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All Journal JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak INTERDISIPLIN: Journal of Qualitative and Quantitative Research
Dini Vientiany
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

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ANALISIS DAMPAK PAJAK PENGHASILAN (PPH) TERHADAP SUBJEK DAN OBJEK PAJAK PENGHASILAN DALAM KONTEKS PERPAJAKAN Siska Permata Sari Hrahap; Thasya Virdinia; Husnul Khotima; Panisa Panisa; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.183

Abstract

This article discusses the impact of Income Tax (PPh) on Tax Subjects and Tax Objects in the context of taxation. PPh is a tax obligation imposed on income received or earned by the tax subject in the tax year. Tax subjects can be individuals, business entities, or other legal entities that earn income. The tax object is income which is the basis for being subject to PPh. The author acknowledges that there are shortcomings in the preparation of this article and hopes for input for future improvements. It is hoped that this article can contribute to understanding the basics of taxation, increase awareness of the importance of paying taxes, and increase efficiency in the tax administration system.
IMPLEMENTATION OF PPH 21 POLICY DURING THE PANDEMIC COVID-19: IMPLEMENTASI KEBIJAKAN PPH 21 SAAT PANDEMI COVID-19 Dini Vientiany; Salsabila Sofiya Wardani; Popi Dea Ananda; Elvira Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.213

Abstract

The aim of this research is to analyze the implementation of the PPH 21 policy during the COVID-19 pandemic and find out how this policy affects the economy and society. This research uses a qualitative approach with library research or document analysis methods. A qualitative approach was chosen because this research aims to understand and interpret the meaning of the implementation of the PPH 21 policy and its impact on the economy and society. The library research method was chosen because the data needed for this research can be obtained from various document sources, such as books, scientific journals, news articles, official government reports, and trusted websites. Based on all the analysis results, it can be concluded that the implementation of PPh 21 during the Covid-19 pandemic has had a significant impact on tax revenues, taxpayer compliance, and economic and social conditions. The decline in PPh 21 revenues occurred because many taxpayers experienced a decrease in income and layoffs. However, the tax incentive policy implemented by the government has succeeded in increasing individual taxpayer compliance. The economic and social impacts of this policy are also diverse, with increasing people's purchasing power and assistance for MSMEs on the one hand, but also increasing income inequality and injustice for workers in the informal sector on the other.
IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK Dini Vientiany; Adisty Aulia Zahra; Aulia syahfitri; Widya Anggraini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.223

Abstract

The aim of this research is to examine the implementation of income tax as a strategy to save tax payments and find out how this implementation can help people save on tax costs. This research uses qualitative research with a case study approach. The case study approach was chosen because it gives researchers the ability to understand in depth the implementation of income tax as a strategy to save tax payments in a specific context. This research shows that income tax savings strategies can be implemented effectively by taxpayers with various profiles. Implementation of this strategy can provide significant benefits for taxpayers and contribute to optimizing state revenues through income tax. It is important for the government to increase outreach and education about income tax savings strategies, as well as providing easy access to tax information for taxpayers.
PENGARUH PREMI ASURANSI TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Dinda Fahira Lubis; Ainil Harnita Simanullang; Dara Lutfiah Nur; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.266

Abstract

This research aims to investigate the effect of insurance premiums on fulfilling tax obligations in Indonesia. Insurance premiums are costs incurred by companies or individuals to protect themselves from certain risks, while tax obligations are obligations that must be fulfilled in accordance with the legal provisions of the country concerned. This study uses primary data from insurance companies and secondary data related to tax regulations in Indonesia. The analytical method used is regression to test the relationship between insurance premiums and the level of fulfillment of tax obligations. It is hoped that the results of this research will provide deeper insight into the factors that influence the fulfillment of tax obligations in the insurance sector, as well as relevant policy implications.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) PADA PRODUK ASURANSI UMUM Nonita Fitriani Harahap; Hayfa Azwa Fadhila; Sri Rejeki; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.278

Abstract

Value Added Tax (VAT) is a tax imposed on domestic consumption. VAT is applied to general insurance products with the aim of increasing state revenue. VAT is imposed on insurance products sold domestically and not on insurance products sold abroad. VAT collection is carried out by VAT Collectors who have been regulated by the Decree of the Minister of Finance. VAT collectors are required to collect the tax payable at the time of payment and deposit the tax collected into the state treasury within a predetermined period of time. In analyzing the implementation of Value Added Tax (VAT) on general insurance products in Indonesia. The application of VAT to general insurance products has caused various impacts, both on insurance companies and policyholders. The implementation of VAT on general insurance products increases the cost burden for consumers, which in turn can affect the level of demand for insurance products. In addition, insurers are faced with challenges in adapting their administrative and reporting systems to comply with applicable tax regulations. However, the implementation of VAT can also increase transparency and accountability in the insurance industry.
TANTANGAN DAN PELUANG IMPLEMENTASI PAJAK PENGHASILAN PROGRESIF DI INDONESIA: Indonesia Awaliya Awaliya; Vivi Rahmadani Siregar; Fidya Purnama; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.284

Abstract

Progressive Income Tax (PIT) is a tax system where tax rates rise proportionally with income. This ensures a fairer and more equitable distribution of the tax burden, while also encouraging higher contributions from those with greater financial means.Indonesia has a long history with PIT, but its implementation faces some hurdles. One key challenge is the lack of comprehensive and accurate data on taxpayer income. This makes it difficult to establish the appropriate tax bracket for each individual.  Another obstacle lies in the prevalence of tax avoidance strategies. Wealthier taxpayers often exploit loopholes to minimize their tax obligations.  Furthermore, public education regarding PIT remains inadequate.  Many taxpayers lack a clear understanding of the system and its benefits for society.Despite these challenges, opportunities exist to strengthen the implementation of PIT in Indonesia.  By leveraging information technology, the accuracy and completeness of taxpayer data can be significantly improved. Additionally, stricter enforcement of tax laws can deter non-compliant taxpayers. Finally, increased public education and outreach programs can raise awareness about PIT and its role in a just and equitable society.By addressing these challenges and capitalizing on existing opportunities, PIT can be a powerful tool for achieving fairness and equity in tax collection, as well as securing a larger contribution from high-income earners to the national treasury.
KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PENGHASILAN: FAKTOR-FAKTOR YANG MEMPENGARUHI Ahmad Ibnu Harahap; Muhammad Iqbal Baihaqi; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.287

Abstract

This research aims to identify factors that influence taxpayer compliance in paying income tax in Indonesia. Tax compliance is an important element for continued state revenue and economic stability. This research uses a quantitative survey method with questionnaires distributed to 300 registered taxpayers at the Jakarta Tax Service Office (KPP). The collected data was analyzed using multiple linear regression to identify significant factors. The research results revealed that factors such as understanding tax regulations, the quality of services provided by the tax authority, perceptions of the fairness of the tax system, and the taxpayer’s income level have an influence significant impact on tax compliance. Apart from that, tax sanctions and incentives also influence the level of taxpayer compliance. Based on these findings, it is recommended that tax authorities increase tax education and improve service quality to increase taxpayer compliance. This research contributes to the tax literature by providing a deeper understanding of the factors that influence tax compliance. The practical implications of this research can be used as a reference by policy makers in formulating strategies to increase tax compliance in Indonesia.
Co-Authors Abdurahman Abdurrahman Adisty Aulia Zahra Afni Haryanti Harahap Ahmad Ibnu Harahap Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Mutiara Anggara Rifandi Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Annisa Febrianda Arofiani Mutmainah Asnawi Asnawi Aulia Syahfitri Awaliya Awaliya Cici El Dirrah Syafitri Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Devita Devita Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Fidya Purnama Fitria Amania Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Haura Afnani Zanjabila Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khotima Indra Rizki Hasibuan Intan Juwita Damanik Jumriani Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lou Fatahilla Luthfia Masfanur Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Meitia Ivanka Miratul Imaniah Muhammad Farhan Zuhdi Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Nabilah Irwani Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nesya Aulia Nonita Fitriani Harahap Nur Widya Ningsih Nurhidayah Ocha Pratika Panisa Panisa Popi Dea Ananda Rania Atikah Putri Reihan Mahendra Riri Dwita Putri Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Ruli Pebrina Br Sitepu Saibarani Nabila Salsabila Rambe Salsabila Sofiya Wardani Sasa Marissa Shafa Sizli Kania Silviani Pulungan Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi SITI NURHALIMAH Siti Nurhaliza Siti Zuhairoh Ritonga Sri Rejeki Syahla Nabila Tamlija Tasya Nadilla Thasya Virdinia Vany Fadillah Bastian Vivi Rahmadani Siregar Wahyudin Wahyudin Widya Anggraini Yusra Lestari Harahap