Ade Suryana
Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia

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PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILANPASAL 23 ATAS JASA MAKLON PADA PT. PRIMA JIREH TAHUN 2015 DI JAKARTA Ade Suryana; Devi Purnama Sari; Desy Nur Fadhilah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.657 KB) | DOI: 10.31334/reformasi.v2i3.603

Abstract

Article 23 Income Tax is a tax deducted from income received or obtained by a Domestic Taxpayer (individual and entity) and Permanent Establishment (BUT) originating from capital, delivery of services or other activities other than those deducted by PPh 21. Purpose from this research is to find out whether the implementation of the Income Tax Article 23 deduction, deposit and reporting on PT Prima Jireh is in accordance with the applicable laws and regulations. One effort in collecting data on this final project is by conducting observations where the author conducts an internship. From the research conducted, it can be concluded that the implementation of Article 23 Income Tax deductions and deposits made by the company is not in accordance with the applicable laws and regulations because there are still Article 23 Income Taxes that have been late deposited and reported.
Influence of Business Intelligence, Environmental Instability, and Eco-Innovation on Financial Outcomes with Cultural Moderation in Digital Age Endro Andayani; I Gusti Ayu Diah Dhyanasaridewi; Ade Suryana
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3310

Abstract

This paper aimed to determine whether Business Intelligence (BI), Environmental Uncertainty (EU), and Green Product Innovation (GPI) affect Financial Performance with Organizational Culture as a moderating variable. A total of 311 respondents with minimum managerial level from manufacturing companies listed and not listed on the Indonesia Stock Exchange participated. Data was obtained through questionnaires, and SEM-PLS analysis was used with Smart PLS statistical tool. Research findings show that Environmental Uncertainty affects Financial Performance, while Business Intelligence and Green Product Innovation do not. The impact of Green Product Innovation on Financial Performance is strengthened by Organizational Culture moderation, however, the effect of Business Intelligence and Environmental Uncertainty on Financial Performance is not strengthened by with Organizational Culture (OC) moderation. Academically, this research enriches literature related To Business Intelligence, Environmental Uncertainty, Green Product Innovation, and Financial Performance in the digital era, and can serve as a reference for future research. Practically, the results of this research help companies face competition with faster and more accurate decision making, improving operational quality and customer service. Additionally, for regulators, this research can serve as a basis for formulating policies that support sustainable business, particularly regarding Green Product Innovation and Environmental Uncertainty management.