scholarly journals Prosedur Perhitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Karyawan Pada PT Pertani (Persero) Unit Pemasaran Subang

2020 ◽  
pp. 7-23
Author(s):  
Deddy Suhardi ◽  
Luki Natika
Keyword(s):  
Income Tax ◽  
Third Party ◽  
Know How ◽  
Interview Methods ◽  
Calculation Process ◽  
The Government

Salah satu jenis pajak yaitu Pajak Penghasilan (PPh) pasal 21 atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apa pun sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh orang pribadi subjek pajak dalam negeri. Mengingat masih sedikitnya pembahasan mengenai PPh pasal 21, maka penulis merasa tertarik untuk melakukan penelitian menggunakan metode observasi dan wawancara pada PT. Pertani (Persero) Unit Pemasaran Subang, dengan tujuan untuk mengetahui bagaimana perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 tersebut. PPh pasal 21 dipotong dan dipungut antara lain oleh pemberi kerja baik orang pribadi maupun badan. Perhitungan PPh pasal 21 ini dilakukan secara langsung oleh pemberi kerja maupun di serahkan kepada pihak pemerintah ataupun pihak ketiga. Sebagaimana proses perhitungan tersebut harus mengikuti aturan dan tarif yang berlaku. Kemudian di setorkan dan dilaporkan setiap satu bulan sekali pada bulan berikutnya. Perusahaan PT.Pertani (Persero) melakukan pemungutan dan perhitungan Pph pasal 21 oleh bendahara umum, serta melakukan penyetoran dan pelaporan sesuai dengan prosedur.Dengan adanya penelitian tentang Pajak Penghasilan, diharapkan agar semua wajib pajak dapat memenuhi kewajiban sebagaimana mestinya, dan dapat menambah wawasan masyarakat khususnya terhadap PPh Pasal 21 atas gaji karyawan.   One type of tax is Income Tax (PPh) article 21 on income in the form of salary, wages, honoraria, allowances and other payments by name and in any form in respect of employment or occupation, services and activities undertaken by an individual tax subject in country.Given the lack of discussion about the income tax article 21, the authors feel interested to conduct research using observation and interview methods at PT. Pertani (Persero) Subang Marketing Unit, with the aim to know how the calculation and reporting Income Tax (PPh) Article 21. Income Tax Article 21 is deducted and collected, among others, by the employer, either an individual or an entity. The calculation of income tax article 21 is done directly by the employer or submitted to the government or a third party. As the calculation process must follow the rules and tariffs applicable. Then reported and reported once every month in the following month. PT.Pertani (Persero) Company collects and calculates Pph Article 21 by the general treasurer, and makes deposits and reporting in accordance with the procedures. With the existence of research on Income Tax, it is expected that all taxpayers can fulfill the obligation as it should, and can increase community insight especially to Article 21 Income Tax on employee's salary.

scholarly journals Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Tiolina Evi ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Know How ◽  
Analysis Techniques ◽  
Incentive Policies ◽  
The Government ◽  
The Stability ◽  
The Impact

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

The Right to Information in India Implementation and Impact

2015 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
_______ Naveen ◽  
_____ Priti
Keyword(s):  
Public Life ◽  
Public Authorities ◽  
The Public ◽  
Know How ◽  
The People ◽  
The Government ◽  
Right To Information ◽  
The Right ◽  
The Impact

The Right to Information Act 2005 was passed by the UPA (United Progressive Alliance) Government with a sense of pride. It flaunted the Act as a milestone in India’s democratic journey. It is five years since the RTI was passed; the performance on the implementation frontis far from perfect. Consequently, the impact on the attitude, mindset and behaviour patterns of the public authorities and the people is not as it was expected to be. Most of the people are still not aware of their newly acquired power. Among those who are aware, a major chunk either does not know how to wield it or lacks the guts and gumption to invoke the RTI. A little more stimulation by the Government, NGOs and other enlightened and empowered citizens can augment the benefits of this Act manifold. RTI will help not only in mitigating corruption in public life but also in alleviating poverty- the two monstrous maladies of India.

Coping with Spatial Mismatch: Subsidy Design for Electric Vehicle and Charging Markets

2021 ◽  
Author(s):  
Wei Zhang ◽  
Yifan Dou
Keyword(s):  
Electric Vehicle ◽  
Service Providers ◽  
Supply And Demand ◽  
Problem Definition ◽  
Environmental Benefits ◽  
Third Party ◽  
Theoretic Model ◽  
Spatial Mismatch ◽  
The Government ◽  
Ev Charging

Problem definition: We study how the government should design the subsidy policy to promote electric vehicle (EV) adoptions effectively and efficiently when there might be a spatial mismatch between the supply and demand of charging piles. Academic/practical relevance: EV charging infrastructures are often built by third-party service providers (SPs). However, profit-maximizing SPs might prefer to locate the charging piles in the suburbs versus downtown because of lower costs although most EV drivers prefer to charge their EVs downtown given their commuting patterns and the convenience of charging in downtown areas. This conflict of spatial preferences between SPs and EV drivers results in high overall costs for EV charging and weak EV adoptions. Methodology: We use a stylized game-theoretic model and compare three types of subsidy policies: (i) subsidizing EV purchases, (ii) subsidizing SPs based on pile usage, and (iii) subsidizing SPs based on pile numbers. Results: Subsidizing EV purchases is effective in promoting EV adoptions but not in alleviating the spatial mismatch. In contrast, subsidizing SPs can be more effective in addressing the spatial mismatch and promoting EV adoptions, but uniformly subsidizing pile installation can exacerbate the spatial mismatch and backfire. In different situations, each policy can emerge as the best, and the rule to determine which side (SPs versus EV buyers) to subsidize largely depends on cost factors in the charging market rather than the EV price or the environmental benefits. Managerial implications: A “jigsaw-piece rule” is recommended to guide policy design: subsidizing SPs is preferred if charging is too costly or time consuming, and subsidizing EV purchases is preferred if charging is sufficiently fast and easy. Given charging costs that are neither too low nor too high, subsidizing SPs is preferred only if pile building downtown is moderately more expensive than pile building in the suburbs.

Higher tax to replace Russia's metal export duty

2021 ◽  
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Content Type ◽  
Export Duty ◽  
Eurasian Economic Union ◽  
Domestic Prices ◽  
Economic Union ◽  
The Government

Significance Officials are trying to correct high domestic prices which they see as unjustified, and to claw back what they regard as excessive profits earned by metals companies. Impacts Export duties could exert upward pressure on global prices of steel, nickel and aluminium. Exports to the Eurasian Economic Union are exempt, so the government will need a failsafe system to prevent re-exports to third countries. The export duties will reduce the corporate income tax earned by metal-producing regions.

Successful collaboration between smart city consortium and Hong Kong Government in Covid-19 dashboard: the case of leadership in practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Jung Yue Chun ◽  
Wahid Abdul Nabsiah ◽  
Cheng Ling Tan
Keyword(s):  
Hong Kong ◽  
Smart City ◽  
Third Party ◽  
City Development ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
Mass Collaboration ◽  
The Government

Purpose This paper aims to discover why such a public partnership project had been successful with a non-profit third-party alliance such as a smart city consortium (SCC) promoting smart city development. Design/methodology/approach This descriptive case study is primarily based on analysing data collected from various texts, public statements, media interviews and three semi-structured interviews with key members involved in the Covid-19 dashboard project. Findings The data and analysis reviews that both interpersonal and interorganisational trust, dedication and proactiveness of the leaders at SCC were major contributing factors to why SCC was able to partner with the Hong Kong Government in the Covid-19 dashboard in the first place and that the success was also a direct outcome of effective mass collaborative knowledge management activities. Research limitations/implications The research in leadership attributes and activities in the non-profit alliance has been few and this collaborative partnership between the alliance and the government is an example of the importance of further research in smart city leadership. Practical implications In deploying projects for mass collaboration and knowledge sharing in smart city development (which is multi-disciplinary in nature). there are still many new and evolving organisational practices and leadership matters that many business leaders and city managers can learn from. Social implications Smart city development projects involve the notion of sharing data in an open environment enabled by software and mediating tools. Successful projects such as this Hong Kong Covid-19 dashboard which serves a diverse audience can further promote the importance of an open data policy regime for the benefit of the public. Originality/value This case study covers a highly original and unique case study with the leaders at the SCC and representatives from the Hong Kong Government.

Pengukuran Pihak Ketiga Pasca Asas Contradictoire Delimitatie di Kabupaten Sidoarjo dan Pasuruan

Tunas Agraria ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 53-75
Author(s):  
Dedy Setyo Irawan ◽  
Harvini Wulansari
Keyword(s):  
Secondary Data ◽  
Third Parties ◽  
Third Party ◽  
Problem Analysis ◽  
Legal Certainty ◽  
Land Registration ◽  
Descriptive Approach ◽  
The Government ◽  
Ownership Of Land

Abstract: Complete Systematic Land Registration is a program which taken by the government in providing legal certainty in the field of land in Indonesia. PTSL activities at Sidoarjo Regency and Pasuruan Regency Land Office are carried out with third parties. Before starting the measurement, it is necessary to carry out the contradictoire delimitatie principle to ensure legal certainty of ownership of land rights. The research used a qualitative method with a descriptive approach. The data analysis carried out by compiling logically proportional statements to answer research questions. Problem analysis is carried out by making a description based on premier data and secondary data obtained through interviews and observations of implementation. The results of the research showed that the implementation of the contradictoire delimitatie principle is broadly following PP. No. 24 of 1997 and PMNA KaBPN No. 3 of 1997. The results of the study also showed that there were obstacles in the implementation of the contradictoire delimitatie principle, such as the third parties were not following technical guidelines No. 01 / JUKNIS-300/1/2018 annex 10 in the making of measurement drawings. Quality control is needed to improve the quality of work and results of third party products and minimize land problems in the future.Keywords: principle of contradictoire delimitation, third party. Intisari : Pendaftaran Tanah Sistematis Lengkap (PTSL) merupakan langkah pemerintah dalam memberikan jaminan kepastian hukum dalam bidang pertanahan di Indonesia. Kegiatan PTSL di Kantor Pertanahan Kabupaten Sidoarjo dan Kabupaten Pasuruan dilaksanakan bekerjasama dengan Pihak Ketiga yang sebelumnya melalui tahapan asas contradictoire delimitatie untuk menjamin kepastian hukum kepemilikan hak atas tanah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Teknik analisa yang dilakukan yaitu dengan menyusun pernyataan-pernyataan proposional secara logis untuk menjawab pertanyaan penelitian. Analisa permasalahan dilakukan dengan membuat uraian berdasarkan data premier dan data sekunder yang diperoleh melalui wawancara serta observasi langsung terhadap pelaksanaan kegiatan. Hasil penelitian menunjukkan bahwa pelaksanaan asas contradictoire delimitatie secara garis besar telah sesuai dengan PP. No. 24 Tahun 1997 dan PMNA KaBPN No. 3 Tahun 1997. Dalam pelaksanaanya terdapat hambatan yakni  pembuatan Gambar Ukur oleh Pihak Ketiga tidak sesuai dengan pedoman JUKNIS No. 01/JUKNIS-300/1/2018 lampiran 10. Sehingga diperlukan pengawasan kendali mutu terkait pekerjaan dan hasil produk dari Pihak Ketiga agar kedepannya hasil pekerjaan yang dihasilkan lebih baik dan tidak menjadi permasalahan pertanahan dikemudian hari.Kata Kunci : asas contradictoire delimitatie, pihak ketiga.

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 Livelihood Patterns of the Tibetan Refugees in Kathmandu

2018 ◽  
Vol 2 (2) ◽  
pp. 71-94
Author(s):  
Neelam Shahi
Keyword(s):  
Social Economic ◽  
Economic Status ◽  
Household Survey ◽  
Third Party ◽  
Home Affair ◽  
The Social ◽  
The Government ◽  
Tibetan Refugees ◽  
Sampling Survey

This Study entitled as “Livelihood Pattern of the Tibetan Refugees in Nepal” (A Case Study of the Samdupling in Jawalakhel and Khampa Refugee Camp in Boudha- Jorpati) aims to discover the livelihood patterns of Tibetan refugees residing in the Samdupling camp in Jawalakhel and Khampa Refugee’s Camp in Boudha-Jorpati. The paper intends to examine the problems confronted by Tibetan refugees residing in the Samdupling camp and Khampa Refugee’s Camp. The study itself is conducted with the objectives of describing the present socio-economic status of Tibetan refugees dwelling in aforementioned camps located inside the Kathmandu valley and Lalitpur. This write-up not only deals with different livelihood aspects of Tibetan refugees but also compares the livelihood of two camps to list out the social, economic and political problems affecting their livelihood. However, this study is mainly based on the primary information and the data which were collected using the techniques of household survey and sampling survey, along with questionnaire and interview during the several field visits to camps. The paper concludes by stating that government intervention is required to resolve the issues affecting the livelihood of Tibetan refugees. Tibetan refugees’ problems required a political yet humanitarian resolution. The government needs to decide on whether to endow the citizenship or refugee card to the refugees who have been deprived of the both, or opt for the third-party settlement. For that Tibetans refugees also need to cooperate and coordinate with the refugees department under the Ministry of the Home Affair, Government of Nepal

scholarly journals Tingkat Kesiapan Kali Pepe untuk Dikembangakan sebagai Kawasan Wisata Berbasis Sungai di Kota Surakarta

Arsitektura ◽  
2017 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Nurul Widowati ◽  
Winny Astuti ◽  
Murtanti Jani Rahayu
Keyword(s):  
Quantitative Research ◽  
Past History ◽  
River Flooding ◽  
Know How ◽  
The Past ◽  
Institutional Infrastructure ◽  
Strategic Location ◽  
Readiness Level ◽  
History Of ◽  
The Government

<div><p><em>Surakarta is a city that has the potential of the river. But in the process, these rivers suffered environmental degradation as a function instead of the banks into slums and squatter, and functions of rivers that serve as places of waste disposal. Government’s city of Surakarta has done various setup area of the river. One of the targeted structuring Pepe-River is often known by the name Kali Pepe. Kali Pepe is the river which has the most strategic location because it divides the centre of city and the river has a past history of Surakarta. Kali Pepe is the witness of history where culture and trade activities in the rapidly growing city of Surakarta in the past with the ecological function and physical function as transportation trade.Setuping Kali Pepe, according to the Mayor of Surakarta, is directed to serve as recreation/tourism area. Since the Surakarta Mayor initiated the year 2015 that Kali Pepe as a tourist area. The initiated moves the government and society in order to more actively participate in developing the area into a tourist area. This research would like to know how the readiness level of the Kali Pepe area to be developed as a tourist area-based streams. The components of preparedness were seen from aspect of attractions or natural tourist attraction, artificial attractions, acessesiblity, institutional, infrastructure supporting tourism, and the behavior of the flooding of the river. This research is quantitative research in methods of scoring analysis. The result of this research has shown that Kali Pepe less readiness to be developed as a tourist area-based stream. Aspects of accessibility and infrastructure supporting tourism were an aspect which has a readiness. But for this aspect of the attraction, institutional and river flooding behavior is still in the stage of less readiness.</em></p><p> </p><p><strong><em>Keywords:</em></strong><em> readiness, tourist areas, river tours</em></p></div>

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