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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Sri Nirmala Sari
Politeknik Bosowa
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Metode gross up dalam perhitungan Pajak Penghasilan pasal 21 Imron Burhan; Sri Nirmala Sari; Fadilah Indrayanti Saleh
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the analysis of calculations using the gross up method. The method used in this research is qualitative which aims to provide an overview of a situation that is the focus of research conducted by researchers. The result of the calculation analysis between the gross up method is that the application of the gross up method is very beneficial for both parties. For employees, the amount of the tax allowance will be added to the employee's income where the income received by the employee can be received in full without any reduction in Article 21 income tax, while for companies the burden arising from the provision of allowances is a deductible expense and is able to streamline the company's tax burden. The application of the gross up method is able to reduce the income tax article 21 owed by employees, as well as increase the income received by individual employee taxpayers
Efektivitas dan kontribusi retribusi tempat rekreasi dan olahraga terhadap pendapatan asli daerah di Kabupaten Sinjai Fauziah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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The purpose of this study are to determine the effectiveness and contribution of levy for recreation. and sports to local revenue in Sinjai Regency. This study used descriptive data analysis techniques. The research data is secondary data in the form of data on the realization of levy for recreation and sports, targets for retribution for recreation and sports as well as data on the realization of local revenue in Sinjai Regency. The results show that the effectiveness of the levy for recreation and sports in Sinjai Regency in 2016 and 2017 are classified as less effective, while in 2018 and 2019 it are is very effective. The contribution of levy for recreation and sports to the local revenue of Sinjai Regency in 2016 to 2019 is less effective.
Implementasi Sanksi administrasi kepada wajib pajak bumi dan bangunan perdesaan dan perkotaan Sakina Wardani Syamsir; Imron Burhan; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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This research aims to give an overview of the administrative applying process to taxpayers who are late on paying land and buildings tax. This research used qualitative method with interview and documentation. The researc based in Undang-Undang No. 01 2013 about land and building tax, rural, city and operational standar procedure for collection of land and building tax, rual, city in Maros. The results of this research is implementation of administrative sanctionsis still lacking than it’s application, because Regional institution of finance does not follow up the late payment of land and building tax, rural, city, who have received the notice of tax due. The regional institution of finance in Maros is only wait for the consciousness of the tax payers to pay the tax, which is still payable
Manajemen Pajak Penghasilan pasal 21 Nur Jannah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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This study aims to determine the application of tax management at PT Etam Wira Utama in conducting research on income tax article 21. This method is a qualitative descriptive method with data collection that applies the concept of profit and loss reporting at PT Etam Wira Utama. The results show that the application of tax management in saving income tax article 21 at PT Etam Wira Utama is in the form of supervision of tax transactions in the form of service delivery, in addition PT Etam Wira Utama manages transactions such as incentives in the form of other allowances that introduce at once and gradually . PT Etam Wira Utama's tax management in saving income tax article 21 is more concentrated on utilizing deductible costs, namely adding costs that can be used as deductions including salary costs and donation costs. The implementation of tax management has an impact on the amount of tax payable.
Co-Authors Anisa Azzahra Annisa Sri wulandari Ayu Astuti Erdiani Erdiani Fadila Novianty Fadilah Indrayanti Saleh Fauziah Ilham Ilham Ilham Imron Burhan Kezia Nurtia Bannelimbong Mahardian Hersanti Paramita Maria Ulfah Nur Jannah Nurul Afifah Sakina Wardani Syamsir Sopyan Sopyan Sri Wahyuni Wiradika Triratnawati Triratnawati Veronika Sari Den Ka