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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Mahardian Hersanti Paramita
Politeknik Bosowa
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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Tinjauan Pengenanaan PPh Final Atas Usaha Persewaan lapangan Badminton Perum Bulog Di Makassar A. Faisal Setiawan Mus; Ilham Ilham; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Taxes on business income from badminton field rental are one of the objects of income tax. According to the definition of Law Number 36 of 2008 concerning income tax, income is any additional economic ability received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the taxpayer's wealth. by name and in any form so that the income is subject to tax which must be paid to the State. Because the income is taxed, the taxpayer's active role is required in carrying out tax obligations based on the self assessment system. This study aims to determine the imposition of Final Income Tax Article 4 paragraph (2) on Badminton Field Rental Perum Bulog Divisi Regional SulSelBar Di Makassar. The research method used in this study is a Qualitative Descriptive Method by conducting interviews with the Taxation staff of the Regional Division of the National Logistics Agency, SulSelBar. The data used in this study is primary data in the form of gross circulation data on field rental business. The results of the research show that income from the Badminton Field Rental Perum Bulog Divisi Regional SulSelBar At Makassar is subject to Final Income Tax Article 4 paragraph (2) at a rate of 1% and the imposition of Final Income Tax is based on gross circulation of the business within 1 (one) tax year. Perum Bulog does calculations and rates according to Law No. 36 of 2008 concerning Income Taxes.
Analisis Potensi Pajak Hotel Dalam Rangka Peningkatan Pajak Daerah Kota Makassar Wahdah Agustina; Nurul Afifah; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Hotel tax is a tax that is very potential with the development of the tourism sector in Makassar City. The strategic location of Makassar City as a city of trade, service, industry, education, and tourism city can encourage the growth of the hotel industry, directly or indirectly can have an impact on increasing the Regional Tax The purpose of this research is to find out how much the hotel tax potential is actually owned Makassar City and how far the attention of the Makassar City Regional Government is in exploring the potential of existing Hotel Taxes and the form of attention of the Regional Government in increasing Hotel Taxes for mutual benefit. The research method used in this study is quantitative descriptive analysis. To calculate the Hotel Tax potential, several related variables are used, namely the number of rooms, the average room rate, the number of days in a year, the level of room occupancy, and the amount of the Hotel Tax rate that is determined. This research data was obtained from literature studies related to this research. The results of the study indicate that there is a considerable difference between hotel tax potential and the target set by the regional government. The highest level of hotel tax effectiveness occurred in 2013 with a percentage reaching 103.5% and categorized as very effective. While the lowest percentage of hotel tax effectiveness occurred in 2016 with a percentage of 51.0% and categorized as ineffective. This shows that the hotel tax collection system is not optimal.
Tinjauan pemungutan retribusi parkir di tepi jalan umum kota Makassar Triratnawati Triratnawati; Sri Nirmala Sari; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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The purpose of the research will be conducted is to see the suitability of collection of Parking Levies based on Makassar City Regional Regulation number 17 of 2006 on management of public curb parking in Makassar City Region. The type of data used in this study is qualitative data. Sources of data used in this study are primary data and secondary data. The results of research indicate that the collection of parking fees implemented fairly well can be seen from the collection of parking fees made by collectors to the parking attendant is in accordance with the agreement made by PD Parking Makassar Raya
Final Income Tax Article 4 paragraph 2 on Interest on Customer Deposits and Savings Imron Burhan; Mahardian Hersanti Paramita; Rizkyana Agand
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 is to determine the application of Final Income Article 4 clause 2 on interest deposit and savings customers at PT Bank Tabungan Negara (Persero) Branch Panakkukang Makassar.The research method used is descriptive quantitative method. The results showed that withholding of Income Tax Article 4 clause 2 shall be on the interest earned one month multiplied by the prevailing tax rate of 20%. The withholding of withholding tax is made via e-Billing no later than the 10th of the following month after the tax period has expired. Reporting is done no later than the 20th of the following month after the tax period ends. Based on this research, it is concluded that the deduction, deposit, and reporting of Income Tax Article 4, clause 2 on interest deposit and savings of customers at PT Bank Tabungan Negara (Persero) Panakkukang Branch Office Makassar is in accordance with applicable tax laws
Co-Authors A. Faisal Setiawan Mus Hardianti Alawiah Ilham Ilham Imron Burhan Misda Sabri Nurul Afifah Rizkyana Agand Sri Nirmala Sari Syahriani Syahriani Triratnawati Triratnawati Wahdah Agustina