scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Mardiana , ◽  
Fibby Rismawati
Keyword(s):  
Income Tax ◽  
Analytical Tool ◽  
The State ◽  
Taxable Income ◽  
Permanent Employee ◽  
The People ◽  
The Law

The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016

scholarly journals ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Vinry Y Pangandaheng ◽  
Inggriani Elim ◽  
Heince R. N. Wokas
Keyword(s):  
Key Words ◽  
Income Tax ◽  
Qualitative Approach ◽  
The State ◽  
The People ◽  
The Law ◽  
The Republic ◽  
Permanent Employees ◽  
Tax Payments ◽  
Descriptive Method

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016

Forecasting State Income Tax Collections: A New Approach

1978 ◽  
Vol 6 (1) ◽  
pp. 67-91 ◽  
Author(s):  
David M. Reaume
Keyword(s):  
North Carolina ◽  
Income Distribution ◽  
Income Tax ◽  
The State ◽  
New Approach ◽  
State Income Tax ◽  
State Income ◽  
Complete Detail ◽  
The Law

This paper reports on an application of the microsimulation method to the estimation of income tax collections for the State of North Carolina. Detailed forecasts of Income distribution make it Possible to model the law in nearly complete detail. The model provides quarterly forecasts of collections disaggregated by withheld taxes, declarations payments, final payments, and refunds.

MINNESOTA TAKES CONTROVERSIAL STEPS TO REFORM HEALTH CARE

PEDIATRICS ◽  
1994 ◽  
Vol 93 (4) ◽  
pp. 560-560
Author(s):  
J. F. L.
Keyword(s):  
Health Care ◽  
Health Care Providers ◽  
Health Reform ◽  
Income Tax ◽  
The State ◽  
Care Providers ◽  
Practice Parameters ◽  
The Law ◽  
Health Legislation ◽  
Care Costs

When Minnesota legislators last spring passed health legislation that included a tax on health care providers, many physicians thought the state had gone too far. As the state begins to implement the law, however (physicians will begin paying the tax in 1994), those same physicians are realizing that their troubles may have just begun. The tax is only one part of a larger health reform package that promises to change the way Minnesota physicians practice. Under the law, for example, the state will assign physicians to some patients. The law also requires the state to develop practice parameters and controls on technology... Beginning in 1994, physicians will pay a 2% income tax on their gross revenues. The tax, which will not be levied on Medicare or Medicaid services or on physicians employed by managed care providers, will help pay for health insurance for the state's approximately 400,000 uninsured. Many physicians opposed the legislation because it will cut into their pay... And to achieve its goal of reducing health care costs by 10% a year for five years, the state will develop and implement practice parameters in an attempt to avoid ineffective treatment.

Definition and content of the right to freedom of conscience

2021 ◽  
Vol 66 (05) ◽  
pp. 145-148
Author(s):  
Ниджат Рафаэль оглу Джафаров ◽  
Keyword(s):  
Human Rights ◽  
Human Behavior ◽  
The State ◽  
Human Beings ◽  
Freedom Of Conscience ◽  
Key Words Human ◽  
The People ◽  
The Law ◽  
The Right

It can be accepted that the classification of human rights, its division, types, and groups, is of particular importance. The syllogism for human rights can be taken as follows: law belongs to man; human beings are the highest beings on earth like living beings. Therefore, the regulation prevails. The right to freedom is conditional. Man is free. Consequently, human rights are dependent. Morality is the limit of the law. Morality is the limit and content of human actions. Therefore, the law is the limit of human activities. Morality is related to law. Law is the norm of human behavior. Thereby, human behavior and direction are related to morality. The people create the state. The state has the right. Therefore, the right of the state is the right of the people. The state is an institution made up of citizens. Citizens have the privilege. Such blessings as Dignity, honor, conscience, zeal, honor, etc., and values are a part of morality and spiritual life. Morality is united with law. Therefore, moral values are part of the law. Everyone has the right to freedom of thought and conscience. Space is about the law. Therefore, everyone has the right to opinion and conscience. Key words: human rights, freedom of conscience, conceptuality, citizenship

Raising Revenue and Raising Hell

2010 ◽  
Vol 28 (1) ◽  
pp. 227-234
Author(s):  
Christopher Capozzola
Keyword(s):  
Supreme Court ◽  
Income Tax ◽  
Income Taxes ◽  
The State ◽  
Personal Income ◽  
Estate Tax ◽  
The People ◽  
The Supreme Court ◽  
Trust Company ◽  
Treasury Department

It was a time of greenbacks, goldbugs, and grangers; milquetoast mugwumps; single-taxers, socialists, standpatters, and the Sugar Trust. Calls for more taxes filled the air. Populist Mary Lease urged Americans to “raise less corn and more hell,” and even Andrew Carnegie piously endorsed an estate tax “by which the State marks its condemnation of the selfish millionaire's unworthy life.” All that hell-raising pushed an income tax through Congress in 1894, but a year later, the Supreme Court granted relief to Charles Pollock, a ten-share stockholder in the Farmers' Loan and Trust Company, leaving Justice Henry Brown to moan in dissent that “the decision involve[d] nothing less than the surrender of the taxing power to the moneyed class.” The Populist Party demanded that “[t]he power of government—in other words, of the people—should be expanded … to the end that oppression, injustice, and poverty shall eventually cease in the land.” By the summer of 1914, oppression, injustice, and poverty were still around, but the Constitution had a Sixteenth Amendment, and the power to collect corporate excise and personal income taxes rested in the hands of the Treasury Department. But still, with all that hell-raising, I wouldn't wanted to work there.

scholarly journals THE PEOPLE AND THE STATE AUTHORITIES: THE ANALYSIS OF THE INTERACTION AND COOPERATION IN THE THEORETICAL LEGACY V. N. LESHKOV

2018 ◽  
Vol 6 (3) ◽  
pp. 26-30
Author(s):  
Тимур Чукаев ◽  
Timur Chukaev
Keyword(s):  
Civil Society ◽  
Law Enforcement ◽  
Public Administration ◽  
The State ◽  
First Century ◽  
Legal Research ◽  
Methodological Basis ◽  
The People ◽  
General Scientific ◽  
The Law

The Article is devoted to the theoretical and legal heritage of the prominent Russian lawyer Vasily Nikolaevich Leshkov (1810–1881), his ideas about society as a subject of public administration, about the interaction of civil society and the police as subjects of the implementation of the law enforcement function. The methodological basis of the research is general scientific (historical, systemic, functional) and special (formal-legal, historical-legal, comparative-legal) methods of legal research. A theoretical legacy, V. N. Leshkov, which contemporaries did not understand, and the descendants of the forgotten, to comprehend the researchers in the twenty-first century.

scholarly journals Withholding System PPh Pasal 23 Menggunakan Microsoft Visual Basic.Net

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Suhartono Suhartono ◽  
Abdul Hamid ◽  
Rame Santoso
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Income Tax ◽  
National Development ◽  
Third Parties ◽  
The State ◽  
Financial Resources ◽  
Tax Revenue ◽  
The People ◽  
State Finance

ABSTRACT - Sustainable national development from year to year to improve the lives and welfare of the people, requires the support of human resources, natural resources and huge financial resources. There are many financial resources that can be obtained by the state, one of them through taxes. Article 23 Income Tax as a source of state finance has problems in the process of cutting, depositing and reporting. An error occurring in the process may result in a deficiency in the amount of tax that should be deposited into the state treasury so as to prejudice and reduce state revenues. One method for managing tax payable taxpayers in order to enter the state treasury is to use the withholding system, in which the state authorizes third parties to deduct or levy the amount of tax payable by the taxpayer. There are many examples of cases that occur in tax evasion, where taxpayers pay little of their obligations to tax elements to enrich themselves and only a few are deposited into the state treasury. It takes good coordination and cooperation between related institutions and agencies so that leakage and tax evasion can be eliminated so that tax revenue can be increased. Keywords: Withholding, System, PPh, Article 23, Visual Basic.Net

scholarly journals La estrategia del Estado Chileno a la problemática de las violencias contra las mujeres (2005-2014)

2017 ◽  
pp. 123
Author(s):  
Angélica María Gómez Medina ◽  
Fabiola Miranda Perez
Keyword(s):  
The State ◽  
Main Issue ◽  
Option Value ◽  
Domestic Sphere ◽  
The People ◽  
The Law ◽  
Las Mujeres ◽  
Domination Relation ◽  
Local Levels

<p><strong>Resumen</strong></p><p>Este artículo busca mostrar los efectos de la incursión del Estado chileno en la lucha contra las violencias hacia las mujeres en el ámbito doméstico. Para esto acudimos a dispositivos legales y políticos. Se mostrará el rol de las instituciones de justicia y del Servicio Nacional de la Mujer (SERNAM) en tanto que instrumentos de atención y protección a las personas afectadas por la problemática, durante los gobiernos de Michelle Bachelet (2006-2010) y de Sebastián Piñera (2010-2014). Durante el desarrollo del análisis, se caracterizará cómo entra en tensión el enfoque familiarista de la ley con los dispositivos propuestos por el Estado. Avanzando que el género como categoría crítica si bien es invisibilizado, de igual modo aparece como ordenador de relaciones de poder y dominación. Lo anterior ocurre tanto en la construcción de la legislación, como en la intervención de la problemática en niveles locales.</p><p> </p><p><strong>Abstract</strong></p><p>This article seeks to show the effects of the incursion of Chilean State in the struggle against violence towards women in the domestic sphere. For this, we focus on political and legal devices. We will show the role of the Courts of Justice and National Women’s Service (SERNAM) as instruments of attention and protection for the people affected by the issue, during the latest governments of Michelle Bachelet (2006 – 2010) and Sebastian Piñera (2010-2014). During the development of the analysis, it will be characterized how the familiarist approach of the law comes into tension with the devices proposed by the State. Stating that gender as a critical category, while being invisible, likewise appears as a power and domination relation ordering. 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scholarly journals Criminal law policy about KPK authorities in the perspective of criminal action in corruption in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 156-162
Author(s):  
Ilham Ilham
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
The State ◽  
State Agency ◽  
Constitutional Design ◽  
State Constitution ◽  
The People ◽  
Law Enforcement Agency ◽  
The Common ◽  
The Law

Criminal law policy of the authority of the Corruption Eradication Commission the authority associated with the Corruption Eradication Commission (KPK) is the state agency that are unconstitutional, although not spelled out in the state constitution is the 1945 Constitution. Corruption eradication commission (KPK) was formed to look at the nature of the corruption itself is an extraordinary crime, so it requires an independent institution to fight corruption in Indonesia. Background The Commission is not due to the formation of the constitutional design rigidly interpreted, but rather incidental issues in the country and the common will of the people of Indonesia to combat corruption. Position of the Commission as a state agency is independent and free from the influence of any power, it is meant for combating corruption Commission did not get the intervention of any party. The establishment of the Commission was also a response to the ineffectiveness of the law enforcement agency performance so far in combating corruption, which impressed protracted in handling even indicated there was an element of corruption in the handling of his case. The authority granted by the Act prosecution to the Commission under the authority of the legitimate .The authority of the Commission is constitutional, it is reinforced by a number of decisions of the Supreme constitution..

scholarly journals BOOK REVIEW: PANCASILA MORALS, LAW AND POWER (MORAL PANCASILA, HUKUM, DAN KEKUASAAN)

2021 ◽  
Author(s):  
Ayu Aulia Rahmah ◽  
Moses Glorino Rumambo Pandin
Keyword(s):  
Human Resources ◽  
Legal Theory ◽  
The State ◽  
Correct Result ◽  
The People ◽  
Legal Situation ◽  
The Law ◽  
The Right

The book called Moral Pancasila, Hukum, dan Kekuasaan was written by Romli Atmasasmita with the aim of being a form of participation in bringing legal civilization in Indonesia so that it can be better and more advanced. In this book, the author elaborates on legal theory related to Pancasila, which is the state ideology as well as the source of all legal sources. The writing of the book Moral Pancasila, Hukum, dan Kekuasaan is addressed to all readers as well as the nation's generation who are interested in law and especially experts and legal apparatus. The writer hopes that this book can provide insight and invites to manage law in the field of natural and human resources efficiently, productively, and constructively because the legal situation depends on the people who run it. If the law is implemented correctly by the right person, the law will give a fair and correct result.

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