Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Innovative: Journal Of Social Science Research

Pola Manajemen dan Pengembangan Pegawai di Universitas Tangerang Raya Azis, Nur; Fakih, Choerul
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14526

Abstract

Employee management practices at Universitas Tangerang Raya have not been widely discussed, whereas studies on these practices need to be conducted for joint evaluation purposes. This study discusses the management practices of lecturers and employees based on indicators of recruitment, training, performance appraisal, career planning, job definition, employee participation, and compensation. The author uses a qualitative research method and data is obtained through observation, documentation, and in-depth interviews with leaders, lecturers, and employees of Universitas Tangerang Raya. The researcher found evidence that employee management practices based on indicators of recruitment, training, performance appraisal, career planning, job definition, employee participation, and compensation have been implemented quite well. What is new in this study is the strategy carried out by Universitas Tangerang Raya in managing employees effectively and efficiently to achieve the university's vision, mission, and goals. The approach used by Universitas Tangerang Raya to effectively and efficiently manage staff in order to fulfil the institution's vision, purpose, and objectives is novel in this study.
Analisis Perbedaan Perhitungan Tarif Pajak Progresif Dengan Tarif Efektif Rata Rata (TER) Pajak Penghasilan (PPh) Pasal 21 Atas Karyawan Tetap Pada CV. X Di Tangerang Sundoro, Aries; Azis, Nur; Purnawan, Lesna; Suhartono, Suhartono; Muarief, Fahrurozi
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15307

Abstract

X merupakan perusahaan yang beroperasi dalam layanan distribusi penjualan rokok di wilayah Tangerang Raya. Setiap bulan, perusahaan ini menerapkan pemangkasan Pajak Penghasilan Pasal 21 untuk para karyawannya. Pengkajian ini berguna untuk mengidentifikasi perbedaan dalam perincian Pajak Penghasilan Pasal 21 menggunakan perhitungan Progresif dengan perhitungan tarif efektif rata rata (TER) dan Aplikasi ebupot terkait gaji karyawan di CV. X. Metode analisis yang diterapkan yakni metode deskriptif, yang mencakup pengumpulan data, dekompilasi, perhitungan, perbandingan, serta penjelasan situasi guna menarik kesimpulan tentang perician PPh Pasal 21 guna pegawai tetap di CV. X. Temuan pengkajian mengungkapkan adanya kekeliruan dalam perincian Pajak Penghasilan Pasal 21 di CV. X, yang menyebabkan kelebihan setor dan merugikan wajib pajak CV X. Kata Kunci : Perhitungan Pajak, Tarif Progresif, Tarif TER