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PERHITUNGAN KEMBALI PAJAK PENGHASILAN BADAN SESUAI DENGAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 UNTUK MENENTUKAN PAJAK TERUTANG Siti Tsnaniati; Dhiki Dwi, Anggoro; Nanang, Rohadi; Nurul, Hidayah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.393 KB) | DOI: 10.32670/fairvalue.v2i2.89

Abstract

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency asreferred to in the General Provisions Act and Tax Procedures, including taxpayers,withholders and tax collectors. The tax payable is a tax that must be paid at any time, in thetax period, in the tax year, or in part of the year in accordance with the Tax Regulations.Through the recalculation of Corporate Income Tax in accordance with GovernmentRegulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is todetermine the recalculation of corporate income tax in accordance with GovernmentRegulation No. 23 of 2018 in order to determine the tax payable. The data source used in thisstudy is primary data. The type of data used is qualitative and quantitative data. The variablesused are corporate income tax and tax payable. This research uses descriptive quantitativeresearch.Based on the analysis, the Calculation of Corporate Income Tax based onGovernment Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Salesto Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of IncomeTaxes it was found that the amount of Tax Payable which is calculated based on GovernmentRegulation Number 23 of 2018 is lower than that calculated based on Government RegulationNumber 46 of 2013. Based on the results of the study, the researchers suggest that KPRI ManisKras should calculate the Corporate Income Tax in accordance with Government RegulationNumber 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRIManis.
Perhitungan Kembali Pajak Penghasilan Badan Sesuai Dengan Peraturan Pemerintah Nomor 23 Tahun 2018 untuk menentukan Pajak Terutang: (Studi Kasus pada Koperasi Pegawai Republik Indonesia Manis Kras – Kediri) Siti Tsnaniati; Dhiki Dwi, Anggoro; Nanang, Rohadi; Nurul, Hidayah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.681 KB) | DOI: 10.32670/fairvalue.v2i2.89

Abstract

Corporate Income Tax is a tax that is levied on income received or obtained by the Agency asreferred to in the General Provisions Act and Tax Procedures, including taxpayers,withholders and tax collectors. The tax payable is a tax that must be paid at any time, in thetax period, in the tax year, or in part of the year in accordance with the Tax Regulations.Through the recalculation of Corporate Income Tax in accordance with GovernmentRegulation Number 23 of 2018 to determine the Debt Tax. The purpose of this study is todetermine the recalculation of corporate income tax in accordance with GovernmentRegulation No. 23 of 2018 in order to determine the tax payable. The data source used in thisstudy is primary data. The type of data used is qualitative and quantitative data. The variablesused are corporate income tax and tax payable. This research uses descriptive quantitativeresearch.Based on the analysis, the Calculation of Corporate Income Tax based onGovernment Regulation Number 23 of 2018 uses the Base Tax Imposition sourced from Salesto Members and Service Revenues at a lower rate of 0.5%, so from the recalculation of IncomeTaxes it was found that the amount of Tax Payable which is calculated based on GovernmentRegulation Number 23 of 2018 is lower than that calculated based on Government RegulationNumber 46 of 2013. Based on the results of the study, the researchers suggest that KPRI ManisKras should calculate the Corporate Income Tax in accordance with Government RegulationNumber 23 of 2018 in fulfilling the Obligatory Tax obligations that must be paid by KPRIManis.
Kajian Formulasi, Karakteristik Fitokimia dan Sensori Es Krim Jamu Tradisional Beras Kencur Nurul, Hidayah
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang MIPA dan Kesehatan
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Jamu merupakan obat tradisional Indonesia yang saat ini kurangdiminati oleh masyarakat, karena bentuk sediaan yang kurangmenarik. Penelitian ini bertujuan membuat formulasi sediaan jamumenjadi es krim jamu sehingga dapat meningkatkan kembali minatmasyarakat terhadap jamu. Varian rasa jamu yang dipilih adalahberas kencur. Penelitian ini menguji 3 formula yang digunakansebagai bahan utama pembuat es krim. Formula I menggunakansusu kental manis dan gelatin, formula II menggunakan susu UHT,skim, santan dan gelatin, formula III menggunakan susu full krim,santan dan gelatin. Analisis data yang digunakan adalah ujiorganoleptik, analisis kandungan gizi, dan analisis persentase angkakecukupan gizi. Hasil analisis produk menunjukkan bahwa formula IImenghasilkan produk es krim beras kencur yang lebih banyak disukaidan penampilan visual yang lebih baik dibandingkan formula I danIII serta Es krim formula II memenuhi Nilai Standar NasionalIndonesia untuk komposisi Es krim sehingga layak untuk dipasarkan.
KEEFEKTIFAN MEDIA PEMBELAJARAN IPA “RADIASI” BERBANTUAN SOFTWARE FOCUSKY UNTUK MEMFASILITASI HASIL BELAJAR PESERTA DIDIK Indah Yunitasari; Aini, Meliyana; Nurul, Hidayah
Jurnal Kiprah Pendidikan Vol. 1 No. 4 (2022): Jurnal Kiprah Pendidikan | Oktober 2022
Publisher : Program Studi Pendididikan Guru Sekolah Dasar Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/kpd.v1i4.119

Abstract

Penelitian ini bertujuan untuk mengetahui keefektifan penggunaan media pembelajaran IPA berbantuan software Focusky pada materi radiasi terhadap hasil belajar peserta didik kelas VII di SMPN 1 Pogalan. Responden dalam penelitian ini sebanyak 25 peserta didik pada tahun ajaran 2021/2022. Metode penelitian yang digunakan adalah eksperimen dengan rancangan Pretest-Posttest Control Group Design. Teknik pengumpulan data menggunakan teknik tes yaitu soal pretest dan posttest. Teknik analisis data dalam penelitian ini adalah uji normalitas, uji homogenitas, uji Independent Sample T Test dengan SPSS 16, serta effect size. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil belajar antara kelas eksperimen dan kelas kontrol berdasarkan hasil uji Independent Sample T Test yang dilihat dari sig (2-tailed) sebesar 0,298 dan nilai tersebut kurang dari 0,05, sedangkan efektifitas media pembelajaran IPA diperoleh dari nilai effect size yaitu 0,6 dengan kategori sedang.
Overview of Medication Administration to Hypertension Patients at Harapan Raya Community Health Center Novia, Sinata; Tri, Daniarti; Nurul, Hidayah; Putri, Khairani; Rahmi, Rizki Asrina; Ranti, Juliati; Rapi, Sari Mayang
JUPE : Jurnal Pendidikan Mandala Vol, 9 No 3 (2024) : JUPE : Jurnal Pendidikan Mandala (September)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v9i3.7478

Abstract

Hypertension or high blood pressure is an increase in systolic blood pressure of more than 140 mmHg and diastolic blood pressure of more than 90 mmHg in two measurements with an interval of five minutes in a state of sufficient rest/calm. This research is a descriptive observational study. The research was conducted at Harapan Raya Community Health Center in April 2024. The sample in this study was hypertension patients who received treatment at Harapan Raya Community Health Center in March 2024. The instrument used in this research was secondary data from the monthly report of Harapan Raya Community Health Center in March 2024. The data used obtained and then analyzed by calculating the percentage of drug use. Based on the results at the Harapan Raya Community Health Center, it can be concluded that: Patients who consume a lot of hypertension medication are female with 75 respondents and 39 male respondents. The highest number of patients who took hypertension medication were in the elderly age range, with 68 respondents, 44 respondents for middle adults, and 2 respondents for early adults. The drug that is often used in community health centers is amlodipine 10 mg.