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All Journal Asas: Jurnal Sastra BASASTRA Chemica: Jurnal Ilmiah Kimia dan Pendidikan Kimia Wahana Didaktika Prosiding Universitas PGRI Palembang Kajian Linguistik dan Sastra Lingua Franca: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis LEKSIKA Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) Jurnal Ilmiah Fillia Cendekia Midwifery Journal Logat: Jurnal Bahasa Indonesia dan Pembelajaran Jurnal Kumparan Fisika Social, Humanities, and Educational Studies (SHEs): Conference Series Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik JKPBL (Jurnal Kesehatan Panca Bhakti Lampung) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Akrab Juara : Jurnal Ilmu-ilmu Sosial KLITIKA Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Luminous: Riset Ilmiah Pendidikan Fisika Seminar Nasional Hasil Penelitian LP2M UNM Chemedu: Jurnal Ilmiah Pendidikan Kimia Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Journal Innovation In Education JURNAL MITRA MANAJEMEN Problematika Hukum Jurnal Ilmiah Multidisiplin Ilmu Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Padamu Negeri
Sugiarti Sugiarti
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Journal : Akrab Juara : Jurnal Ilmu-ilmu Sosial

 1 
ANALISIS PERBEDAAN KREDIT MANTAP PENSIUN ANTARA SEBELUM PENSIUN (BUP) DENGAN SESUDAH PENSIUN (NON BUP) PADA PT BANK MANDIRI TASPEN KK RAWAMANGUN Sugiarti Sugiarti; Rina Oktiyani; Putri Puji Astuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 5 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kredit mantap pensiun untuk pegawai yang belum pensiun (BUP) dengan pegawai yang sudah pensiun (NON BUP). PT Bank Mandiri Taspen KK Rawamangun merupakan perusahaan yang bergerak dalam bidang keuangan bank di bawah naungan PT Bank Mandiri. Salah satu fasilitas pinjaman kredit yang berada di PT bank Mandiri Taspen KK Rawamangun yaitu Kredit Mantap Sebelum Pensiun (BUP) dan Kredit Mantap Sesudah Pensiun (NON BUP). Metode penelitian menggunakan metode kuantitatif dengan Uji Independent Samples T Test dan Uji Homogenitas Varians. Data penelitian variabel X1 adalah data pinjaman kredit nasabah sebelum pensiun (BUP) dan variabel X2 adalah data pinjaman kredit nasabah setelah pensiun (NON BUP). Dari mengujian diketahui variabel X1 dan X2 memiliki persamaan (homogen) dan hasil dari tes t rata-rata pinjaman kredit mantap pensiun antara sebelum pensiun (BUP) dengan sesudah pensiun (NON BUP) pada PT Bank Mandiri Taspen yaitu berbeda. Selama tahun 2020 pinjaman kredit mantap sebelum pensiun (BUP) lebih banyak dibandingkan dengan pinjaman kredit nasabah sesudah pensiun (NON BUP).
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
ANALISIS PERBEDAAN KREDIT MANTAP PENSIUN ANTARA SEBELUM PENSIUN (BUP) DENGAN SESUDAH PENSIUN (NON BUP) PADA PT BANK MANDIRI TASPEN KK RAWAMANGUN Sugiarti Sugiarti; Rina Oktiyani; Putri Puji Astuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 5 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Penelitian ini dilakukan untuk mengetahui perbedaan kredit mantap pensiun untuk pegawai yang belum pensiun (BUP) dengan pegawai yang sudah pensiun (NON BUP). PT Bank Mandiri Taspen KK Rawamangun merupakan perusahaan yang bergerak dalam bidang keuangan bank di bawah naungan PT Bank Mandiri. Salah satu fasilitas pinjaman kredit yang berada di PT bank Mandiri Taspen KK Rawamangun yaitu Kredit Mantap Sebelum Pensiun (BUP) dan Kredit Mantap Sesudah Pensiun (NON BUP). Metode penelitian menggunakan metode kuantitatif dengan Uji Independent Samples T Test dan Uji Homogenitas Varians. Data penelitian variabel X1 adalah data pinjaman kredit nasabah sebelum pensiun (BUP) dan variabel X2 adalah data pinjaman kredit nasabah setelah pensiun (NON BUP). Dari mengujian diketahui variabel X1 dan X2 memiliki persamaan (homogen) dan hasil dari tes t rata-rata pinjaman kredit mantap pensiun antara sebelum pensiun (BUP) dengan sesudah pensiun (NON BUP) pada PT Bank Mandiri Taspen yaitu berbeda. Selama tahun 2020 pinjaman kredit mantap sebelum pensiun (BUP) lebih banyak dibandingkan dengan pinjaman kredit nasabah sesudah pensiun (NON BUP).
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
Co-Authors Ade Messy Indriani Bawon Wiji Dian Prasasti Bs Titi Haerana Budhi Adhiani Dea Tirsa Yolanda Desiana E. Sugesti Devi Mariyani Eka Fatikasari Eka Wijayanti Ellyta Muchtar Erli Wildaniyah Fisnia Pratami Fitri Rahmiyatun Fitriani Fitriani Galuh Farah Rahma Yunita Herawati Herawati Herni Fitriani Icha Fina Fanesha Irawati Irawati joni gusmali Jusniar Jusniar Leni suciati Lukmanul Hakim.S Lutvi Qolbiyatu Zuhro NH Mardiah Hayati Mega Wahyu Lestari Merlyn Merlyn Miftahul Hasanah Muzayyanah Yuliasih Nadia Ulil Azmi Neni Widaningsih Nessy Nessy Oktiyani, Rina Patricia Lubis, Patricia Prety Ratna Sari Putri Puji Astuti Rani Raharjanti Reski Ihsan Humang RM Teddy Aliudin RR. Ella Evrita Hestiandari Sendy Firmansyah Sindi Qurotul Uyun Siti Asriati Siti Dharmawati Siti Koriah Sunarni Sunarni Suryani Suryani Susena Susena Syatirah Djalaluddin Talitha Lulu Kharisma Tika Safitri Udi Samanhudi Ulfah Hidayati Vella Julia Wahyu Widodo Wimpi Calesta