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All Journal Jurnal Ilmu Manajemen Terapan (JIMT) Journal of Accounting and Finance Management (JAFM)
Wahyuni, Efa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Annual Spt Reporting Article 21 Before and After the Implementation of the E-Filling System at PT Surya Toto Indonesia, Tbk Wahyuni, Efa; Kuncara, Tommy
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.771

Abstract

The purpose of this research is to understand and gather information on how the employees of PT. Surya Toto Indonesia fulfill their obligations as taxpayers in reporting their Annual Income Tax Return (SPT) for PPh 21, to identify the advantages and disadvantages of the e-filing system, and to explore several efforts to overcome the challenges associated with this system. It also aims to examine the differences in reporting the Annual Income Tax Return (SPT) for PPh 21 before and after the implementation of the e-filing system. The data processed in this research is sourced from primary data, which includes qualitative data from interviews and the company profile of PT. Surya Toto Indonesia, Tbk, and quantitative data related to the calculation of PPh 21 on irregular income for employees. The findings of this study indicate that the employees of PT. Surya Toto Indonesia have fulfilled their obligations as taxpayers in reporting the Annual Income Tax Return for PPh 21. In the implementation of the e-filing system, there are both advantages and disadvantages. Differences have been noted before and after the implementation of the e-filing system in terms of the Notification Letter Form (SPT), tax calculation procedures, time/place effectiveness, efficiency, archiving, data submission of the SPT, and taxpayer compliance.
PENGARUH KOMPENSASI, BEBAN KERJA DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN Lucky Meilasari, Lili E.; Parashakti, Ryani Dhyan; Justian, Justian; Wahyuni, Efa
Jurnal Ilmu Manajemen Terapan Vol. 1 No. 6 (2020): Jurnal Ilmu Manajemen Terapan (Juli 2020)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v1i6.296

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi, Beban Kerja, dan Disiplin Kerja terhadap Kepuasan Kerja Karyawan PT Surya Rengo Containers. Populasi semua karyawan departemen produksi PT Surya Rengo Containers, sedangkan teknik pengambilan sampel secara insidental menggunakan rumus Solving ditemukan 98 responden sampel. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan penyebaran kuesioner. Metode analisis data yang digunakan adalah regresi linier berganda, uji F, uji T dan koefisien determinasi. Hasil penelitian yang digunakan adalah SPSS 23. Hasil penelitian ini menunjukkan bahwa kompensasi berpengaruh positif tetapi tidak signifikan terhadap kepuasan kerja, beban kerja berpengaruh positif tetapi tidak signifikan terhadap kepuasan kerja, dan disiplin kerja serta pengaruh positif signifikan pada kepuasan kerja.
Co-Authors Justian, Justian Kuncara, Tommy Lucky Meilasari, Lili E. Ryani Dhyan Parashakti