scholarly journals Analisis perhitungan dan pemotongan PPh pasal 22 atas pengadaan barang pada Kantor Perwakilan Pemda Kabupaten Kepulauan Talaud di Manado

2019 ◽  
Vol 1 (2) ◽  
pp. 81
Author(s):  
Dominika Wae ◽  
Harijanto Sabijono ◽  
Robert Lambey
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Regional Government ◽  
Business Sector ◽  
Goods And Services ◽  
Representative Office ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Legal Entities

The business sector of both individuals as well as legal entities has an obligation to deposit and report the tax payable. One example of the activities of a business entity that is required to deposit and report the tax payable is the business activities of procurement of goods and services. Procurement of goods and services for local government basically in terms to fulfill required of the goods and services expertise. The purpose of this study is to describe the calculating and reporting income tax especially for Article 22 on procurement of goods at the Regional Government Regional Representative Office of Talaud in Manado. This study uses method is quantitative descriptive method in period of 2016. The results show that the PPh Article 22 shall be imposed at rate of 1.5% and shall be paid by using document called SSP to the perception bank appointed by the Minister of Finance. This study finds that the calculation of income tax article 22 of Regional Government Regional Representative Office of Talaud in Manado is following the recent taxation regulation.

ANALISIS KENAIKAN PTKP SEBAGAI UPAYA PENINGKATAN PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA PAMEKASAN

2016 ◽  
Vol 6 (2) ◽  
pp. 48
Author(s):  
Evi Malia ◽  
Qoyyimah ,
Keyword(s):  
Personal Growth ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Taxable Income ◽  
Tax Revenues ◽  
Key Word ◽  
Quantitative Descriptive ◽  
The Individual ◽  
Descriptive Method

This research aims to determine whether the increase in taxable income were able to increase tax revenues and tax growth in KPP Pratama Pamekasan. By using quantitative descriptive method, through data collection documentation and interviews obtained by the results of research that changes in taxable income in 2013 (PTKP increased) is not able to increase the acceptance of personal income tax, while in 2014 to 2015 (PTKP fixed) able to increase tax revenues in KPP Pratama Pamekasan. This happens when a growing number of employees / workers who have income above taxable income, the increase in taxable income increasingly not lead to a reduction of the income PPh 21 in KPP pratama Pamekasan, but it also salary increases with the increase in UMK (District Minimum Wage), due to increased salaries and increase in UMK that happens nearly every year, while the increase in taxable income only occurs every few years.As for the required growth is the increase in taxable income Personal Income able to increase the growth of individual taxpayer on KPP Pratama Pamekasan, because the growth of the taxpayer beginning in 2011-2015 are likely to continue to rise although not so significant .taxpayers growth who register on KPP Pratama Pamekasan caused by people who want to get the benefit of having a NPWP. Key Word: PTKP, Personal Growth taxpayer, the individual taxpayer Revenue, Income PPh 21

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 RASIO KEUANGAN UNTUK MENGUKUR PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Salah Satu BUMD di Provinsi Banten)

2020 ◽  
Vol 8 (2) ◽  
pp. 111
Author(s):  
Budi Mulyati ◽  
Toni Anwar Mahmud
Keyword(s):  
Financial Distress ◽  
Financial Statements ◽  
Positive Trend ◽  
Regional Government ◽  
Z Score ◽  
State Expenditure ◽  
The Government ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Regional Governments

The portion of state expenditure for regional government tends to decrease, so the government hopes that regional governments could optimize the potential of their regions to increase their income by obtaining other revenues from BUMD. This study aims to determine the prediction of financial distressing in one of the regional companies in Banten province. This research used quantitative descriptive method. Data were collected from financial statements from 2015 to 2019. Data were analyzed by quantitative techniques using the Altman Z Score. Based on the results, it were found that the score of the Z Score has a positive trend score. The Z score obtained in 2015 was 1.50; in 2016 it was 1.65; in 2017 3.08; in 2018 it is 3.38 and in 2019 it is 3.11.

scholarly journals ANALISIS PROFIL WISATAWAN OBJEK WISATA GAZEBO DI DESA WISATA KEMETUL KABUPATEN SEMARANG

KRITIS ◽  
2020 ◽  
Vol 29 (1) ◽  
pp. 1-19
Author(s):  
Adina Septiani Latifah ◽  
Rini Kartika Hudiono
Keyword(s):  
Survey Result ◽  
Tourist Attraction ◽  
Regional Government ◽  
Quantitative Descriptive ◽  
Descriptive Method

This research determines tourist profile in tourist attraction of Gazebo in the Kemetul village tourism in Semarang. This research discusses socio-demographics condition, psyco-graphics condition, tourist expectation, and geography in Kemetul Village. This research conducted with the quantitative descriptive method using a survey. The survey conducted to 126 tourists as the existing market. The survey result shows that most of the visitors of Gazebo Kemetul Village are students with age between 15-25 years old, and dominated with visitors who came from Semarang City. The result shows that 40% of visitors like artificial tourist attraction, 58% tourist like solo travelling. Research also found that most of the visitors are hoping the regional government or the manager of the Kemetul village will able to add a playground and local culinary corner at Gazebo Kemetul Village.

scholarly journals KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yavet Paulus ◽  
Sifrid S. Pangemanan ◽  
Rudy J. Pusung
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Large Scale ◽  
Retail Trade ◽  
Business Sector ◽  
Department Stores ◽  
Goods And Services ◽  
Tax Revenues ◽  
Tax Amnesty

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that  business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.

scholarly journals The Impact of the Original Local Government Revenue and Balanced Budget toward Capital Expenditure of the Government of Palangka Raya City

2020 ◽  
Author(s):  
Irma Rianti ◽  
Suwadi . ◽  
Alexandra Hukom
Keyword(s):  
Local Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
Descriptive Approach ◽  
Balanced Budget ◽  
The Government ◽  
Quantitative Descriptive ◽  
The Impact

The implementation of fiscal decentralization in improving services and necessity in various sectors including public sector has lead the Regional Government to allocate higher Capital Expenditure for the development of sectors that are considered beneficial in each region. The purpose of this study is that the researcher would like to investigate the impact of Original Local Government Revenue and Balanced Budget toward the Capital Expenditure of Palangka Raya City. The study was conducted in Palangka Raya City using a quantitative descriptive approach and multiple analysis for the data analysis. The results of the study indicates that part of Original Local Government Revenue does not have significant effect on Capital Expenditure. Meanwhile, part of the Balanced Budget has a significant effect on Capital Expenditure. Simultaneously, both of Original Local Government Revenue and Balanced Budget are able to influence local Capital Expenditure of the government of Palangka Raya City. Keywords: Original Local Government Revenue, Balanced Budget and Capital Expenditure

scholarly journals Sistem Informasi e-Verifikasi Keuangan Pada Instansi Pemerintah Daerah

2019 ◽  
Vol 3 (2) ◽  
pp. 156-162
Author(s):  
Sabto Kironowati ◽  
Tazkiyah Herdi
Keyword(s):  
Local Government ◽  
Public Service ◽  
Financial Management ◽  
Service Improvement ◽  
Regional Government ◽  
Goods And Services ◽  
Prototype Development ◽  
System Method ◽  
Verification Process ◽  
Treasury Department

The development of e-government has become the focus of regional government nowdays.  The move is meant to push the acceleration of an efficient and transparent governance particularly in public service improvement. One of the indicators of the success of transparency in financial management of local government is "unqualified opinion" by the Supreme Audit Agency (BPK).  However, there are still some problems in verification stage such as error in data input, wrong budget usage and document of expendirure report are not in line with the prevailing laws and regulations. In the previous researches it was stated that e-government has emerged as a solution for the financial management, but yet to cover the verification process. The effort to solve the problem is by creating an IT-based e-verification information system using prototype development system method for the management of procurement verification of local government. The system is developed  to verify the procurement of goods and services  as stated in the procurement list (PaBJ) of budget implementation (DPA) as the referrence for the treasury department for budget disbursement

scholarly journals Regional financial characteristics and public transparency towards frequency of fraud in the local government

2020 ◽  
Vol 10 (2) ◽  
pp. 201
Author(s):  
Yeni Priatnasari ◽  
Djoko Suhardjanto
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Report ◽  
Financial Governance ◽  
Report Data ◽  
Financial Characteristics ◽  
Quantitative Descriptive ◽  
Descriptive Method

It has been noted that Corruption in Indonesia today has become a crucial problem that cannot be underestimated. Some news about the occurrence of corruption in the local government is quite concerned. This study aims to look at the influence of both financial characteristics and regional public transparency towards fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive method by looking at local government financial report data and reports from ACCH (Anti Corruption Clearing House). This study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of the ACCH report in 2017. The results of this study are expected to provide advice and input in regional financial governance in all the province to be able to reduce frequency fraud in local governments

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

PERANCANGAN SISTEM INFORMASI INFENTARIS SPAREPART HANDPHONE BERBASIS PHP DAN MYSQL DI PLANET PHONE

2019 ◽  
Vol 3 (1) ◽  
pp. 49-61
Author(s):  
Fitriani Dwi Ratna Sari ◽  
Amin Suryana
Keyword(s):  
Information System ◽  
Data Collection ◽  
Data Processing ◽  
Inventory Data ◽  
Literature Study ◽  
Know How ◽  
Internet Connection ◽  
To Come ◽  
Quantitative Descriptive ◽  
Descriptive Method

Research that the author did aim to know how to design inventory system on Planet Phone.The method used is quantitative descriptive method. Data collection techniques used are literature study, observation, and interviews. From the research conducted found that there is a problem on inventory data processing. The process of inventory data processing only by writing using a general ledger. So this causes inaccuracies and delays in reports. Therefore the authors make the information system by using PHP and MySQL database. This system consists of inputting inventory data, inventory reports, sales reports and income reports. As for some suggestions given to tackle the problem is by connecting the system with internet connection, for employees more quickly and effectively in penginputan inventory data and owner can also know the sales reports and income reports more quickly without having to come directly to the store.

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