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All Journal Buletin Ekonomi Jurnal Ilmiah Edunomika (JIE)
Anggraeny, Nenny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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MEKANISME PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPH 22 PADA PT PESONA RAMALIYATI Miranda, Astrid; Manurung, Jean. P.; Anggraeny, Nenny
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.575

Abstract

Taxes are a source of goverment income that is very vital in costing country activities. Income tax is the sources of goverment income, including income tax (PPh) section 22 which is one type of goverment income. PT Pertamina (Persero) is the State-owned enterprises (SOEs) that are engaged in the sale of OIL and GAS (Oil and Gas) and PT Pesona Ramaliyati is taxpayers charged of the PPh section 22 by PT Pertamina. The purpose of this journal is to analyze whether the Voting Procedur, Tax Reporting and Remittance of income tax article 22 the company PT Pesona Ramaliyati is in compliance with the applicable Tax Regulations that is Ministerial Regulation Number 107/PMK. 010/2015 about PPh section 22. Based on the results of the data collection from PT Pesona Ramaliyati, PT Pertamina (Persero) has already done the voting procedures of the remittance and reporting of the PPh section 22 top fuel oil in accordance with the applicable Legislation, that is Regulation of the Minister of Finance Number 107/PMK. 010/2015 about PPh section 22. PT Pesona Ramaliyati is always pays income tax of article 22 in accordance with the procedures and regulations applicable at time of delivery order every day.Keyword : Tax Income Section 22, Voting Procedure, Tax Reporting and Remmitance
ANALISIS KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PEGAWAI DINAS SOSIAL KABUPATEN PASURUAN Anggraeny, Nenny; Sundjoto; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

This study aims to analyze the influence of competence and work environment on employee performance, as well as the mediating role of organizational commitment at the Social Service Office of Pasuruan Regency. Specifically, this research examines the direct effect of competence and work environment on employee performance, their impact on organizational commitment, and the effect of organizational commitment on employee performance. In addition, the study evaluates the mediating role of organizational commitment in the relationship between competence and work environment on employee performance. A quantitative approach was employed using a census technique, involving 60 employees as respondents. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0 software. The results show that both competence and work environment have a positive and significant effect on employee performance and organizational commitment. Organizational commitment also has a significant impact on employee performance. Furthermore, organizational commitment acts as a mediating variable that strengthens the influence of competence and work environment on employee performance.
Co-Authors Manurung, Jean. P. Miranda, Astrid SRI RAHAYU Sundjoto