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All Journal Majalah Ekonomi Makara Human Behavior Studies in Asia
Alfian Helmi, Alfian
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Economics, Econometrics & Finance

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APLIKASI PAJAK PENGHASILAN (PPH) PASAL 21 (STUDI PADA PD. BPR BANK DAERAH LAMONGAN) Helmi, Alfian; Anniswati, Isnaini
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol24.no2.a2063

Abstract

PD. BPR Bank Daerah Lamongan is a bank that is known to serve micro, small and medium entrepreneur groups with locations that are generally close to where people in need. PD. BPR Bank Daerah Lamongan is also known as market bank, PD. BPR Bank Daerah Lamongan employ many employees, PD. BPR Bank Daerah Lamongan is a company that cuts income tax and counts the income tax that has to be paid by the employees. However the rarity of the calculation of the tax survey will make the tax tend to be the same. This could harm the taxpayer and the state as the receiver of taxes. The purpose of this research is to know how the application of income tax point 21 on the employees of PD. BPR Bank Daerah Lamongan and how the income tax of point 21 on the employees PD. BPR Bank Daerah Lamongan is counted. The method used by the researchers is descriptive qualitative research methods, descriptive qualitative research is a procedure that produces descriptive data in the form of words written or spoken of the people and behaviors that can be observed. The results of the study were deduction of the income tax that has to be paid by on employees of PD. BPR Bank Daerah Lamongan each month. The income tax each month is different because of differences in income received by the employee. This difference is due to the differences in the benefits received by the employee each month. The rarity of tax survey conducted by the company make the calculation of income tax be the same every month, even though the employee may be married or has a new dependents (children).
Strategi Adaptasi Nelayan Terhadap Perubahan Ekologis Helmi, Alfian; Satria, Arif
Makara Human Behavior Studies in Asia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

There is ambiguity on conducting sustainable development in coastal area. In fact, there are still virgin coastal areas, while some coastal areas have been exploited intensively across their carrying capacities. Beside environmental conservation efforts, some adaptation strategies for the fishermen to free the changes coastal areas are needed. The result of case study in Panjang Island, South Kalimantan shows that ecological changes were caused by land degradation of mangrove’s areas. The development of mangrove’s areas are the coal ports and shrimp ponds have changed their function as natural resource, especially as natural resource of community’s livelihood. Pulau Panjang is only approximately 5 Ha, but there are at least 7 coal ports arround its coastal area. Consequently, the fishermen have lost their fish stock and their livelihood. In response to the ecological changes, adaptation may play important role. The community should be able to respond the direct and indirect effects of the changes. In deed, the fishermen in Panjang Island have their own adaptation strategies that devide into economic strategy, political strategy and social strategy. The fishermen try to colaborate their sources of income, take the benefit of social connection and exploitate their other natural resource.
Co-Authors Anniswati, Isnaini Arif Satria