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All Journal Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) SENMEA
Dina Alafi Hidayatin
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN PPH 21 ATAS PENGHASILAN DOKTER SPESIALIS DI RUMAH SAKIT MUHAMMADIYAH KALITIDU, BOJONEGORO Nurul Mazidah; Dina Alafi Hidayatin; Susy Annisa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.912 KB) | DOI: 10.58431/jumpa.v13i2.151

Abstract

This study aims to analyze the calculation of PPh 21 on the income of specialist doctors conducted by Muhammadiyah Hospital Kalitidu Bojonegoro, whether it is in accordance with the applicable tax regulations. The study was conducted on six specialist doctors who have the income of more than one employer. The method used is descriptive qualitative. This analysis was conducted by comparing the calculation according to the method adopted earlier by Muhammadiyah Hospital Kalitidu Bojonegoro with the method in accordance with The Regulation of the Director General of Tax No. PER-16/PJ/2016. The results showed that the calculation of PPh 21 specialist doctors who had been carried out by Muhammadiyah Kalitidu Bojonegoro Hospital was not in accordance with the applicable regulations in Indonesia, so the hospital was required to make adjustments to the approximately / more paid PPh 21 that had been collected.
Penguatan Usaha Bumdes Melalui Pelatihan Dasar Dan Pendampingan Penyusunan Laporan Keuangan: Penguatan Usaha Bumdes Melalui Pelatihan Dasar Dan Pendampingan Penyusunan Laporan Keuangan Dina Alafi Hidayatin; Mukti Prasaja; Latifah Anom; Nurul Mazidah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

The government continues to make efforts to increase village development. This is evidenced by the implementation of one of the programs in the form of the establishment of Village-Owned Enterprises (BUMDes). BUMDes was established based on the principles that characterize this business unit. These principles is such as cooperative, balance, tranparansi and accounting. These principles must be implemented in financial management carried out by BUMDes. One of them happened at BUMDes in Bogo Village. This village has the uniqueness as a tourist village, namely kelor village. In the village, BUMDes is also established, Unit Dagang and Kelompok Wanita Tani (KWT) which has made financial statements. Through the qualitative approach used by the researcher and interviewing some of the information in this study, the results are obtained if in terms of transparency, the financial reports that have been prepared in each period have met transparency. This is evidenced by the financial statements that have been prepared and have been informed to the Village Head and local village officials. However, on the other hand, the financial statements they did are not comply with the standards that have been put in place by the Government. Therefore, the need to adjust the financial statements of BUMDes in Bogo Village to the standards set by the Government and the encouragement of cooperation conducted by bogo village with related agencies for the performance of BUMDes is getting better.
Co-Authors Latifah Anom Mukti Prasaja Nurul Mazidah Susy Annisa