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Evaluasi Penerapan PPh Pasal 23 Atas Jasa Konstruksi Pada CV. Lambatorang Abadi Jaya Resky Amelia; Imron Burhan; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.455 KB)

Abstract

Construction services have a major role in activities in the economic, social and cultural fields in the achievement of various supporting facilities for national development. With a very important role and quite a different nature, the government regulates itself regarding the treatment of PPh on this construction service. This research was conducted at CV. Lambatorang Abadi Jaya, which is a construction service provider, with the aim of knowing the deduction, deposit and reporting of PPh article 23 on construction services between CV. Lambatorang Abadi Jaya with tax regulations related to the application of PPh article 23 on construction services. Data collection techniques using interview and documentation techniques. Data analysis techniques using comparative data analysis techniques. In this study, the authors also conducted interviews at the Maros Primary Tax Office (KPP) to get further explanation regarding the application of PPh article 23 on construction services. The results of this study indicate that, the cuts made by CV. Lambatorang Abadi Jaya is in accordance with applicable regulations, for deposits made by CV. LambatorangAbadi Jaya is still said to be not on time according to the stipulated regulations, and for the reporting itself, it is done correctly and on time in accordance with the applicable regulations.Keyword :Income tax 23, constructions service
Determinan Kejadian Putus Sekolah di Provinsi Kepulauan Bangka Belitung Tahun 2021 Resky Amelia; Neli Agustina
Seminar Nasional Official Statistics Vol 2022 No 1 (2022): Seminar Nasional Official Statistics 2022
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.372 KB) | DOI: 10.34123/semnasoffstat.v2022i1.1288

Abstract

The country’s economic growth cannot be separated from quality of human resources (HR) that one of benchmark is level of education. Bangka Belitung is one of the province with dropout rate above the national level. This study aims to analyze the effect of 7-18 year old children demographic socioeconomic characteristics on the school dropouts in the Province of Kepulauan Bangka Belitung in 2021. By applying descriptive analysis, the results obtained a general picture that the number of dropouts in Province of Kepulauan Bangka Belitung in 2021 is increasing along with the increasing level of education. Result of binary logistic regression analysis show that PIP utilization status, household head work status, home ownership status, number of household members, household head education level, and residential area status had a significant effect on dropouts in the Bangka Belitung Islands Province in 2021. The results of this analysis are expected to be the basis for local governments in determining policies and steps to reduce the number of dropouts.