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Pelatihan dan Sosialisasi Perhitungan PPH 21 Terbaru Dengan Tarif Efektif Rata-Rata Peraturan Pemerintah Nomor 58 Tahun 2024 Tentang Tarif Pemotongan PPH Pasal 21 Pribadi Pada UMKM Lingkungan Magetan
La Ode Abdullah
; Dian Kusumaningrum
; Sundaru Guntur Wibowo
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Vol 2
, No 4
(2024)
On January 1 2024, the government has changed the regulation og tax income, calculation scheme using Average Effective Rate (TER) through Government Regulation Number 58 of 2023 concerning Withholding Rates for PPh Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers. This change in the PPh 21 deduction scheme is because the current calculation scheme can confuse taxpayers and tends to burden those who want to carry out their tax obligations properly. This...
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Pengaruh Return On Asset (Roa), Leverage, Intensitas Modal, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Retno Anggraeny Agustin
; Hedi Pandowo
; Dian Kusumaningrum
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports...
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