THE ABOLITION OF THE WAGE SYSTEM

According to the tax regulation article 36, 2008 mentioned that everyone who fulfill the criteria to be borne of tax has the obligation to pay the income tax. The several of the employee work and the wage system can cause complicate in the implement of accountancy for the income tax. Besides that, the company in calculating the tax can be different with the calculation as tax regulation. If the calculation from the company lower than that the regulation then the tax office will fine the company. This study aims to determine of calculating and deducting of Income Tax Articles 21 for permanent employees that implemented at Pancaran Kasih Hospital in Manado, has appropriated to the tax regulation, so it can minimalize error implementation that might happen in the future. This study uses method of quantitative description by collecting company data, observation and interview also testing data which are comparing company calculation result with writer result. Data that have been collected are: Salary payment of permanent employees list and the calculation and deduction of Income Tax article 21 list at Pancaran Kasih Hospital Manado for the year of 2016. The result shown, that the implementation of calculation and deduction of Income Tax articles 21 for permanent employees didn’t in line yet with the Tax Regulation article 36, 2008 and PMK no. 101/PMK.010/2016.Keywords: Income Tax article 21, Tax Regulation, Permanent Employees.

Download Full-text

PENGARUH PERTUMBUHAN EKONOMI, UPAH MINIMUM PROVINSI, DAN TINGKAT PENDIDIKAN TERHADAP PENGANGGURAN TERBUKA DI INDONESIA

Jurnal Ecogen ◽

10.24036/jmpe.v1i1.4735 ◽

2018 ◽

Vol 1 (4) ◽

pp. 162

Author(s):

Syurifto Prawira

Keyword(s):

Economic Growth ◽

Minimum Wage ◽

Unemployment Rate ◽

Secondary Data ◽

Education Level ◽

Quality Of Education ◽

Wage System ◽

Negative Effect ◽

The Government

This study aims to analyze the effect of economic growth, provincial minimum wage, and education level on open unemployment rate in Indonesia in 2011-2015, either simultaneously or partially. Using panel data with Fixed Efect Model (FEM) approach and using secondary data of 33 provinces in Indonesia. The model estimation results show that the variable of economic growth, provincial minimum wage, and education level simultaneously have significant effect on open unemployment rate in Indonesia. While the partial variable of economic growth has a negative effect but no significant effect on the unemployment rate. The provincial minimum wage variable is partially positive and significant to the unemployment rate. The variable of educational level also have positive and significant effect to unemployment rate. The government is expected to pay serious attention to economic growth, minimum wage system, improving the quality of education, the issue of availability of employment opportunities. Keyword: Economic Growth, Wage, Education, and Unemployment

Download Full-text

The Wage System of the Novaya Zemlya and Spitsbergen Trapping Artels in the 19th – Beginning of the 20th century

Economic History ◽

10.15507/2409-630x.050.016.202003.286-296 ◽

2020 ◽

Vol 16 (3) ◽

pp. 286-296

Author(s):

Daniil S. Zaozerskiy

Keyword(s):

Small Group ◽

20Th Century ◽

Climatic Conditions ◽

The Arctic ◽

State Archive ◽

Novaya Zemlya ◽

Main Form ◽

Wage System ◽

Fixed Wage ◽

Arctic Exploration

Introduction. The Arkhangelsk North natural and climatic conditions promoted to develop shipbuilding, fishing, hunting and other activities, for which artels were organizing. The Pomors also united in artels for profitable trapping on Novaya Zemlya and Spitsbergen in the 19th – beginning of the 20th century. The usage of the artel principles of labour organization can be explained by the difficult circumstances of the hunting activities. It was impossible to work by oneself or by a small group of 2–7 trappers. The studying of the Novaya Zemlya and Spitsbergen trapping artels is necessary for further understanding of the process of the Arctic exploration by Russia in the 19th – beginning of the 20th century. The purpose of the article is to study the wage system of the Novaya Zemlya and Spitsbergen trapping artels in the 19th – beginning of the 20th century. Materials and Methods. The materials for this article were archive sources of the Arkhangelsk oblast State archive, published sources on the Novaya Zemlya and Spitsbergen artels and articles in the local periodicals. The historical-systematic and historical-genetic methods were used in the article. Results. During the 19th – beginning of the 20th century the principle when trappers united in artels continued to exist. The main form of the payment was to divide the catch into shares. Discussion and Conclusions. The main difference between artel trapping of people from the Arkhangelsk province districts consisted in terms of sailing to the archipelagoes and the beginning of the hunt. The decrease of number of trappers in artels determined by economic opportunities of the sponsors (the masters). Also, it was determined by decrease of the number of industry animals. Both unfixed (by shares) and fixed wage systems existed in the Novaya Zemlya and Spitsbergen artels. The quantity of shares exceeded the number of artel members. The master defined value of share before the beginning of the hunt. Also, he provided necessary provision and weapons for artel members with both unfixed and fixed wages. The most common way of sharing of catch meant that the master had been earning two thirds of it and the trappers had been earning the rest one third. This way of sharing was used before the beginning of the 20th century.

Download Full-text

PENGARUH SISTEM PENGUPAHAN TERHADAP KINERJA PEGAWAI KERJA MUSIMAN DI PTPN X(PABRIK GULA CAMMING) KABUPATEN BONE

KOLABORASI JURNAL ADMINISTRASI PUBLIK ◽

10.26618/kjap.v4i1.1425 ◽

2018 ◽

Vol 4 (1) ◽

pp. 01

Author(s):

Andi Arwin Mustafa ◽

Muhlis Madani ◽

Nuryanti Mustari

Keyword(s):

Significant Influence ◽

Employee Performance ◽

Hypothesis Test ◽

Wage Level ◽

Sugar Factory ◽

Seasonal Workers ◽

Wage System ◽

Descriptive Qualitative

The aims of this research is to determine the wage level about wage system and the effect of the wage system towards the performance of seasonal employees in PTPN X (Sugar Factory of Camming Bone). The research applied descriptive qualitative type. The population of this study involves all the seasonal workers of the grinding section which consist of 65 employees as the samples. The results of this study indicate that the wage system reaches 79.2% or it is in good category andthe employees performance reaches 83% or is in very good category. Later, based on the results of the hypothesis test, itindicates that there is a significant influence between the wage system and the performance of seasonal employees in PTPN X (Sugar Factory of Camming Bone). Keywords: wage system, employee performance

Download Full-text