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Analisa Penerapan Perhitungan Dan Pelaporan PPH Final Atas Jasa Kontruksi Febriansyah Febriansyah; Poppy Indriani
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11512

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengevaluasi dan memahami penghitungan dan Pelaporan akhir untuk PT. Proyek Pengembangan B2B IPAL Waskita Karya (Persero) Tbk Kota Palembang berdasarkan PPh Pasal 4 Ayat 2. Data primer digunakan dalam proyek penelitian kualitatif ini. Penelitian ini bertujuan untuk mengetahui cara menghitung, memotong, membayar, dan melaporkan pajak penghasilan sesuai Pasal 4 Ayat 2 untuk tahun pajak 2020–2021. PT. Proyek Pembangunan Jaringan IPAL Waskita Karya B2B Palembang telah memenuhi Berdasarkan temuan tersebut, kemudian pedoman dibuat Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 untuk menghitung PPh final jasa bangunan berdasarkan Pasal 4 Ayat 2 dengan tarif 3%. Menurut Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009, Sesuai dengan pedoman final pemotongan PPh Pasal 4 Ayat 2 Jasa Konstruksi, PT. Waskita Karya Palembang IPAl sedang mengembangkan jaringan B2B. Karena mereka memotong total pembayaran jasa bangunan berdasarkan PPh pasal 4 ayat 2 setelah melakukan pembayaran, maka pelanggan jasa dalam keadaan ini adalah pengurang pajak. Apalagi PT. Proyek Pengembangan Jaringan IPAL B2B Waskita Karya Palembang telah sesuai dengan Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 tentang Pembayaran dan Pelaporan Pajak Penghasilan Final, Bagian 2 Pasal 4. Kata Kunci: Pph Final, Jasa Kontruksi ABSTRACT The purpose of this study is to evaluate and understand the calculation and reporting of Final Income Tax Article 4 Paragraph 2 for PT. Waskita Karya (Persero) Tbk B2B WWTP Development Project Palembang City. Primary data is used in this qualitative research project. This study aims to find out how to calculate, withhold, pay, and report income tax according to Article 4 Paragraph 2 for the 2020–2021 tax year. PT. The Waskita Karya B2B Palembang IPAL Network Development Project has complied with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 for the calculation of final PPh article 4 paragraph 2 of construction services, with a rate of 3%, based on these results. According to Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009, PT. The Waskita Karya Palembang B2B IPAL Network Development Project is in accordance with the final guidelines for withholding PPh Article 4 Paragraph 2 for construction services. Because they deduct the total payment for building services based on PPh article 4 paragraph 2 after making the payment, the service customer in this situation is a tax deduction. Moreover, PT. Waskita Karya Palembang WWTP B2B Network Development Project complies with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 concerning Payment and Reporting of Final Income Tax Article 4 Paragraph 2. Keywords : Final Income Tax, Construction Services
PENERAPAN CRM PADA SISTEM INFORMASI TOKO KOPI CAP KUCING BERBASIS WEB MOBILE Febriansyah Febriansyah; Rahayu Amalia
ZONAsi: Jurnal Sistem Informasi Vol. 5 No. 2 (2023): Publication Periodic ZONAsi: Jurnal Sistem Informasi.
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/zn.v5i2.11097

Abstract

Penelitian ini bertujuan untuk mengelola data penjualan kopi lokal kota Palembang secara online dan meningkatkan pelayanan terhadap pelanggan pada Toko kopi cap kucing menggunakan metode Customer Relationship Management (CRM). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Aplikasi dibangun menggunakan bahasa pemrograman PHP dan database Mysql. Hasil implementasi penerapan metode Customer Relationship Management pada toko kopi cap kucing memberikan kemudahan bagi pelanggan untuk mendapatkan informasi produk terbaru, melakukan pemesanan produk secara cepat. Pada perancangan sistem aplikasi ini, terdapat 3 aktor yaitu : admin, customer dan pengunjung. Penelitian ini menghasilkan aplikasi bagi toko kopi cap kucing maka akan membantu menyelesaikan kendala dan hambatan yang ditemukan dalam proses pelayanan secara manual, seperti keterbatasan pelayanan karyawan. Sistem pengisian data dan proses transaksi tidak lagi dilakukan secara manual dan dapat sedikit terhindar dari kesalahan karyawan. Penyediaan sarana bagi pelanggan untuk melakukan akses 24 jam baik itu untuk bertransaksi maupun memproleh informasi sehingga memberikan kemudahan dan kenyamanan bagi customer. Kata kunci: E-commerce, PHP, MySQL, CRM Abstract This study aims to manage data on local coffee sales in Palembang city online and improve service to customers at the Cap cat coffee shop using the Customer Relationship Management (CRM) method. The research method used in this study is a qualitative method. The application is built using the PHP programming language and MySQL database. The results of the implementation of the Customer Relationship Management method at the Cap Kucing coffee shop make it easy for customers to get the latest product information, make product orders quickly. In designing this application system, there are 3 actors, namely: admin, customer and visitor. This study resulted in an application for a Cap cat coffee shop that would help resolve the constraints and obstacles found in the manual service process, such as the limitations of employee service. The data entry system and transaction processing are no longer done manually and can avoid employee mistakes. Providing facilities for customers to access 24 hours both for transactions and obtaining information so as to provide convenience and comfort for customers.
ANALISIS PENGARUH KEHALUSAN ABU TERBANG (ABU SEKAM PADI) TERHADAP DURABILITAS DAN FLEKSIIBILITAS AC-BC NR Farlin Rosyad; Febriansyah Febriansyah
Rang Teknik Journal Vol 7, No 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Fakultas Teknik Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/rtj.v7i2.4737

Abstract

Construction progress, whether for buildings or roads, can be used to determine how well an area is performing. The development of an effective transportation system can facilitate the entry and exit of raw materials or finished goods to other areas, improving the economy of local communities as a whole. The method used in this research is by adding a percentage of rice husk ash of 0% (as a comparison), 4%, 6% and 8% as a substitute material for the fine fraction in the AC-BC nr asphalt mixture. To determine the effect of the fineness of rice husk ash on the durability and flexibility of AC-BC (Asphalt Concrete – Binder Course) nr. To find out what the optimum level of variation of rice husk ash mixture is as a substitute material for AC-BC (Asphalt Concrete - Binder Course) asphalt mixture nr.. The optimum residual flow value in the 2-4% zone is 3.9 mm, while the lowest residual flow value decreased in the 3-8% zone with a value of 3.07 mm. Flow values that are below the minimum limit cause cracking and low durability. The highest residual marshall value is in the 2-4% zone with a value of 96.68%, while the lowest residual marshall value is in the normal range with a value of 91.69%. The minimum requirement for residual marshall is 90%.Keywords: Rice husk ash, Asphalt sir-20, Flow, Residual Marshall, Durability, Flexibility.