Analisis Pajak Penghasilan Pasal 23 Atas Jasa Freight Forwarding Pada PT Armarda Samudera Samarinda

Penelitian ini akan dibahas mengingat kegiatan Jasa Freight Forwarding yang dilakukan oleh PT. Armada Samudera Raya merupakan objek PPh Pasal 23 yang harus dilakukan perhitungan, pemotongan, penyetoran dan pelaporan di kantor pajak yang terdekat. Dalam menjalankan USAha jasa Freight Forwarding pada PT. Armada Samudera menggunakan pihak ketiga atau sistem Reimbursement. Mengetahui perhitungan dan pemotongan PPh pasal 23 atas jasa Freight Forwarding yang termasuk jenis jasa lain, dasar pengenaan objek pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan).Rumusan masalah dalam penelitian ini adalah “Apakah pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya telah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008?”. Alat analisis yang digunakan adalah perhitungan PPh berdasarkan Peraturan Menteri Keuangan Nomor 141/pmk.03/2015 dan Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan yang telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 mewajibkan setiap Perusahaan sebagai wajib pajak untuk melakukan pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan) dan membadingkannya dengan perhitungan Perusahaan. Hasil dari penelitian ini adalah Hipotesis diterima apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya belum sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008 dan sebaliknya Hipotesis ditolak apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya sudah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008

Legislative Documents

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3D Simulations of Voidage Distribution in SCW Fluidized Beds Using the EMMS Model

Supercritical water fluidized beds (SCWFBs) are advanced reactors for biomass gasification. In this work, three-dimensional (3D) simulations are carried out using the energy minimization multiscale (EMMS) model developed for SCWFBs. The voidage distribution obtained by the EMMS model is validated by time-averaged experimental results. The effects of superficial inlet velocity (Uf), temperature (T), pressure (P), and particle size (dp) on the radial and axial voidage, probability density of voidage, and bed expansion are studied. The voidage distribution curves at different radial positions are parabolic due to “core-annular flow” structures. The probability density decreases with increasing voidage of SCWFBs. Bed expansion height is affected by the excess fluid caused by the change in physical properties. The simulation results can provide theoretical guidance for the scaled-up design of SCWFBs

Additional file 1 of Single-cell RNA sequencing reveals hub genes of myocardial infarction-associated endothelial cells

Additional file 1

Comparison between two-dimensional Gerstner waves and sinusoidal wave.

<p>(A) Gerstner waves with longitudinal component. (B) Sinusoidal wave without longitudinal component.</p

Initial wavefront shapes emitted from particle origin.

<p>(A) and (B) are the position of the wave particles and the radial wavefront shape they represent. (C) and (D) are the position of the wave particles and the parallel wavefront shape they represent.</p

MOESM1 of Controlling Streptococcus mutans and Staphylococcus aureus biofilms with direct current and chlorhexidine

Additional file 1: Figure S1. Viability of S. aureus biofilm cells after 1 h treatment with 50 μg/mL CHX alone, 28 μA/cm2 DC alone or concurrent treatment with CHX and DC. The treatments were tested in a mixture of 0.85% NaCl and artificial saliva medium (2:1, v/v). Figure S2. Viability of S. mutans biofilm cells after 1 h treatment with 50 μg/mL CHX alone, 28 μA/cm2 DC alone or concurrent treatment with CHX and DC. The treatments were tested in a mixture of 0.85% NaCl and artificial saliva medium (2:1, v/v)

The comparison between our method and the segmentation algorithm presented by [28].

<p>(A) and (C) are the segmentation result of [<a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0161159#pone.0161159.ref028" target="_blank">28</a>] with model <i>case B</i> and <i>case D</i> in <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0161159#pone.0161159.g006" target="_blank">Fig 6</a>, and (B) and (D) are the correspond segmentation results of our method. The average time consumption of single tooth separation in A and C were 42629<i>ms</i> and 159208<i>ms</i>, and the correspond time consumption in B and D were 1319<i>ms</i> and 3279<i>ms</i>, respectively.</p

The scale statistic for all models illustrated in Fig 6.

<p>The scale statistic for all models illustrated in <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0161159#pone.0161159.g006" target="_blank">Fig 6</a>.</p

The concavity-sensitive weighting scheme produces more denser contour lines at tooth boundary areas compared with other weighting schemes, hence leads to better segmentation result.

<p>(<b>Left</b>)((A), (D) and (G)) are segmentation field, (<b>Middle</b>)((B), (E) and (H)) are detailed contour lines in tooth boundary ares, (<b>Right</b>)((C), (F) and (I)) are relevant segmentation results under different weighting schemes.</p