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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Sri Nirmala Sari
Politeknik Bosowa
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementasi Sanksi administrasi kepada wajib pajak bumi dan bangunan perdesaan dan perkotaan Sakina Wardani Syamsir; Imron Burhan; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This research aims to give an overview of the administrative applying process to taxpayers who are late on paying land and buildings tax. This research used qualitative method with interview and documentation. The researc based in Undang-Undang No. 01 2013 about land and building tax, rural, city and operational standar procedure for collection of land and building tax, rual, city in Maros. The results of this research is implementation of administrative sanctionsis still lacking than it’s application, because Regional institution of finance does not follow up the late payment of land and building tax, rural, city, who have received the notice of tax due. The regional institution of finance in Maros is only wait for the consciousness of the tax payers to pay the tax, which is still payable
Manajemen Pajak Penghasilan pasal 21 Nur Jannah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the application of tax management at PT Etam Wira Utama in conducting research on income tax article 21. This method is a qualitative descriptive method with data collection that applies the concept of profit and loss reporting at PT Etam Wira Utama. The results show that the application of tax management in saving income tax article 21 at PT Etam Wira Utama is in the form of supervision of tax transactions in the form of service delivery, in addition PT Etam Wira Utama manages transactions such as incentives in the form of other allowances that introduce at once and gradually . PT Etam Wira Utama's tax management in saving income tax article 21 is more concentrated on utilizing deductible costs, namely adding costs that can be used as deductions including salary costs and donation costs. The implementation of tax management has an impact on the amount of tax payable.
Co-Authors Anisa Azzahra Annisa Sri wulandari Ayu Astuti Burhan, Imron Erdiani Erdiani Fadila Novianty Fauziah Ilham Ilham Kezia Nurtia Bannelimbong Mahardian Hersanti Paramita Nur Jannah Nurul Afifah Sakina Wardani Syamsir Sopyan Sopyan Sri Wahyuni Wiradika Triratnawati Triratnawati Veronika Sari Den Ka