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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Medani : Jurnal Pengabdian Masyarakat
Petrus Loo
STIE Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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Mudah Memahami Pajak Penghasilan Pasal 21 Pada CV Mara Anugerah Mas Metyria Imelda Hutabarat; Petrus Loo; Saleh Sitompul; Edy Firmansyah
Medani : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Desember 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.117 KB) | DOI: 10.59086/jpm.v1i3.162

Abstract

Perpajakan berperan meningkatkan pendapatan negara, melakukan pembangunan yang berkesinambungan, serta pajak berkontribusi meningkatkan pertumbuhan ekonomi. PPh Pasal 21 dikenakan pajak atas gaji, upah, honorarium dan pembayaran lain sehubungan dengan pekerjaan, atau kegiatan yang diterima Wajib Pajak Orang Pribadi dalam negeri. Kegiatan pengabdian masyarakat berupa workshop mengenai PPh Pasal 21. Banyaknya masyarakat di berbagai bidang yang belum mengetahui akan pemahaman PPh Pasal 21 disebabkan belum disosialisasikan dengan masif kepada masyarakat, sehingga masih ada yang belum memahaminya. Pemahaman ini seharusnyaakan tertanam di benak siswa atau mahasiswa ketika mereka kelak sudah menjadi wajib pajak. Kegiatan workshop memahami PPh Pasal 21 telah dilaksanakan dengan baik, para peserta workshop yakni para peserta antusias untuk mengikuti kegiatan ini. Dengan adanya kegiatan workshop para peserta memiliki pengetahuan, pemahaman dan mampu tata cara penghitungan PPh Pasal 21, sehingga dapat dipraktekkan dan diaplikasikan di lingkungan sekitar.
Analysis Of The Effect Of Macroeconomic Variables On Returns Of Mutual Fund Shares Traded At State Owned Bank Alfiana Alfiana; Petrus Loo; Loso Judijanto; Jemmy Christian Rakinaung; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1898

Abstract

The purpose of this study is to determine whether IHSG, inflation, exchange rates, and BI rates have a meaningful impact on stock mutual fund returns. Panel data is the secondary data used in this quantitative research design. The population under investigation consists of stock mutual funds that are published and registered with OJK. Purposive sampling was the method of sampling that was employed. Secondary data (found online) and library research were the methods of data collection used in this study. A panel data regression test is the research methodology employed in this study. The analysis that was conducted yielded the following conclusions, which can be drawn: The panel data regression test results indicate that returns on stock mutual funds are significantly impacted by the IHSG, inflation, exchange rate, and BI rate all at the same time. IHSG has a demonstrably positive impact on stock mutual fund returns, according to the findings of the partial panel data regression test. It has been established that returns on equity mutual funds are significantly impacted negatively by inflation. It has been demonstrated that returns on stock mutual funds are significantly positively impacted by exchange rates. It has been demonstrated that stock mutual fund returns are significantly impacted negatively by the BI rate.
Co-Authors Alfiana EDY FIRMANSYAH Jemmy Christian Rakinaung Loso Judijanto Metyria Imelda Hutabarat Ngurah Pandji Mertha Agung Durya SALEH SITOMPUL