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 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 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 Educational Values in the Kaba Minangkabau Text "Anggun Nan Tongga Si Magek Jabang"

2020 ◽  
Vol 1 (1) ◽  
pp. 15-22
Author(s):  
Ita Khairani ◽  
Andin Nur Sinaga
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Research Methods ◽  
Moral Education ◽  
Sociology Of Literature ◽  
Educational Values ◽  
Cultural Education ◽  
Descriptive Research ◽  
Data Collection Technique

This study aims to determine the values of education in the text of the Minangkabau Kaba Manuscript "Anggun Nan Tongga Si Magek Jabang" with the study of sociology of literature. The type of research used is qualitative research with descriptive research methods. The purpose of this study was to describe the values of education in Kaba Minangkabau "Anggun Nan Tongga Si Magek Jabang". The data collection technique used to obtain data was by searching for literature and analyzing the story of Kaba Minangkabau "Anggun Nan Tongga Si Magek Jabang". From the research results, it is obtained the values of religious, moral, social and cultural education. Educational values that really dominate are the values of religious and moral education. From the results of data analysis, Kaba Minangkabau was not only a public entertainment at its time.

scholarly journals An Examination of Dawud (David A.S) Fasting For Women and its Effectiveness from Physio-Psychological Perspective

2020 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Qurrotul Ainin Sholikhah ◽  
Himatul Aliyah
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Literature Review ◽  
Boarding School ◽  
Psychological Perspective ◽  
Interactive Model ◽  
Descriptive Research ◽  
Direct Observations ◽  
Qualitative Descriptive ◽  
Data Collection Technique

Abstract. This research was conducted to determine the urgency of Dawud fasting for women from a physio-psychological perspective. This research is a type of qualitative descriptive research, by making direct observations or observations. The target of this study is to determine the urgency of Dawud fasting in women from the perspective of physio-psychology and Sufism for students of the Jagad Alimussirry Islamic boarding school. The data collection technique was carried out by means of interview and literature review. Meanwhile, for data analysis, the  researcher used an interactive model from Miles and Huberman and to test the validity of the data,the researcher  used Triangulation technique. The results obtained that the habit of Dawud Sunnah fasting for women could make them accustomed to be able to introspect (muhasabah) their own mistakes, be patient and sincere, motivate oneself to think positively and optimistically, be empathetic towards others and adapt well to the environment. Dawud fasting is very important and suitable for the fair sex. By not leaving Lillahita'ala's intention to worship, it will automatically train a variety of things that can guide a women in facing every problems in their life as well as making a women special not only physically but also psychologically and spiritually.

scholarly journals Pelaksanaan pembelajaran berbasis video pada mata pelajaran simulasi digital

2021 ◽  
Vol 2 (01) ◽  
pp. 12-16
Author(s):  
Yesi Nurmaliza ◽  
Edy Susanto ◽  
Diah Selviani
Keyword(s):  
High School ◽  
Data Collection ◽  
External Factors ◽  
Vocational High School ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Video Based Learning ◽  
Data Collection Technique ◽  
Internal And External Factors ◽  
Interview Questionnaire

ABSTRACT Vocational High School (SMK) S 8 Grakarsa Bengkulu which is located on Jl. Adam Malik Km 8, Kel. Sido Mulyo, Kec. Gading Cempaka, Bengkulu City. This research is a qualitative descriptive research. The data collection technique in this study was by means of Observation, Interview, Questionnaire and Documentation, when teaching students the teacher went through (3) stages, namely the initial, core and closing stages of using learning media, knowing the concept of learning media, who used learning media, the stages of making learning media and internal and external factors that were found when video-based learning media were applied, in the implementation of learning in the room, students were seen to be active and enthusiastic in participating in learning because the teacher used video-based media by sending videos via android with an attractive display and media on when learning takes place, so that learning is interesting and good.

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 Kinerja Guru Kelas Dalam Menyusun dan Mengembangkan Perangkat Pembelajaran di SD Negeri KIP Maccini Makassar

2020 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Nurul Hikmah
Keyword(s):  
Elementary School ◽  
Data Collection ◽  
Research Methods ◽  
Teacher Performance ◽  
Secondary Data ◽  
The State ◽  
Primary Data ◽  
Average Score ◽  
Descriptive Research ◽  
Qualitative Descriptive

Abstract;                      Nurul Hikmah, (2019). Teacher performance class in organizing and developing learning devices in the state SDN KIP Maccini Makassar. Guided By Syarifuddin Cn Sida and Idawati.This study aims to study the performance of the teachers in developing and expanding learning devices in the state SDN KIP Maccini Makassar. This type of research uses qualitative descriptive research methods. The location in this research is the state elementary school KIP Maccini Makassar. The types of data in this study are primary data obtained directly from the informant and secondary data in the form of documents relating to the issues and the research reports. The instruments in this research are own researchers and supporting data collection tools are interview guidelines. Based on the results of the study that the performance of teachers certified by SDN KIP MACCINI in the planning of learning received an average score of 18.32 in the category quite effective. The assessment showed that teachers certified by SDN KIP MACCINI were well-performing in the planning of learning. Keywords: teacher performance; Learning devices

scholarly journals Representasi Budaya Termarginalisasi dalam Game

Koneksi ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 194
Author(s):  
Orville Yonathan ◽  
Sinta Paramita
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Methods ◽  
Mass Communication ◽  
Research Method ◽  
Roland Barthes ◽  
Online Game ◽  
Semiotic Analysis ◽  
Minority Cultures ◽  
Data Collection Technique

Games as a form of mass communication carry messages for the audience. One of the games called marginalization was Player Unknown's Battlegrounds (PUBG). This study aims to identify the existence of marginalization in minority cultures in the PUBG game. The PUBG game is a survival game against 100 people where the players are placed on an island. How to survive is done by killing opposing players using the weapons that have been provided. This game can be done alone or in groups of four. The research method used by researchers is qualitative research methods. The research technique used is the Semiotic analysis of Roland Barthes. The data collection technique used was the observation technique. Observations made by researchers include how the characters in this game are made and how the forms of communication performed by the players while playing so that the marginalization of the minority culture appears. This study found that in an online game it has the potential to bring bad things to the intercultural society which is described by Roland Barthes that a bad habit will become a habit that is tolerated.Permainan atau game sebagai bentuk komunikasi massa membawa pesan bagi audiens. Salah satu game yang disebut melakukan marginalisasi adalah game PlayerUnknown’s Battlegrounds (PUBG). Penelitian ini ingin mengidentifikasi adanya marginalisasi pada budaya minoritas dalam game PUBG. Permainan PUBG merupakan permainan bertahan hidup dengan melawan 100 orang di mana para pemainnya ditempatkan di sebuah pulau. Cara bertahan hidup dilakukan dengan membunuh pemain lawan menggunakan senjata yang sudah disediakan. Permainan ini dapat dilakukan sendiri atau berkelompok dengan anggota empat orang. Metode penelitian yang dipakai peneliti adalah metode penelitian kualitatif. Teknik penelitian yang digunakan adalah analisis Semiotika Roland Barthes. Teknik pengumpulan data yang digunakan adalah teknik observasi. Pengamatan yang dilakukan peneliti meliputi bagaimana karakter dalam game ini dibuat dan bagaimana bentuk komunikasi yang dilakukan para pemain pada saat bermain sehingga muncul marginalisasi budaya minoritas tersebut. Penelitian ini menemukan bahwa di dalam sebuah game online memiliki potensi memunculkan hal buruk untuk masyarakat antar budaya yang digambarkan menurut Roland Barthes bahwa sebuah kebiasaan buruk akan menjadi suatu kebiasaan yang ditoleransi.

scholarly journals PENGEMBANGAN KREATIVITAS ANAK USIA 5-6 TAHUN MELALUI MEDIA GERABAH

2021 ◽  
Vol 1 (1) ◽  
pp. 1-15
Author(s):  
Ulfa ◽  
Winarti
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Natural Clay ◽  
Creative Development ◽  
Natural Materials ◽  
Descriptive Research ◽  
Class B ◽  
Creative Abilities ◽  
Data Collection Technique

The purpose of this study was to determine the creativity of children through pottery media. Researchers take action in an effort to improve children's creative abilities through the method of playing with natural materials of clay. Researchers took natural clay as a playing medium because clay is safe for children, easy to obtain, does not pollute the environment, and from this clay media can produce products such as pottery (various kinds of household utensils, piggy banks, flower pots), tiles and stones. brick. Meanwhile, the scope of this research is limited to the influence of pottery media on the creative development of children aged 5-6 years in Dharma Wanita Ngumpakdalem Kindergarten. The approach used in this study is a qualitative approach. Meanwhile, the type of research that will be used by researchers is descriptive research. The data collection technique used by researchers is to use observation, discussion and documentation. The results of the research on the creativity of children in class B of Dharma Wanita Numpakdalem Kindergarten showed good development, this was evident from the total number of students who were able to participate in these activities were 100% (15 children). Besides that, it can be seen from the enthusiasm, interest, and enthusiasm of students in playing clay activities to make pottery

scholarly journals ANALYSIS OF CONFLICT IN A MISFORTUNE BY ANTON CHEKHOV

2021 ◽  
Vol 19 (1) ◽  
pp. 1-5
Author(s):  
Dwi Uswatun Khasanah
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Research Method ◽  
Main Character ◽  
Anton Chekhov ◽  
Analytical Research ◽  
Data Collection Technique

This paper aims to find the conflict that exists in the story of A Misfortune by Anton Chekhov. This research method is descriptive analytical research methods. The data collection technique of this study uses documentary techniques sourced from the stories of A Misfortune by Anton Chekhov. The conflict found by researchers in the form of sentences, phrases and word quotations. Based on the analysis carried out, the researchers also found two types of conflicts, namely people vs. self and people vs. people. The first, the main character who has a conflict with himself such as feelings of doubt, confusion, anger, chaos, sadness, despair, shock, fear, regret, revenge, and annoyance. Second, the main character has problem with other character figures such as quarrels, debates, disagreements, and disputes.

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