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All Journal Jurnal Ilmu Ternak Bahasa, Sastra, Pembelajaran Jurnal Kebijakan Publik Jurnal Kesehatan Masyarakat Al-Ulum Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan KOMUNITAS JURNAL PENGEMBANGAN MASYARAKAT ISLAM Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jendela Olahraga JURNAL IPTEKS PEMANFAATAN SUMBERDAYA PERIKANAN Jurnal Mirai Management JUSTITIA JURNAL HUKUM Berkala Arkeologi JURNAL MANAJEMEN MOTIVASI Jurnal Penelitian Pendidikan IPA (JPPIPA) JURNAL SERAMBI ILMU Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL INSTEK (Informatika Sains dan Teknologi) EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Industrial Engineering Journal (IEJ) Proceeding of National Conference on Accounting & Finance Jurnal Penelitian Agrosamudra Jurnal Ilmiah Manusia dan Kesehatan SOLUSI Kombud Jurnal Perangkat Lunak Jurnal Teknik Industri Terintegrasi (JUTIN) Kuriositas: Media Komunikasi Sosial dan Keagamaan Jurnal Surya Teknika Jurnal Ilmiah Akuntansi Peradaban SIGANUS: Journal of Fisheries and Marine Science Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Ilmiah Administrasi Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi KIAT Borobudur Journal Physical Health Recreation (JPHR) Proceedings of International Conference on Multidiciplinary Research Al-Idzaah : Jurnal Dakwah dan Komunikasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Ilmu Sosial dan Humaniora Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Edukasi El-Ibtida'i Sophia Natural Science Education Research (NSER) Jurnal Riset Rumpun Ilmu Teknik (JURRITEK) MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Center of Economic Students Journal (CSEJ) Jurnal Multidisiplin Sahombu Journal of Calligraphy DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Cendekia: Journal of Law, Social and Humanities Jurnal Al Kahfi : Jurnal Pendidikan Agama Islam JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Miftahul Ulum Dinamika Pertanian Public Service And Governance Journal DECODING: Jurnal Mahasiswa KPI Jurnal Rekayasa Informasi Cateris Paribus Journal AL-UKHWAH IJLSH Tarbiyah Darussalam : Jurnal Ilmiah Kependidikan dan Keagamaan Ambacang: Jurnal Inovasi Pengabdian Masyarakat Jurnal Agroindustri Berkelanjutan Jurnal Jurisprudence JOURNAL J-MPI: JURNAL MANAJEMEN PENDIDIKAN, PENELITIAN DAN KAJIAN KEISLAMAN International Journal of Learning and Education
Muhammad Nur
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Journal : YUME : Journal of Management

 1 
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2874

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan.Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa KonstruksiAbstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determinedKeywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2854

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan. Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa Konstruksi Abstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determined Keywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Co-Authors Abdul Alimul Karim Abdul Basid Abdul Kadir Abdurrahman, Ahmad Faruq abubakar abubakar Abyadul Fitriyah Adli Ghallib Ahmad Siboy Akbar Yusuf Alvita Dwi Septiani Amir, Wahyuddin Ana Yuniasti Retno Wulandari Andi AR Andi Arifwangsa Adiningrat Andi Badli Rompegading Andi Mardiana Andi Sinrang Anisa Fitri Anwar Anwar Anwar Yoesoef ari oscar moris Arinda Novela Putri Arman Arni Karina Arniati Arniati Arwang, Arwang Asyari Asyari Atira Ayu Aprilia Ayu Dwi Putri Rusman Bahruddin Besse Sulfiani Bobby Fahreza Chrisna Bagus Edhita Praja Cut Nya Dhin Cut Zahri Harun Dekar Urumsah Deny Hidayatullah Devi Wulandari Ramli Dewi Diniaty DEWI SARTIKA Dimas Agustian Dipateruna Teruna Awaludin Diyah Ayu Safitri Dwi Kartika Risfianty Eis Nur Rizki EKO YULIANTO Elly Fitriana Erdi Suroso Erviana Abdullah Erwin Indriyanto Eva Sasmita Fadly Ardiyatna Fahmi Arfan Fahrul Fahrul Fahrul Razi Faidatul Umriyyah Fajar Dwiyan Saputra Fajriani Firdaus Firdaus Firmansyah Fitriah, Reski Fitryan, Anggyta Gufron Haerun Yasin Harianti Hamid HARIANTI Harianti Harmayani, Ria Harpito, Harpito Harun Al Rasyid Hary Abdul Hakim Hasan Basri M. Nur Hasanuddin WS hasdiana, hasdiana Hattaysir Haris Hendi Setyatwan Herlina, Besse Hotmarito Harahap Husnaini Husni Ians Aprilo Ibnu, M. Ibnu Ardhi Septian Ida Hasanah Ikram Yakin Inni Farhani Intisari Haryanti Irfandi, Rizal Irwan Idrus Irwan Irwan Ishmah Humaidatul Aminah Zaim Alyaminy Isjoni Isjoni ISMAIL HASAN Ismiati Irzain Iwan Setiawan Javil Egi Pratama Abdurahman Jeferson Siahaan Joeharnani Tresnati Joni Kurniawan Junaidi Junaidi Junaidin, Junaidin Kamaruddin ' Kasma Hafid Khairuddin Khairuddin Khairul Saleh L. Tobing Khairurrijal Kumba Digdowiseiso, Kumba Kurniawan, Sofyan Lalu Fauzan Hamid Lely Rahayu M. Adam Mappaompo M. Alawi M. Chalis Mandagiri, Dwi Rahmadhani Marthen Patiung Martin, Fajri Zuli Melfa Yola Mhd. Solih Mochammad Imron Awalludin Moh Haifan Moh. Tauhid Umar Molina Mudjijah, Slamet Muh Arifin Dahlan Muh. Ridwan Muhamad Ichksanul A. Mokoagow Muhammad Abdian Abdillah Muhammad Hatta Muhammad Nasir Muhammad Nasir Muhammad Nasri Katman Muhammad Nur Ihsan Muhammad Syarif Hidayatullah Muhammad Zulkifli Mustafa Usman Mustapa, Rasdiana Musvira Awalia Nazzaruddin Nida Lidya Susanti Nike Ardiansyah Novia Juita Novri Naldi Nur Aisyah Nur Asia Nur Aspin Nur Endah Wahyuningsih Nur Kholidah Nur Latifatul Qalbi Nur Zahira Nurislamia M Nurul Fajri Okti, Okti Wardani Ovriyadin Ovriyadin Padri Achyarsyah Panessai Sier Poppy Elisano Arfanda Pramukti, Andika Puspita Yuliandari Putri Balqis Walanda Rahmad Labatjo Rahmad Munazir Rahmatillah Rahmatillah Rasti Sapri Rendy Hikmal W. Resy Kumala Sari Rika Taslim Rina Indah Dianawati Rini Indriani Romi Asmara Rosmaiti Rosmaiti Rosmawati Rustan Rustan Sakdiah Ibrahim Salsabila Salsabila Samsir Samsul Ode Sari, Resy Kumala Sayyed Ahmad Fazeli Sellang, Kamaruddin Selvina Armiah Sharifuddin Bin Andy Omar Siregar, Askari Guna Siti Mariyah Siti Nurain Muhmad Sitti Aminah Sofrayani Sri Winarti Sudirman Sudirman Sugianto, Efendi Suherman Sumarni Sumarni Sumarni Sundari Sundari Surayya Lubis, Fitriani Surtono, Arif Suryani Syam Syahrul Syahrul Mustafa Syaifullah, Nur Muhammad Syamsudin Syarifuddin Yusuf T Makmur Takril Tanto Pratondo Utomo Tikawati Tikawati Tjan, Juliyanty Sidik Tri Cantika Umam, Muhammad Isnaini Hadiyul Umi Pratiwi Ummi Hannum Widiyatmoko, Fajar Ari Wita Setyaningrum Wulan Ayuandiani Yanti Setianti Yayuk Maya Sari Yelsa Putri Aulia Yoakim Rembu Yunia Yusfi Latifah Zalailah Salleh Zharfan, Zata Taris Zulfikar