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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis
Maulana Prawira Yoga
Institut Teknologi dan Bisnis (ITB) Swadharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISA PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH 21 ATAS PEMOTONGAN PPH 21 PADA PT. YELLOWFIT GROUP INDONESIA Nanan Karyadi; Maulana Prawira Yoga; Fatin Rahimatun Rashidah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.138

Abstract

Taxes are a very important source of state revenue in the development of the country. The size of the tax will determine the capacity of the state budget to finance state expenditures, both for development financing and for routine budget financing. Companies as corporate taxpayers or company owners must withhold income tax article 21 on the employment relationship between employees and the company. If the company does not carry out the tax withholding obligation, it will be subject to applicable tax sanctions and the authority given to the company only withholds taxes owed to employees, not withdrawing or receiving taxes. PT. Yellowfit Group Indonesia is correct in carrying out the mechanism for depositing and reporting Income Tax Article 21 following tax regulations, which is preceded by depositing an SSP or e-billing which is deposited through Mandiri i-banking before the 10th of the following month, followed by reporting the e-SPT Period before the date of next 20 months
PERKEMBANGAN DAN DAMPAK FINANCIAL TECHNOLOGY (FINTECH) TERHADAP PERILAKU MANAJEMEN KEUANGAN DI MASYARAKAT Hadi Purwanto; Delfi Yandri; Maulana Prawira Yoga
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 11, No 1 (2022): KOMPLEKSITAS EDISI JUNI 2022
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol11no1.220

Abstract

Fintech has emerged in Indonesia for various types of digital financial services since 2007. Fintech in Indonesia has penetrated various sectors, ranging from payments, lending, financial planning (personal finance), retail investment, crowdfunding, remittances, financial research, and others. This study aims to determine the development and impact of Fintech on the behavior of the Indonesian people in managing their finances. The research is a literature study with a descriptive qualitative approach to collect and evaluate research related to  Fintech in Indonesia. The results show that fintech has positive and negative impacts on society but also provides benefits to society. Fintech changes people's behavior in collecting, storing, and using money for transactions. For example, to get funds to develop a business and increase income, you can use Microfinancing Fintech, to borrow the money you can use Fintech P2P Lending Services, and for financial planning and investment, you can use Market Comparison and Investment types of Fintech.Fintech muncul di Indonesia untuk berbagai jenis layanan keuangan digital sejak 2007. Fintech di Indonesia telah merambah ke berbagai sektor, mulai dari pembayaran, peminjaman (lending), perencanaan keuangan (financial planner), investasi ritel, pembiayaan (crowdfunding), remitansi, riset keuangan, dan lain-lain. Penelitian ini bertujuan mengetahui perkembangan dan dampak yang ditimbulkan dari fintech kaitannya dengan perilaku masyarakat Indonesia dalam mengelola keuangannya. Penelitian bersifat studi literatur dengan pendekatan kualitatif deskriptif untuk mengumpulkan serta mengevaluasi penelitian yang terkait pada topik fintech di Indonesia. Hasil penelitian menunjukan bahwa fintech memiliki dampak positif dan negatif di masyarakat namun juga memberikan manfaat bagi masyarakat. Fintech mengubah perilaku masyarakat dalam mengumpulkan, menyimpan, dan menggunakan uangnya untuk bertransaksi. Contohnya untuk memperoleh dana untuk mengembangkan usaha dan menambah penghasilan dapat menggunakan fintech jenis microfinancing, sedangkan untuk meminjam uang dapat menggunakan fintech P2P Lending Service serta kalau untuk perencanaan keuangan dan investasi dapat menggunakan fintech jenis Market Comparison dan Investment.
Co-Authors Delfi Yandri Fatin Rahimatun Rashidah Hadi Purwanto Nanan Karyadi