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All Journal Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Jurnal Minfo Polgan (JMP)
Stefvy, Stefvy
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences Other

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Manajemen Pajak Terhadap Penghasilan Pajak Badan Berdasarkan UU Pajak Penghasilan di PT Melakim Inti Perkasa Stefvy, Stefvy; Salim, Denny; Afriani, Diana
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14874

Abstract

Self-assessment system can cause the possibility of overpayment or underpayment as well as the wrong report of taxes, therefore, tax review is required in order to check whether the tax obligations are already in compliance with the Tax Provisions to avoid tax penalties. This research is done in PT Melakim Inti Perkasa which is engaged in selling laboratory equipment & chemical and providing service repair the laboratory equipment. The purpose of this research is to know the implementation of Entity Income Tax obligation through tax review. Types of this research is descriptive research with case study in PT Melakim Inti Perkasa and the research object is tax review of entity’s income tax in PT Melakim Inti Perkasa for year 2023. Data which is collected is secondary data. Research result shows that based on the results of the analysis and evaluation conducted by the writer on the fiscal reconciliation is the company does not conduct fiscal reconciliation properly. The company does not conduct fiscal correction for some revenue and expenses in the amount Rp.99,841,990.00 which can increase the taxable income after tax review. Therefore, the company should pay additional income tax in amount Rp.17,392,943.00 to tax office with the fines in amount Rp.3,805,144.00.
ANALYSIS OF THE EFFECT OF EMPLOYEE TRAINING AND DEVELOPMENT ON EMPLOYEE ACHIEVEMENT PT PACIFIC MEDAN INDUSTRY MEDAN Rosita, Rosita; Stefvy, Stefvy
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1407

Abstract

This study aims to describe the effect of employee training and development on employee performance at PT Pacific Medan Industry. This research uses simple random sampling method. Research respondents are part of the Marketing Department of PT. Pacific Medan Industry, totaling 85 (eighty five) people. The instrument used is a questionnaire to collect data from training variables, employee development variables, and employee performance variables, multiple linear regression analysis, multiple linear correlation coefficient tests, partial hypothesis testing or t test, simultaneous hypothesis testing or F test, and calculations. coefficient of determination. The results of the descriptive analysis for the training variable are in the fairly good category, the employee development variable and work performance are in the good category at PT Pacific Medan Industry. Industry. Simultaneously, employee training and development has a positive and significant effect on employee performance at PT Pacific Medan Industry. The contribution of training variables and employee development variables to the increase in employee performance variables at PT Pacific Medan Industry is 0.753 or 75.3%, while the remaining 0.247 or 24.7% is influenced by other variables not examined by the authors in this study. such as work motivation, work culture, work discipline, and so on.
ANALYSIS OF THE EFFECT OF EMPLOYEE TRAINING AND DEVELOPMENT ON EMPLOYEE ACHIEVEMENT PT PACIFIC MEDAN INDUSTRY MEDAN Rosita, Rosita; Stefvy, Stefvy
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1407

Abstract

This study aims to describe the effect of employee training and development on employee performance at PT Pacific Medan Industry. This research uses simple random sampling method. Research respondents are part of the Marketing Department of PT. Pacific Medan Industry, totaling 85 (eighty five) people. The instrument used is a questionnaire to collect data from training variables, employee development variables, and employee performance variables, multiple linear regression analysis, multiple linear correlation coefficient tests, partial hypothesis testing or t test, simultaneous hypothesis testing or F test, and calculations. coefficient of determination. The results of the descriptive analysis for the training variable are in the fairly good category, the employee development variable and work performance are in the good category at PT Pacific Medan Industry. Industry. Simultaneously, employee training and development has a positive and significant effect on employee performance at PT Pacific Medan Industry. The contribution of training variables and employee development variables to the increase in employee performance variables at PT Pacific Medan Industry is 0.753 or 75.3%, while the remaining 0.247 or 24.7% is influenced by other variables not examined by the authors in this study. such as work motivation, work culture, work discipline, and so on.
Co-Authors Diana Afriani Rosita Rosita SALIM, DENNY