scholarly journals Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta

2021 ◽  
Vol 1 ◽  
pp. 54-64
Author(s):  
Fauzan Arif Siraj
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Descriptive Analysis ◽  
Director General ◽  
Analysis Method ◽  
The Subject ◽  
The Law ◽  
Business Entities

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.

scholarly journals Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

2021 ◽  
Vol 2 (3) ◽  
pp. 468-472
Author(s):  
Michael Lianwar Antolis ◽  
Ida Ayu Putu Widiati ◽  
I Putu Gede Seputra
Keyword(s):  
Social Media ◽  
Research Methods ◽  
Income Tax ◽  
Income Taxes ◽  
Director General ◽  
Analysis Method ◽  
Legal Research ◽  
Taxable Income ◽  
Service Business ◽  
Business Entities

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

scholarly journals ANALISIS PERHITUNGAN DAN PENCATATAN PPH PASAL 23 DAN PELAPORAN PPH PASAL 25 PADA PT. BANK SULUT CABANG UTAMA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Cisilia Lumunon ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Government Agencies ◽  
Analysis Method ◽  
Foreign Companies ◽  
Permanent Establishment ◽  
Withholding Tax ◽  
The Law ◽  
Delivery Of Services ◽  
Tax Reporting

Income tax article 23 ( article 23 ) , is withholding tax on income derived by a taxpayer in domestically and Permanent Establishment derived from the capital , organizing the delivery of services or activities other than those of Article 21 Income Tax withheld , paid , supplied , to be paid , or was due for payment by government agencies , subject to tax in domestically , organizers of the event , the permanent establishment , representatives of other foreign companies . While the Income Tax Article 25 is that income tax installment must be paid by the taxpayer for any month in the current tax year. This study aims to determine the amount of income tax Article 23 and Income Tax Article 25 are deposited and to know whether the calculation and recording of income tax under Article 23 and Article 25 of the Income Tax Reporting at PT. Bank Sulut Main Branch is in conformity with the Law on Income Tax. The object of research is taken at PT. Bank Sulut Main Branch. The method used is descriptive analysis method. From the results of this study concluded that the calculation and recording of article 23 and article 25 of Income Tax Reporting was in accordance with applicable regulations.

Pandhawa Gubah sebagai Representasi Interaksi Metafisik Manusia Jawa dan Perbandingannya dengan Cheritera Pandawa Lima

Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina
Keyword(s):  
Comparative Study ◽  
Literary Theory ◽  
Research Method ◽  
Descriptive Analysis ◽  
Literary Study ◽  
Analysis Method ◽  
Research Objects ◽  
Similarities And Differences ◽  
The Difference ◽  
The Comparative Study

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Seruni J. Prang ◽  
Sifrid S. Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Income Tax ◽  
Director General ◽  
Tax Rates ◽  
The Law ◽  
Permanent Employees ◽  
Tax Reporting ◽  
Descriptive Method

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21

scholarly journals Disclosure of Communication in the Facebook and Impact Social Media on Worship Activities in Dakwah Faculty Students and Science of Communication Media of North Sumatera State University (UINSU)

2020 ◽  
Vol 3 (3) ◽  
pp. 2142-2148
Author(s):  
Moh. Hatta ◽  
Swardi Lubis Lubis ◽  
Marlina Marlina
Keyword(s):  
Social Media ◽  
Research Method ◽  
Descriptive Analysis ◽  
Communication Media ◽  
State University ◽  
Analysis Method ◽  
The Impact

This study aims to reveal the extent of openness of communication carried out among students of the Da'wah Faculty and UINSU communication and its impact on worship activities carried out by these students. Observations and interviews are techniques used to collect data in this study. Triangulation analysis method is also used to analyze the data obtained from respondents, descriptive analysis research method applied in this study. From 30 respondents taken with a percentage of 20 female respondents and 10 male respondents it was found that social media activities through Facebook had a special attraction and increased their confidence in communication. The impact felt by the respondents was more to the shift in the discipline of worship that they did when cool communicating with their virtual friends, recitations of the Koran that are usually done before prayer time arrives multiplied by the fun they are chatting, status updates or just looking at their Facebook wall.

scholarly journals Administrative services in the sphere of economic competition

2021 ◽  
Vol 66 ◽  
pp. 147-153
Author(s):  
V.O. Kozhevnikov
Keyword(s):  
Public Administration ◽  
Public Services ◽  
Economic Competition ◽  
Administrative Services ◽  
Administrative Service ◽  
Service Activities ◽  
The Subject ◽  
Administrative Act ◽  
The Law ◽  
Business Entities

The article considers the issues of administrative services provided by the bodies of the Antimonopoly Committee of Ukraine and other bodies of public administration in the field of application of the legislation on protection of economic competition. The range of subjects of public services in the field of application of the legislation on protection of economic competition to which it is offered to carry bodies of the Antimonopoly committee of Ukraine, the Cabinet of Ministers of Ukraine and the Ministry of Economy of Ukraine is defined. The list of services provided by the Antimonopoly Committee of Ukraine is determined. These include: 1) granting permission for concentration; 2) granting permission to coordinate actions; 3) issuance of additional copies of certified copies of decisions on issues provided for in part two of Article 34 of the Law of Ukraine "On Protection of Economic Competition"; 4) preliminary conclusions on the qualification of actions (Article 14 of the Law of Ukraine "On Protection of Economic Competition"); 5) preliminary conclusions on concentration, concerted actions. It is proposed to extend the provisions of the Law of Ukraine "On Administrative Services" to services provided by the Antimonopoly Committee of Ukraine insofar as it does not contradict the legislation on protection of economic competition. Proposals have been developed to amend the Regulations on the procedure for submitting applications to the Antimonopoly Committee of Ukraine for prior obtaining a permit for concentration of economic entities in terms of clarifying the subjects of application for a concentration permit. Administrative services of the Antimonopoly Committee of Ukraine are service activities of the Antimonopoly Committee of Ukraine defined by normative legal acts aimed at meeting the private needs (interests) of business entities in the field of legal relations arising in connection with the application of legislation on protection of economic competition. related to the protection of their legitimate rights and interests). The administrative service of the bodies of the Antimonopoly Committee of Ukraine is provided exclusively on the basis of the application of the relevant business entity. Based on the results of the administrative service, the Antimonopoly Committee of Ukraine provides the subject of the application with an administrative act (permit) or a document.

scholarly journals Implementasi Kebijakan Penanggulangan Bencana Daerah di Kota Sukabumi

2019 ◽  
Vol 1 (1) ◽  
pp. 30-40
Author(s):  
Nabila Rahma Silmi ◽  
Tuah Nur ◽  
Dian Purwanti
Keyword(s):  
Disaster Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Successful Implementation ◽  
Analysis Method ◽  
The Public ◽  
Inhibiting Factors ◽  
Implementation Policy ◽  
Management Policies

The purpose of this research is to find out the implementation of regional disaster management policies in Sukabumi City and to find out the inhibiting and supporting factors of the successful implementation of regional disaster management policies. This research method uses descriptive analysis method with a qualitative approach. The results showed that the implementation of regional disaster management policies was not optimal. The conclusion is that the socialization activities are still lacking and equitable, human resources and infrastructure have not been added yet. The inhibiting factors are in terms of institutional, apparatus discipline, budget, resources, facilities and environment that are less conducive. Supporting factors are the existence of regulations or regulations on disaster management. for communication carried out by BPBD Sukabumi City in carrying out socialization activities or training on disaster management to the public is still lacking and uneven. Keywords: Implementation, Policy, Disaster Management.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals THE EXISTENCE OF EQUALITY EDUCATION SYSTEM IN PESANTREN SALAFIYAH

2021 ◽  
Vol 1 (2) ◽  
pp. 144
Author(s):  
Asrizal Saiin
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Islamic Education ◽  
Research Approach ◽  
Analysis Method ◽  
Modern Education ◽  
Library Research ◽  
Approach Method ◽  
The Subject ◽  
The Impact

The study in this manuscript discusses the impact on the educational equalization system of Pesantren Salafiyah and designs how Pesantren Salafiyah has always existed in the world of modern education. This research belongs to the type of qualitative study using the document analysis method. The form of data analysis used is descriptive analysis. The research approach method in this paper is library research. This study is divided into four methods, namely, the method of determining the subject, the form of the study, the method of data collection, and the method of data analysis. The result is the ability of Pesantren Salafiyah to make certain accommodations and concessions to find a pattern that they consider appropriate enough to face modernization and changes that are increasingly fast and have a broad impact without sacrificing the essence and other basic things in the existence of the pesantren, so that Pesantren Salafiyah still exists in the midst of the hustle and bustle of modernizing Islamic education

scholarly journals Deconstruction of Binary Opposition in Kritikus Adinan Story by Budi Darma

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Iswadi Bahardur
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Theoretical Perspective ◽  
Literary Texts ◽  
Binary Opposition ◽  
Literary Works ◽  
Data Source ◽  
The Subject

<p><span lang="EN-US">Writing this article backed by mult</span><span>i</span><span lang="EN-US"> interpretation problems raised by a text, especially literary texts. Mult</span><span>i</span><span lang="EN-US"> interpretation is inseparable from the consciousness and unconscious of the subject of the author, as well as the process of reconstruction by the reader. Based on this article this article aims to describe the results of deconstructing binary opposition readings on the story of <em>Kritikus Adinan</em> by Budi Darma. The data source used is the story of <em>Kritikus Adinan.</em> The research method used is descriptive analysis with the theoretical perspective of deconstruction of Jaques Derrida. Based on the findings and data analysis, the results show the following. <em>First</em>, the deconstruction readings of the <em>Kritikus Adinan</em> can not be separated from the word-scoring process as Jaques Derrida puts it in deconstruction theory. <em>Secondly</em>, the reconstruction of Kritkus Adinan’s story leads to unfamiliarity but leads the reader to discover the marginalized texts.<em> Third</em>, based on the results of deconstruction reading in the story of <em>Kritikus Adinan</em>, there is a binary opposition that has been denied and broken by the author by presenting a reversal of fact.  Suggestions that can be recommended are many other literary works that are worthy and important to be reviewed by other researchers to uncover the phenomenon of reversing the facts by the author.</span></p>

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