scholarly journals IPTEKS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 UNTUK TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DI DINAS TENAGA KERJA KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ablessy Mumu ◽  
Anatasya Latulola ◽  
Sintje Rondonuwu

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax  article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income

Author(s):  
Tami Oliphant

Using climate change as an example, this conceptual paper explores two issues: the difficulties people have in understanding, interpreting, and responding to quantitative data, and the ways in which, if any, information behaviour research might provide insight into this issue. Data related to climate change were selected because they are often mediated by others with divergent vested interests including media, politicians, NGOs, scientists, and government agencies and because people bring a host of cognitive and psychological biases, worldviews, and beliefs to their perceptions of data and information and consequently, climate change.En utilisant le changement climatique comme exemple, cet article conceptuel explore deux questions : les difficultés rencontrées par les personnes pour comprendre, interpréter et répondre aux données quantitatives, et la manière dont, le cas échéant, la recherche sur le comportement informationnel pourrait éclairer cette question. Les données relatives au changement climatique ont été choisies car elles sont souvent véhiculées par des groupes ayant des intérêts divergents, notamment les médias, les politiciens, les ONG, les scientifiques et les agences gouvernementales, et parce que les gens apportent une foule de préjugés cognitifs et psychologiques, de visions du monde et de croyances dans leur perception des données et des informations, et donc du changement climatique.


2020 ◽  
Vol 3 (1) ◽  
pp. 69-89
Author(s):  
Nurse Fatimah MZ

The quality of human resources (HR) of civil servants in government agencies is one of the factors that improve the productivity of an organization or government agencies. One of the factors affecting the performance is incentives and work discipline. Incentives and work discipline are the efforts in improving the quality, quantity, execution of duties and responsibilities of human resources within an organization. This study aims at determining the effect of incentives on the performance of civil servants by work discipline as a moderating variable. This research uses Quantitative Method. Population and sample of this research are Civil Servants at the office of Ministry of Religion of Indragiri Hulu Regency in a total of 34 people. The sampling technique is Census Technique. The Research Method is Explanatory Research, which explains the causal relationship between the independent variable with the dependent variable as the moderating variable. The data collection is performed by the provision of questionnaires and obtains secondary data. Then, data analysis includes descriptive analysis; hypothesis testing that was analyzed by using simple linear regression test and Moderating Regression Analysis (MRA). The results of the study indicated that incentives have a significant effect on performance. Another result that can be concluded is that the work discipline variable as a moderating variable strengthens the influence of the relationship of incentive variable and performance variable of Civil Servant of Indragiri Hulu Ministry of Religious Affairs office. So, the amount of incentive given makes the performance of Civil Servant higher and better when having high work discipline.


2021 ◽  
Vol 5 (S1) ◽  
pp. 795-809
Author(s):  
Basri Rakhman ◽  
Indra Wijaya ◽  
Ian Wahyuni ◽  
Muh Ikhsan Rakhman

Essentially, awarding the Employee with Additional employee Income (TPP) is expected to improve the welfare and performance of ASN to support development in Makassar and to provide better public services in Makassar. Therefore, this study aims to find out the Effectiveness of Providing Additional Employee Income (TPP), especially for ASN at BKPSDMD Makassar City, whether it has been effective in improving ASN performance or not. The research method used in this research is descriptive qualitative and descriptive quantitative data to optimize the result of the research findings. Interviews, observation, questionnaires, and document reviews are used to collect the data. The data analysis technique collects the data from the results of interviews, observations, questionnaires, and document reviews which are then presented systematically in descriptive form. The result shows that providing additional employee income (TPP) for ASN at BKPSDMD Makassar City has been effective, especially in improving the welfare of ASN. On the contrary, it is ineffective in terms of employee discipline. This is because the Leaders at BKPSDMD Makassar City do not set an excellent example regarding discipline. Moreover, Leaders are expected to set a good example of discipline and supervise the ASN. 


Fuel ◽  
2017 ◽  
Vol 190 ◽  
pp. 47-57 ◽  
Author(s):  
Xuehua Zou ◽  
Tianhu Chen ◽  
Haibo Liu ◽  
Ping Zhang ◽  
Zhiyuan Ma ◽  
...  

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.


2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Aditya Rachman Padja ◽  
Jantje J. Tinangon ◽  
Victorina Z. Tirayoh

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.


2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.


Author(s):  
Ahmed Alwan ◽  
Joy Doan ◽  
Eric Garcia

Facilitating effective collaboration with teaching faculty (TF) for the purposes of student success and performance is often a priority for academic librarians (AL). The topic of effective partnerships between these two groups has received a great deal of scholarly attention within the field of library and information science (LIS). However, in practice, harmonious working relationships can be difficult to establish and maintain. This is in part due to the lack of understanding of the role and status of AL by TF. The existing divide between these parties has led to discourse and dismissive actions on the part of TF that may be perceived by some AL as microaggressive. While some work has been done on microaggressions in higher education, little quantitative data exists on status-based microaggressions by TF towards AL and its effect on collaboration in the context of information literacy (IL). In early 2016, the researchers surveyed U.S. and Canadian AL in order to collect data on perceived status-based microaggressive experiences. Analysis of the data indicates that status-based microaggressions, although not ubiquitous, do exist. Moreover, the data indicates that some librarians may experience more frequent instances of status-based microaggressions based on self-reported demographic characteristics.


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