar oleh Wajib Pajak yaitu Pajak Penghasilan (PPh). Tujuan penelitian ini untuk mengetahui pengaruh pengenaan PPh Pasal 22 dan PPN berdasarkan Undang-Undang Perpajakan guna menentukan Pajak Terutang. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Variabel dalam penelitian ini adalah PPh Pasal 22, PPN, pajak terutang. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yaitu dengan mendeskripsikan hasil nilai hitung dari data yang diperoleh. Hasil penelitian ini menunjukkan jika Perusahaan Tenun Ikat Medali Mas melakukan impor sendiri tidak perlu membayarkan headling fee, tetapi jika melakukan impor dengan API pihak lain Perusahaan terkena PPh Pasal 22 dan PPN dalam menentukan Pajak Terutang dan masih terkena headling fee. Perusahaan menggunakan API sendiri maka PPh Pasal 22, PPN, dan Pajak Terutangnya lebih kecil, dibanding perusahaan menggunakan API perusahaan lain sehingga PPh Pasal 22, PPN dan Pajak Terutangnya lebih besar. Berdasarkan uairan diatas Perusahaan Tenun Ikat Medali Mas sebaiknya melakukan impor dengan menggunakan API sendiri, karena jika memiliki API sendiri, Perusahaan Tenun Ikat Medali Mas tidak perlu mengeluarkan dana untuk headling fee, PPh Pasal 22, Pajak Pertambahan Nilai, dan Pajak Terutang dari perusahaan lebih sedikit daripada menggunakan API perusahaan lain. Kata Kunci: PPh Pasal 22, Pajak Pertambahan Nilai, Pajak Terutang

Pengaruh Manajemen Pajak terhadap Pajak Penghasilan Badan (pada Perusahaan Manufaktur di BEI) Khasanah Sahara; Devia Oktafiani
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 7 No 1 (2022): Januari
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v7i1.2004

This study aims to determine the effect of tax management on corporate income tax (in manufacturing companies on the Indonesia Stock Exchange). The research variable is the issuance of Tax Management (X), Corporate Income Tax (Y). Collecting data using the documentation method, data on the sample companies' financial statements are available on the Indonesia Stock Exchange which can be accessed through the website www.idx.co.id. The researcher accessed the data through the Indonesian Stock Exchange's Sharia Investment Gallery at the Kadiri Islamic University. Based on the results of the research data analysis as stated in the previous chapter, it can be concluded as follows: There is an effect of tax management by companies on corporate income tax in manufacturing companies on the Indonesia Stock Exchange for the 2016-2018 period. This is based on research findings which found that from seven sample companies, only KAEF companies had an effective tax rate and cash effective tax rate above 25% continuously in the 2016-2018 range. Meanwhile, companies that continuously avoided taxes during 2016-2018 were SMSM companies. Suggestions that can be given are in accordance with the research results, namely tax avoidance as one of the company's efforts to carry out tax management in general, it can be legally carried out by companies, but this condition will certainly reduce the potential for tax revenue that should be acceptable to the state. It is important to raise awareness for companies not to evade taxes because this will harm state revenues and even disrupt development processes in the long term. For the government, it can provide tax payment incentives so as to encourage companies to properly report tax obligations which are the responsibility of the company

ANALISIS ANGGARAN BIAYA OPERASIONAL TERHADAP PENGENDALIAN KINERJA MANAJERIAL GUNA MENINGKATKAN SISA HASIL USAHA (SHU) (Studi Kasus Pada Koperasi Langgeng Mulyo Ngancar) Dixa Tioangga Kusuma; Khasanah Sahara; Puji Rahayu
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i2.3003

Penelitian ini dilatarbelakangi adanya permasalahan pada dari pihak manajemen Koperasi Pertanian Langgeng Mulyo Ngancar dalam penerapan anggaran biaya operasional yang dibuat. Pihak manajemen masih belum melakukan evaluasi yang efektif pada pembuatan anggaran biaya operasional. Tujuan dari penelitian ini untuk menganalisis penyusunan anggaran biaya operasional menggunakan analisis varians untuk mengetahui penyimpangan biaya sehingga dapat dijadikan pengendalian kinerja manajerial dalam meningkatkan sisa hasil usaha pada Koperasi Langgeng Mulyo Ngancar. Dengan mengetahui hasil dari analisis tersebut, maka dapat diambil langkah perbaikan atau evaluasi dari pihak manajemen mengenai penerapan anggaran biaya operasional untuk tahun berikutnya sehingga dapat meningkatkan perolehan sisa hasil usaha. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis varians. Data penelitian ini diperoleh dengan metode survei, wawancara, dan dokumentasi. Dari hasil analisis yang dilakukan, menunjukkan hasil penelitian bahwa pada tahun 2019 hingga tahun 2021 terjadi penyimpangan anggaran biaya operasional terhadap realisasinya yang merugikan (unfavorable) yaitu pada tahun 2019 dengan adanya kenaikan biaya sebesar 8,71%, sedangkan tahun 2020 kenaikan sebesar 22%, serta tahun 2021 dengan kenaikan 2,02%. Sedangkan sisa hasil usaha yang dihasilkan pada tahun 2019 sebesar Rp209.757.258 terjadi selisih berupa peningkatan sisa hasil usaha pada tahun 2020 sebesar 17% serta peningkatan pada tahun 2021 sebesar 18%. Hal ini artinya belum adanya evaluasi yang baik pada penerapan anggaran biaya operasional di Koperasi Pertanian Langgeng Mulyo sehingga apabila dilakukan perbaikan pada anggaran biaya operasional maka sisa hasil usaha yang diperoleh akan lebih meningkat. Saran yang diberikan untuk Koperasi Langgeng Mulyo untuk mencoba melakukan evaluasi atau perbaikan mengenai anggaran biaya operasional dengan mencoba menggunakan analisis varians sehingga dapat mengetahui pos-pos biaya operasional yang perlu adanya perbaikan anggaran pada tahun berikunya untuk dijadikan evaluasi dalam mengendalikan pengeluaran pada biaya operasional.

Penerapan Anggaran Produksi Dalam Upaya Pengendalian Biaya Produksi Untuk Meningkatkan Laba Pada Pia Latief Kediri Eky Irdia Esta Narhensa; Khasanah Sahara; Beby Hilda Agustin
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): JUNI : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

The application of the production budget is important for the company because used as a control tool. The production budget is the basis for making a production cost budget which is determined based on plans and sales. The purpose of this research was carried out based on the preparation of the production budget, to determine the level of production needed in Pia Latief Kediri Household Industry. The type of research used is descriptive quantitative, which provides an overview of the actual state of the object under study based on facts, by collecting and processing related data, namely raw material costs, labor costs, and factory overhead costs. The data studied is in 2020 to 2021 as the basis for calculating sales forecasts in 2022. From the results of the research, it shows that the application of the production budget is more controlled than before, because there is a difference between the budget that has been prepared and its realization, which results in a difference in profit and loss of IDR 10,420,000. So with these results it is suggested to Pia Latief Kediri Home Industry to prepare a production budget for the company to get a bigger profit than the previous year. Keywords: Production Budget, Production Cost Control, Profit.

Analisis Penerapan Akuntansi Pertanggungjawaban Pusat Laba Guna Menilai Kinerja Keuangan Pada KUD Tani Wilis Sendang Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.498

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.

Pengaruh Pelayanan Dan Penghasilan Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB-P2) Pasca Pandemi Covid-19 Di Kecamatan Ngadiluwih Kabupaten Kediri Amelya One Zarina; Khasanah Sahara; Imarotus Suaida
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.296

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.

Penerapan Perencanaan Pajak PPh Pasal 21 Karyawan Tetap Menggunakan Metode Gross Up, Gross, Net Sebagai Upaya Penghematan Beban Pajak Penghasilan Pasal 25 Pada CV. ANARA Kota Kediri Selvi Mayranti dewi; Khasanah Sahara; Imarotus Suaidah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): DESEMBER : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.997

This research is motivated by the government policy changes in 2021, which involve the amendment of Income Tax Article 21 rates from four tiers to five tiers. The purpose of this study is to determine the most effective method in minimizing the income tax burden under Article 25 for CV.Anara. This research utilizes primary data and employs quantitative descriptive analysis techniques as well as the Gross Up, Gross, and Net Method analysis tools. The results of this study indicate that the most efficient method is the Gross Up Method, as providing allowances results in efficiency in Corporate Income Tax (CIT) under Article 25. Consequently, the company can pay lower CIT compared to the Gross and Net Methods. Based on the analysis conducted, the Gross Up Method can save CIT payments. With a modest profit margin, this method minimizes the tax burden for the company. The implementation of the Gross Up Method for Article 21 CIT can also boost employee productivity. These findings align with previous research conducted by Khairani & Alistraja Dison Silalahi in 2022, Khoiriawati & Meirini in 2022, and Muhammad Yahya Malik & Khasanah Sahara in 2023, which show that the Gross Up Method is the most effective approach to minimize income tax burdens. Additionally, applying tax planning for zakat and donations can further reduce the tax burden on the company. This research utilizes the latest tax rates with five tiers, following the most recent regulations.

Analisis Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai Terhadap Volume Penjualan Pada CV. Harko Jaya Offset Rosyta Devi Arifianti Putri; Khasanah Sahara; Imarotus Suaidah
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.496

This research is motivated by a government policy in 2021 to increase the Value Added Tax (VAT) rate by 11% starting on April 1 2022. In this policy, CV. Harko Jaya Offset is a business actor in the printing and trading sector of paper and plastic. As a Party subject to VAT when selling and purchasing goods. This research aims to determine the effect of increasing the Value Added Tax (VAT) rate on sales. The analysis technique used is quantitative descriptive analysis with analytical tools, calculating Value Added Tax (VAT) rates of 10% and 11%, calculating the amount of tax paid, calculating sales volume and calculating the increase/decrease in sales volume. The results of this research show that there is no influence on product sales from the increase in the Value Added Tax rate, because the company still uses the same selling price. It can be proven from the calculation results that sales volume increased by 58.19%. The results of this analysis are different from research from (Putri, 2022), (Djufri, 2022) and (Wibowo, 2021) which show that an increase in the Value Added Tax rate has an effect on declining sales. Suggestions on CV. Harko Jaya continues to use the same selling price for all products in each sale to maintain sales volume in the event of an increase in the VAT rate. And it is hoped that future researchers will be able to develop their research, one of which is on selling prices after VAT.

Pengaruh Pajak Penjualan PPN Dan PPnBM Terhadap Laba Rugi Fiskal Pada UD Gemah Ripah Viola Ardhana; Khasanah Sahara; Imarotus Suaidah
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 1 No. 6 (2023): November : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v1i6.480

Taxes are a very important source for a sector of state revenue. To further increase revenue in the tax sector, several improvements have been made. In this research, the researcher tries to discuss the above problems related to "The Influence of Sales Tax VAT and PPnBM on Commercial Profits and Fiscal Profits of UD Gemah Ripah". The research model used in this research is associative research, namely to look at the influence of Fiscal Profit on VAT and PPnBM. This research was carried out at UD Gemah Ripah which is located on Jl. Padang Padi No.13, Kaliombo, Kec. Kota, Kediri City, East Java 64126. After conducting tests and calculations, it was found that UD Gemah Ripah's income tax in 2020 was IDR. 484,044,806.88, in 2021 it is IDR. 1,005,309,943.19, and in 2022 it will be IDR. 563,112,212.29. According to the data obtained, it was also found that PPn and PPnBM were not included in the requirements for calculating corporate PPh from UD Gemah Ripah, corporate PPh from UD Gemah Ripah only calculated from turnover and net profit before PPh. And also from several of these calculations, it was found that the PPn and PPnBM that must be paid are not necessarily directly proportional to the net profit of UD Gemah Ripah.

Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022 Ratna Handayani; Khasanah Sahara; Imarotus Suaidah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.327

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.

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