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P. Helen Widjaja
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

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Penerapan Metode Gross Up Dalam Penghitungan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pajak Penghasilan Badan Pada PT XYZ P. Helen Widjaja; Ade Yono
Jurnal Ekonomi Vol. 21 No. 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.26

Abstract

This case study was conducted to see the implementation of tax planning for Income Tax Article 21 using 4 (four) alternatives. Based on the analysis, implementation of the gross-up method will provide greater tax savings compared with other alternatives. Calculation of Income Tax Article 21 using gross-up method can result in increasing employees' gross salary, and also will affect the corporate profit decrease because the expense that can be deducted in the fiscal will be increase, so that the corporate income tax borne by the corporate is going down. On the other hand, the gross-up method is advantageous because the employee will receive larger take-home pay.
Analisis Perbandingan Beban Pajak Penghasilan Terhutang Menurut Pasal 31E Undang-Undang Pajak Penghasilan Dengan Peraturan Pemerintah Nomor 46 Tahun 2013 Pada PT ABC P. Helen Widjaja; Jason Pratama
Jurnal Ekonomi Vol. 22 No. 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.188

Abstract

This case study was analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 the Year 2013 on PT ABC. The results of this study prove that according to Government Regulation No. 46 the Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act
Pengaruh Gaya Kepemimpinan Participative Terhadap Prestasi Kerja Dan Kinerja Karyawan Pada PT Hero Supermarket TBK. Bintaro Divisi Sales Support Inge Pratiwi; P. Helen Widjaja; Christina Catur Widayati
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.335

Abstract

This study aims to examine and analyze the influence of participative leadership style on employee performance dan performance. The research method used in this research is descriptive method. This research object is employee sales support division of PT Hero Supermarket Tbk. Bintaro with a population of 70 people. The sampling technique used a saturated sample with a sample size of 70 people. The approach used in this research is structural equation model (SEM) with Smart-PLS analysis. The result of this study show participative leadership style has a positive and significant impact on work performance. Participative leadership style has a positive and significant impact on employee performance.
Evaluasi Penerapan Tarif PPh Pasal 17 Ayat 2 UU NO. 36 Tahun 2008 Pada PT SCK P. Helen Widjaja; Deta Krisnandy
Jurnal Ekonomi Vol. 21 No. 2 (2016): July 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i2.489

Abstract

This case study was conducted to know the ratio of corporate income tax using the rates of Income Tax Article 17, paragraph 2 and the rates of Income Tax Article 4, paragraph 2 of Law Number 36 of 2008 on Income Tax and the impact acquired by corporate from the application of both of these rates. The results of this case study showed that the calculation of corporate income tax using Income Tax Article 17, paragraph 2 of Law Number 36 of 2008 had a positive impact on the corporate.
Co-Authors Ade Yono Christina Catur Widayati Deta Krisnandy Inge Pratiwi Jason Pratama