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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

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.

Pengaruh Sosialisasi Perpajakan, Tarif Pajak, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kelurahan Durian, Kecamatan Medan Timur Soraya Tanjung, Febrina; Sihite, Lestari; Stefvy
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.4371

Latar belakang: Wajib Pajak yang akan membayar pajak tentunya perlu memahami manfaat dalam membayar pajak dan fungsi dari pajak itu sendiri. Semakin tingginya pemahaman tentang peraturan perpajakan, maka Wajib Pajak akan semakin patuh dalam membayar pajak. Metode pengabdian: Pengabdian masyarakat dilakukan secara non formal dengan melakukan sosialisasi, memberikan informasi dan tanya jawab kepada peserta yang hadir dari Kelurahan Durian, Kec. Medan Timur. Hasil pengabdian: Hasil yang didapatkan dalam kegiatan pengabdian masyarakat ini yaitu berupa penyampaian materi tentang pemahaman pajak yang terlaksana dengan baik. Kesimpulan: Para peserta mulai memahami mengenai perpajakan serta menambah wawasan dan pengetahuan betapa pentingnya pemahaman perpajakan dan pentingnya pajak

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

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

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.

Sosialisasi Prinsip Pemungutan Pajak Terhadap Wajib Pajak di Sekolah Gajah Mada Medan Wijaya, Selvia Fransiska; Soraya Tanjung, Febrina; Stefvy
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v3i2.6505

Latar belakang: Peran generasi muda untuk sadar pajak merupakan salah satu bentuk kontribusi bagi negara karena pajak sangat penting dalam membiayai kegiatan pembangunan dan untuk pembelanjaan negara. Metode pengabdian: Pengabdian masyarakat dilakukan secara formal dengan melakukan sosialisasi, memberikan pengetahuan dan pemahaman mengenai prinsip pemungutan pajak terhadap wajib pajak kepada siswa-siswi SMA Sekolah Gajah Mada Medan hingga selesai dan mencapai hasil yang diinginkan. Hasil pengabdian: Hasil yang didapatkan dalam kegiatan pengabdian masyarakat ini yaitu berupa penyampaian materi tentang prinsip pemungutan pajak terhadap wajib pajak pajak yang terlaksana dengan baik. Kesimpulan: Para peserta mulai memahami mengenai perpajakan serta menambah wawasan dan pengetahuan mengenai apa itu pajak, siapa saja yang masuk kriteria wajib pajak, apa saja yang menjadi hak dan kewajiban wajib pajak dan bagaimana asas pemungutan pajak dan sistem pemungutan pajak di indonesia. Melalui kegiatan PKM ini dapat disimpulkan bahwa edukasi perpajakan pada dasarnya sudah bisa dimulai sejak pada saat generasi muda mulai dari sekolah tingkat menengah ke perguruan tinggi.

Pengayaan Manajemen Usaha Bagi Pengurus Dan Karyawan Koperasi Simpan Pinjam Stefvy; Deva Djohan; Robin; Thamrin; Ika Puspa Satrianny
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi khususnya KSP CU. Damai Sejahtera Medan. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankan fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan LPPM dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakan dengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan PPM terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di KSP CU. Damai Sejahtera Medan.

The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024
Publisher : Universitas Muhammadiyah Palu

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.

Analisis Beban Penyusutan Aktiva Tetap Dan Pengaruhnya Terhadap Pajak Penghasilan Badan Pada PT Eka Plafindo Jaya Medan Afriani, Diana; Salim, Denny; Stefvy, Stefvy
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2608

The purpose of this research is to know the impact of implementation of fixed asset depreciation according to income tax provision to entity income tax in PT Eka Plafindo Jaya Medan. Types of this research is in form of descriptive research with case study in PT Eka Plafindo Jaya Medan. Data which is collected is secondary data include the the depreciation calculation, entity income tax calculation, presentation of financial statement in year 2023 and other information which is related with this research. The research result shows that fixed asset depreciaton method according to income tax provision has impact in increasing of entity’s income tax at PT Eka Plafindo Jaya Medan in year 2023. There is difference between commercial depreciation expense and fiscal depreciation expense because there is difference in using of depreciation method. The company implements straight line method in calculating depreciation expense. The group of fixed asset is not determined properly by the company. The company does not conduct fiscal correction on difference between commercial depreciation expense and fiscal depreciation expense. The company does not calculates the depreciation expense of building, vehicle and furniture properly according to income tax provision. There is improper depreciation rate of fixed asset on building, vehicle and furniture. The depreciation expense in the company is Rp 823,500,000.00. The depreciation expense based on income tax provision is Rp 572,375,000.00. The company should conduct fiscal correction in amount of Rp 251,125,000.00. The fiscal correction will increase the taxable income in amount of Rp 251,125,000.00. The entity income tax in company is Rp 698,748,750.00. After implementation of depreciation of fixed asset based on income tax provision, the entity income tax expense is Rp 761,530,000.00.

PENERAPAN METODE PENYUSUTAN MENURUT KETENTUAN PAJAK DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN BADAN DI PT BUANA RANTAI BERKAT ABADI MEDAN Stefvy; Denny Salim
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.415

This research was conducted at PT Buana Chain Berkat Abadi Medan. This company is a spare parts distributor. The company has many fixed assets. Depreciation costs have an impact on company profits. Companies realize that the right depreciation method can minimize corporate tax income in a particular tax year. However, the depreciation method must be carried out based on the Income Tax Provisions in calculating tax income correctly. Company employees do not have sufficient experience and skills in taxation. Under these conditions, there is a possibility that employees may make mistakes in applying the depreciation method based on the Income Tax Provisions. The correct depreciation method in accordance with the Income Tax Provisions has an impact in determining the correct Corporate Income Tax. This research will analyze the application of depreciation methods in companies so that companies can recognize depreciation costs correctly in calculating the entity's tax income. In addition, this research can provide information on appropriate depreciation methods that can be used to minimize income tax payments for a particular tax year.

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