Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Sinergi International Journal of Accounting and Taxation
Christian, Tommy
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM PENINGKATAN POTENSI USAHA UMKM DI PASAR MODERN INTERMODA BSD PADA MASA PANDEMI COVID 19 Hamsinah, Hamsinah; Utami, Sri; Irving A.S, Mokhamad; Agus L., Nuristya; Hartoyo, Sugi; Christian, Tommy
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13528

Abstract

Kegiatan Pengabdian Kepada Masyarakat pada hari Rabu 23 September 2020 ini dilakukan oleh Mahasiswa Magister Manajemen Universitas Pamulang dengan Pengelola Pasar Modern Intermoda BSD Tangerang bekerjasama dengan PT. Sarana Jakarta Ventura dengan tujuan untuk memberikan pelatihan kepada para pelaku UMKM yang ada di pasar modern Intermoda BSD agar mampu bangkit dan mandiri khususnya pada masa pandemi. Adapun metode yang digunakan yaitu ceramah, diskusi, dan pemberian materi mengenai strategi manajemen sumber daya manusia yang harus dilakukan oleh UMKM agar dapat survive pada masa pandemic ini, Kesimpulan dari Pengabdian Kepada Mayarakat di Pasar Modern BSD City ini adalah UMKM membutuhkan bantuan pelatihan SDM dan pendampingan agar dapat  bangkit dan mandiri dimasa pandemi ini. Solusi yang diberikan adalah bantuan pelatihan SDM bagi UMKM.Keywords: Strategi  Manajemen Sumber Daya Manusia; Peningkatan Potensi; UMKM
Analysis of Gross Up and Net Method in Tax Planning Order Study Case in PT. Sumber Citra Megah Christian, Tommy; Hardan, Ahmaf Omar Nafi
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): May 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.7

Abstract

A tax management system for the effective is the most important thing to stay in a current situation. There needs to be a tax planning in the work plan without having to violate prevailing tax law. Implementation planning income tax article 21 by the company expected to minimize employees tax cost, that will benefit both sides. This research using any objects PT. Sumber Citra Megah. Implementation planning income tax article 21 by the company is expected to to minimize the tax charges to be indebted issued employees, that automatically be able to maximize profit after tax. The result showed that PT. Sumber Citra Megah do not planning income tax article 21 optimally because the calculation of THR, the salary employees and the competitive salary survey. Based on the research, company must evaluate income tax article 21 planning optimally by did not violate tax provisions apply. In this case, the company should provide income tax allowances using the gross up method, and replace the provision of in-kind with allowances in the form of money that flow directly to employees, because that way these costs can increase the company's fiscal costs and on the side of the employees it is also profitable because their take home pay will increase.
Co-Authors Agus L., Nuristya Hamsinah Hamsinah, Hamsinah Hardan, Ahmaf Omar Nafi Hartoyo, Sugi Irving A.S, Mokhamad Sri Utami