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ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Ahmad, Fia Prayola; Fatimah, Hayati; Hasyim, Nur
Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 2 (2019): Account Volume 6 Nomor 2 Edisi Desember 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.426 KB) | DOI: 10.32722/acc.v6i2.2485

Abstract

ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Fia Prayola Ahmadfiaprayola@gmail.com Hayati Fatimahamiramdany@gmail.comNur Hasyimhajinurhasim@gmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACT The aim of this researchwas for describing the compliance of tax responsibility, analyzing the tax planning, and analyzing the company performances at PT XYZ if the tax planning was applied. This research was a qualitative research which used PT XYZ?s Income Tax in 2018 as the object. Data that used in this research were primary data in the form of interview and also secondary data such as PT XYZ?s financial report and fiscal reconciliation report in 2018. The results of this study showed that PT XYZ had fulfilled its tax obligations, such as registering the NPWP and doing the Income Tax Due responsibility such as calculating Income Tax Due of USD 178,018 and Underpaying Income Tax of USD 1,606, paying Income Tax of Rp 22,567,512, and reporting the Income Tax using SPT 1771 - $. The results were also obtained consisting of a tax reduction of USD 30.720 and appearing an Overpaying Income Tax of USD 29.114 as a result of tax planning such as making a nominative list, paying insurance premiums, turning in-kind assistance into benefits, paying pensions to Pension Funds that have been approved by the Minister of Finance, requesting evidence of official travel payments, conduct research and development activities in Indonesia, and carry out CSR activities in accordance with Law No. 36 of 2008. With this tax planning, there was an increase in current ratio of 0.38%, an increase in cash ratio of 0.006%, and a decrease in the debt ratio of 0, 32%. Keywords: Income Tax, Tax Planning, Company Performances ABSTRAK Tujuan dari penelitian ini adalah untuk mendeskripsikan pemenuhan kewajiban perpajakan, menganalisis perencanaan pajak, dan menganalisis kinerja perusahaan PT XYZ setelah penerapan perencanaan pajak. Jenis penelitian ini adalah penelitian kualitatif dengan objek penelitian berupa Pajak Penghasilan (PPh) Badan PT XYZ tahun 2018.Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara serta data sekunder berupa laporan keuangan dan laporan rekonsiliasi fiskal PT XYZ tahun 2018. Hasil dari penelitian ini adalah bahwa PT XYZ telah melaksanakan pemenuhan kewajiban perpajakannya yaitu melakukan pendaftaran NPWP dan melakukan kewajiban PPh Terutang seperti menghitung PPh Terutang sebesar USD 178.018 dan PPh Kurang Bayar sebesar USD 1.606, membayar PPh Terutang sebesar Rp 22.567.512, dan melaporkan PPh Badan menggunakan SPT 1771-$. Diperoleh juga hasil berupa penurunan beban pajak sebesar USD 30.720 dan kemunculan PPh Lebih Bayar sebesar USD 29.114 sebagai akibat dari perencanaan pajak seperti membuat daftar nominatif, membayar premi asuransi, mengalihkan pemberian natura menjadi tunjangan, membayar pensiun kepada Dana Pensiun yang telah disahkan Menteri Keuangan, meminta bukti-bukti perjalanan dinas, melakukan penelitian dan pengembangan di Indonesia, dan melakukan kegiatan CSR sesuai UU No. 36 Tahun 2008. Adanya perencanaan pajak tersebut mengakibatkan timbulnya peningkatan rasio lancar sebesar 0,38%, peningkatan rasio kas sebesar 0,006%, dan penurunan rasio hutang sebesar 0,32%. Kata kunci: Pajak Penghasilan, Perencanaan Pajak, Kinerja Perusahaan.
LAKI-LAKI SEBAGAI SEKUTU GERAKAN PEREMPUAN Hasyim, Nur
Sawwa: Jurnal Studi Gender Vol 12, No 1 (2016): Oktober 2016
Publisher : Pusat Studi gender dan Anak (PSGA) Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.233 KB) | DOI: 10.21580/sa.v12i1.1469

Abstract

Paper ini mengkaji tentang laki-laki yang menjadi sekutu bagi gerakan perempuan. Melalui proses sensitisasi atau penyadaran, laki-laki se­bagai kelompok dominan dalam penindasan atas dasar jenis kelamin dapat memiliki kesadaran feminis atau menjadi bagian dari per­juangan perempuan dalam menghapus ketidakadilan berbasis gender. Namun demikian, posisi laki-laki dalam gerakan perempuan problematis karena privilese dan kekuasaan yang melekat kepada laki-laki sementara keterlibatan mereka dalam gerakan perempuan adalah untuk mendorong laki-laki berhenti menikmati privilese dan kekuasaan sendiri dan selanjutnya mendorong laki-laki untuk mau berbagi privilese dan kekuasaan dengan perempuan. Paper ini meng­upas arah gerakan laki-laki sebagai sekutu gerakan perempuan untuk memastikan bahwa gerakan laki-laki pro-feminis ini benar-benar untuk pencapaian keadilan yang hakiki yakni untuk pencapaian ke­adilan bagi laki-laki dan perempuan dan bukan untuk menciptakan dominasi baru laki-laki dalam ruang-ruang politik perempuan. 
Model of Theory Writing for Applied Master Thesis Based on Genre Nur Hasyim; Ade Sukma Mulya; Abdillah Abdillah; Darul Nurjanah
Journal Polingua: Scientific Journal of Linguistics, Literature and Language Education Vol 7, No 2 (2018)
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.364 KB) | DOI: 10.30630/polingua.v7i2.74

Abstract

The Theory section of the applied master thesis is not easy to write. Research that has investigated the writing efforts and strategies for these parts is also not found. Therefore, this article presents a theoretical part writing model in a genre-based applied master thesis. This model is the result of research conducted with a development research approach. The result is (i) the main needs that need to be written in this section are to describe the theory so that this section needs to be written on the basis of text and report descriptions, (ii) description is the type of text that explains something as it really is; the structure of the description text is (a) something that is explained, (b) part of something described, (iii) report is a type of text that classifies something in its class; Report text structure is (a) things that must be reported, (b) classes / subclasses, (iv) description texts and report texts have linguistic characteristics that are used that need to be referenced so that the author is able to write the theory section correctly and quickly
Pengembangan Pembelajaran Bahasa Indonesia Berbasis Rasionalitas bagi Mahasiswa Lamban Belajar Nur Hasyim; Ade Sukma Mulya; Sri Wahyono
Journal Polingua: Scientific Journal of Linguistics, Literature and Language Education Vol 4, No 2 (2015)
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.469 KB) | DOI: 10.30630/polingua.v4i2.92

Abstract

The research problem is slow learners at Program Pendidikan Berkebutuhan Khusus Politeknik Negeri Jakarta have difficulty in understanding the Indonesian teaching materials, especially in combining the two ideas. These difficulties have an impact on the ability of their writing and speaking skills are low. They cannot make the final project using the correct Indonesian. On the other hand, they are students of diploma 3 that according to KKNI standard that graduation of diploma 3 must have the qualification level 5. Students are slow learner students who have intellectual 65--90, according to Weschler scale. This problem must be found solutions by conducting development of Indonesian learning model based rationality. That rationality model is based on SCREAM by Mangunsong (2009) that the structure, clarity, repetition, anthusiasm, and maximized engagement can make a slow learner students better understand the material, while the research conducted by development research. Research results are Indonesia learning based rationality can be done by (i) based on the structure, (ii) attention law of exercise), (iii) attantion of law of proximity), (iv) attantion law of pleasure), (v) giving repetition, (vi) giving stressing), and proving fun learning.
ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Fia Prayola Ahmad; Hayati Fatimah; Nur Hasyim
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 6 No. 2 (2019): EDISI DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v6i2.2485

Abstract

ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Fia Prayola Ahmadfiaprayola@gmail.com Hayati Fatimahamiramdany@gmail.comNur Hasyimhajinurhasim@gmail.com Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACT The aim of this researchwas for describing the compliance of tax responsibility, analyzing the tax planning, and analyzing the company performances at PT XYZ if the tax planning was applied. This research was a qualitative research which used PT XYZ’s Income Tax in 2018 as the object. Data that used in this research were primary data in the form of interview and also secondary data such as PT XYZ’s financial report and fiscal reconciliation report in 2018. The results of this study showed that PT XYZ had fulfilled its tax obligations, such as registering the NPWP and doing the Income Tax Due responsibility such as calculating Income Tax Due of USD 178,018 and Underpaying Income Tax of USD 1,606, paying Income Tax of Rp 22,567,512, and reporting the Income Tax using SPT 1771 - $. The results were also obtained consisting of a tax reduction of USD 30.720 and appearing an Overpaying Income Tax of USD 29.114 as a result of tax planning such as making a nominative list, paying insurance premiums, turning in-kind assistance into benefits, paying pensions to Pension Funds that have been approved by the Minister of Finance, requesting evidence of official travel payments, conduct research and development activities in Indonesia, and carry out CSR activities in accordance with Law No. 36 of 2008. With this tax planning, there was an increase in current ratio of 0.38%, an increase in cash ratio of 0.006%, and a decrease in the debt ratio of 0, 32%. Keywords: Income Tax, Tax Planning, Company Performances ABSTRAK Tujuan dari penelitian ini adalah untuk mendeskripsikan pemenuhan kewajiban perpajakan, menganalisis perencanaan pajak, dan menganalisis kinerja perusahaan PT XYZ setelah penerapan perencanaan pajak. Jenis penelitian ini adalah penelitian kualitatif dengan objek penelitian berupa Pajak Penghasilan (PPh) Badan PT XYZ tahun 2018.Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara serta data sekunder berupa laporan keuangan dan laporan rekonsiliasi fiskal PT XYZ tahun 2018. Hasil dari penelitian ini adalah bahwa PT XYZ telah melaksanakan pemenuhan kewajiban perpajakannya yaitu melakukan pendaftaran NPWP dan melakukan kewajiban PPh Terutang seperti menghitung PPh Terutang sebesar USD 178.018 dan PPh Kurang Bayar sebesar USD 1.606, membayar PPh Terutang sebesar Rp 22.567.512, dan melaporkan PPh Badan menggunakan SPT 1771-$. Diperoleh juga hasil berupa penurunan beban pajak sebesar USD 30.720 dan kemunculan PPh Lebih Bayar sebesar USD 29.114 sebagai akibat dari perencanaan pajak seperti membuat daftar nominatif, membayar premi asuransi, mengalihkan pemberian natura menjadi tunjangan, membayar pensiun kepada Dana Pensiun yang telah disahkan Menteri Keuangan, meminta bukti-bukti perjalanan dinas, melakukan penelitian dan pengembangan di Indonesia, dan melakukan kegiatan CSR sesuai UU No. 36 Tahun 2008. Adanya perencanaan pajak tersebut mengakibatkan timbulnya peningkatan rasio lancar sebesar 0,38%, peningkatan rasio kas sebesar 0,006%, dan penurunan rasio hutang sebesar 0,32%. Kata kunci: Pajak Penghasilan, Perencanaan Pajak, Kinerja Perusahaan.
Genre-Based Writing Model: A Study on Politeknik Negeri Jakarta’s Applied Master Thesis ‘Results and Discussions’ Nur Hasyim; Ade Sukma Mulya; Darul Nurhanah
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 2 (2019): July 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.018 KB) | DOI: 10.31940/soshum.v9i2.1433

Abstract

It has been well understood that writing the “result and discussion” part of a Thesis is a challenging task. The task had been found to be highly challenging by the students of Applied Master Program. The current study employed genre theory to investigate the writing model prototype in use for the “results and discussions” parts of Applied Master Thesis. Genre theory was developed by Swales (1990), Martin & Rose (2007), and Wiratno & Santosa (2011). The research paradigm employed for the current study is the developmental research paradigm. The current study is motivated by the limited number of studies on issues regarding the writing of the “results and discussions” part of a Thesis. The current study found (1) the main requirement that needs to be written in “results and discussions” parts is describing the results and discussing the results, based on the theory in use. The “results and discussions” parts need to be written by using descriptive text, report text, and discussion text basis, (2) descriptive text is a kind of text that explains something as it is. The structure of the descriptive text is (a) thing described generally, and (b) parts of things described. (3) Report text is a text that used to classify data. The structure of report text is (a) something reported and (b) class or subclass from something. (iv) Discussion text is a text that explains the phenomenon from two sides: pro and contra. The structure of discussion is (a) issue statement, (b) pro argumentation, (c) contra argumentation, (d) conclusion/recommendation. (4) Descriptive text, report text, and discussion text have linguistic characteristics, such as the verb, adjective, and conjunction that commonly can be used in order writers can make the research results and discussion part correctly and quickly.
Piloting Strategies in Translating Adjective Nur Hasyim
JURNAL Al-AZHAR INDONESIA SERI HUMANIORA Vol 6, No 2 (2021)
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/sh.v6i2.805

Abstract

Parts of speech are important knowledge that needs to be known in the learning language unit to find out the appropriate meaning. Parts of speech indicate the function of the word in forming the meaning within the sentence. This research investigates the translation model of emotional intelligence terms in root word and derivative, especially in adjective type as piloting strategies in translating adjective. The research objectives are (i) to construct a translation model of translating adjectives, (ii) to describe the adjective translation model, and (iii) to describe the way to use the model. The study was using a research development approach. A model was a product of the translation stage based on translation techniques in producing good translation quality. The research was developed based on the research conducted by Nur Hasyim (2019) about “The Translation Analysis of Emotional Intelligence Terms on the book entitled Working with Emotional Intelligence by Daniel Goleman (2019)”. The substance of the model was based on proposed translation techniques such as established- equivalent, transposition, modulation, or borrowing. Those techniques are the considerable techniques that can be used to navigate in translating adjectives to obtain good translation quality.Keywords - Adjective, Emotional intelligence, Developmental research, Piloting strategies, Translation model, Translation quality.
UJI COBA PROTOTIPE MODEL PENULISAN SKRIPSI SARJANA TERAPAN BERBASIS GENRE Sri Wahyono; Ade Sukma Mulya; Nur Hasyim
Epigram Vol 15 No 1 (2018)
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.22 KB) | DOI: 10.32722/epi.v15i1.1218

Abstract

AbstractIn order to create writing model of applied bachelor final project, prototype model prototype tested by ten Politeknik Negeri Jakarta accounting department bachelor of the applied student. The test done by comparing the texts they created before and after they were given the briefing of the prototype model. The aspects that had been compared are the accuracy (i) to write the need of background analysis, (ii) on the use of the text type, (iii) on the use of the text structure, (iv) on the use of the conjunction , (v) on the use of working process, and (vi) on the use of adjective. Although there were compared by analysis of the content. Result shows that before briefing given, six aspects show the inaccuracy, while after the briefing shows that 7 of 10 is accurate. Therefore, the model prototype is effective enough to improve the thesis background of analysis writing ability.Keyword : prototype model, applied bachelor final project, genreAbstrakDalam rangka menghasilkan model penulisan skripsi berbasis genre dilakukan uji coba prototipe model kepada sepuluh mahasiswa jurusan akuntansi jenjang sarjana terapan Politeknik Negeri Jakarta. Uji coba dilaksanakan dengan cara membandingkan teks skripsi yang mereka hasilkan sebelum diberikan pembekalan pengetahuan prototipe model penulisan dan setelah diberikan pembekalan. Aspek yang dibandingkan mencakup ketepatan (i) dalam menuliskan kebutuhan penulisan bagian yang mereka tulis, (ii) dalam memanfaatkan jenis teks yang digunakan, (iii) dalam menerapkan struktur teks yang digunakan, (iv) dalam menggunakan kata penghubung, (v) dalam menggunakan proses kerja, dan (vi) dalam menggunakan kata sifat. Adapun pembandingan dilakukan dengan melakukan analisis konten. Hasil penelitian menunjukkan bahwa sebelum dilakukan pembekalan, pada keenam aspek tersebut menunjukkan ketidakakuratan dalam penggunaannya, sementara setelah dilakukan pembekalan bahwa 7 dari 10 teks menunjukkan ketepatan dalam penggunaan. Dengan demikian, dapat disampaikan bahwa prototipe model dapat disebut efektif digunakan untuk meningkatkan kemampuan menulis latar belakang masalah skripsi sarjana terapan.Kata Kunci: prototipe model, skripsi sarjana terapan, genre
Lexical Cohesion Analysis On Scopus Indexed-Journal Entitled “A New Control Method For Power Based On Dynamic Evolution Control “ Sri Wahyono; Nur Hasyim; Ade Sukma Mulya
Epigram Vol 17 No 1 (2020)
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.828 KB) | DOI: 10.32722/epi.v17i1.3313

Abstract

Cohesion is a semantic concept and part of the system of a language. The language can be orally or written. One of the indicators of good discourse (written) is having good cohesion and coherence aspect. This study is entitled Lexical Cohesion Analysis on Scopus-Indexed-Journal entitled “A New Control Method for Power based on Dynamic Evolution Control“. The aim of this study is to identify and describe the lexical cohesion in the Scopus-indexed article journal. This study is a qualitative research. The data sources in this study an article Scopus indexed-journal was obtained by purposive sampling. Furthermore, analysis of the data was done by identifying and classifying the data that related to cohesion, based on the theory of Halliday and Hasan (1976) and also analyzing used Spradley (1980). Based on the analysis, it was found five things related to cohesion and coherence. First, lexical cohesion devices which are used consist of repetition, synonymy, antonymy, hyponymy, and meronymy. The most frequent lexical cohesion used is repetition. Therefore, it can be of an interest to the (future) writer or researcher who are involved in writing journal. The study concludes that lexical cohesion determines writers’ tones in writing article and this ultimately contributes significantly enough in constructing persuasion and strong desire to persuade editorial boards of the journal to accept the article. It has also been highlighted that the findings of this study could be broaden in grammatical cohesion, and also be beneficial to researchers and ESL/EFL learners especially in persuasive and academic writing. Those aspects and factors can be considered to certain paper or journal article whether rejected or accepted in Scopus-indexed journal.
Strategi Politeknik Negeri Jakarta untuk Meningkatkan Akreditasi dan Reputasi Internasional Tri Widjatmaka; Nur Hasyim; Zainal Nur Arifin; Nedsal Sixpria
EPIGRAM (e-journal) Vol 19 No 1 (2022): Epigram Volume 19 Nomor 1 Tahun 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/epi.v19i1.3799

Abstract

This article describes the strategies of Politeknik Negeri Jakarta to increase its accreditation and international reputation. Its material is from the qualitative research results entitled Politeknik Negeri Jakarta strategy to accreditation dan international reputation increasing. The research problem is the strategy of the Politeknik Negeri Jakarta in increasing accreditation and Increasing International Reputation is not yet known so the purpose of the research is to describe the strategies of  Politeknik Negeri Jakarta in increasing accreditation and international reputation. The data collected by participant observation and documentation study, while data analysis used qualitative analysis: domain analysis, taxonomy analysis, componential analysis, and finding cultural themes. The main findings are (i) its policies to become international reputation and accreditation, among others:  increasing the study program accreditation on national and international standards, increasing the PNJ rating at the international level, and increasing the number of the international network, (ii) its programs, inter alia: increasing of quality of study programs, monitoring the quality assurance on study programs, and increasing the quality of the international network. The conclusion is that Politeknik Negeri Jakarta has made various efforts in order to become an international polytechnic.