scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

scholarly journals ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT INTRACO PENTA PRIMA SERVIS (IPPS)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Aditya Rachman Padja ◽  
Jantje J. Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Return Period ◽  
Income Tax ◽  
Government Agencies ◽  
Employment Services ◽  
Descriptive Research ◽  
Permanent Employee ◽  
Data Collection Technique ◽  
Tax Reporting

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.

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.

INOVASI PELAYANAN “JOSS BANGET MAS” (JEMPUT ONLINE SINGLE SUBMISSION BERSAMA INSTANSI TERKAIT DAN MALAM HARI BISA) DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN BLITAR

Publika ◽  
2021 ◽  
pp. 63-76
Author(s):  
Ayu Apriliana Puspita Styareni ◽  
Eva Hany Fanida
Keyword(s):  
Data Collection ◽  
Public Service ◽  
Service Innovation ◽  
Qualitative Approach ◽  
Government Agencies ◽  
Literature Study ◽  
The Public ◽  
Descriptive Research ◽  
Remote Location ◽  
The Government

Pelayanan yang efektif dan efisien adalah tuntutan dari masyarakat kepada instansi pemerintah dalam memberikan pelayanannya. DPMPTSP Kabupaten Blitar merupakan salah satu instansi pemerintah yang meluncurkan inovasi pelayanan publik. Inovasi yang diluncurkan oleh DPMPTSP adalah Pelayanan Joss Banget Mas, yaitu Jemput Online Single Submission Bersama Instansi Terkait dan Malam Hari Bisa. Inovasi ini merupakan bukti bahwa DPMPTSP Kabupaten Blitar telah melakukan percepatan pelayanan dan sekaligus menjawab permasalahan yang dihadapi oleh masyarakat. Jauhnya lokasi kantor yang berada di tengah kota serta persyaratan yang belum diketahui banyak masyarakat menjadi dasar diluncurkannya inovasi Joss Banget Mas. Tujuan dari penelitian ini guna mendeskripsikan terkait pelayanan Joss Banget Mas. Penelitian deskriptif dengan pendekatan kualitatif merupakan jenis penelitian yang dipilih oleh peneliti dengan pengumpulan datanya menggunakan observasi, wawancara, dokumentasi dan studi kepustakaan. Hasil penelitian menunjukan bahwa inovasi pelayanan Joss Banget Mas telah beroperasi dengan baik dan sesuai dengan kebijakan PP No. 24 Tahun 2018. Selanjutnya sumber ide-ide inovasi mendapatkan masukan dari pegawai maupun masyarakat. Budaya inovasi pada inovasi Joss Banget Mas adalah penyederhanaan syarat-syarat sehingga memudahkan masyarakat dalam mendaftarkan perizinan usahanya. Selanjutnya kemampuan dan alat inovasi Joss Banget Mas cukup memadahi tetapi terdapat kekurangan pada bagian alat yang digunakan. Kemudian tujuan, hasil, pendorong dan hambatan adalah untuk mempermudah pelaku usaha dalam memperoleh perizinan berusaha, hambatannya yaitu sering terjadi error dan down pada server OSS. Terakhir, DPMPTSP Kabupaten Blitar mengadakan pelayanan mandiri kepada masyarakat guna mengumpulkan data inovasi untuk inovasi tunggal. Kata Kunci: Inovasi, Pelayanan Publik, Pelayanan Joss Banget Mas, Online Single Submission (OSS).   Effective and efficient services are demands from the community on government agencies in providing their services. DPMPTSP Blitar regency of the government agencies that has launched public service innovations. The innovation launched by the DPMPTSP Blitar Regency call as Joss Banget Mas Service with Online Single Submission Delivery with Related Agencies and Can Night. This innovation is proof that the DPMPTSP Blitar Regency and at the same time answers the problems faced by the community. The remote location of the launch of the Joss Banget Mas innovation. The purpose of this research is to describe the services related to Joss Banget Mas. Descriptive research with a qualitative approach is the type with the data collection techniques using observation, interviews, documentation and literature study. The results showed that the Joss Banget Mas service innovation had operated well and was in accordance with applicable policies. The second indicator of governance and innovation in its implementation is in accordance with PP. 24 of 2018. Furthermore, sources of innovative ideas get input from employees and the public. The culture of innovation in Joss Banget Mas innovation is the simplification of the requirements so that it makes it easier for the public to register business licenses. Furthermore, the capabilities and innovation tools of Joss Banget Mas were sufficient but there were shortcoming in the parts of the tools used. Then the objectives, results, drivers and obstacles are to make it easier for business actors to obtain business licenses, there are also obstacles, namely frequent errors and downs on the OSS server. Finally, DPMPTSP Blitar Regency provides independent services to the community to collect innovation data for a single innovation. Keywords: Innovation, Public  Service, Joss Banget Mas Service, Online Single Submission (OSS)

scholarly journals ACHIEVING OF INCOME TAX WITH AWARENESS OF TAXATION IN INDONESIA'S TAX LAW SYSTEM

2019 ◽  
Vol 8 (2) ◽  
pp. 292
Author(s):  
Putri Anggia
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Tax Compliance ◽  
Tax Law ◽  
Literature Study ◽  
Law System ◽  
Library Research ◽  
Tax Education ◽  
The Government

<em>The journey of Indonesian taxation is full of dynamics in order to get the State's revenue target as the main source of the country's economy. Furthermore fulfillment of the country's income depends on ongoing policies. However Indonesian people does not  found a point that the obligation to pay taxes is a form of voluntary awareness as citizens. This was captured by the Government as one of the points that must be observed and acted upon. The Minister of Finance Decree Number 36 / KMK.01 / 2014 concerning the Blueprint of the Ministry of Finance's Transformation Program for 2014-2025 provides space to take several steps in an effort to increase understanding of tax awareness through education. This study aims to examine in depth about tax education in the tax law system in Indonesia. The methodology used in this study is literature study that the data collection techniques, and library research aim to examine primary legal materials, secondary legal materials, and tertiary legal materials. The library materials are summarized and analyzed. This research found an assertive concept that was applied massively, consistently, and could be accepted by every society in order to succeed the goal of achieving tax awareness. It is tax compliance.</em>

scholarly journals Local Community Participation in Tourism in Siau Island, Sitaro District, North Sulawesi, Indonesia

2020 ◽  
pp. 1-12
Author(s):  
Ramon Hurdawaty ◽  
Vanessa Mikha Elsa ◽  
Dewi Ayu Kusumaningrum
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Local Community ◽  
Local Communities ◽  
Community Members ◽  
North Sulawesi ◽  
Tourism Sector ◽  
The Government ◽  
Data Collection Technique

This research aims to determine the role played by local communities in developing tourism on the island of Siau and also to find out how the government moves local people in the tourism sector. The research method used is qualitative research with descriptive methods. The data collection technique used interviews with several informants to the local community, members of the Sitaro Nature Lovers Community (KOMPAS), the Chairperson of the DPC Sitaro Indonesian Tourism Association and to the government, namely the Head of the Tourism and Culture Office of Siau Regency, Tagulandang Biaro (Sitaro). From the results of the research, there is participation by local communities in tourism on Siau Island in the form of selling food near tourist objects, maintaining tourist objects and maintaining cleanliness. The local community is also involved in the development of tourism on Siau Island. The government's role in mobilizing local communities to help in the tourism sector is still not optimal because there are still tourist objects that have not been optimally managed.

scholarly journals POTENSI PENGIMPLEMENTASIAN PARIWISATA HALAL DI KABUPATEN SLEMAN BERDASARKAN KEBUTUHAN RELIJIUS WISATAWAN MUSLIM

2020 ◽  
Vol 7 (11) ◽  
pp. 2170
Author(s):  
Misbahul Muniroh ◽  
Sri Herianingrum
Keyword(s):  
Data Collection ◽  
Research Method ◽  
The World ◽  
Water Based ◽  
Food And Beverage ◽  
Halal Food ◽  
Indirect Observation ◽  
The Government ◽  
Tourism Potential ◽  
Data Collection Technique

ABSTRAKDalam mewujudkan visi Indonesia sebagai pusat ekonomi syariah terkemuka di dunia, pemerintah berfokus pada pengembangan beberapa industri yang terbagi ke dalam beberapa klaster dimana salah satunya adalah pariwisata halal. Penelitian ini bertujuan untuk menganalisis potensi yang dimiliki kabupaten Sleman untuk menerapkan pariwisata halal ditinjau dari kebutuhan relijius wisatawan Muslim yakni makanan dan minuman halal, fasilitas ibadah, ketersediaan kamar kecil berbasis air, dan keamanan saat berwisata, serta ditinjau dari regulasi yang ada terkait pelaksanaan pariwisata halal. Metode penelitian yang digunakan ialah kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan observasi tidak langsung. Hasil penelitian ini menunjukkan bahwa kondisi kepariwisataan kabupaten Sleman saat ini mendukung penerapan pariwisata halal karena makanan dan minuman halal, fasilitas ibadah, dan kamar kecil berbasis air dapat ditemukan dengan mudah, serta keamanan saat berwisata yang dirasakan wisatawan baik domestik maupun mancanegara. Walaupun demikian, belum ada regulasi yang mengatur tentang pelaksanaan pariwisata halal di kabupaten Sleman mengingat belum ada induk hukum yang memayunginya.Kata Kunci: Potensi Pariwisata, Pariwisata Halal, Kebutuhan Relijius Wisatawan Muslim, Kabupaten Sleman ABSTRACTIn order to actualize Indonesian vision as the center of Islamic economy in the world, the government focuses on the development of several industries which are divided into several clusters including halal tourism. This study aims to analyze Sleman regency’s potential to implement halal tourism in terms of religious needs of Muslim traveler such as halal food and beverage, worship facility, water-based toilet availability, and safety during visitation, and also in terms of regulation about halal tourism implementation. The research method used in this study is descriptive qualitative whereas data collection technique used are interview, documentation, and indirect observation. The result shows that current tourism condition in Sleman regency supports the implementation of halal tourism since halal food and beverage, worship facility, and water-based toilet are available and easily found, and also travelers felt safe during their visit in Sleman regency. Nevertheless, there is no regulation about halal tourism implementation in Sleman regency yet as there is no higher regulation above.Keyword: Tourism Potential, Halal Tourism, Religious Needs of Muslim Traveler, Sleman Regency

scholarly journals Survey Of Students Sport Activity During Covid-19 Pandemic

2020 ◽  
Vol 4 (1) ◽  
pp. 11-24
Author(s):  
Pratama Dharmika Nugraha ◽  
Made Bang Redy Utama ◽  
Adi S ◽  
Ahmad Sulaiman
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Sport Activity ◽  
Private Universities ◽  
Research Approach ◽  
Public And Private ◽  
Descriptive Research ◽  
Data Collection Technique ◽  
The Right ◽  
Sports Activities

This research aimed to find out sport/work out activities carried out by students during covid-19 pandemic. Sport activity is very necessary to increase endurance, in addition to exercise that is done regularly, the right intensity can improve fitness. The research method used a descriptive research approach by conducting a survey to 427 students from public and private universities. The data collection technique was conducted by using a questionnaire utilized the Google form application. Thus, the questionnaire could be filled out online. The results of the research showed that the most exercise conducted during the co-19 pandemic period was cardio exercise. Cardio exercise is categorized in aerobic activities. Sports activities are mostly carried out at home

scholarly journals Effect of Work Discipline and Compensation on the Performance of Employees of Subang District Trade and Industrial Cooperative Office

2021 ◽  
Vol 5 (2) ◽  
pp. 128-136
Author(s):  
Ai Juheti ◽  
Eman Sulaeman
Keyword(s):  
Data Collection ◽  
Human Resource Development ◽  
Random Sampling ◽  
Research Method ◽  
Employee Performance ◽  
Simple Random Sampling ◽  
Government Agencies ◽  
Sample Technique ◽  
The Government ◽  
Bureaucratic Performance

During the 2019-2024 government, President Joko Widodo made human resource development the focus of his second term government. So that the government continues to optimize the bureaucratic performance of the state civil apparatus both at the center and the region. One of the local government agencies, especially in Subang Regency, which is required to optimize bureaucratic performance is the Subang Regency Trade and Industry MSME Cooperative Office. This study uses a descriptive and verification research method with a quantitative approach. The population is employees of the Cooperative Office of MSME Trade and Industry Subang Regency. Sampled as many as 98 employees sample technique using the method of probability sampling a type of simple random sampling. Data collection techniques are conducted by observation, interviews and questionnaires. The results showed that partially work discipline affected employee performance by 23.4%. Compensation has an effect of employee performance by 14.6%. Furthermore, simultaneously work discipline and compensation have an effect on 38% of employee performance.

scholarly journals Implementasi Peraturan Bupati Purwakarta No. 69 Tahun 2015 Tentang Pendidikan Berkarakter

2019 ◽  
Vol 11 (1) ◽  
pp. 12-19
Author(s):  
Faizal Pikri ◽  
Rodlial Ramdhan Tackbir Abubakar ◽  
Nurmilah Adawiyah
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Qualitative Approach ◽  
Data Presentation ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Depth Interview ◽  
Edward Iii ◽  
Data Collection Technique

Education is one of the basic things tha must be obtaned by citizen in every country. This research is motivated by there are complaints from parents who do not have time to prepare food for their children who attend school too late in the morning. However, there are students or teachers who come late and don’t break the rules. The purpose of this research is to analyze the implementation of regent regulations related to school hours rules. The theory used in this research is the theory of Edward III which includes communication, resources, disposition, and bureaucratic structure. The research method use is descriptive research reluctant to use qualitative approach. The data collection technique is direct observation, in-depth interview, library study, and documentation. The data analysis technique used is data reduction, data presentation, and conclusion drawing. The result of the study show that the policy of school hours at 06.00 is not appropriate to be implemented. Therefore, some improvements are needed regarding the policy regulations.

scholarly journals KINERJA APARATUR DINAS PERDAGANGAN KOPERASI DAN USAHA KECIL MENENGAH DALAM PELESTARIAN TENUN IKAT DI KABUPATEN SIKKA PROVINSI NUSA TENGGARA TIMUR

2020 ◽  
Vol 7 (1) ◽  
pp. 1-16
Author(s):  
Irmgard Y. N. Sina ◽  
Gradiana Tefa
Keyword(s):  
Data Collection ◽  
Cultural Heritage ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Active Participation ◽  
Descriptive Research ◽  
Inductive Approach ◽  
Inhibiting Factors ◽  
The Government ◽  
Medium Enterprises

The tie Weaving of Sikka is a cultural heritage that currently it’s preservation is not really famous among woman in Sikka Regency, East Nusa Tenggara. This research aims to determine the performance of the apparatus Department of Trade Cooperatives and Small and Medium Enterprises (SMEs) in elevate people awareness to preserve the tie weaving of Sikka, also to know the inhibiting factors and efforts already made by the department. The method used is descriptive research method with inductive approach. Data collection techniques used were observation, interviews and documentation The results shows that in the field is the preservation already running, but there are still some inhibiting factors. Besides the efforts of the government, the weavers must have an active participation in this preservation process so as to achieve the purpose of the process is to be achieved.

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