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All Journal Jurnal Mahasiswa Perpajakan JAM : Jurnal Aplikasi Manajemen International Journal of Local Economic Governance
Srikandi Kumadji
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS KARYAWAN TETAP PT. PETROKIMIA GRESIK (Studi Kasus Pada PT. Petrokimia Gresik) Permatasari, Anastasia Intan Sri; Kumadji, Srikandi; Effendi, Idris
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

PT. Petrokimia Gresik is a company engaged in the production of fertilizer. The company is located in the town of gresik, east java. In terms of tax, these companies have carried out in accordance with the regulations of tax laws in Indonesia. the company also has financial system which in combination with the law. But with a less well paid in this company, it is not bad for the country. Character still in their default state, and they can be overcome. Keyword: Income Tax, The Regulations of Tax, and Financial System. ABSTRAK PT. Petrokimia Gresik adalah perusahaan yang bergerak di bidang produksi pupuk. Perusahaan ini terletak di kota Gresik, Jawa Timur. Dalam hal perpajakannya, perusahaan ini sudah melaksanakannya sesuai dengan peraturan Undang-Undang perpajakan di Indonesia. Perusahaan ini juga mempunyai sistem keuangan perusahaan yang di gabungkan dengan Undang-Undang. Tetapi dengan halnya kurang bayar pada perusahaan ini, tidaklah berakibat buruk bagi negara. Sifatnya masih dalam keadaan standar, dan masih bisa diatasai. Kata Kunci: PPh 21, Undang-Undang Perpajakan, dan Sistem Keuangan.
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PELAPORAN PPH PASAL 21 ATAS PNS TNI AD POMDAM V/BRAWIJAYA SURABAYA Pratiwi, Vicky Yuliandhani; Kumadji, Srikandi; Effendi, Idris
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Public servant earn a steady income based on the salary and allowances. Public servant’s income will become the subject of Income Tax Article 21, which is cut by the paymaster or treasurer. The system is known by the name of witholding tax system. The purpose of this study is to analyze and evaluate the suitability of the calculation and remittance Income Tax Article 21 carries out by Pomdam V/Brawijaya Surabaya with the Tax Act number 36 of 2008. This study uses a qualitative approach with descriptive research. The result, there’s miscalculation in terms of cost position, as a result the tax paid and reported to be larger than it should. Keywords: income tax, public servant, witholding ABSTRAK Pegawai Negeri Sipil (PNS) mendapat penghasilan tetap yaitu gaji dan tunjangan. Penghasilan yang diterima PNS akan dikenai Pajak Penghasilan (PPh) pasal 21 yang dipotong oleh juru bayar atau bendaharawan, sistem ini memiliki nama witholding tax system.Tujuan penelitian adalah untuk menganalisis dan mengevaluasi kesesuaian perhitungan dan penyetoran PPh pasal 21 yang dilakukan oleh Pomdam V/Brawijaya Surabaya terhadap Undang-Undang Perpajakan Nomor 36 Tahun 2008. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa dalam melakukan penghitungan dan pemotongan pajak masih ditemukan kesalahan hitung dalam hal Biaya Jabatan. Akibat kesalahan ini, pajak yang disetor dan dilaporkan menjadi lebih besar dari seharusnya.   Kata Kunci: Pajak Penghasilan, PNS, Witholding
Community Based Marketing and Customer Live Time Value: an Analysis on Their Potential for Improving the Economy of East Java Province Kusumawati, Andriani; Kumadji, Srikandi; Azizah, Devi Farah
International Journal of Social and Local Economic Governance Vol. 2 No. 1 (2016)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2016.002.01.10

Abstract

The purpose of this study was to analyse the typology and factors determining the formation of customer communities, to know the patterns and forms of costumer communities, and to examine product penetration to customer communities in East Java province. This study uses a mixed method research with exploratory approach. A qualitative approach is used to find answers to the objectives of the study. Typology of communities based on factors forming the communities can be due to similarities in brand or product consumed. Product penetration in each community can be done without any intervention or direct relationship with the company. The relationship between companies and communities can be divided into three forms. First, companies do not undertake any relationship with communities. Second, companies provide sponsorship and assistance for community activities incidentally. Third, companies build continuous collaboration with communities to organize joint activities. Quantitative testing of the 16 (sixteen) hypotheses shows that only 6 (six) hypotheses are supported by this study model. These results are expected to represent the contribution of Community Based Marketing in improving the Customer Lifetime Value and its implications for the economy of East Java Province.
Pengaruh Kualitas Layanan terhadap Citra Perusahaan, Kepuasan, Komitmen dan Loyalitas Nasabah (Studi pada Nasabah Tabungan BritAma Bank Rakyat Indonesia (BRI) di Provinsi Sulawesi Tenggara) Nasrul, Nasrul; Albabsji, Taher; Nimran, Umar; Kumadji, Srikandi
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

This study aimed to see the influence of service quality on corporate image, satisfaction, commitment and loyalty of customers of Bank Rakyat Indonesia in Southeast Sulawesi. Originality of this study is the addition of variables related to commitment customers are then connected with customer loyalty analysis approach in this research is descriptive statistical analysis and analysis of Structural Equation Modeling (SEM). Research results indicate that there are ten hypotheses received or significantly related, whereas no significant variable is the relationship of the customer satisfaction variable does not significantly influence veriabel commitment to customer.
Dampak Merek, Palayanan dan Proses dalam Sharia Marketing Value serta Socially Responsible Investment terhadap Citra Perusahaan dan Keputusan Investasi (Survei pada Investor Divisi Syariah PT XYZ, Jakarta) Bafadhal, Aniesa Samira; ., Suharyono; Kumadji, Srikandi
Jurnal Aplikasi Manajemen Vol. 10 No. 4 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.207 KB) | DOI: 10.21776/

Abstract

The fragility of the capitalist economic system and the increasing competition in the capital markets make sharia securities firms need to implement competitive and market-oriented marketing strategiesbut still consider ethical investments, socially and in accordance with the principles of sharia through the implementation of sharia marketing strategies. This study aimed to test the marketing concept based onthe paradigm or Shariah Marketing Value consisting of Sharia Brand, Sharia Services, Sharia Process and evaluate the implementation of Socially Responsible Investment, which are assuwed to attect CompanyImage and the Investment Decision of investors. The population of this study is Sharia Division investors in PT.XYZ, Jakarta at 2011. The results of the data analysis by using Partial Least Square (PLS) are: 1) ShariaBrand, Sharia Process and Socially Responsible Investment partially significantly effect on the Company's Image. 2) Sharia Brand, Sharia Services and Socially Responsible Investment partially significantly attectInvesting Decisions. 3) Sharia Service does not affect significantly Company Image. 4) Sharia Process does not significantly affect to Invest rent Decision. Based on these results, it can be concluded that the professionalismand the principle of Shariah Islamic that offered by Sharia Marketing Value have been able to attract sharia capital market investors in Indonesia, especially on the Sharia Division, so that the consumersare not only dominated by investors with emotional and spiritual mindset but also rational investor (conventional investor). In addition, investors are considered to be ready to use the Socially Responsible Investment as a standard approach for their investment.
Co-Authors Albabsji, Taher Andriani Kusumawati Aniesa Samira Bafadhal Devi Farah Azizah Effendi, Idris Fransisca Yaningwaty John Edwin Siamiloy Nasrul Nasrul Permatasari, Anastasia Intan Sri Pratiwi, Vicky Yuliandhani Suharyono . Umar Nimran