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Pajak Penghasillan Pasal 26
Dini Vientiany
; Nur Ajizah Harahap
; Sony Raudha
; M Fikri Ariga
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 2
(2025)
Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia...
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Subjek dan Objek Pajak Penghasilan
Annisa Febrianda
; Rania Atikah Putri
; Siti Nurhaliza
; Dini Vientiany
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 2
, No 4
(2024)
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...
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Pentingnya Pemahaman Dasar-Dasar Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak
Yauma Afriyanti
; Septian Dwi Cahya
; Imel Santika
; Dini Vientiany
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 3
(2024)
Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this...
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Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah
Al Ramzy
; Asnawi Asnawi
; Wahyudin Wahyudin
; Dini Vientiany
Jurnal Pajak dan Analisis Ekonomi Syariah
Vol 1
, No 3
(2024)
A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM gene...
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Pentingnya Pengetahun Perpajakan dan Kesadaran Masyarakat dalam Membayar Pajak Guna Membantu Kestabilan Ekonomi di Indonesia
Fathiya Syahidah Nasution
; Dian Zahra Syahfitri Lubis
; Hikmah Indri Yani Harahap
; Dini Vientiany
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 2
(2024)
The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being...
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Analisis Pentingnya Meningkatkan Pengetahuan Akan Dasar-Dasar Perpajakan Bagi Generasi Milenial
Dwiki Wardana Syah
; Ryan Hidayat
; Ridho Ramadiansyah
; Lazuardi Yusuf Suharto
; Dini Vientiany
Pajak dan Manajemen Keuangan
Vol 1
, No 3
(2024)
Increasing the level of understanding about taxation for the nation's next generation, namely the millennial generation, is very important to create the next generation who understand and obey taxation in order to realize a bright future for the nation. The qualitative approach method is the research methodology used in this research journal, and the type of research is literature study or also library research where this research method collects data through studying and understanding theories...
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