Variasi Penghitungan Dan Penyetoran Pajak Penghasilan Pasal 21

The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and non-permanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification

Akuntabilitas Dan Pengukuran Kinerja Pemerintahan

Accountability is one of the main focuses in achieving the good governance in Indonesia recently. The government will be asked to submit the report about the results of many programs which have already been undertaken. Then, the citizen and legislative committee can assess the government's performance whether the government operates their job in an economic, efficient and effective ways. Techniques such as management by objectives, performance budget, operations research have provided tools for enhancing performance measurement. Performance measures consist of three broad categories of indicators - those that measure service efforts, those that measure service accomplishment and those that relate efforts and accomplishment - and certain explanatory information

Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses. Multiple regression analysis is used to examine the data. The results shows that motivational factors by using motivational posture indicators such as commitment, capitulation, resistance and disengagement partially not affect an individual taxpayer in performing tax compliance. Whereas motivational factors using the game playing indicators partially affects compliance of the individual taxpayer in performing tax compliance. Simultaneously, all the variables affect the tax compliance of the individual taxpayer

Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan Dengan Wajib Pajak Oleh Konsultan Pajak Di Surabaya

Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya. Data yang digunakan dalam penelitian ini adalah data hasil wawancara dengan beberapa konsultan pajak di Surabaya. Kode etik yang digunakan dalam penelitian ini adalah Kode Etik Ikatan Konsultan Pajak Indonesia tahun 2009. Teknik analisis data yang digunakan dalam penelitian ini terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Penelitian ini membuktikan bahwa semua konsultan pajak memahami isi dari kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak.This purpose of this research is to know how far the understanding code of ethics of the Indonesian Tax Consultants concerning about Association with the Tax Payer by tax consultants in Surabaya. The data used in this study were data from interviews with tax consultants in Surabaya. The ethics code used in this study was the Code of Ethics of Indonesian Tax Consultants Association of 2009. The data analysis technique used in this study consisted of three events occurring simultaneously, which are data reduction, data presentation, conclusions drawing/verification. This study proved that all tax consultants understand the abovementioned code of ethics of Indonesian Tax Consultants

Implementasi Modul Material Management Dan Modul Finance Sap Pada Enterprise Central Component Siklus Pembelian Di PT ”X”

SAP adalah sistem ERP yang merupakan serangkaian subsistem yang berjalan secara real-time dan saling berhubungan antar modul, di mana hal ini dapat mencegah duplikasi data antara subsistem yang satu dengan yang lain.Tujuan penelitian ini adalah untuk memahami dan menganalisa implementasi modul Material Management (MM) dan modul Finance (FI) SAP ECC pada siklus pembelian di PT. “X”. Jenis penelitian ini adalah penelitian deskriptif berupa studi kasus. Data yang digunakan dalam penelitian ini diperoleh melalui wawancara, pengumpulan dokumen, dan observasi. Hasil penelitian ini menunjukan bahwa siklus pembelian yang diterapkan oleh SAP di PT “X”, modul MM dan FI yang saling terintegrasi, dapat mempermudah dalam menangani proses bisnis di PT. ”X”. Dimulai dengan proses pembelian barang, barang yang dipermudah dengan MRP pada SAP, penerimaan barang, pemindahan barang, sampai pada sistem pembayaran. Kelemahannya, setiap pengguna SAP harus bisa mengoperasikan SAP, sehingga pengguna perlu ditraining supaya proses bisnis dapat berjalan lancar dan memperoleh hasil yang akurat. Kelemahan lainnya, PT.”X” mempunyai plant yang berbeda wilayah, masih menggunakan one way authentication. Sehingga perlu menggunakan two way authentication dalam melakukan pergerakan material dari satu plant ke plant lainnya

Results of a Work Study of Interlibrary and Information Services at Helsinki University of Technology Library

In 1975 statutes were enacted in Finland concerning costing principles for services rendered by public institutions to outside customers. The basis for costing is cost price. The regulations also concern university libraries, who, however, have not been able to follow the rules to the letter as regards interlibrary lending or copy services. The reasons for this are that interlibrary loans traditionally have been free and also the fact that average unit costs are not known. Several work studies concerning library and information services and their service level have been reported in the literature (1). Studies have been carried out inter alia in the United Kingdom, the Federal Republic of Germany and in the U.S.A. The project of the Nordic Committee of Scientific Information and Research Libraries aims at the development of a measuring system for the performance of discrete tasks in the field of information services. Statistical reporting of information services has been difficult, because there are no generally accepted definitions, no Frascati manual . A Scandinavian study of interlibrary services revealed th at the figures obtained in different work studies depended on both actual differences in the service costs and differences in the functional boundaries used (2, 3)

Seedling Growth and Phosphorus Uptake in Response to Different Phosphorus Sources

Phosphorus (P) is an essential element for plant growth and development. Finding new P sources and ways to improve crop P utilization are necessary due to the depletion of phosphate reserves. Five crop species, buckwheat (Fagopyrum esculentum L.), maize (Zea mays L.), oilseed rape (Brassica napus L. ssp. oleifera (Moench) Metzg.), spelt wheat (Triticum spelta L.), and white lupine (Lupinus albus L.), were grown in pots containing sandy soil with chemical nutrients, digestate, and meat bone meal (MBM) without added nutrients. Thirty days after the seeding plants were harvested, the growth stage, soil-plant analysis development (SPAD) value, biomass, P content of the plants, colonization of the roots with endomycorrhiza, and soil pH were analyzed, and the number of fungal spores in the soil was counted. All species showed interaction with the P sources for measured traits, except for the rhizosphere pH. A high biomass was recorded in all species fertilized with various P sources compared to the unfertilized treatment. Buckwheat and spelt wheat showed a higher P uptake with MBM, and the mycorrhizal symbiosis improved with digestate or MBM compared to synthetic P. The results indicate that different species have adaptative mechanisms to various P sources which could improve the resilience and sustainability of cropping systems

Psychosocial Reserve Capacity, Family Background and Selection of an Educational Path – A Longitudinal Study From Finland

Finnish students start academic or vocational track in upper secondary education at age 16 years. Track placement is based on grades, but family background and psychosocial resources may have influences. Using 2014 survey data of Grade 9 students in Helsinki Metropolitan area linked to the Joint Application Registry data as of 2017, we fitted two-level, sex-stratified, generalized structural equation models to determine how reserve capacity (academic self-efficacy and social support), family background, and the comprehensive schools predict track placement. Adjusting for the effect of grades, low reserve capacity and disadvantaged family background increased probabilities of vocational track and non-placement of students. Schools also affected track placement, suggesting differences among comprehensive schools in the area. Findings imply that building reserve capacities of adolescents, through enhancing academic self-efficacy and social support, particularly in those with disadvantaged backgrounds, could increase chances of academic track placement in upper secondary school