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Journal : MEDIA

DAMPAK Psl. 7 atas UU NO. 36 TAHUN 2008 TERHADAP PELAKSANAAN PMK NO. 137/PMK.05/2005 PADA PENGENAAN PPH PASAL 21ATAS PEGAWAI TETAP Yulita Setiawanta
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

Taxation Laws change frequently implicates the part of the pattern of self assestment System which adopted by the tax law in Indonesia. Especially the imposition of income tax article  21 about regular employee. The changes are also properly considered by the Government in order to fill the state income derived from non-oil and gas sector that has been the main source of the income, annually. A change in income tax article 21 of regular employees although not individually significant, but when added together aggregately  with certain assumption,  it will achieve considerable value. It has also been consciously recognized by government, however, if the assumption of obedience taxpayer increases and the number of taxpayers is also in a good growth, the state income tax also does not decline, but it will  expected to  increase. An individual taxpayer or a regular employee, especially who receive only from one main source of income becomes a little bit helped by the reduction of  taxes that must be paid  in each tax period.
PENYESUAIAN BESARNYA PTKP BERDASARKAN PMK-162/PMK.011/2012 ATAS PMK-252/PMK.03/2008 TENTANG PAJAK ATAS PENGHASILAN SEHUBUNGAN DENGAN PEKERJAAN ORANG PRIBADI ( KAJIAN UNTUK PEGAWAI TETAP) Yulita Setiawanta
MEDIA Vol 19, No 2 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

This research-based review of the literature by using Article 7:  Act No.. 36 of 2008 on the exemption in respect of income tax that is operationally Personal translated through PMK-252/PMK.03/2008 (effective from January 1, 2009) concerning guidelines on income tax withholding with respect to employment, services, and activities People PMK-162/PMK.011/2012 personal with (effective from October 22, 2012 (provisions on adjusting the amount of income exempt from tax came into effect on January 1, 2013). diskritif Comparative Methods used by the literature to explain or elaborate on the case approach each tax regulation is then contrasting. Objects used are fictitious or imaginary taxpayer. Results of this study indicate that, it is necessary to adjust the latest tax regulations relating to the calculation of the income tax article 21 permanent employees.
Analisis Pengaruh Budaya, Kelas Sosial, Psikologis, Harga dan Promosi Terhadap Keputusan Studi Lanjut ke Program Sarjana Bidang Studi Akuntansi ( Studi Kasus Mahasiswa Baru Akuntansi S1 UDINUS ) Yulita Setiawanta; Nila Tristiarini
MEDIA Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

This study aims to determine the factors that influence the student's decision in choosing further study at university, especially choosing to study accounting program S1 FEB UDINUS Semarang. The factors used in the study is Cultural Factors, Social Class, Psychological, Price and Promotion. These factors are also relevant to factor in the marketing mix, where the accounting courses are also interested to know the background of the decision of the selection offurtherstudy. The population in this study were all freshmen courses accounting S1 FEB Force UDINUS year 2012-2013 as many as 267 students. Sample representativeness approach with Slovin formula obtained 160 samples, but the data are processed only 159 samples only. Distribution of questionnaires to the sample using random sampling method, in which samples randomly encountered. Data quality test reliability and validity, test assumptions Classical, Regression Test,ANOVA and coefficient determinant. The results obtained are factors Culture, Social Class and Promotion does not significantly influence the decision studui further. While the price factor and the Psychological Impact of the decision signifikasn further studies. Perfect model with sig. 0.000, coefficient determinant inthevalue of 49.10 percent.