scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Yeremia Gosal ◽  
Herman Karamoy ◽  
Jessy Warongan
Keyword(s):  
Asset Management ◽  
Income Tax ◽  
Director General ◽  
Taxable Income ◽  
Regional Finance ◽  
Management Board ◽  
Interview Technique ◽  
Permanent Employee ◽  
Excess Number

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21

scholarly journals EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wigia A.L. Junus ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Research Method ◽  
Financial Data ◽  
Regional Finance ◽  
Management Board ◽  
Interview Technique ◽  
Regional Management ◽  
Key Informant ◽  
Descriptive Method

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Mardiana , ◽  
Fibby Rismawati
Keyword(s):  
Income Tax ◽  
Analytical Tool ◽  
The State ◽  
Taxable Income ◽  
Permanent Employee ◽  
The People ◽  
The Law

The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016

scholarly journals STRATEGY TO INCREASING REAL REGIONAL INCOME OF SURABAYA

2017 ◽  
Author(s):  
wisnu putro
Keyword(s):  
Asset Management ◽  
Tax Revenue ◽  
Research Approach ◽  
Regional Finance ◽  
Management Board ◽  
Contribution Analysis ◽  
Lévy System ◽  
Target Set ◽  
The Difference ◽  
The Government

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .

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.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

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 Determination of natural assets of territorial communities: theoretical discourse

2021 ◽  
Vol 69 (2) ◽  
pp. 31-43
Author(s):  
K. Patytska
Keyword(s):  
Natural Resources ◽  
Natural Resource ◽  
Asset Management ◽  
Legal Status ◽  
User Cost ◽  
Resource Potential ◽  
Dual Approach ◽  
Domestic Legislation ◽  
The Relationship

The paper determines the natural assets of territorial communities and reveals their components in the context of domestic legislation. Scientific approaches to the specified problem in domestic and western scientific thought are developed. The essence of the concept «natural assets» is revealed and their main features – the presence of the identified owner, active manager and user; cost; Legal Status; economic return are defined. The relationship between the categories «natural assets», «natural resources» and «natural resource potential» are established. The main difference between natural resources as the asset of territorial community and other types of assets – the need for dual approach to their management: to generate income, ensure community development and in the interests of all stakeholder groups; in order to preserve the natural environment is revealed. The scientific approach to natural resource management with the participation of local communities, which is based on the principles of subsidiarity, sustainability, fairness, accountability, efficiency, activity, adaptability, environmental responsibility, inclusiveness is analyzed. This approach has the following common features: decentralization of powers to manage natural assets; reconciling the interests of stakeholders and opportunities for efficient of natural resources use; combination of environmental and socio-economic goals in the process of natural asset management; development of institutions for increasing decision-making efficiency in the field of natural asset management at the community level; stakeholders education and notification. Scientific approaches to the systematization of natural assets of territorial communities in terms of stakeholders groups (by ownership of the asset, the possibility of access to the asset and competition in their use) are studied. The expediency of classifying stakeholders as natural assets of territorial communities by their interests is substantiated. The peculiarities of the use/utilization and possession of natural resources in accordance with the legislative acts regulating natural resource relations in Ukraine are revealed.

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