scholarly journals ANALISIS PAJAK PERTAMBAHAN NILAI DAN PAJAK PENGHASILAN PASAL 22 PADA PT. MAKMUR AUTO MANDIRI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Gladys Mita Marthina Bala ◽  
David P. E. Saerang ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Data Sources ◽  
Motor Vehicles ◽  
Tax Laws ◽  
Implementation Time ◽  
The Government ◽  
A Company ◽  
Descriptive Method

This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-wheeled motor vehicles. Thus the company cannot be separated from the imposition of VAT. The company is also subject to income tax 22 for the sale of two-wheeled motor vehicles to the Government which os directly collected by the government treasurer. The purpose of this reseach was to explain how the recording and reporting of VAT and Income Tax Article 22 at PT. Makmur Auto Mandiri. Data sources are taken from tax documents related to research. In this reseach the author uses descriptive method. From the research conducted it can be concluded that PT. Makmur auto Mandiri has carried out tax obligations in accordance with th applicable tax laws. The author still finds some problems in reporting that are not in accordance with the legislation. In addition to evaluation, the author also provides advice that can be considered by the company as input and improvement for the company in terms of better taxation.Keywords: VAT, Income Tax Article 22, Recording and Reporting. 

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Apriana Christian ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Tax Law ◽  
Tax Laws ◽  
Income Tax Law ◽  
The Government ◽  
Descriptive Qualitative

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.

scholarly journals ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS PENGADAAN BARANG DALAM HAL INI JASA PENYEWAAN BARANG BERAT PADA PT.WILLIAM MAKMUR PERKASA

2015 ◽  
Vol 4 (1) ◽  
pp. 26
Author(s):  
Cicilia Tinangon ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
The State ◽  
Tax Revenue ◽  
Analysis Method ◽  
Heavy Equipment ◽  
The Government ◽  
Heavy Loads ◽  
A Company ◽  
Act One

In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation of the necessary development funding comes from tax revenue. The purpose of this study was to determine the mechanism of calculation, recording and reporting of Income Tax Article 23 on the procurement of goods in this respect rental services heavy loads PT.William Perkasa Makmur. The analysis method used in this research is descriptive analysis method. The results showed that as a company engaged in the field of contracting and rental of heavy equipment, PT. William Makmur Perkasa continue to provide tools that have the best quality and the weight to be able to sustain the work. The company realizes the development in this area both by the Government and private parties, seen also with the advent of the projects undertaken by the Government to prepare the facilities and infrastructure to support the development of the area, of course, which is a prerequisite for the entry of investors in investing. Laws and regulations on taxation applicable always changes the company should remain always pay attention to it. This is important so that it can determine the amount of income tax 23 in accordance with the existing rules.

scholarly journals ANALISIS PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Dayna M. Poluan ◽  
Jullie J. Sondakh ◽  
Heince R. N. Wokas
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Calculation Scheme ◽  
Net Income ◽  
Personal Income Tax ◽  
Analysis Methods ◽  
Tax Laws ◽  
The Government ◽  
Tax Regulation

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 77
Author(s):  
Ryan Yngwie Mamahit ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Study ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
General Fund ◽  
Tax Laws ◽  
Tax Payments ◽  
A Company

Tax is main source of revenue for financing all govermental expenditures, both in terms of development and activities related to the interests of the country. Used also for general fund expenses related to the duty of the state to govern. PT. Surya Fajar Mas is a company engaged in the construction field. Company made tax payments, one of which is that the corporate income tax income tax Article 25. This study aims to determine the calculation, depositing, and reporting of income tax Article 25 on PT. Surya Fajar Mas. This study used a quantitative study. The result shows that the calculation of income tax artile 25 at PT. Surya Fajar Mas was correct and in correcting the fiscal in accordance with the applicable tax laws. It is recommended that both operasional and administrative and general as well as other expenses should be substantiated with strong and valid evidance.

scholarly journals PEMIKIRIAN KH.HASYIM ASY’ARI TENTANG PENDIDIKAN AKHLAK DAN RELEVANSINYA DENGAN PENDIDIKAN KARAKTER DI INDONESIA (Telaah Kitab Âdâb al-‘Âlim wa al-Muta’allim)

2020 ◽  
Vol 1 (1) ◽  
pp. 37
Author(s):  
Erry Fujo Dwilaksono ◽  
M. Miftahul Ulum ◽  
Nuraini Nuraini
Keyword(s):  
Data Collection ◽  
Character Education ◽  
Moral Education ◽  
Data Sources ◽  
Primary Data ◽  
Government Program ◽  
Literature Research ◽  
Library Research ◽  
The Government ◽  
Descriptive Method

The moral education in the Book of Âdâb al-'âlim wa al-Muta'allim is in line with the government program that pays special attention to character education to make researchers interested in studying the book comprehensively. The purpose of this study is to describe the concept of KH. Hasyim Asy'ari related to education, the concept of character education in Indonesia and the relevance of the concept of moral education thought. Hasyim Asy'ari with character education in Indonesia. The type of research used is literature research or in the term Ain is called a library research with a descriptive method, with the data collection tools documentation and data sources consist of primary data sources, namely from the book Âdâb al-' Âlim wa al-Muta'allim by KH. Hasas'ari. The results of the study and discussion concluded that: the concept of KH thought. Hasyim Asy'ari about moral education is to direct someone to more religious values, the concept of character education in Indonesia is reflected in the program PPK, and the conclusion of Irian moral education. Hasyim Asy'ari has relevance to the character education in Indonesia.

scholarly journals EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA)

2020 ◽  
Vol 15 (2) ◽  
pp. 117
Author(s):  
Tiara Ningrum ◽  
Ventje Ilat ◽  
Winston Pontoh
Keyword(s):  
Public Housing ◽  
Income Tax ◽  
National Development ◽  
Civil Servants ◽  
Public Works ◽  
The Public ◽  
Method Calculation ◽  
The Government ◽  
Quantitative Descriptive ◽  
Descriptive Method

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH PASAL 21 PADA KARYAWAN TETAP PT. MEGA JASAKELOLA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Rahmawaty A. Dai ◽  
Ventje Ilat ◽  
Lidia Mawikere
Keyword(s):  
Income Tax ◽  
For Profit ◽  
Security Services ◽  
Tax Laws ◽  
Permanent Employees ◽  
Descriptive Method ◽  
Tax Cuts

In accorrdance withh the Laaw no. 36 Year 2008, everyone should calculate the tax. Currently not a few companies that cut taxes that are not in accordance with applicable regulations. This is due to the company budgeted as a cost. The company will need a fee for profit. Therefore for the sake of smooth calculation and tax cuts required a god cooperatiion bettween the goverrnment anhd thee companny government. PT. Mega Jasakelola Manado is engaged in Security services (security), Cleaning Services (cleaning service) in Manado city especially in megamas area Manado, has provided security for the visitors mega mas Manado area. This study aims to determine the calculation and cutting income tax article 21 for employees of PT. Mega Jasakelola Manado is in compliance with applicable tax laws. This research uses descriptive method by digging company data, conducting and interviewing and testing the data by comparing the results of the company with the results of calculations obtained by the author. Data collected: payroll and calcullation and measurement off taax article 21 on employees of PT. Mega Jasakelola Manado 2017. Results obtained from the calcullation and withholding of incom tax articl 21 onn permanent employess of PT. Mega Jasakelola Manado is in conformity with the taxation laws No. 36 of 2008 and PMK no 101 / PMK.010 / 2016”.Keywords: : Income tax, Tax, Taxpayer, taxation law, permanent employees

scholarly journals ANALISIS PERBANDINGAN TARIF PAJAK PENGHASILAN PASAL 17 DAN TARIF PAJAKPENGHASILAN PASAL 4 AYAT 2 (STUDY KASUS PADA CV. MELANIA)

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Marcelino Ransulangi ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
The Body ◽  
Magnitude Comparison ◽  
Literature Research ◽  
The Government ◽  
Tax Payments ◽  
The Right ◽  
The City ◽  
Descriptive Method

Income tax (VAT) is a tax levied on income earned by a taxpayer or entity. Income tax article 17 and article 4, paragraph 2 is one of the taxes that are used by the taxpayer or the body to calculate the tax to be paid to the government. The purpose of this study was to determine and analyze the process of calculation of Income Tax Article 17 and Article 4 paragraph 2 so that taxpayers can know the magnitude comparison of tax payments by using Tax Article 17 and Income Tax Article 4, paragraph 2 also taxpayers can determine the article where the right to apply in the company. The research was conducted in the city of Manado on the CV. Melania. The method used in this research is descriptive method. Data collection techniques that will be done is by way of literature research, documentation, and interviews. Keywords: Income Tax, Income Tax Article 17, Income Tax Article 4 paragraph 2.

scholarly journals E Return Tool

2019 ◽  
pp. 526-530
Author(s):  
Pooja Aher ◽  
Manish Kirnapure ◽  
Shubhangi Nemade ◽  
Tejaswita Shrivastava ◽  
Lulkaran Chohale
Keyword(s):  
United States ◽  
Income Tax ◽  
The United States ◽  
The State ◽  
New Employee ◽  
Federal Income Tax ◽  
The Government ◽  
A Company

Every organization has need to pay salary to their employees, this work is done every month. Each and every organization has to maintain the record monthly for future use. Now a day as we know the countries goes become digit so this work is also performed digitally. This project E RETURN TOOL involves everything regarding to employee payment and related to salary tax. This also includes delivering of taxes to the government and also keep track of employee payments. This tool will facilitate to the employers to pre-validate the ECR and also carry out amendments in the ECR file before uploading on Unified Portal. The return tool has member wise details of wages and the contributions including basic details for the new and existing members’ return Tools also maintain the record of EPF member. Employer can check monthly or yearly details of every EPF member. When a company hires its first employee it started its e return tool. In the United States, every new employee must be reported to the state along with a completed W-4 tax form. The W-4 determines how many allowances the employee qualifies for when calculating the federal income tax that should be withheld from each check. Generally, the employee has to pay income tax depending upon their dependents.

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