{"id":"https://openalex.org/W7168250596","doi":"https://doi.org/10.62712/juribmas.v5i1.1348","title":"Pelatihan Penerapan Tarif Efektif Rata-Rata PPh Pasal 21 Bagi Pegawai Institusi Keuangan Non Perbankan","display_name":"Pelatihan Penerapan Tarif Efektif Rata-Rata PPh Pasal 21 Bagi Pegawai Institusi Keuangan Non Perbankan","publication_year":2026,"publication_date":"2026-07-14","ids":{"openalex":"https://openalex.org/W7168250596","doi":"https://doi.org/10.62712/juribmas.v5i1.1348"},"language":"id","primary_location":{"id":"doi:10.62712/juribmas.v5i1.1348","doi":"https://doi.org/10.62712/juribmas.v5i1.1348","is_oa":true,"landing_page_url":"https://doi.org/10.62712/juribmas.v5i1.1348","pdf_url":"https://ejurnal.lkpkaryaprima.id/index.php/juribmas/article/download/1348/924","source":{"id":"https://openalex.org/S5407038283","display_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","issn_l":"2961-7286","issn":["2961-7286","2962-3677"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejurnal.lkpkaryaprima.id/index.php/juribmas/article/download/1348/924","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046846683","display_name":"Dinda Amelia Kusumastuti","orcid":"https://orcid.org/0009-0000-4857-2612","observed_orcids":["https://orcid.org/0009-0000-4857-2612"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dinda Amelia Kusumastuti","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5118215528","display_name":"Kusairi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kusairi","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5140586166","display_name":"Olga Berrina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Olga Berrina","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I177055848"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.45808386,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"1","first_page":"1008","last_page":"1020"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.5609999895095825,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.5609999895095825,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.274399995803833,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.08980000019073486,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/effective-average-tax-rate","display_name":"effective average tax rate","score":0.8600000143051147},{"id":"https://openalex.org/keywords/article-21-income-tax","display_name":"Article 21 income tax","score":0.7749999761581421},{"id":"https://openalex.org/keywords/progressive-tax-rates","display_name":"progressive tax rates","score":0.3540000021457672},{"id":"https://openalex.org/keywords/tax-training","display_name":"tax training","score":0.5360000133514404},{"id":"https://openalex.org/keywords/tax-accounting","display_name":"tax accounting","score":0.4790000021457672},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.3179999887943268}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.45910000801086426},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.40149998664855957},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32100000977516174},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.18549999594688416},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.18019999563694},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.16519999504089355},{"id":"https://openalex.org/C153911025","wikidata":"https://www.wikidata.org/wiki/Q7202","display_name":"Molecular biology","level":1,"score":0.15410000085830688},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.14010000228881836},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.13680000603199005},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1282999962568283}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62712/juribmas.v5i1.1348","doi":"https://doi.org/10.62712/juribmas.v5i1.1348","is_oa":true,"landing_page_url":"https://doi.org/10.62712/juribmas.v5i1.1348","pdf_url":"https://ejurnal.lkpkaryaprima.id/index.php/juribmas/article/download/1348/924","source":{"id":"https://openalex.org/S5407038283","display_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","issn_l":"2961-7286","issn":["2961-7286","2962-3677"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.62712/juribmas.v5i1.1348","doi":"https://doi.org/10.62712/juribmas.v5i1.1348","is_oa":true,"landing_page_url":"https://doi.org/10.62712/juribmas.v5i1.1348","pdf_url":"https://ejurnal.lkpkaryaprima.id/index.php/juribmas/article/download/1348/924","source":{"id":"https://openalex.org/S5407038283","display_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","issn_l":"2961-7286","issn":["2961-7286","2962-3677"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Hasil Pengabdian Masyarakat (JURIBMAS)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.6164000034332275}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7168250596.pdf","grobid_xml":"https://content.openalex.org/works/W7168250596.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W3122641214","https://openalex.org/W4318457747","https://openalex.org/W4388182900","https://openalex.org/W4388904772","https://openalex.org/W4400696951","https://openalex.org/W4402088890","https://openalex.org/W4409390123"],"related_works":["https://openalex.org/W7217744274","https://openalex.org/W4409390123","https://openalex.org/W7165148715","https://openalex.org/W4401394024","https://openalex.org/W7196999366","https://openalex.org/W7217282193","https://openalex.org/W4402971617","https://openalex.org/W7153871203","https://openalex.org/W7160134071","https://openalex.org/W7127239757"],"abstract_inverted_index":{"Perubahan":[0],"metode":[1],"penghitungan":[2,142],"Pajak":[3],"Penghasilan":[4],"Pasal":[5],"21":[6],"dari":[7,99,135],"tarif":[8,69],"progresif":[9],"konvensional":[10],"menjadi":[11],"Tarif":[12],"Efektif":[13],"Rata-Rata":[14],"(TER)":[15],"berdasarkan":[16],"Peraturan":[17],"Pemerintah":[18],"Nomor":[19],"58":[20],"Tahun":[21],"2023":[22],"menimbulkan":[23],"kebutuhan":[24],"pemahaman":[25,50,114,127],"teknis":[26],"baru,":[27],"khususnya":[28],"bagi":[29],"institusi":[30],"keuangan":[31],"non":[32],"perbankan":[33],"berskala":[34],"kecil":[35],"dan":[36,51,67,101,119],"menengah":[37],"yang":[38,72,77,132],"umumnya":[39],"tidak":[40],"memiliki":[41],"divisi":[42],"pajak":[43],"khusus.":[44],"Kegiatan":[45],"pengabdian":[46],"ini":[47],"bertujuan":[48],"meningkatkan":[49],"keterampilan":[52,116,141],"pegawai":[53,100],"sebuah":[54],"Kantor":[55],"Jasa":[56],"Akuntan":[57],"(KJA)":[58],"di":[59],"Kabupaten":[60],"Malang":[61],"beserta":[62],"perwakilan":[63],"kliennya":[64],"dalam":[65,92],"menghitung":[66],"menerapkan":[68],"TER.":[70],"Metode":[71],"digunakan":[73],"adalah":[74],"pelatihan":[75,124],"partisipatif":[76],"menggabungkan":[78],"ceramah,":[79],"diskusi":[80],"interaktif,":[81],"simulasi":[82],"studi":[83],"kasus,":[84],"pendampingan":[85],"individual,":[86],"serta":[87,148],"sesi":[88],"tanya":[89],"jawab,":[90],"dilaksanakan":[91],"tiga":[93],"pertemuan":[94],"bulanan":[95],"terhadap":[96],"sembilan":[97],"peserta":[98,128],"klien":[102],"mitra":[103],"selama":[104],"Juli\u2013September":[105],"2024,":[106],"dengan":[107],"evaluasi":[108],"dilakukan":[109],"secara":[110],"deskriptif":[111],"melalui":[112],"observasi":[113],"konseptual,":[115],"praktis,":[117],"partisipasi,":[118],"umpan":[120],"balik":[121],"kualitatif.":[122],"Hasil":[123],"menunjukkan":[125],"peningkatan":[126],"pada":[129,154],"seluruh":[130],"aspek":[131],"dievaluasi,":[133],"mulai":[134],"dasar":[136],"hukum,":[137],"klasifikasi":[138],"kategori":[139],"TER,":[140],"bulanan,":[143],"hingga":[144],"mekanisme":[145],"rekonsiliasi":[146],"tahunan,":[147],"tercapainya":[149],"luaran":[150],"wajib":[151],"berupa":[152],"publikasi":[153],"media":[155],"daring":[156],"lokal.":[157]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-07-15T00:00:00"}
