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All Journal J-SEA (Journal Socio Economic Agricultural) Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Waradin
Ellydia Ludang
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP PEGAWAI TETAP PT. GRAHA SENTOSA PERMAI CABANG PALANGKA RAYA Ellydia Ludang
JOURNAL SOCIO ECONOMICS AGRICULTURAL Vol 14 No 2 (2019): Journal Socio Economics Agricultural
Publisher : Program Studi Agribisnis Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.367 KB)

Abstract

Income Tax Article 21 is a type of tax that applies in full to employees both Government Employees and Private Employees who will make a significant contribution to state revenue. The application needs to be carried out in an order and continuous manner in accordance with the law used to regulate the amount of tax rates, the procedures for payment and the tax reporting, namely Act No. 36 of 2008. The purpose of this study is to determine the application of Income Tax Article 21 Permanent Employees at PT. Graha Sentosa Permai Palangka Raya branch, whether it is in accordance with applicable regulations. The method used in this research is descriptive method. The calculation of Income Tax Article 21 conducted by PT. Graha Sentosa Permai Palangka Raya Branch has not yet fully complied with the regulations resulting in a lack of deposit of the Income Tax Article 21. This is due to the differences in the calculation of the cost of the office where the company does not make calculations in accordance with applicable law and the underpayment will be paid by the company before the income tax return is submitted. PT. Graha Sentosa Permai, Palangka Raya branch, besides providing salaries, also provides food allowances and overtime pay for employees and provides a Holiday Allowance once a year, which is just before Eid Mubarrak that all permanent employees can get.
Pengabdian Mahasiswa UPR Melalui Pengolahan Puding Buah sebagai Solusi Mengatasi Stunting di Desa Samba Danum Ira Veronika Girsang; Duwi Tahlia Saputri; Reyssa Aurora Carolina; Mia Natalia; Muhammad Gustianda; Lina Wati; Ermita Pebriasi; Rindiyani Rindiyani; Melcy Melcy; Ilham Ilham; Rhyan Japarmen Bagas Kara; Kevin Keegan; Pedrick Pransvito Januar Febriantory; Ellydia Ludang
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.365

Abstract

Kuliah Kerja Nyata Tematik 2024 is an annual event at the University of Palangka Raya, where students are allowed to serve society especially people who live in the village, and experience real-life situations while applying their knowledge in KKN’s Programs to give real solutions for society. One of the KKN groups from the University of Palangka Raya assigned to Samba Danum Village, Central Katingan subdistrict found that Samba Danum village needs a solution to overcome stunting in children. Producing Fruit pudding with high-quality ingredients it is hoped to overcome stunting in Samba Danum village.
Sosialisasi dan Pelatihan Pembuatan Permen Jelly Madu Kelulut di Desa Henda Kecamatan Jabiren Kabupaten Pulang Pisau Provinsi Kalimantan Tengah Trisna Anggreini; Eti Dewi Nopembereni; Tri Yuliana Eka Sintha; Eka Nor Taufik; Pordamantra; Abdul Mukti; Fandi K. P. Asiaka; Ellydia Ludang
Jurnal Pengabdian Kampus Vol 11 No 1 (2024): Jurnal Pengabdian Kampus
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpmupr.v11i1.14677

Abstract

Kegiatan ini bertujuan untuk membantu kelompok masyarakat atau khayalak mitra/sasaran dalam membuat inovasi produk makanan dan menciptakan peluang usaha bagi masyarakat desa. Proses kegiatan ini dilaksanakan selama 4 (empat) bulan dengan beberapa tahapan kegiatan, meliputi: (1) observasi awal (prasurvei); (2) penjadwalan kegiatan; (3) pelaksanaan kegiatan; dan (4) pelaporan akhir. Pelaksanaan kegiatan terdiri dari sosialisasi dalam rangka meningkatkan pengetahuan masyarakat Desa Henda terkait pemanfaatan bahan baku lokal di Desa Henda dan Pemberdayaan masyarakat melalui pengembangan alternatif kegiatan ekonomi produktif dengan memanfaatkan potensi dan ketersediaan bahan lokal melalui pelatihan pembuatan permen Jelly Madu Kelulut. Solusi yang diberikan tim dari kegiatan pengabdian kepada masyarakat atau khayalak sasaran/mitra adalah inovasi pemanfaatan bahan baku sumber daya alam Desa Henda yaitu madu kelulut menjadi permen jelly dan teknik pemasaran produk menggunakan metode online shop.
PENERAPAN PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP PEGAWAI TETAP PT. GRAHA SENTOSA PERMAI CABANG PALANGKA RAYA Ellydia Ludang
JOURNAL SOCIO ECONOMICS AGRICULTURAL Vol. 14 No. 2 (2019): Agustus 2019 (Journal Socio Economics Agricultural)
Publisher : Program Studi Agribisnis Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jsea.v14i2.482

Abstract

Income Tax Article 21 is a type of tax that applies in full to employees both Government Employees and Private Employees who will make a significant contribution to state revenue. The application needs to be carried out in an order and continuous manner in accordance with the law used to regulate the amount of tax rates, the procedures for payment and the tax reporting, namely Act No. 36 of 2008. The purpose of this study is to determine the application of Income Tax Article 21 Permanent Employees at PT. Graha Sentosa Permai Palangka Raya branch, whether it is in accordance with applicable regulations. The method used in this research is descriptive method. The calculation of Income Tax Article 21 conducted by PT. Graha Sentosa Permai Palangka Raya Branch has not yet fully complied with the regulations resulting in a lack of deposit of the Income Tax Article 21. This is due to the differences in the calculation of the cost of the office where the company does not make calculations in accordance with applicable law and the underpayment will be paid by the company before the income tax return is submitted. PT. Graha Sentosa Permai, Palangka Raya branch, besides providing salaries, also provides food allowances and overtime pay for employees and provides a Holiday Allowance once a year, which is just before Eid Mubarrak that all permanent employees can get.
Co-Authors Abdul Mukti Duwi Tahlia Saputri Eka Nor Taufik Ermita Pebriasi Fandi K. P. Asiaka Ilham Ilham Ira Veronika Girsang Kevin Keegan Lina Wati Melcy Melcy Mia Natalia Muhammad Gustianda Nopembereni, Eti Dewi Pedrick Pransvito Januar Febriantory Pordamantra Reyssa Aurora Carolina Rhyan Japarmen Bagas Kara Rindiyani Rindiyani Tri Yuliana Eka Sintha Trisna Anggreini