scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Analisis Disiplin Aparatur Sipil Negara pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Kabupaten Aceh Timur

2019 ◽  
Vol 1 (2) ◽  
pp. 138-146
Author(s):  
Muzanny Muzanny ◽  
Nina Siti Salmaniah Siregar ◽  
Isnaini Isnaini
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Human Resources Development ◽  
Development Agency ◽  
Work Ethics ◽  
Standard Work ◽  
Resources Development ◽  
Descriptive Qualitative

The purpose of this research is to analyze the discipline of the State Civil Apparatus at the Human Resources Development and Human Resources Development Agency in East Aceh Regency in terms of time discipline and work discipline and what are the obstacles. While the purpose of this study is to analyze the time discipline and work discipline of the state civil apparatus at the Human Resources and Human Resources Development Agency in East Aceh District and determine what obstacles are faced in improving the time discipline and work discipline of the state civil apparatus. The research method used is descriptive qualitative method, with a focus of research that is time discipline and work discipline. Based on the results of research and discussion the authors conclude that time discipline and work discipline apparatus BKPSDM East Aceh in general is good. Barriers that occur are distant domicile, do not have standard work standards, lack of maximum vigilance, not all understand work ethics. Some things suggested are more cooperative, give penalties for violations, continuous supervision.

scholarly journals Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense

2020 ◽  
Vol 4 (1) ◽  
pp. 133-142
Author(s):  
Mutiara Hamdalah Munandar
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
The State ◽  
Assessment System ◽  
Self Assessment ◽  
Direct Compensation ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense? Keyword : Taxes, Tax Relaxation, Income, Economic Defense

scholarly journals MAQASHID SYARIAH DALAM PENERAPAN PAJAK KHARAJ PADA MASA UMAR BIN KHATTAB RA

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Muhammad Riza
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Future Generations ◽  
Secondary Source ◽  
Descriptive Qualitative

The policy on the spoils of war made as assets of the State and the original owners will be subject to land tax (kharaj) is a form of stabilizing the State’s economy. The application of kharaj to all non-Muslims becomes a debate. Does it include the purpose of sharia (maqasid shariah) or not?. The purpose of this study is to explain the use of the concept of maqasid shariah and its applica- tion in the matter of land tax (kharaj) at the time of Caliph Umar bin Khattab RA. The research method that the writer uses is descriptive qualitative method by studying classical books as main source plus secondary source from various books, journals and other scientific articles. The results of this study show that the caliph Umar using maqasid shariah in establishing the implementation of kharaj policy for the benefit of the ummah. And the application of the shariah maqasid method is very relevant to the application of kharaj, considering the long-term benefits and can be felt equally for all levels of society and future generations.

scholarly journals The Effect of Integrity, Professionalism, and Innovation on Service Performance

2020 ◽  
Vol 4 (1) ◽  
pp. 26-42
Author(s):  
Suparjo ◽  
Corry Yohana ◽  
Ma'ruf Akbar
Keyword(s):  
The State ◽  
Service Performance ◽  
User Characteristics ◽  
Average Amount ◽  
State Budget ◽  
Regional Office ◽  
Testing Tools ◽  
Directorate General ◽  
Work Units ◽  
Ministry Of Finance

This study aims to analyze the influence of Integrity, Professionalism, and Innovation in order to encourage the achievement of good service performance. This study involved 207 people from 384 employees at the State Treasury Service Office in the Regional Office of the Directorate General of Treasury, Jakarta Province. The seven KPPNs were chosen because they have the same service user characteristics as other KPPNs and can represent KPPNs throughout Indonesia. Nationally, in terms of the budget managed and the number of work units served, more than half are served by the seven KPPNs. The average amount of the state budget managed by the seven KPPNs is 75.5% of all funds nationally. The technical analysis used is descriptive statistics and inferential statistics, with hypothesis testing tools using Path Analysis. The results of the study show that Integrity has a positive and significant effect on Service Performance, Professionalism has a positive and significant effect on Service Performance, Innovation has a positive and significant effect on Service Performance, Integrity positive and significant effect on Innovation, Professionalism positive and significant effect on Innovation and Integrity, Professionalism, and Innovation together have a positive and significant effect on Service Performance. This research provides evidence that Integrity, Professionalism, and Innovation as elements of the Ministry of Finance Values ​​can create a bureaucracy that has good public service performance, so it needs to be continuously socialized and internalized to all employees of the Ministry of Finance.

scholarly journals Global Impacts of COVID-19 on the Financing of Local Self-Governments: Evidence from Slovak municipalities

2021 ◽  
Vol 92 ◽  
pp. 01038
Author(s):  
Viera Papcunová ◽  
Radomíra Hornyák Gregáňová
Keyword(s):  
Income Tax ◽  
Slovak Republic ◽  
Value Added ◽  
Real Data ◽  
The State ◽  
Personal Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Time Period ◽  
Ministry Of Finance

Research background: Until 2004, the financing of local self-government in Slovak Republic was determined annually by the Act on the State Budget. In 2005, the whole philosophy of redistribution of funds for the level of local self-government was changed. The basis of the new system of local self-government financing was the determination of the personal income tax as an only one share tax. Purpose of the article: The income from this tax is distributed between the local self-government, the regional self-government and the state. The aim of the paper is to analyze the incomes from personal income tax redistributed to the level of local self-governments in Slovak Republic in the time period 2009 - 2019, as well as to provide a possible prediction of the development of these incomes. Methods: Basic data for the analysis were obtained from the Ministry of Finance of the Slovak Republic from the state final account. We evaluate the obtained time series by means of MS Excel and we use modelling by means of trend lines. The obtained predictions will be compared with the forecasts presented by the Ministry of Finance of the Slovak Republic. Findings & Value added: However, COVID - 19 also intervened in the predictions of the Ministry of Finance of the Slovak Republic, and therefore we will also compare our models with real data obtained from the state budget in the framework of fulfilling from personal income tax for the time period January to August 2020. Also we will evaluate the expenditures of selected EU countries for local self-government.

scholarly journals PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT

2019 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Nurwati Nurwati ◽  
Syaiful Anwar
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Published Data ◽  
Tax System ◽  
Withholding Tax ◽  
Descriptive Qualitative

This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT. CAT has not been optimal in carrying out Tax Planning for the Withholding Tax System for Corporate Income Tax. Because it was found inefficiency to the income tax Article 21 paid as much as Rp. 53,261,874. PT. CAT has cut and collected PPh article 23 and article 4 paragraph (2) in accordance with applicable taxation provisions. Based on published data, there is no potential for Income Tax Article 23 and Article 4 paragraph (2) to be deducted / paid during 2018.

scholarly journals INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA)

2018 ◽  
Vol 17 (2) ◽  
pp. 173
Author(s):  
Tridasa Novany Wijaya ◽  
Hamidah Hamidah
Keyword(s):  
Asset Management ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
The State ◽  
New Paradigm ◽  
Study Approach ◽  
Internalization Process ◽  
Directorate General ◽  
Ministry Of Finance

<p><em>To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the milestone of the beginning of the birth of this new paradigm with the stipulation of Circular Letter (Surat Edaran) Number 2/KN/2016 about the Following of the National Working Meeting DJKN 2016. Based on the mandate, The State Property and Auction Office of Surabaya (KPKNL Surabaya) continues to internalize this paradigm shift in order to realize the optimization of revenue through the management of state assets. The purpose of this study is to understand how the institutionalization process of this new paradigm by using new institutionalism theory. The methodology used in this research uses qualitative method with case study approach which is discussed with deep descriptive analysis. The results indicate the existence of institutional isomorphism symptoms that occur in the internalization process of this new paradigm, thus providing an overview of the influence and reaction to the establishment of a new paradigm that encourages organizational change.</em></p><p> </p>

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

CONCEPTUAL DIRECTIONS OF THE TAXATION THEORIES DEVELOPMENT THROUGH THE REALIZING PRISM INTERESTS OF THE STATE AND TAXPAYERS

2021 ◽  
Vol 7 (1) ◽  
pp. 188-204
Author(s):  
Yulia G. TYURINA ◽  
Kristina A. BANNOVA
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Point Of View ◽  
Theoretical Point ◽  
Personal Income Tax ◽  
State Budget ◽  
Theoretical Understanding ◽  
Direct Taxation ◽  
Wide Range

Nowadays, direct taxation of personal income is used in almost all countries of the world, and to this day there are various changes that shift the share of revenue from these taxes towards increasing the state budget. The significance of the personal income tax in economic policy is also due to the fact that it affects the interests of almost the entire population of the country. A variety of disputes constantly arise around the personal income tax, which can be explained by a wide range of taxpayers in various social strata. The ongoing transformations in the tax area predetermine the construction of the individuals taxation fair system as the fulfillment of one of the conditions for improving the living standards of the population. The relevance of the study lies in the need to reform the tax system in Russia, namely, the taxation of personal income, in order to implement the principle of social justice, as well as to satisfy the fiscal component of this tax, respectively, to fulfill the interests of participants in tax relations. The purpose of the article is a theoretical understanding of the conceptual directions of the taxation theories development through the prism of realizing the interests of the state and taxpayers in the taxation system of personal income. The subject of this research is the set of economic relations between the state and individuals, formed in the process of taxation of personal income in Russia. The methodological basis was the conceptual provisions of the theories of taxation, scientific methods and methods of analysis. The scientific novelty of the work lies in the fact that the results of the methodological analysis of the taxation theories development through the prism of realizing the state interests and taxpayers will make it possible to solve from a theoretical point of view the issue of interests balance achieving of all parties, which will contribute to the development of practical measures to achieve a decent standard of living for the population.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Seruni J. Prang ◽  
Sifrid S. Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Income Tax ◽  
Director General ◽  
Tax Rates ◽  
The Law ◽  
Permanent Employees ◽  
Tax Reporting ◽  
Descriptive Method

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21

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