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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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Pengenalan Balanced Scored sebagai Organisasi Bisnis Lafifah Ulfah Dalimunthe; Najwa Khalilah Harahap; Dini Vientiany
Jurnal Bintang Pendidikan Indonesia Vol 2 No 3 (2024): Agustus : Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i3.3116

Abstract

Performance measurement is an essential thing for a company. To become the winner in this global competition world, the company has to show a performance improvement from period to period. Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. In dead, the Balanced Scorecard Concept is a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.
Subjek dan Objek Pajak Penghasilan Annisa Febrianda; Rania Atikah Putri; Siti Nurhaliza; Dini Vientiany
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.743

Abstract

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.
PAJAK NEGARA DAN PAJAK DAERAH Dini Vientiany; Najwa Nabila; Tasya Nadilla; Vany Fadillah Bastian
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.234

Abstract

Indonesia has a major source of government revenue: the tax system. As per the present Constitution of the Republic Indonesia, tax is an obligation in social life as all levels of society are obliged to contribute to the state. Tax payments to the state are free of charge because the proceeds of the tax payments are used for state purposes to ensure the walfare and economic well being of the Indonesian populace. Indonesia's tax system is regulated by tax laws that aim to control the dynamic relationship involving the government and the individual/ entity taxpayer.
KETENTUAN UMUM PERPAJAKAN DAN TATA CARA PERPAJAKAN Dini Vientiany; Lathifah Ananda Putri; Ruli Pebrina Br Sitepu
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 4 (2024): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i4.244

Abstract

This research aims to encourage the public to follow Indonesian tax regulations. Because taxes have a big role in country development, and this term is no longer foreign to us. As a result, there are many laws and regulations that define taxes in Indonesia. Tax regulations always change from period to period, even in Indonesia. Thus, new terms related to taxation emerge and the public needs to know them. Apart from that, it is has import to repite that NPWP is very good for the of the country. Therefore, this paper was written to inform readers about NPWP and increase their awareness of paying taxes. Based on the my country 1945 of Indonesia, Article 23A, regulates taxes and other mandatory tax give for state need. Tax down also give the government the authority to collect taxes. Rights and obligations related to taxes must be fulfilled by all taxpayers.
ANALISIS EFEKTIVITAS PENERAPAN PERENCANAAN PAJAK PENGAHASILAN PPh PASAL 21 DI INDONESIA : STUDI KASUS DAN IMPLIKASI PRAKTIS Dini Vientiany; Dinda Dia; Meitia Ivanka; Nur Widya Ningsih; Riri Dwita Putri
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i12.3973

Abstract

Penerapan perencanaan pajak merupakan strategi penting dalam mengelola kewajiban pajak bagi perusahaan. Artikel ini bertujuan untuk menganalisis efektivitas penerapan perencanaan pajak penghasilan PPh Pasal 21 di Indonesia, dengan fokus pada studi kasus dan implikasi praktisnya. Metode yang digunakan melibatkan analisis kualitatif berdasarkan data sekunder dan wawancara dengan praktisi pajak terkait. Hasil analisis menunjukkan bahwa perencanaan pajak PPh Pasal 21 dapat menghasilkan manfaat signifikan berupa penghematan pajak dan pengurangan risiko kepatuhan. Implikasi praktis dari penelitian ini adalah pentingnya pemahaman mendalam terhadap peraturan perpajakan yang berlaku serta integrasi strategi perencanaan pajak yang tepat dalam manajemen keuangan perusahaan. Studi ini memberikan kontribusi dalam meningkatkan kesadaran dan kualitas praktik perencanaan pajak di Indonesia, sekaligus mengajukan rekomendasi untuk pengembangan lebih lanjut dalam bidang ini.
KONSEP DAN PRINSIP DASAR PERPAJAKAN: SEBUAH TINJAUAN TEORITIS Alfa Khair; Febrianti Shakira; Salsabila Rambe; Dini Vientiany
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 2 (2024): Musytari : Neraca Manajemen, Bisnis, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i2.4113

Abstract

Pajak merupakan salah satu pilar utama keuangan negara. Pajak diartikan sebagai kontribusi wajib warga negara kepada negara, yang diwajibkan atas dasar hukum dan tidak mendapat imbalan langsung. Tidak dapat disangkal pentingnya peran pajak dalam membangun dan menjalankan pemerintahan.. Oleh karena itu, memahami prinsip-prinsip dasar perpajakan menjadi esensial bagi setiap individu dan pemangku kepentingan. Jurnal ini bertujuan untuk Memberikan pemahaman yang komprehensif tentang prinsip dasar perpajakan, Meningkatkan kesadaran masyarakat tentang pentingnya pajak dalam pembangunan nasional, Memberikan sumbangsih pemikiran dalam pengembangan sistem perpajakan yang adil dan efisien. Penulis menggunakan penelitian kepustakaan atau library reseacrh. Penulis mengumpulkan informasi yang diperlukan untuk tinjauan literatur ini dengan membaca buku, artikel, dan publikasi hukum yang relevan, sehingga dapat ditarik kesimpulan sebagai berikut: Prinsip dasar perpajakan sangat penting untuk mewujudkan sistem perpajakan yang adil, efisien, dan akuntabel. Pemahaman yang baik terhadap prinsip-prinsip ini akan membantu dalam merumuskan kebijakan perpajakan yang tepat dan efektif.
PERHITUNGAN PENGENAAN PAJAK PENGHASILAN JASA AGEN ASURANSI BERDASARAKAN PPH 21 DAN PPH 23 Dini Vientiany; Jumriani Siregar; Muhammad Farhan Zuhdi; Gandhi Sulaiman Sitompul; Lou Fatahilla
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i3.4171

Abstract

Penelitian ini menganalisis pengenaan Pajak Penghasilan (PPh) terhadap jasa agen asuransi, dengan fokus pada perbandingan antara PPh Pasal 21 dan PPh Pasal 23. Menggunakan metode studi literatur, penelitian ini mengkaji aspek hukum, mekanisme penghitungan, dan implikasi praktis dari kedua rezim pajak tersebut. Hasil penelitian menunjukkan bahwa PPh Pasal 23 dikenakan sebesar 2% dari penghasilan bruto agen asuransi, sementara PPh Pasal 21 menggunakan sistem pajak progresif berdasarkan penghasilan tahunan dengan mempertimbangkan Penghasilan Tidak Kena Pajak (PTKP). Perbedaan utama terletak pada mekanisme penghitungan dan besaran pajak yang dikenakan. Penelitian ini memberikan kejelasan mengenai penerapan kedua jenis pajak tersebut terhadap penghasilan agen asuransi, yang dapat berkontribusi pada pengembangan kebijakan perpajakan yang lebih efektif dan berkeadilan di Indonesia.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
ANALISIS PERHITUNGAN DAN PENERAPAN PAJAK PENGHASILAN PASAL 21 SERTA PELAPORANNYA Mutiara Dewi; Rizkika Zalzabila Utami; Siti Aisyah; Dini Vientiany
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.1905

Abstract

PPh Article 21 regulates income tax deductions on income received or earned by domestic individual taxpayers in connection with work, services and other activities. This research aims to analyze the mechanism for withholding, reporting and remitting PPh Article 21 and its implications for employers and employees. The research method used is descriptive analytical with a qualitative and quantitative approach. The research results show that withholding PPh Article 21 makes a significant contribution to state tax revenues, but there are still challenges in implementation caused by taxpayers' lack of understanding and inaccuracies in calculations. This research also provides recommendations for increasing compliance and efficiency in the administration of Income Tax Article 21.
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