Akuntansi, Audit & Penggajian Indonesia

DJP’s improved access to the eJurnal portal helps Indonesian SMEs find official tax guidance faster and document what they relied on when applying VAT and withholding rules. Used as part of monthly routines, it can strengthen tax governance, reduce avoidable errors, and improve audit readiness through 2024–2026.

Insentif PPh 21 DTP 2026 menurut PMK 105/2025 menuntut pemetaan karyawan eligible, pemisahan DTP vs non-DTP di payroll, dan konsistensi pelaporan ke DJP. Artikel ini memberi langkah praktis untuk setup sistem, kontrol internal, dan rekonsiliasi payroll–akuntansi agar mengurangi risiko under/over-withholding.