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All Journal EKONOMIS : Journal of Economics and Business Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Hasyim, M. Ardi Nupi
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG MENGGUNAKAN UNDANG – UNDANG NO. 36 TAHUN 2008 TENTANG PPh DAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 TENTANG TARIF PPh FINAL (Studi Kasus : PRIMKOPPOL Resor Ciamis) Mulyadi, Nanda Pramayasti; Dandan Irawan; Hasyim, M. Ardi Nupi
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 1 (2021): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.689 KB) | DOI: 10.32670/ht.v1i1.777

Abstract

Taxpayers often make mistakes in determining the tax burden payable which causeslosses for both the taxpayer and the government. The purpose of this study is todetermine the appropriate and beneficial tax provisions for cooperative businessentities in determining the income tax payable. The data obtained is sourced from theCooperative PHU Report for the 2020 Fiscal Year. The method of analysis carriedout is a comparative description analysis between the calculation of corporateincome tax using Law no. 36 of 2008 and Government Regulation no. 23 of 2018. Theresults of the study conclude that cooperatives are more profitable by usingGovernment Regulation no. 23 of 2018, because the tax burden borne by taxpayersis smaller than the calculation according to Law No. 36 of 2008, with the results ofthe discussion and analysis that the Ciamis Resort PRIMKOPPOL Cooperative hasa gross turnover of less than Rp4.8 billion in one financial year. And has fulfilled therequirements according to Government Regulation no. 23 of 2018.
Strategi Pengembangan Bisnis Rest Area Silaing Bawah Kota Padang Panjang Hasyim, M. Ardi Nupi; Rahayu, Agus; Dirgantari, Puspo Dewi
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1140

Abstract

The city of Padang Panjang has its own potential and uniqueness compared to other cities in West Sumatra. Supported by its beautiful natural potential, the City of Padang Panjang has several tourist attractions with quite good performance, including the Minangkabau Information and Culture Documentation Center (PDIKM), the Minang Fantasi Area (MIFAN). Providing a place to rest requires no small investment costs. This investment is needed to procure the basic infrastructure needed for resting places to be realized and operational. The basic infrastructure needed includes land, access roads, circulation, facilities, and utilities. In addition to investment in basic infrastructure procurement, operational costs are also required, which include costs for general expenditures, personnel expenditures, and maintenance expenditures. In order for the provision and management of rest areas to be sustainable, the planning and management of rest areas must be planned as efficiently and effectively as possible . The method used is qualitative or descriptive with a phenomenological approach with data triangulation. The results obtained are Based on the Cartesian SWOT diagram above, it is known that the lower Silaing rest area is in quadrant I, which means that the development strategy is SO, namely the strategy of using strengths to maximize existing opportunities. This strategy is also known as a growth oriented strategy, which is to support an aggressive growth policy. If you refer to this strategy, the Downtown Silaing Rest Area of Padang Panjang City improves the image of the rest area which makes the rest area get a good image from users.
Co-Authors Agus Rahayu Dandan Irawan Mulyadi, Nanda Pramayasti Puspo Dewi Dirgantari