Prosedur Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai pada Pemerintah Kota Bitung

Selama ini pemerintah kota Bitung telah melakukan kewajiban sebagai pemotong PPh pasal 21, baik kewajiban pemotong masa maupun tahunan. Setiap bulan selama satu tahun, Pegawai Tetap Bulanan pemerintah kota Bitung mendapatkan penghasilan setiap bulan yang terdiri dari gaji pokok, tunjangan istri, tunjangan anak, tunjangan jabatan, asuransi tenaga kerja. Kebijakan dilakukan pemerintah kota Bitung, dalam menetapkan pemberian gaji pokok kepada pegawai adalah berdasarkan lama kerja pegawai, tingkat pendidikan dan tingkat jabatan yang diberikan. Berdasarkan hasil analisa dapat disimpulkan bahwa perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 yang di lakukan oleh pemerintah kota Bitung dengan perhitungan Pajak Penghasilan (PPh) Pasal 21 yang sesuai dengan Peraturan Perpajakan. Untuk itu prosedur perhitungan dan pelaporan yang dilakukan oleh pemerintah kota Bitung sudah sesuai dengan peraturan yang ada. Total penghitungan PPh pasal 21 Tahunan pemerintah kota Bitung selama satu tahun yang telah dipotong sebesar Rp 3,048,281,694 dari penghasilan pegawai kota Bitung. Pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk SSP di laporkan selambat-lambatnya tanggal 10 bulan takwim, sedangkan untuk SPT masa di laporkan selambat-lambatnya tanggal 20 bulan takwim

ANALISIS RED CLAUSE KONTRAK KONSTRUKSI APBD DENGAN FIDIC RED BOOK 1999

Industri konstruksi saat ini telah menjadi sangat kompleks dan berisiko tinggi, sehingga diperlukan ikatan kerja yang baik dan berdasar hukum. Di Indonesia sendiri terjadi banyak kasus klaim dan sengketa konstruksi. Hal ini diakibatkan karena adanya perbedaan presepektif mengenai pasal-pasal dalam kontrak konstruksi dan kurangnya pemahaman tentang kontrak konstruksi tersebut. Setiap proyek konstruksi di daerah menggunakan dana APBD dimana setiap daerah membuat kontrak konstruksi sendiri sesuai dengan kebutuhan proyek konstruksi di daerah tersebut, sehingga setiap kontrak konstruksi yang dibuat berbeda-beda sehingga dapat berpotensi terjadinya klaim dan sengketa. Manfaat dari penelitian diharapkan dapat memberikan informasi untuk pengembangan kontrak konstruksi di kabupaten Halmahera Utara. Penelitian ini adalah penelitian mixed method, diawali dengan literature review. Uji pakar dilakukan dengan menggunakan Teknik Delphi. Kuisioner disusun berdasarkan studi literatur terhadap jurnal, buku dan penelitian terdahulu. Kuesioner menggunakan skala Likert berskala 6. Analisis faktor dilakukan dengan menggunakan SPSS 23.0 untuk menemukan faktor dominan yang berkaitan dengan pasal pada kontrak konstruksi APBD. Analisis kualitatif dilakukan dengan display data dan triangulasi data untuk membandingkan temuan dengan FIDIC Red Book tahun 1999. Berdasarkan hasil analisis kuantitatif ditemukan bahwa faktor paling dominan adalah ketersediaan tenaga kerja. Diatur pada pada kontrak konstruksi APBD di pasal 64. Personil dan/atau peralatan penyedia. Berdasarkan hasil analisis kualitatif dapat disimpulkan bahwa pada FIDIC Red Book 1999, pasal-pasal tersebut diatur lebih rinci dan lebih jelas mengenai hak dan kewajiban serta tanggung jawab setiap pihak sehingga dapat meminimalisir terjadinya misinterpretasi terhadap pasal-pasal tersebut

PRINSIP HUKUM PROGRESIF SEBAGAI PARADIGMA PEMBAHARUAN SISTEM PERADILAN DI INDONESIA

The principle of progressive law is the principle that has prospects can carry the scars bawdy world of law becomes the law of a more dignified and useful for social life and should serve as guidelines by the courts in order to ensure substantive justice for the community. Because the court's good or bad depends on the mindset and behavior of the judge. Judges who use the standard obligations of morality, the morality of critical sense and morality, conscience and spiritual intelligence in enacting hear the case then obviously it will be easier to provide justice for the people who seek justice.Progressive Law paradigm that prioritizes responsive law is supposed to be the main reference basis of the court in deciding a case not only based on the narrow procedural fairness alone. Responsive law largely embedded in the values adopted in the society as well as embedded in the public sense of justice in a region.Keywords: Progressive Law, Justice, Judge

IDENTIFIKASI AKTIVITAS PEREKONOMIAN MASYARAKAT SEKITAR PELABUHAN AMURANG

This study aims to determine the activities of the Amurang Port on the economy of the communities around the harbor. This research was conducted at the Amurang, Sub-district of West Amurang, South Minahasa Regency. The method used in this study is a qualitative research method. The reason for using qualitative methods for this research seeks to find answers to questions relating to the socio-economic life of the commonity who are residing around the port. The data used are primary data and secondary data. Data was collected by using observation, interview and documentation. The research found that the activities in Amurang Port can increase the income of local communities, opening up a new business thus increasing employment absortion, there are trading activities and there are social-economic activities around the harbor. Thus the presence of the Amurang Port has a positive impact for the people that are around the port Amurang form of employment absortion and increased income of communityKeywords : identification, economic activities, the Amurang Port, Sub-district of WestAmurang, South Minahasa Distric

PERBEDAAN PENDAPATAN PETANI PADI SAWAH ANTARA ETNIS LOKAL DAN NON LOKAL DI DAERAH IRIGASI SANGKUB KABUPATEN BOLAANG MONGONDOW UTARA

The purpose of this study to look at income differences between ethnic Local and Non Local of paddy rice farmers in Sangkub irrigated areas. This study took places in the village of Sangkub Two and Pangkusa Village, Sub-district of Sangkub, District of North Bolaang Mongondow. The study conducted from September to December 2016. Data collection is Primary and Secondary data. The primary data obtained through interviews using a questionnaire to 40 respondent farmers from two different ethnicities. They are 20 persons of Local ethnic and 20 persons of Non Local ethnic using simple random sampling method. Secondary data were obtained from the agencies concerned, namely the North Bolmong District Agriculture Office. The data collected in the study: (1) The characteristics of farmers, (2) Expenditures of the farmer (IDR), Income (IDR). Analysis of data used Analisys of Farm Income and Analysis of average difference by using t-test. The results showed that the income of farmers of paddy between ethnic Local and Non-Local is different where non-local ethnic incomes have higher incomes than the local ethnic.Key words: income differences, paddy rice farmers, Local and Non-Local Non, Sub-district of Sangkub, North Bolaang Mongondow Distric

Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase

Perbedaan Pendapatan Petani Padi Sawah antara Etnis Lokal dan Non Lokal di Daerah Irigasi Sangkub Kabupaten Bolaang Mongondow Utara

The purpose of this study to look at income differences between ethnic Local and Non Local of paddy rice farmers in Sangkub irrigated areas. This study took places in the village of Sangkub Two and Pangkusa Village, Sub-district of Sangkub, District of North Bolaang Mongondow. The study conducted from September to December 2016. Data collection is Primary and Secondary data. The primary data obtained through interviews using a questionnaire to 40 respondent farmers from two different ethnicities. They are 20 persons of Local ethnic and 20 persons of Non Local ethnic using simple random sampling method. Secondary data were obtained from the agencies concerned, namely the North Bolmong District Agriculture Office. The data collected in the study: (1) The characteristics of farmers, (2) Expenditures of the farmer (IDR), Income (IDR). Analysis of data used Analisys of Farm Income and Analysis of average difference by using t-test. The results showed that the income of farmers of paddy between ethnic Local and Non-Local is different where non-local ethnic incomes have higher incomes than the local ethnic