scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 21 PADA PT. SAMEROT TRI PUTRA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Ridelson Y.S. Warangkiran ◽  
Jenny Morasa ◽  
Lidia M. Mawikere
Keyword(s):  
Research Methods ◽  
Income Tax ◽  
Government Agencies ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Research Show

Income tax Article 21 is tax on earnings in the form of wages, salaries, honorarium, benefits, and other payments by the name and in any form in connection with employment or Office, services, and activities performed by those Taxpayers persons in the country. On the basis that's then Government agencies or companies give salary to employees is obliged to apply the calculation and reporting of income tax Article 21 and received by employees correctly. This research was conducted on the company that is responsible for contracting i.e. PT. Samerot Tri Putra, the goal in this study was to analyze the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra does were in accordance with Act No. 36 year 2008 about income tax. This research uses descriptive research methods with qualitative approaches. The results of this research show that the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra has been in accordance with Act No. 36 year 2008 about income tax.Keywords: Analysis, Reporting, Income Tax Article 21

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 Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation

NCC Journal ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 71-81
Author(s):  
Jit Bahadur K.C.
Keyword(s):  
Research Methods ◽  
Income Tax ◽  
Qualitative Approach ◽  
Theory And Practice ◽  
Tax Revenue ◽  
Tax Law ◽  
Sources Of Information ◽  
Descriptive Research ◽  
New Knowledge ◽  
The Individual

Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxation assets of the individual persons and net gains from business assets or liabilities for the entity and gains from depreciable assets for both persons. Thus, we argue that it should define to avoid vagueness in the law. A simple tax law increases both tax revenue and evasion while vague decreases both.Originality/value – This paper explicitly presents the state of capital and revenue receipt and expenditure in theory and practice. Thus, this paper furnishes facts about the stated subject and adds a new knowledge to the existing literature.NCC JournalVol. 3, No. 1, 2018, Page: 71-81

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 PENENTUAN ARSIP VITAL MELALUI KEGIATAN IDENTIFIKASI ARSIP VITAL PADA ARSIP NASIONAL REPUBLIK INDONESIA

2020 ◽  
Vol 15 (2) ◽  
pp. 41-60
Author(s):  
Lufi Herawan
Keyword(s):  
Research Methods ◽  
Government Agencies ◽  
State Institutions ◽  
Descriptive Research ◽  
Vital Records ◽  
Work Units ◽  
The Republic ◽  
Government Institution

The vital records program is a mandate of the Republic of Indonesia Act, that must be implemented by state institutions and government agencies both central and regional including ANRI. The purpose of organizing this vital records program is to protect, secure and save the very important records. The vital records program must be supported by the determination of vital records in the form of a list as a reference for managing vital records. ANRI as a non-ministerial government institution does not have the determination of vital records yet, so there are still many obstacles in implementing the vital records program. This study will determine the vital records of ANRI using descriptive research methods with case study types. Records criteria are determined based on ANRI's Regulation and according to criteria from NARA, while the stages used are in accordance with the stages listed in ANRI's Regulation. The implementation of this study concluded that 18 work units obtained 11 work units that had vital records, with a total of 20 types of vital records.

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

Larry Page’s Styles of Leadership

2020 ◽  
Vol 29 (2) ◽  
pp. 134-142
Author(s):  
Anggita Rachmanantya ◽  
Sari Wahyuni ◽  
Andi Nurrohman ◽  
Anansya Ralia ◽  
Aniek Martono
Keyword(s):  
Decision Making ◽  
Qualitative Research ◽  
Research Methods ◽  
Role Models ◽  
Organizational Strategies ◽  
Transformational Leader ◽  
Constructive Feedback ◽  
Descriptive Research ◽  
The World ◽  
Speak Up

Leaders are very important for organizations and businesses. The various characters of leaders can determine the success of an organization due to their role and responsibility for planning, organizing, and decision-making of organizational strategies to achieve their goals. One of the leaders whose characteristic is quite interesting and possibly become our role models is Larry Page, a co-founder of Google Inc. The researchers used qualitative research methods by descriptive research in explaining Larry Page style of leadership in leading Google Inc. Result of this study shows that Larry Page has a very open and equal way of leading, making him a democratic and transformational leader for an instance Larry believe in crazy ideas of their employees since he believes that insane ideas could change the world whereas not all the leaders can trust their subordinate. To hear the ideas, Larry always encourages his subordinate to speak up at every opportunity and instantly give them constructive feedback.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals Analisis Tentang Tujuan Pendidikan Agama Kristen (PAK) Dalam Matius 28:19-20

2020 ◽  
Vol 1 (1) ◽  
pp. 47-58
Author(s):  
Rinaldus Tanduklangi
Keyword(s):  
Research Methods ◽  
Religious Education ◽  
Gospel Of Matthew ◽  
Great Commission ◽  
New Covenant ◽  
Descriptive Research ◽  
The World ◽  
Qualitative Descriptive

The Gospel of Matthew is a part of the new covenant the presents the great commission of the Jesus. The great commission is the command of the Lord Jesus to the disciples and to all believers in all ages. The great commission becomes the foundation in carrying out educational actions for the world in which Jesus has provided instructions, methods and ways of implementing them. The great commission becomes the foundation of education especially Christian religious education. This paper aims to analyze theologically the objectives of Christian religious education based on Matthew 28: 19-20. In an effort to trace the intention used qualitative-descriptive research methods. The results obtained that the purpose of PAK based on Matthew 28: 19-20's exposure is to make disciples of all nations, baptize and teach them to do all the commands of the Jesus. Injl Matius merupakan salah satu bagian kitab perjanjian baru yang menyajikan amanat agung Tuhan Yesus. Amanat agung ialah perintah Tuhan Yesus bagi para murid dan kepada semua orang percaya di segala zaman. Amanat agung menjadi landasan dalam melaksanakan tindakan pendidikan bagi dunia yang di dalamnya Yesus telah memberikan petunjuk, metode dan cara pelaksanaannya. Amanat agung menjadi landasan  pendidikan khususnya pendidikan agama Kristen (PAK). Tulisan ini bertujuan untuk menganalasis secara teologis tujuan pendidikan agama kristen (PAK) berdasarkan Matius 28:19-20. Dalam upaya menelusuri maksud tersebut digunakan metode penelitian kualitatif-deskriptif. Hasil yang diperoleh bahwa tujuan PAK berdasarkan paparan Matius 28:19-20 ialah memuridkan segala bangsa, membaptis dan mengajar mereka melakukan segala perintah Tuhan Yesus.

scholarly journals Persepsi Pegawai Unit Kearsipan SKPD terhadap Aplikasi Sistem Informasi Kearsipan Daerah (SIKEDA) dan Jaringan Informasi Kearsipan Daerah (JIKEDA) di Pemerintahan Kota Bukittinggi

2019 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Agus Suherman ◽  
Ardoni Ardoni
Keyword(s):  
Social Service ◽  
Qualitative Approach ◽  
City Government ◽  
Electronic Records ◽  
Information Network ◽  
Government Agencies ◽  
Records Management ◽  
Descriptive Research ◽  
The Government ◽  
The City

AbstractIn this paper we discuss the SKPD Filing Unit Employee Perception of the Regional Archival Information System Application (SIKEDA) and the Regional Archival Information Network (JIKEDA) in  the City Government of Bukittinggi. The purpose of this study is to determine the competence and optimal shield of SKPD employees in inputting files to the SIKEDA application.This type of research is descriptive research with a qualitative approach. The location of this study was carried out in 5 SKPD Institutions in Bukittinggi, namely: (1) the Library and Archives Office of Bukittinggi City, (2) the Education and Culture Office of the City of Bukittinggi, (3) the Youth and Sports Pariwasata Service of the City of Bukittinggi, (4) the Health Service City of Bukittinggi, (5) Social Service of the city of Bukittinggi. The object of the study was SKPD employees in five government agencies in the city of Bukittinggi. Writing this paper aims to describe (1) To describe the optimization of the use of SIKEDA and JIKEDA applications by Admin node SIKEDA in supporting records management in the city administration of the City of Bukittinggi; (2) To describe the competencies possessed by HR in SKPD in utilizing information technology in the application of SIKEDA and JIKEDA applications in the City Government of Bukittinggi.Data was collected by observation and direct interviews with SKPD employees in the Bukittinggi city government and literature studies in the application of electronic records in the government of the City of Bukittinggi.Based on the discussion, it can be concluded that the First Employee in the SKPD in the City Government of Bukittinggi is still not optimal in inputting the archive to the sikeda Second application.iKeywords: optimization, competence, electronic archives.

scholarly journals Gambaran Pola Makan Dan Stress Pada Penderita Gastritis Di Puskesmas Simpang IV Sipin Kota Jambi

2021 ◽  
Vol 3 (2) ◽  
pp. 174-180
Author(s):  
Aura Maulia Mustika ◽  
Dasuki Dasuki ◽  
Nofrida Saswati
Keyword(s):  
Public Health ◽  
Health Center ◽  
Digestive Tract ◽  
Research Methods ◽  
Quantitative Research ◽  
Sampling Techniques ◽  
Public Health Center ◽  
Ulcer Disease ◽  
Descriptive Research ◽  
Upper Digestive Tract

ABSTRACT : OVERVIEW OF DIET AND STRESS IN GASTRITIS PATIENTS AT SIMPANG IV SIPIN HEALTH CENTER, JAMBI CITY Introduction : Gastritis, known as ulcer disease, is a disease of the upper digestive tract that many people complain about. The number of cases of gastritis in various countries is quite high. Gastritis is one of the top ten diseases among hospitalized clients in Indonesia with a total of 30,154 cases. One of the factors that cause gastritis is diet and stress. Purpose : This study aims to determine the description of diet and stress with gastritis at Simpang IV Sipin Public Health Center Jambi City in 2020.Method : This research is a quantitative research with descriptive research methods. The population in this study were all gastritis clients who visited the Simpang IV Sipin Public Health Center in Jambi City in September 2020, amounting to 45 clients and sampling was carried out using total sampling techniques, amounting to 45 clients. The data was collected using a questionnaire sheet and the results of this study were analyzed univariately.Result : The results of the univariate research showed that there were 24 (53.3%) respondents who had an irregular diet, 30 (66.7%) of respondents experienced stress in patients with gastritis at the Simpang IV Sipin Public Health Center Jambi City in 2020.Conclusion: From the research results, it can be concluded that diet and stress can cause gastritis. Keyword : stress, diet, gastritis INTISARI : Gambaran Pola Makan dan Stres pada Penderita Gastritis di Puskesmas Simpang IV Sipin Kota Jambi Latar Belakang : Penyakit gastritis yang dikenal dengan penyakit maag merupakan penyakit saluran pencernaan bagian atas yang banyak dikeluhkan di masyarakat. Pada kasus penyakit gastritis di berbagai negara memiliki angka yang cukup tinggi. Gastritis termasuk ke dalam sepuluh penyakit terbanyak pada klien rawat inap rumah sakit di Indonesia dengan jumlah 30.154 kasus. Salah satu faktor penyebab gastritis yaitu pola makan dan stress.Tujuan : Penelitian ini bertujuan untuk mengetahui gambaran pola makan dan stres dengan gastritis di Puskesmas Simpang IV Sipin Kota Jambi Tahun 2020.Metode : Penelitian ini merupakan penelitian kuantitatif dengan metode penelitian Deskriptif. Populasi dalam penelitian ini adalah seluruh klien Gastritis yang berkunjung ke Puskesmas Simpang IV Sipin Kota Jambi pada bulan September Tahun 2020 yang berjumlah 45 klien dan pengambilan sampel dilakukan dengan menggunakan teknik total sampling  yaitu berjumlah 45 klien. Pengumpulan data dilakukan dengan lembar kuesioner dan hasil penelitian ini dianalisis secara univariat.Hasil : Hasil penelitian univariat menunjukkan bahwa terdapat 24 (53,3%) responden memiliki pola makan yang tidak teratur, terdapat 30 (66,7%) responden mengalami stress pada penderita gastritis  di Puskesmas Simpang IV Sipin Kota Jambi Tahun 2020.Kesimpulan : berdasarkan hasil penelitian dapat disimpulkan bahwa pola makan dan stress dapat mengakibatkan kejadian gastritis. Kata Kunci       :  Stress, Pola Makan, Gastritis

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