scholarly journals ANALISIS PEMOTONGAN PPH PASAL 4 AYAT 2 TERHADAP LELANG PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Angreani A. Djohar ◽  
Herman Karamoy ◽  
Jessy D.L Warongan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Regulation ◽  
Central Government ◽  
Government Agencies ◽  
Government Regulations ◽  
Tax Rate ◽  
Research Results ◽  
Descriptive Research

Income tax article 4 (2) is the final income tax that is the collection institutions is central government. The auction is a kind of income subject to income tax article 4 (2). The auction tax rate of 2,5% on PP RI No. 34 year 2016. Service office a wealth of state and of government agencies is Manado auction that runs the basic tasks in the field of auctions. The methods used in this research is descriptive research method is qualitative. As for the purpose of this research is to analyze system cutting the income tax article 4 (2) on auction at the service office a wealth of state and the auction Manado. Based on research results from service office a wealth of state and the auction Manado cutting of the income tax article 4 (2) is in compliance to applicable government regulations. Service office a wealth of state and the auction Manado are expected to carry out the duty taxes according government regulation and improve understanding and active in the running of government regulation.Keywords : Income Tax Article 4 (2), Cutting, Auction

scholarly journals EVALUASI PENERAPAN SKEMA PPH 25 ATAS WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU SESUAI PP NOMOR 23 TAHUN 2018 DALAM UPAYA PENINGKATAN KEPATUHAN PERPAJAKAN PADA UMKM KOTA TANGERANG SELATAN

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Budi Setyawan ◽  
Sukarno Sukarno
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Regulation ◽  
Tax Compliance ◽  
Field Research ◽  
Secondary Data ◽  
Tax Rates ◽  
Tax Rate ◽  
Descriptive Research ◽  
Qualitative Descriptive

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kepatuhan perpajakan Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu yang menggunakan tarif pajak umum yaitu PPh 25 dengan tarif 0,75% yang dapat dikreditkan di akhir tahun pajak, sehubungan dengan adanya penurunan tarif PPh Final  dari 1% menjadi 0,5% dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 23 tahun 2018. Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu juga dipersiapkan untuk lebih tertib dan disiplin dalam menyelenggarakan pembukuan untuk menyusun laporan keuangannya agar dapat menentukan pajak terutang menggunakan skema PPh 25 dengan lebih tepat. Terutama bagi WPOP Pengusaha Tertentu yang sudah memiliki omzet lebih dari Rp 4.800.000.000,- (Empat Milyar Delapan Ratus Juta Rupiah) dalam satu tahun pajak. Metode yang digunakan adalah Metode Studi Lapangan (Field Research) dengan terjun langsung ke lapangan. Data penelitian diperoleh observasi, dokumentasi dan wawancara langsung para pelaku UMKM Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu di Kota Tangerang Selatan dan melalui data sekunder melalui studi literatur. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Peneliti menggunakan metode penelitian deskriptif kualitatif karena penelitian ini mengeksplor fenomena peningkatan kepatuhan perpajakan dan proses penyusunan pembukuan para pelaku UMKM WPOP Pengusaha Tertentu di Kota Tangerang Selatan. Hasil penelitian menunjukkan Penerapan Skema PPh Pasal 25 Atas WPOP Pengusaha Tertentu sesuai PP Nomor 23 Tahun 2018 pada UMKM Kota Tangerang Selatan yang terdaftar di KPP Pratama Serpong dan KPP Pratama Pondok Aren tidak maksimal karena wajib pajak cenderung menggunakan tarif PPh Final 0,5% dan tidak efektif dalam meningkatkan tingkat kepatuhan  WPOP Pengusaha Tertentu.Kata Kunci: PPh 25, PPh Final, Kepatuhan, dan UMKM ABSTRACT                 This study aims to evaluate the tax compliance of certain individual taxpayers (WPOP) using general tax rates, namely PPh 25 at a rate of 0.75%, which can be credited at the end of the tax year, in connection with a reduction in the Final Income Tax rate from 1% to 0. , 5% with the issuance of Government Regulation (PP) Number 23 of 2018. Individual Taxpayers (WPOP) Certain Entrepreneurs are also prepared to be more orderly and disciplined in keeping track of their financial statements to determine payable taxes using the PPh 25 scheme more precisely. Especially for Certain Entrepreneur WPOPs who already have a turnover of more than IDR 4,800,000,000 - (Four Billion Eight Hundred Million Rupiah) in one tax year. The method used is the Field Research Method by going directly to the field. Research data is obtained by observation, documentation, and direct interviews of SME actors Individual Taxpayers (WPOP), Certain Entrepreneurs in South Tangerang City, and secondary data through literature studies. This type of research is a qualitative descriptive study. The researcher uses a qualitative descriptive research method because it explores the phenomenon of increasing tax compliance and the bookkeeping process of individual entrepreneurs in South Tangerang. The results showed that the application of the PPh Article 25 Scheme on the WPOP of Certain Entrepreneurs by Government Regulation Number 23 of 2018 at South Tangerang City MSMEs registered at KPP Pratama Serpong and KPP Pratama Pondok Aren is not optimal because taxpayers tend to use a Final PPh rate of 0.5% and not. Useful in increasing the level of compliance of certain employers' WPOP. Keywords: PPh 25, Final Income Tax, Compliance, and MSMEs

scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Edgar Gilbert Lumanto ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Agencies ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Reporting Mechanism ◽  
Research Type ◽  
Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

Pola Bimbingan Orang Tua Asuh dalam Menumbuhkan Kecerdasan Emosional Remaja

2019 ◽  
Vol 7 (3) ◽  
pp. 311-330
Author(s):  
Iva Faridha Azahro ◽  
Nanih Machendrawaty ◽  
Hajir Tajiri
Keyword(s):  
Emotional Intelligence ◽  
Foster Care ◽  
Research Method ◽  
Foster Parents ◽  
Data Gathering ◽  
Qualitative Approach ◽  
Research Results ◽  
Descriptive Research ◽  
Selection Of

Tujuan dari peneliti ini yaitu untuk mengetahui (1) karakteristik kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (2) pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (3) hasil pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian deskriptif, pemilihan subjek dan informan dengan cara acak dan teknik pengumpulan datanya melalui observasi, dokumentasi dan wawancara terhadap enam orang anak asuh dan tiga orang tua asuh. Hasil penelitian yang diperoleh peneliti menyimpulkan bahwa anak sebelum memperoleh pengasuhan dari orang tua asuh di RPSAA memiliki karakteristik kecerdasan emosional rendah. Pola pengasuhan yang diterapkan di RPSAA kepada anak asuh adalah pola asuh demokratis. Sedangkan hasil pengasuhan dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung menyimpulkan bahwa anak asuh usia remaja telah memiliki kecerdasan emosional yang cukup baik, yaitu terlihat dari bagaimana cara mereka mampu mengendalikan segala perasaan yang pada dirinya, meskipun ada remaja yang belum sepenuhnya memenuhi aspek kecerdasan emosional.   The goal of these researchers is to figure out (1) characteristics of the emotional intelligence of teenagers in RPSAA Ciumbuleuit Bandung; (2) foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in adolescents; (3) results foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in teens. This research used the qualitative approach with descriptive research method, the selection of subjects and informants by means of random and data gathering techniques through observation, interview and documentation against six people and three foster care parents foster care. The research results obtained by researchers concluded that child before obtaining care of foster parents in RPSAA has the characteristic of low emotional intelligence. Parenting patterns are applied in the RPSAA to foster care parenting is democratic. While parenting results in fostering emotional intelligence RPSAA Ciumbuleuit Bandung teenager in concluding that foster care teens have had a pretty good emotional intelligence, that is visible from how they are able to control all the feelings on him, even though there are teenagers who do not yet fully meet aspects of emotional intelligence.

Taxation in a mixed economy: the case of China

2017 ◽  
Vol 34 (1) ◽  
pp. 49-61 ◽  
Author(s):  
Davidson Sinclair ◽  
Larry Li
Keyword(s):  
Income Tax ◽  
Central Government ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Government Ownership ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Content Type ◽  
Tax Rate ◽  
For Profit

Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the for-profit economy and state-owned enterprises (SOEs) are liable to the corporate income tax. This is very different to most other economies where SOE tends to dominate the not-for-profit economy and pays no corporate income tax. Government ownership also varies between the central government and local government in addition to state asset management bureaus. This provides a rich institutional background to examining the corporate income tax. Design/methodology/approach A panel data analysis approach is used to examine relationship between ownership structure and effective tax rates of all public firms in China from 1999 to 2009. Findings The authors report that effective tax rates do appear to vary across the ownership types, but that SOEs pay a statistically higher effective tax rate than to non-state-owned. In addition, local government owned SOE pay higher effective tax rates than central government and SAMB owned SOE. The authors also investigate Zimmerman’s (1983) political cost hypothesis. Unfortunately, these results are econometrically fragile with the statistical significance of those results varying by empirical technique. Originality/value This paper provides insight into government ownership and taxation in China.

scholarly journals ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT INTRACO PENTA PRIMA SERVIS (IPPS)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Aditya Rachman Padja ◽  
Jantje J. Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Return Period ◽  
Income Tax ◽  
Government Agencies ◽  
Employment Services ◽  
Descriptive Research ◽  
Permanent Employee ◽  
Data Collection Technique ◽  
Tax Reporting

Income Tax Article 21 is Tax withheld by others on income in the form of salaries, wages, honoraria, allowances, and other payments by the name and in any form in connection with employment, services, or activities undertaken by individual taxpayers in the country. On this basis, the Office of Government Agencies that hire or permanent employee is obliged to withhold, deposit, and report of Income Tax Article 21 on income received by employees every month through the Tax return period. This research was conducted in PT Intraco Penta Prima Servis (IPPS), The purpose of this research was conducted is to determine whether the calculation, remittance, and Article 21 of the Income Tax Reporting at PT Intraco Penta Prima Services (IPPS) if it is in accordance with Law No.36 Year 2008 on Income Tax. This study used descriptive research methods, and data collection technique used is the technique of interview, and documentation. The results of this study indicate that the application of the calculation, remittance, and Article 21 of the Income Tax Reporting by PT Intraco Penta Prima Services (IPPS) in accordance with Act 36 of 2008 on Income Tax, and is also expected that the tax authorities should provide more socialization of Income Tax Article 21 taxpayers, especially acting as a cutter or a tax collector that does not happen anymore mistakes in calculations.

scholarly journals ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Calvien Kawenas ◽  
Sifrid S. Pangemanan ◽  
Robert Lambey
Keyword(s):  
Research Method ◽  
Government Regulations ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
Operational Costs ◽  
Time Period ◽  
Application Procedure ◽  
The Cost

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal

WORKSHEET BASED ON SOCIOSCIENTIFIC ISSUES TO IMPROVE ANALYTICAL SKILL

2021 ◽  
Vol 2 (2) ◽  
pp. 191-196
Author(s):  
Ulvy Shellyana Arifin ◽  
Hanin Niswatul Fauziyah
Keyword(s):  
Research And Development ◽  
Learning Process ◽  
Research Method ◽  
Socioscientific Issues ◽  
Research Model ◽  
Research Results ◽  
Descriptive Research ◽  
Analytical Thinking ◽  
Expert Validation ◽  
Analytical Skill

The research was intended to develop the worksheet  based on socioscientific issues that test expedibility, practical and effective in development the ability to think analytically of learners. The research site was conducted at SMPN 4 Ponorogo. The research method used research and development, with implementing research model of brog and gall. The research tools used were expert validation analysis sheets, assessments response and so on are used to test analytical thinking. And then the data treated was analyzed quantitatively as well as descriptive. Research results suggested that the product was worthy of using in the learning process. The product was also practical and effective in using to improve the ability of student analytical thought

scholarly journals Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Wahyudin Hasan
Keyword(s):  
Job Performance ◽  
Research Method ◽  
Central Government ◽  
Provincial Government ◽  
Government Performance ◽  
State Budget ◽  
Descriptive Research ◽  
State Finance ◽  
Method Approach

This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.

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