PENGAMPUNAN PAJAK (TAX AMNESTY) SEBAGAI UPAYA PENINGKATAN PENDAPATAN NASIONAL DARI SEKTOR FISKAL

Payment of taxes is the embodiment of a state obligation and role of the taxpayer to directly and jointly carry out tax obligations for financing the State and National development. In the last 11 year period, there were only two times the tax revenue target is reached. Moreover, the tax target is always misses. The peak occurred in 2015, when only 81.5 percent of tax revenue targets. All efforts deployed to achieve the target of taxation. One of the government's efforts to increase tax revenues that the government is launching a program of tax amnesty program (tax amnesty) in 2016

Perbandingan Standar – Standar Operasional Perbankan Syari’ah dan Penerapannya di Negara Indonesia

Dunia perbankan syari’ah di Indonesia dalam praktiknya menerapkan tiga standar sekaligus dalam kegiatan operasionalnya, standar tersebut ialah: Standar AAOIFI, PSAK Syari’ah dan standar IFRS. Standar AAOIFI berguna untuk penyeragaman ketentuan dan aturan seperti pengukuran, pengakuan dan pelaporan dalam produk yang dikeluarkan oleh perbankan yang bersangkutan khususnya bila berkaitan dengan institusi keuangan dan perbankan Islam di luar negeri

PENERAPAN PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 PADA KARYAWAN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN

Tujuan penelitian ini adalah untuk mengetahui tata cara pemotongan pada PPh 21 di PT. Perkebunan Nusantara III (Persero) Medan. Penelitian ini menggunakan metode deskriptif. Jenis data yang digunakan adalah data primer dan data sekunder, teknik pengumpulan data yang digunakan adalah melalui wawancara dan observasi. Pajak penghasilan yang berlaku bagi pegawai atau karyawan adalah pajak penghasilan (PPh) pasal 21. Pajak penghasilan (PPh) pasal 21 merupakan pajak terutang atas penghasilan yang menjadi kewajiban wajib pajak untuk membayarnya. Penghasilan yang dimaksud berupa gaji, honorarium, tunjangan dan pembayaran lain dengan nama apapun sehubungan dengan pekerjaan, jasa atau kegiatan yang dilakukan oleh Wajib Pajak orang pribadi dalam negeri. Undang-undang yang dipakai untuk mengatur besarnya tarif pajak, tata cara pembayaran dan pelaporan pajak yaitu Undang-Undang No.36 Tahun 2008 yang merupakan penyempurnaan bagi Undang-Undang terdahulu yaitu Undang-Undang No.17 Tahun 2000, yang sah diberlakukan per tanggal 1 Januari 2009.Dari angka yang tertera di bukti pemotongan, semua sudah sesuai dengan standar peraturan perundang-undangan perpajakan. Dimana potongan iuran jabatan sebesar 5% dari gaji Bruto, dan PTKP tiap wajib pajak telah sesuai dengan tingkat tanggungannya masing-masing. Kemudian, penerapan perhitungan pajak penghasilan (PPh) pasal 21 pada karyawan PT. Perkebunan Nusantara III (Persero) Medan sudah sesuai dengan peraturan perundang-undangan perpajakan.Kata Kunci: Penerapan PPh 21, potongan PPh 2

GAME THEORY DAN KEUNGGULAN DALAM BERSAING PERSFEKTIF KONVENSIONAL DAN SYARIAH

AbstractA mathematical analysis developed on micro-economic joints which is a method favored by entrepreneurs in competition in imperfect competition markets popularized by the term Game Theory, Islam sees this as a mistake when values and ethics will abandoned, which in history this theory is a result of thinking of a game that is guessing (Gambling). This theory is made not to be a solution in answering a problem but being a winner in a conflict that arises which is done both in groups or in groups. The Ulama agree in a competition that is permissible which can educate people to be more correct and can improve dexterity in accordance with the norms and ethics that are permissible in religion, while competition and competition that is prohibited by Islamic religion are those which contain elements of immorality. The author tries to examine the qualitative descriptive method of game theory and competitive advantage from the conventional side and the sharia side so that it becomes a comparison between fellow science concepts.Keywords : Game Theory, Shari

PENINGKATAN KETERAMPILAN DAN EKONOMI MASYARAKAT PENGRAJIN LIDI DI DESA RIMBASOPING KECAMATAN PADANGSIDIMPUAN ANGKOLA JULU KOTA PADANGSIDIMPUAN

Salah satu fungsi dan tugas dosen adalah melaksanakan tridharma perguruan tinggi,diantaranya kewajiban melakukan pengabdian kepada masyarakat. Adapun tujuan pelaksanaan SKEMA Pemberdayaan Berbasis Masyarakat (PBM) Ruang lingkup Pemberdayaan Kemitraan Masyarakat (PKM) yang dilaksanakan di Desa Rimbasoping Kecamatan Padangsidimpuan Angkola Julu Kota Padangsidimpuan untuk meningkatkan keterampilan dan ekonomi masyarakat pengrajin lidi. Metode yang digunakan dalam pelaksanaan kegiatan adalah ceramah dan pelatihan praktek. Permasalahan yang dihadapi mitra adalah keterbatasan dalam pengetahuan produksi lidi yaitu hanya mampu membuat produk sapu lidi secara manual, tidak memiliki pengetahuan pengelolaan manajemen usaha dan pemasaran produk sapu lidi hanya dengan komunikasi personal. Setelah dilaksanakan pelatihan dan pembinaan kepada mitra yaitu pengrajin lidi, hasil dari terlaksananya kegiatan pemberdayaan kemitraan masyarakat ini adalah meningkatnya pengetahuan dan keterampilan pengrajin lidi mengolah lidi menjadi piring dan tempat buah. Meningkatnya pemahaman dalam mengelola keuangan menggunakan buku akuntansi sederhana. Peningkatan penjualan setelah pengrajin lidi memiliki akun media sosial dengan strategi market pada aplikasi facebook, instagram, tiktok dan wa. Pengrajin lidi sebagai mita PKM antusias dan semangat dalam mengikuti kegiatan. Kepala Desa Rimbasoping sebagai Pemerintah Desa dan perangkat desa juga mendukung kegiatan Pemberdayaan Berbasis Masyarakat (PBM) Ruang lingkup Pemberdayaan Kemitraan Masyarakat (PKM) yang dilaksanakan Di Desa Rimbasoping

ASSESSMENT OF THE STRATEGY AND PERFORMANCE OF THE LOCAL GOVERNMENT IN SUPPORTING ECONOMIC DEVELOPMENT TO REDUCE CARBON EMISSIONS

ABSTRACT The purpose of this research is to identify the level of performance of local governments in encouraging the implementation of low-carbon economic development. Low-carbon economic development encourages the participation of local stakeholders in accessing potential funding for climate change projects and programs, especially through the implementation of the Call for Project Concept Note (PCN) implemented by NDA GCF Indonesia. This concept appears in Law Number 16 of 2016 concerning the Paris Agreement on the United Nations Framework Convention on Climate Change. However, support from the local government to implement this concept is still lacking. Therefore, in this study, the authors will try to identify the extent to which the level of performance of local governments in supporting the concept of economic development is based on four indicators covering energy use patterns, carbon emissions, and the environment, waste management, and water and waste management. This research uses a qualitative descriptive approach using data triangulation. The results of this study show that low-carbon economic development carried out by the local government is not good enough. This can be seen from the fact that there are still quite a lot of problems in each variable of low-carbon economic development.Keywords: Low Carbon Strategy, Performance and Economic Development

ANALISIS PERHITUNGAN PAJAK PERUSAHAAN INDUSTRI KEMASAN (Studi Kasus Pajak Penghasilan PT. Nagamas Packaging)

Abstract                                                                                               PT. Nagamas Packaging is a manufacturing company in the packaging sector with total company sales reaching more than one hundred billion rupiah per year and is under the supervision of the Intermediate Level Tax Office. This study uses a qualitative descriptive analysis, namely by analyzing the 2019 financial statement data. The results show that the calculation of income tax carried out by PT. Nagamas Packaging, both for the 2018 and 2019 fiscal years are not in accordance with Law Number 36 of 2008. This is evidenced by the absence of fiscal corrections for the 2018 tax year and the findings of several costs that have not been made fiscal corrections for the 2019 tax year. Therefore, the company should make fiscal corrections in accordance with Law Number 36 Year 2008. Keyword : Income Tax (PPh), Law Number 36 Year 200

PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN IKAN TUNA PADA PT. ANUGERAH SAMUDERA HINDIA

 ABSTRACTAccounting information systems focus on understanding how the accounting system works. How to collect data about activities and transactions, how to turn that data into information that can be used by management to operate the business as effectively and efficiently as possible and how to ensure the availability, reliability and accuracy of sales information. In order for all sales to be properly recorded and supervised, it is necessary to have an accounting information system that leads to the elements and procedures of the sales accounting information system that have been determined and the involvement of all fields that are considered to be involved and need to be monitored so that there is no overlapping of duties, authorities and responsibilities . The purpose of this study is to determine whether the sales accounting information system implemented by the company PT Anugerah Samudera Hindia has been effective. The data used in this study are primary data and secondary data. Data was collected through interviews with the Head of Sales and Marketing, the Head of Finance. Research is also carried out by means of observation (observation). To analyze the data collected, descriptive and evaluative comparative analysis techniques were used. The results show that the sales accounting information system implemented by the company has been effective because of the separation of the sales function, cash function, delivery function, warehouse function, and accounting function so that there will be mutual checking between the functions involved as well as the evidence of transactions. cash sales have been given serial numbers and have been signed by the accounting department, sales procedures have been running well and sales reports in the form of journals, ledgers and subsidiary books have been presented quickly and accurately

AUDIT MANAJEMEN PADA KANTOR KESYAHBANDAR UTAMA BELAWAN

ABSTRACTThis study aims to assess the implementation of the Human Resources Management Audit at Belawan Main Kesyahbandar Office. This research is a qualitative descriptive study. Data collection methods used in this study were interviews and documentation. Data analysis method used is qualitative analysis by describing the assessment of the implementation of human resource management audits based on the results of comparisons between conditions, criteria, causes and consequences. Based on the results of this study stated that the management audit is to provide more relevant information for the interests of the leaders including the government, creditors, and other parties who provide resources for the Belawan main Kesyahbandar Office, as well as for decision making to improve the quality of more skilled employees. Workforce orientation and placement has been carried out in accordance with company regulations. Provisions on the number of employees with the exact HR needs of each field. Belawan's mainKesyahbandar has documented the process of orientation and placement of workers and carry it out in accordance with company regulations.Keywords: Management Audit, H