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All Journal INFO ARTHA Jurnal Transformasi Administrasi
Aniek Juliarini
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGEMBANGAN DESAIN PEMBELAJARAN JARAK JAUH PENYULUH PERPAJAKAN DALAM PEMBELAJARAN NORMAL BARU Aniek Juliarini; Taufik Kurachman
Jurnal Transformasi Administrasi Vol 10 No 02 (2020)
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v10i02.165

Abstract

Preparation of Taxation Counselors Officials must be implemented during this new normal period. Material for taxation counselors consists of many components which need further development in order for distance learning to be successful. Research for the development of this learning design was carried out at the implementation stage. The research was conducted using quantitative and qualitative/descriptive methodology. The target of the research was Distance Learning for Taxation Counselors at the Cimahi Financial Education and Training Center, held on 24-28 August 2020. The data analyzed was primary data in the form of a questionnaire produced using the Google Forms platform, data on theoretical and practical exam results, and observation data. The research data was processed, presented graphically, and analyzed descriptively. The key findings of this study suggest that Distance Learning for Taxation Counselors at the Cimahi Financial Education and Training Center ran effectively, the learning remained active and interesting, and the test results of most participants are very good. However, almost of all participants prefer classical learning
ANALISIS KEWAJIBAN PERPAJAKAN BADAN USAHA MILIK DESA DALAM KEBANGKITAN EKONOMI PASCAPANDEMI COVID-19 Iwan Ramdhanny; Aniek Juliarini
JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022
Publisher : Polytechnic of State Finance STAN

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Abstract

This study aims to describe the taxation aspects of Village-Owned Enterprises (BUMDes) in accordance with applicable laws and regulations. The type of research is normative juridical using literature review and applicable tax provisions. The data are taken from the Tax Knowledge Base, pajak.go.id, Jaringan Dokumentasi dan Informasi Hukum, and Google Scholar data. The research method is descriptive qualitative by recording, studying, analyzing, interpreting, and explaining descriptively the object of research. The results of the data analysis show that, in practice, BUMDes tax obligations are the same as corporate tax obligations in general. BUMDes' tax obligations begin by registering its business and/or being confirmed as a Pengusaha Kena Pajak, withholding or collecting taxes, depositing and reporting obligations, and corporate income tax obligations. This study concludes that there are no provisions that specifically regulate the tax obligations of BUMDes. A good understanding of tax obligations, it is hoped it will advance in improving the economy and managing village potential as taxpayers. Government is expected to issue more specific regula-tions regarding tax obligations related to BUMDes. For the next research, it can take some field data.
Co-Authors Iwan Ramdhanny Taufik Kurachman