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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Sahmiyya: Jurnal Ekonomi dan Bisnis
Ningrum, Tiara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA) Ningrum, Tiara; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27982.2020

Abstract

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.
Digitalisasi dalam Ekonomi Kreatif Halal: Peluang dan Tantangan (Studi Kasus Tokopedia Salam) Ningrum, Tiara; Stiawan, Drajat; Yunita Lisnaningtyas Utami
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 1 Mei 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

 Digitalisasi mendorong pertumbuhan ekonomi kreatif halal di Indonesia dengan menghadirkan peluang bagi para pelaku usaha untuk memperluas jangkauan pasar dan meningkatkan efisiensi distribusi produk halal. Tokopedia Salam sebagai fitur e-commerce yang berfokus pada produk halal berperan dalam memfasilitasi transaksi yang aman dan sesuai dengan prinsip syariah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur. Hasil penelitian menunjukkan bahwa digitalisasi memberikan kemudahan akses bagi konsumen terhadap produk halal, meningkatkan transparansi informasi, dan mendukung kegiatan keagamaan melalui fitur ibadah dan sosial. Keaslian sertifikasi halal, pengawasan kualitas produk, dan edukasi konsumen menjadi tantangan yang masih perlu diatasi. Penelitian ini menekankan pentingnya kolaborasi antara pemerintah, pelaku usaha, dan lembaga sertifikasi halal dalam membangun ekosistem digital yang tepercaya dan berkelanjutan.
Co-Authors Drajat Stiawan Utami, Yunita Lisnaningtyas Ventje Ilat Winston Pontoh