Income Tax Article Research Articles

Tax Planning for Article 21 Income

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees

Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.

The Impact of Article 21 Income Tax Incentive Policy During the COVID-19 Pandemic On Tax Revenue

Several policies issued by the government were carried out to minimize the rate of development of the Covid-19 outbreak faster. One of the policies carried out in terms of restrictions on public space for movement by governments around the world is aimed at inhibiting the spread of the Covid-19 virus, including Indonesia. The policies carried out by the government, especially in fiscal policy, have been given to respond in response to the low purchasing power of the people as a result of the impact of the Covid-19 pandemic, one of which is by providing tax incentives in terms of reducing tax rates.
 This research is an associative research that serves to explain or predict between tax incentives as an independent variable to the dependent variable, namely tax revenue. The object of this research is Income Tax Article 21 on the dependent variable, namely tax revenue. The technique used is statistical technique or quantitative technique. This study uses secondary data in the form of individual taxpayer data.
 The results showed that the PPh 21 incentive (Income Tax Ps 21) had no significant effect on tax revenue.

Analisis Penerapan PPN dan PPH Pasal 22 Atas Pengadaan Barang di Balai Jembatan Kementrian PUPR

Tax is one of the main components of the Indonesian economy which serves as the source of the funding for APBD and APBN.The government treasurer as the functional official has the obligation and authority to deposit and report Value Added Tax (VAT) and Income TaxArticle 22 from every payment for the procurement of goods whose funding source is from the APBN. The purpose of this research is to find out the implementation of calculation, depositing, and reporting of VAT and Income Tax Article 22 for the procurement of goods at Balai Jembatan of the Ministry of Public Works and Public Housing.This study was conducted with the descriptive qualitative method fromDecember2021 to January 2022.The results of the research show that the VAT is calculated using a 10% rate, while the Income Tax Article 22 used a 1,5% rate, which is then deposited using the Persepsi payment code from Kantor Pos Indonesia. Reportings are done by using SPT Masa Unifikasi which needs to be done in 20 days maximum from the end of the tax period.Reporting, depositing, and calculation of VAT and Income Tax Article 22 by the treasurer of Balai Jembatanof the Ministry of Public Works and Public Housing have been carried out in accordance with the regulations regarding tax from the Ministry of Finance. However, there are still delays in reporting VAT and Income Tax Article 22 in several tax periods.
 Keywords: Government Treasurer, VAT, Income Tax Article 22

Pengaruh Manfaat NPWP Dalam PPH Pasal 21, Pemahaman Wajib Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Bank BNI Wilayah Jakarta BSD Tahun 2020


 The purpose of this study is to determine and analyze the effect of NPWP benefits in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness of Taxpayer Compliance. This type of research is quantitative research that is research by obtaining data in the form of numbers or skin data that is framed by research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. The sample selection is done by purposive sampling. The sample amounted to 100 respondents, using multiple linear regression analysis. F Test results show that the calculated F value processed using SPSS is 178,823. Meanwhile the F table value seen in the Table of Values for the F Distribution is 2.73. Thus it can be said that the value of Fcount = 178.823> of Ftable = 2.73. The independent variable consisting of the benefits of NPWP in PPh article 21, understanding taxpayers, taxpayer awareness has a significant effect on tax compliance in the Jakarta BSD BNI Area. Partially the NPWP benefits in Income Tax article 21 have no positive and insignificant effect on taxpayer compliance because tcount (0.684) ttable (1.99394) and the significance value is above 0.05. The inconsistency of the research results with the hypothesis is suspected because the benefits of NPWP in PPh article 21 do not only occur in the BNI KCU Jakarta BSD environment, but generally occur in various regions and other areas. Partially understanding taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.297) > ttable (1.99394) and the significance value is below 0.05. Partially awareness of taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.268) > ttable (1.99394) and the significance value is below 0.05.
 Keywords: Benefits of NPWP in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness, Taxpayer Compliance.

EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19

During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives. The design of this research is a qualitative descriptive using online interview and questionnaires. Samples taken are 40 SMEs in West Sumatera using purposive sampling techniques. The results show that more than 50% of SMEs in this research has already understood about income tax article 21, and more than 40% of SMEs are also familiar with the tax incentive, however, related to socialization of tax incentive from authority party, SMEs hope to obtain more information either online or offline.

ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP PENJUALAN PADA PT X

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state that is coercive and does not receive direct compensation for the benefit of the government and the welfare of the community. There are several types of taxes in Indonesia, such as Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 24, Income Tax Article 25, Income Tax Article 26, Income Tax Article 15, Income Tax Article 4 Paragraph 2, and no less popular are VAT and/or PPnBM. Around us, transactions with taxes often occur and are very close to Indonesian citizens where the tax is objective and not subjective, the tax is Value Added Tax (VAT). In this study, the research method used was descriptive quantitative. This study will discuss the problem by describing, calculating, and comparing a situation as well as explaining a situation. The results of the study indicate that an increase in the VAT rate of 11% at PT Riaputra Metalindo has a significant effect on sales of the company's products

ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 23 ATAS PENDAPATAN PERUSAHAAN PADA PT.JAGAD TOTAL LOGISTIC EXPRESS

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state for the benefit of the government and the welfare of the community. Revenue is income arising from the company's activities which are commonly known by different names such as sales, sales of services (fees), interest, dividends, royalties and rent. Meanwhile, the purpose of this research is to find out the procedure for calculating and reporting company income at PT. Jagad Total Logistic Express and whether it is in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015. In this study, the research method used was descriptive quantitative. This study will discuss the problem by collecting, describing, calculating, and comparing a situation and explaining a situation. From the research results show that the calculation of PPh. Article 23 is subject to a 2% rate and it can be concluded that the calculation and reporting of Income Tax Article 23 on Company Revenues at PT. Jagad Total Logistic Express is fully in accordance with Tax Law no. 36 of 2008 and 141/PMK.03/2015

ANALISA PERHITUNGAN PAJAK PENGHASILAN PASAL 21, SEBAGAI PERENCANAAN PAJAK PENGHASILAN BADAN KANTOR JASA AKUNTAN SURABAYA

As the biggest source of state revenue, tax that is directly related to employees is income tax article 21. This study aims to analyze the calculation of income tax article 21 with 2 methods (net, gross, and gross up) as an effort to plan corporate income tax on one Accountant Service Office in East Surabaya. The research object is located in the city of Surabaya and is engaged in services such as bookkeeping services, tax services, financial consulting services, and so on. This study uses a qualitative approach method supported by quantitative data. The data used are salary data for permanent employees in 2017, the company’s article 21 PPh calculation, and PPh regulation. The conclusion from this study is that the Gross Up method is the best and most effective method for Corporate Tax Planning. The Gross Up method allows companies to provide tax benefits to employees and can be used as a deduction from the company’s gross income so that the Corporate Income Tax paid is smaller. This research is limited to one company only, the development of which can be done by distributing questionnaires related to the calculation of income tax article 21.

Analisis Penerapan PPN dan PPH Pasal 22 Atas Pengadaan Barang di Balai Jembatan Kementrian PUPR

Tax is one of the main components of the Indonesian economy which serves as the source of the funding for APBD and APBN.The government treasurer as the functional official has the obligation and authority to deposit and report Value Added Tax (VAT) and Income TaxArticle 22 from every payment for the procurement of goods whose funding source is from the APBN. The purpose of this research is to find out the implementation of calculation, depositing, and reporting of VAT and Income Tax Article 22 for the procurement of goods at Balai Jembatan of the Ministry of Public Works and Public Housing.This study was conducted with the descriptive qualitative method fromDecember2021 to January 2022.The results of the research show that the VAT is calculated using a 10% rate, while the Income Tax Article 22 used a 1,5% rate, which is then deposited using the Persepsi payment code from Kantor Pos Indonesia. Reportings are done by using SPT Masa Unifikasi which needs to be done in 20 days maximum from the end of the tax period.Reporting, depositing, and calculation of VAT and Income Tax Article 22 by the treasurer of Balai Jembatanof the Ministry of Public Works and Public Housing have been carried out in accordance with the regulations regarding tax from the Ministry of Finance. However, there are still delays in reporting VAT and Income Tax Article 22 in several tax periods.
 Keywords: Government Treasurer, VAT, Income Tax Article 22

The Impact of Article 22 Government-borne Income Tax Facilities during the COVID-19 Pandemic on Installment Calculations Income Tax Article 25 at PT TEC

The purpose of this study was to analyze the impact that occurs due to the Income Tax Article 22 Exemption facility during the 2019 corona virus pandemic on the calculation of Income Tax Article 25 at PT TEC. The government's purpose with this policy was to assist business in dealing with the 2019 corona virus pandemic by providing exemption from Income Tax Article 22 on Import so that companies can reduce cashflow to make prepayments of Income Tax Article 22. The analytical method used in this research is descriptive method and data collection is done through observation, documentation and interviews with the company. The results of the study show that the Income Tax Article 22 Exemption facility have an impact on the company on calculating the installments of Income Tax Article 25 for the following year, because with the exemption of imports Income Tax Article 22 means the company does not have credit tax that can be used in calculating Income Tax Article 25. The consequences that occur lead to Income Tax Article 25 installments have significantly increased. In the following year the company experienced a decline in sales, due to the increasing calculation of the installments of Income Tax Article 25, the company experienced an overpayment of corporate income tax even though the company had used the existing rules to apply for a reduction in Income Tax Article 25, so it was inevitable that the company would be subject to an examination with the criteria of overpaid corporate income tax. Keywords: Import Income Tax Article 22, Income Tax Article 25, Corporate Income Tax DOI: 10.7176/RJFA/13-12-06 Publication date: June 30 th 2022

CALCULATION OF INCOME TAX (PPH) ARTICLE 21 PERMANENT EMPLOYEES (Case Study at the Semarang District Attorney's Office in 2020)

<em>Income Tax is a mandatory contribution imposed on a Tax Subject on income received or earned in one tax year. The problem that arises is that there is still an error in calculating the income tax at the Semarang District Attorney's Office. The purpose of this study was to determine the calculation, payment, and reporting of Income Tax (PPh) Article 21 for permanent employees at the Semarang District Attorney's Office in 2020 and to determine the suitability of calculating, paying, and reporting Income Tax (PPh) Article 21 for permanent employees at the Prosecutor's Office. State of Semarang Regency in 2020 based on Law Number 36 of 2008 and Regulation of the Director General of Taxes Number PER-16/PJ/2016. The data used are primary and secondary data. Methods of data collection using observation, interviews and literature study. The writing method uses descriptive and exposition methods. The results of this study indicate that the Semarang District Attorney's Office has calculated, paid and reported Income Tax (PPh) Article 21 for permanent employees in 2020 through a third party (KPPN). In tax calculations, there are still errors including in determining status, office fees, pension contributions and PTKP which affect the determination of Article 21 Income Tax (PPh) which is deducted, resulting in an underpayment difference of Rp.1,864,150.00</em>

Analysis of the Treatment of Income Tax Article 25 Overpayment at PT AWD

The outbreak of the COVID-19 pandemic in Indonesia has greatly impacted various sectors, including PT AWD which is engaged in SPA services. PT AWD experienced a significant decrease in turnover, causing an overpayment of taxes caused by the payment of tax installments that have been paid every month. Based on this phenomenon, this study was conducted to determine the impact that occurs on PT AWD if it makes restitution or tax burden in managing the tax overpayment. This study was processed using descriptive qualitative techniques with primary data, namely the results of interviews with the employees of PT AWD, and secondary data in the form of company financial statements. Based on this research, it is known that if PT AWD makes restitution, PT AWD will get back the cash that has been paid on condition that it is able to meet the requirements for implementing restitution and comply with its tax obligations. Meanwhile, if PT AWD makes an imposition, the overpayment tax cannot be taken back by the company. Because the overpayment tax has been recognized as an expense in the company's financial statements, so this treatment is more advisable for taxpayers who have a relatively low nominal tax overpayment.

Pengaruh Manfaat NPWP Dalam PPH Pasal 21, Pemahaman Wajib Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak

The purpose of this study is to determine and analyze the effect of NPWP benefits in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness of Taxpayer Compliance. This type of research is quantitative research that is research by obtaining data in the form of numbers or skin data that is framed by research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. The sample selection is done by purposive sampling. The sample amounted to 100 respondents, using multiple linear regression analysis. F Test results show that the calculated F value processed using SPSS is 178,823. Meanwhile the F table value seen in the Table of Values for the F Distribution is 2.73. Thus it can be said that the value of Fcount = 178.823> of Ftable = 2.73. The independent variable consisting of the benefits of NPWP in PPh article 21, understanding taxpayers, taxpayer awareness has a significant effect on tax compliance in the Jakarta BSD BNI Area. Partially the NPWP benefits in Income Tax article 21 have no positive and insignificant effect on taxpayer compliance because tcount (0.684) ttable (1.99394) and the significance value is above 0.05. The inconsistency of the research results with the hypothesis is suspected because the benefits of NPWP in PPh article 21 do not only occur in the BNI KCU Jakarta BSD environment, but generally occur in various regions and other areas. Partially understanding taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.297) > ttable (1.99394) and the significance value is below 0.05. Partially awareness of taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.268) > ttable (1.99394) and the significance value is below 0.05.
 Keywords: Benefits of NPWP in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness, Taxpayer Compliance.

Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.

Analisis Akuntansi Pajak Penghasilan (PPh) Pasal 22 Atas Impor Barang Pada PT Indika Tirta Mandiri

This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.

ANALISA PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH 21 ATAS PEMOTONGAN PPH 21 PADA PT. YELLOWFIT GROUP INDONESIA

Taxes are a very important source of state revenue in the development of the country. The size of the tax will determine the capacity of the state budget to finance state expenditures, both for development financing and for routine budget financing. Companies as corporate taxpayers or company owners must withhold income tax article 21 on the employment relationship between employees and the company. If the company does not carry out the tax withholding obligation, it will be subject to applicable tax sanctions and the authority given to the company only withholds taxes owed to employees, not withdrawing or receiving taxes. PT. Yellowfit Group Indonesia is correct in carrying out the mechanism for depositing and reporting Income Tax Article 21 following tax regulations, which is preceded by depositing an SSP or e-billing which is deposited through Mandiri i-banking before the 10th of the following month, followed by reporting the e-SPT Period before the date of next 20 months

Analysis On the Implementation of Income Tax Article 21 Incentives Policy for Taxpayers Affected by The Covid-19 Pandemic

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the problems encountered throughout the policy's implementation. This study uses a descriptive qualitative approach to explain objectively, in detail, and in-depth the results obtained. Observation, in-depth interviews, and documentation techniques were used in collecting the data. This study indicates that although the Income Tax Article 21 incentive is beneficial for the recipients in spending during the pandemic, its implementation faces various challenges. In terms of the realization of this incentive, it is relatively low compared to the initial budget allocation, so it is doubtful that it will provide the expected multiplier effect on economic growth, as the objective of this policy. Thus, the improvement in economic and public consumption growth cannot be linked directly to the contribution of the Income Tax Article 21 incentives policy alone because many other things and policies can affect the economy.

Using Income Tax Incentives Article 21 Borne by the Government on Companies Impacted by Covid-19

This research is about the use of incentives provided by the government during the Covid-19 pandemic to companies that are included in the Classification of Business Fields to get relief from PPh article 21 borne by the government (DTP). The purpose of this study is to find out whether PT HSK is included in the Classification of Business Fields as stipulated and how to calculate PPh article 21 during the pandemic period, as well as reporting. From the results of the study, it can be concluded that the company is one that is included in the Classification of Business Fields and is entitled to the Income Tax Article 21DTP tax incentive, besides that it can also be concluded that the company has carried out calculations, reporting SPT Period PPh Article 21 and Realization Reports during the Covid-19 pandemic in accordance with Minister of Finance Regulation Number 23 of 2020 for the period April to June 2020 and Minister of Finance Regulation Number 86 of 2020 for the period until December 2020.

DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN

The purpose of this study is to determine the impact of incentives Income Tax Article 21 for the withholding and reporting of the Annual income Tax a Permanent Employee. This type of research is descriptive research with case study approach of research about the status of subject of the study with respect to a specific phase or typical of the whole personality. The data were obtained from dokumetansi i.e. data earnings a permanent employee, the calculation of Income Tax Article 21, and form 1721 A1. The Unit of analysis in this research was the individual as a lecturer at the University of Y included in the KLU taxpayers affected by the pandemic Covid19.Income tax Article 21 for the Period of January to March to dependents of employees, thereby reducing the magnitude of the Take Home Pay received. From April to December, employees with certain criteria were given an incentive of income Tax Article 21 by the Government and income Tax withheld by the employer was given simultaneously with the monthly income. With the tax incentives it can increase the Take Home Pay received. Article 21 income tax Borne by the Government received by the employee from the employer is not taken into account as income subject to taxation. Therefore, it must be reported in the tax return (SPT) Annual Personal Income Tax. But in this case the employer does not provide data to the employee about the amount of income Tax Article 21 Borne by the Government.