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All Journal Buletin Ekonomi Fundamental Management Journal Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Media Akuntansi Perpajakan fundamental management journal
Sitorus, Frangky Yosua
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Buletin Ekonomi

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TINJAUAN KOREKSI FISKAL LABA RUGI KOMERSIAL PADA PT.SWAKITA INDONESIA Yenti S, Dame Febri; Sitorus, Frangky Yosua; Lumbantoruan, Rutman L.Toruan
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.v21i1.576

Abstract

Fiscal correction performed by the taxpayer because there are differences in the calculation of the profit according to the accounting in particular (commercial) with the profit according to the tax (fiscal). Knowing PT.Swakita Indonesia in the income statement in accordance with the tax laws of Corporate Income Tax Act No. 36 of 2008 Article 9 paragraph 1 letter (b) that "can not be deducted in the gross income of the company are the costs incurred or charged by the company for the personal benefit of shareholders, partners or members, such as a personal home improvement, travel expenses, the cost of insurance premiums paid by the company for the benefit of private shareholders or their families ". As for the burden or expense on PT Swakita Indonesia with fiscal correction amount Rp 5,158,850,815Keywords : Taxation, Fiscal correction, Gain or loss of commercial .
TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPh PASAL 23 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Simanungkalit, Johanna Triasih Simanungkalit; Sitorus, Frangky Yosua; L.Tobing, Suzanna Josephine
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.744

Abstract

Currently Tax is one of the main sources of state revenue. It can be seen from the 2015 APBNP posture and the 2017 State Budget of the Republic of Indonesia Therefore, from year to year the government continues to work to optimize state revenue. Income Tax Article 23 is a type of tax, which is a non-oil and gas income tax included in the income tax section, income tax 23 is imposed on dividends, royalties, technical services, other services. One indicator of tax revenue is the level of taxpayer compliance. Which includes the level of tax compliance is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the level of tax compliance the higher the level of tax revenue. The purpose of this study is to (1) The purpose of this study is to know tingakat compliance reporting Article 23 Income Tax in KPP Pratama Jakarta Pulogadung. (2) The author also can know the realization of taxpayer income tax Article 23, than the target. The method used in this paper is a field study method in which the author directly observes the performance poses from KPP pratama pulogadung by doing question and answer and observation and method of study libraries Methods of data collection directed to search data and information by reading and studying books and regulations relating to this LPKL duty. The results of the discussion indicate that (1) Problem solving of taxpayer compliance in reporting tax return period of Article 23 can already be said to be very compliant (85% -100%) where in 2015 the level of compliance is 86.00% and year 2016 88.00% .Key Words: Income Tax Article 23, taxpayer, receipt
TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPH PASAL 21 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Sari, Oktavitaria; Sitorus, Frangky Yosua; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.912

Abstract

Taxes are the largest source of state revenue. In financing government activities and state development .. one indicator of tax revenue is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. the higher the level of tax compliance the higher the rate of tax revenue. the purpose of this study is to (1) know the compliance level of taxpayer pph Article 21 for its reporting on Kpp pratama jakarta pulogadung period of 2015 and 2016 (2) to know the realization of income tax Article 21 on its target at KKP Pratama Jakarta pulogadung 2015 and 2016. Method used in this paper is the method of librarians where literature sources such as books of taxation literature, taxation laws, tax laws and using field study methods, make observations and data collection directly to the field. discussion results show that (1) level the compliance of reporting pph article 21 conducted by wp from kpp pratama jakarta pulogadung 2015 its compliance rate (79.40%) in 2016 to (83.49)% can be concluded taxpayer compliance level for reporting pph Article 21 of 2015 and year 2016 said (75% -84%) in obedient category. (2) the level of tax revenue in 2015 has not reached the target determined only reach (84.37%) while the year 2016 almost reached the target that is (92.65%) indicating that there is an increase every year Keywords: taxpayer, compliance reporting level, tax revenue pph article 21
Co-Authors Hulu, Indira Daryn L.Tobing, Suzanna Josephine Lumbantoruan, Rutman L.Toruan Melinda Malau Naftali, Jeannike Posma Sariguna Johnson Kennedy Riris Rotua Sitorus Sari, Oktavitaria Siagian, Yunus Meherlin Sihar Tambun Simanungkalit, Johanna Triasih Simanungkalit Sirait, Swanto Yenti S, Dame Febri