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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN
Mahardian Hersanti Paramita
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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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

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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
DAMPAK IMPLEMENTASI KEBIJAKAN TARIF CUKAI MINUMAN MENGANDUNG ETIL ALKOHOL DI SULAWESI BAGIAN SELATAN (STUDI PADA KANTOR WILAYAH BEA DAN CUKAI SULBAGSEL) Besse Jahratunnisa; Nurul Afifah; 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

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Abstract

Customs and Excise is a government agency that serves the public in the field of customs and excise. the purpose of this study is to determine the Impact of the Implementation of Excise Tariff Policy for Containing Ethyl Alcohol in Southern Sulawesi. The research method used is qualitative descriptive analysis of data by describing or describing data that has been collected as it is. The results of the study were the decrease in MMEA excise tax receipts due to the decrease in MMEA excise band orders. From 2017 to 2019 it always experiences fluctuations as a result of the existence of local government regulations regarding restrictions on the sale of alcoholic beverages, Sulbagsel Customs and Excise Regional Office always conducts socialization and guidance if there is a new policy from the government. This is strived to optimize services for service users.. Keyword: Customs and Excise, Ethyl Alcohol, MMEA.   
Tinjauan Penerapan Pajak Restoran Pada Rumah Makan Rumah Empangku Khofifah Ananta Surya; 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

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Abstract

  The existence of restaurant tax is very important as a source of regional income. Every year, restaurant tax revenue is always increased to meet the targets set by the local government. Rumah Empangku restaurant is one of the potential taxes in the Barru Regency area. Rumah Empangku Restaurant as one of the culinary destinations in Barru Regency has great potential to be developed. The purpose of this study is to determine the application of restaurant tax at Rumah Empangku restaurant and to determine the suitability of the application of restaurant tax at Rumah Empangku restaurant with regional regulations of Barru district. number 4 of 2011 on local taxes of the new district. The analytical method used is a qualitative method by collecting observation data, interviews, and documentation. The results showed that the application of restaurant tax at Rumah Empangku restaurant was in accordance with the applicable regulations, although at the beginning of the application period of the restaurant tax, Rumah Empangku was still experiencing adjustments in its application.Key word : Restaurant, restaurant tax, peraturan daera
Co-Authors Besse Jahratunnisa Imron Burhan Khofifah Ananta Surya Nurul Afifah Resky Amelia