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All Journal Jurnal Kesehatan Masyarakat Social, Humanities, and Educational Studies (SHEs): Conference Series Accounting and Business Journal JURNAL KEBIJAKAN PUBLIK Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation Jurnal Pemberdayaan Ekonomi dan Masyarakat JURNAL KEBIJAKAN PUBLIK Jurnal Perpajakan
Saraswati, Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT SYNERGI RAVELINO TOURS & TRAVEL Saraswati, Dwi; Rioni, Yunita Sari
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4962

Abstract

The purpose of this study is to describe the calculation, deposit and reporting as well as the application of accounting for Income Tax Article 25 at PT. Synergi Ravelino Tours & Travel. The data used in this study are secondary data obtained through documentation and observation of financial statements for the data in 2017. The analytical method used in this study is descriptive analysis with a qualitative approach. The results of this study indicate that the calculations made by PT. Synergi Ravelino Tours & Travel complies with tax regulations. Delays in depositing and reporting Article 25 Income Tax will be subject to fines which can be detrimental to the company. The results of this study are PT. Synergi Ravelino Tours & Travel make deposits and report Article 25 Income Tax past the deadline set by the Taxation Law, thus subject to administrative sanctions.
ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN (STUDI KASUS KOTA MEDAN) Saraswati, Dwi; Putra Harahap, Ardhansyah
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4969

Abstract

This study discusses the reception of Hotel Taxes and Restaurant Taxes in Medan. It is expected that research will provide benefits and input for the regional government of Medan City to the Regional Tax and Retribution Management Agency in Medan. The type of data taken is Qualitative data. The subjects in this study were the Office of the Regional Tax and Retribution Management in Medan. In this study the object of the research is the report on the hotel income tax and restaurant tax in Medan from 2016-2018. Data collection techniques were obtained by interview techniques and documentation. Data analysis techniques used in this study were descriptive qualitative methods, namely data obtained, analyzed, and interpreted so as to provide complete information. The results of research studies show that the Taxes for Hotel and Restaurant Taxes in Medan have considerable potential compared to other types of taxes. This is consistent with the purpose of the research, which is analyzing and explaining, the effectiveness of Hotel Taxes and Restaurant Taxes in Medan. The Hotel Tax contribution rate of 2.28% in 2016, in 2017 was 2.58% and in 2018 Hotel Tax was 2.18%. For the restaurant tax contribution of 3.11% in 2016, in 2017 it was 3.74% and in 2018 the restaurant tax contribution was 3.17%. Hotel Tax Effectiveness in Medan City is 9.60% in 2016, for 2017 at 8.53%, and in 2018 the Hotel Tax effectiveness is 9.83%. For the effectiveness of Restaurant Taxes in Medan at 9.60% in 2016, in 2017 it was 8.76%, and in 2018 the effectiveness of Restaurant Taxes in Medan was 9.98%.
Interaction of Demonstration Learning Model with Learning Motivation in The Development of Critical Thinking Skills in Elementary School Mathematics Learning in Ngrampal-Sragen Saraswati, Dwi; Riyadi, Riyadi; Kurniawan, Sandra Bayu
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 4 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i4.109960

Abstract

The development of critical thinking skills requires the selection of learning models that can appropriately achieve learning goals. The purpose of the study was to prove the interaction between demonstration learning model with learning motivation towards the development of critical thinking skills in mathematics learning. This type of research is quasi-experimental, using quantitative data analysis. The study population is the third grade elementary school students in the district Ngrampal, Sragen. Sampling using cluster random sampling. Data collection with tests. The data were analyzed by variance analysis test of two different cell paths and further test of variance analysis. The results showed a summary of Anava obtained Fhitung(11.844) > Ftable (3.91), can be interpreted there is an interaction between the demonstration learning model with learning motivation. Variance follow-up test results, namely: marginal mean for criteria: High 85.37, medium 84.77, and low 83.77 and the results of comparative analysis between cell lines, namely: , Fcount (11.982) > Ftable (6.08); , Fcount (11.946) > Ftable (6.08); , Fcount (57,639) > Ftable (6.08), it can be interpreted that motivation for all criteria has an influence on the demonstration learning model in the development of critical thinking skills. The conclusion of the study is that there is an interaction between the demonstration learning model with learning motivation in the development of critical thinking skills.
Co-Authors , Yunita Sari Rioni Alifah, Rifatul Br Ginting, Stefani Br Sinuhaji, Eginta Kaduna Doloksaribu, Kristin Natalia Eka Puspa Sari Gaol, Perawati Lumban Irawan, Alyarifah Hidayah Irdianti, Ananda Jaya Junawan, Junawan Kurniawan, Sandra Bayu Laia, Insaf Lintang Dian Saraswati Martini Martini Putra Harahap, Ardhansyah Putra, M. Syukrillah Riyadi Riyadi Surbakti, Delta Citra Lestari Tampubolon, Tesalonika urbakti, Delta Citra Lestari S Wan Fachruddin