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All Journal YUME : Journal of Management IECON: International Economics and Business Conference
Rastina Kalla
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Economics, Econometrics & Finance Health Professions Social Sciences

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Pengaruh Kompetensi, Kedisiplinan, Budaya Organisasi Terhadap Kinerja Pegawa Taspen Makassar Dedy Rezki; Rastina Kalla; Roslina Alam
YUME : Journal of Management Vol 3, No 1 (2020)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v3i1.903

Abstract

Abstrak PT. Taspen (Persero) di Kota Makassar menyadari sepenuhnya bahwa selain memperhatikan kompetensi sumber daya manusia, juga budaya organisasi dan kedisiplinan, karena hal tersebut akan berpengaruh terhadap kinerja karyawan dan organisasi. Pimpinan PT. Taspen (Persero) di Kota Makassar telah melaksnakan berbagai kebijakan yang berkaitan dengan pengembangan kompetensi, budaya organisasi dan kedisiplinan karyawan dalam upaya peningkatan kinerja karyawan tersebut. Data yang digunakan adalah data kuantitatif dan kualitatif. Populasi penelitian adalah karyawan Pada PT.Taspen (Persero) Di Kota Makassar sebanyak 58 orang. Sampel yang diambil sebanyak 58 orang dengan menggunakan metode sensus. Pengumpulan data dilakukan melalui: wawancara, observasi, kuesioner, dan dokumentasi. Metode analisis data menggunakan analisis statistik deskriptif dan regresi linear berganda dengan menggunakan program SPSS versi 22.Hasil penelitian membuktikan bahwa variabel Kompetensi, Kedisiplinani, Dan Budaya Organisasi berpengaruh positif terhadap kinerja karyawan pada PT.Taspen (Persero) Di Kota Makassar, Dari ketiga variabel bebas, ternyata variabel budaya organisasi mempunyai pengaruh dominan dalam meningkatkan kinerja karyawan pada PT.Taspen (Persero) Di Kota Makassar Kata Kunci: Kompetensi, Kedisiplinan, Budaya Organisasi dan Kinerja.
Analysis of the Application of Income Tax Article 21 on Employee Salaries at the Panambungan Health Center Makassar City Ekawati Febrianti Umafagur; Tenriwaru; Fifi Nurafifah Ibrahim; Rastina Kalla
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

This study aims to analyze the calculation, withholding, and reporting of Income Tax Article 21 on the income of permanent employees at the Panambungan Health Center, as well as to assess its compliance with applicable tax regulations. The research method used is quantitative descriptive with a qualitative approach. Data were obtained through interviews with financial staff (treasurer) and documentation of withholding slips and employee salary data. The results of the study indicate that the calculation of Income Tax Article 21 at the Panambungan Health Center is not fully in accordance with tax regulations, particularly in the use of non-taxable income (PTKP), which does not take into account each employee's dependent status. This has resulted in excessive tax withholdings (overpayments). The withholding is carried out using the gross-up method; however, there are still technical errors in the calculation. Meanwhile, the reporting of Income Tax Article 21 has been carried out in accordance with the regulations through e-filing, although the withholding slips are only provided annually, not monthly.
Co-Authors Dedy Rezki Ekawati Febrianti Umafagur Fifi Nurafifah Ibrahim Roslina Alam