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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen AL-ULUM : Jurnal Ilmu Sosial dan Humaniora
Akhmad Samhudi
Fakultas Ekonomi Universitas Islam Kalimantan MAB Banjarmasin
Humanities Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR MOTIVASI REMAJA BERWIRAUSAHA MELALUI BISNIS ONLINE DI BATUAMPAR PELAIHARI Akhmad Samhudi; Siti Rizki Pardani
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 7, No 2 (2021): Edisi Oktober
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v7i2.5736

Abstract

The number of conveniences in shopping online and the various types of products and services offered, make the Indonesian people make Online Shops as one of the new "shopping places" besides shopping centers.This study aims to determine and prove the motivational factors of Batu Ampar Pelaihari teenagers in entrepreneurship through online business.This type of research is descriptive quantitative. The data studied in this study were sourced from primary data and secondary data. The number of respondents who were used as observations in this study amounted to 40 people. Statistical analysis using simple linear, with testing tools using SPSS software version 20.00The results show that motivational factors can influence adolescent entrepreneurship in Batu Ampar Pelaihari. Variable data which is a simple conceptual path where motivation (X) / independent variable and entrepreneurial (Y) / dependent variable.The independent variable has a unidirectional relationship with the dependent variable because the independent variable has a positive coefficient, meaning that if the x variable increases, the y Variable also increases and vice versa.
ANALISIS PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) UNTUK MEMINIMALKAN BEBAN PAJAK PENGHASILAN BADAN PADA CV. XXXL Akhmad Samhudi; Siti Raesa Rizki Pardani
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 1 (2023): JANUARI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i1.10033

Abstract

ABSTRACTThis study aims to: (1) analze the application of tax planning in minimizing the burden of corporate income tax on CV. Bina Mandiri Banua, (2) ind out and analyze whether tax planning (tax planning) that is carried out can minimize corporate income tax compared to before CV. Bina Mandiri Banua’s tax planning.          The design of this research is a qualitative research with descriptive method. Data collection was done by interview, observation, and documentation. The result of the study indicate that tax planning carried out by bookkeeping methods, fiscal corrections, gross up methods for PPh 21 and the provision of allowances for food/drink and transportation of employees has a major influence on the magnitude of the corporate income tax burden.          The result of the analysis show that tax planning can minimize the corporate income tax burden borne by the company, in 2019 before tax planning Rp. 4.648.909,- after tax planning becomes Rp. 3.224.192,- In 2020, before tax planning, Rp. 20.571.594,- after tax planning becomes Rp. 5.989.722,- In 2021, before tax planning Rp. 10.831.213,- after tax planning to Rp. 2.671.219,-. This shows that the corporate income tax burden has been minimized, seen from the total efficiency of tax savings of Rp. 24,166,582 in the 2019-2021 period.                               
Co-Authors Siti Raesa Rizki Pardani Siti Rizki Pardani