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All Journal Al-Hikmah AL-Fikr Seminar Nasional Teknologi Informasi Komunikasi dan Industri Biosel: Biologi Science and Education GERVASI: Jurnal Pengabdian kepada Masyarakat Majalah Sainstekes JURNAL ILMIAH ADVOKASI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences GOVERNABILITAS (Jurnal Ilmu Pemerintahan Semesta) Kybernology : Journal of Government Studies Student Scientific Creativity Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Jurnal Akademik Pengabdian Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Inovasi Pendidikan dan Pengajaran Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Abdillah Abdillah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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TANGGUNG JAWAB HUKUM PEKERJA DALAM PENGGANTIAN KERUGIAN PERUSAHAAN: STUDI KASUS PADA SEKTOR RITEL DI INDONESIA Abdillah Abdillah; Purwanto Purwanto; Erna Susanti
Jurnal Ilmiah Advokasi Vol 13, No 4 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i4.6835

Abstract

The rapid development of the retail sector in Indonesia in the era of globalization has generated increasingly complex employment relations, including issues concerning employees’ liability for company losses. In practice, particularly within modern retail businesses such as minimarkets, wage deductions are frequently imposed on employees on the grounds of alleged negligence, cash discrepancies, inventory shortages, distribution errors, or suspected theft. This study aims to analyze the legal basis of employee liability in compensating company losses and to assess its conformity with Indonesian labor law regulations. The research employs a normative juridical method with statutory and conceptual approaches. The findings indicate that employee liability must be grounded in the principle of fault-based liability and cannot be imposed unilaterally without a clear evidentiary mechanism. Wage deductions as a form of compensation for losses cannot be applied automatically, as wage policies under Law Number 13 of 2003 on Manpower (as amended) provide legal protection for employees’ wages, including limitations on fines and deductions. Therefore, a fair and proportionate legal mechanism is necessary to ensure a balanced protection between corporate interests and workers’ rights. Keywords: legal liability; employee; company losses; wage deductions; retail sector.
Analisis Tingkat Kepatuhan Pemotongan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Alpen Food Industry Tahun 2023-2025 Diki Sukmadi; Abdillah Abdillah; Siti Ayu Rosida
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2531

Abstract

From a corporate perspective, taxes are considered an expense that directly reduces net profit. Companies are key entities contributing to national revenue through tax withholding and reporting obligations. This study aims to analyze compliance in withholding and reporting Article 23 Income Tax at PT Alpen Food Industry for the period 2023–2025. This research employs a descriptive qualitative method. Qualitative research offers a flexible, in-depth approach to addressing complex tax compliance questions within corporate operations. Data were collected through interviews with finance personnel and analysis of tax documentation. Results indicate that PT Alpen Food Industry complies with the withholding and reporting requirements of Article 23 Income Tax. Constraints encountered by the company do not significantly hinder the overall process. Identified obstacles are primarily technical and related to the digital implementation of the Coretax system. The study recommends regular staff training regarding tax regulation updates to minimize future technical filing errors.
Co-Authors Ade Rahmat Adela Nur Asyifa Adiyudha Permana Ahyarul Juanda Sagala Anang Qosim Andi Luhur Andi Maman Firmansyah Angelika Oktavia Popang Rumengan Arif Triman Ashadi Cahyadi Asmutiar Asmutiar Aulia Maria Ulfah Diki Sukmadi Erna Susanti Farhan Syafiq Fazlurrasyid Sulaiman Martua Siregar Fransiskus Hendra Gunawan Hadi Melwanda Hari Padly Hartono Hartono Heri Rustanto Ilham Surya Fallo Maharani Aulia Cisadane Maryam Batubara Masganti Masganti Mira Fuzita Muhamad Firdaus Muhammad Sabransyah Nadifa Nasyila Nadya Artha Joecha Mayvea Nasruni Nasruni Nur Azizah Sawir Nur Fadilah Rahma Nuraisyah Nuraisyah Pandu Akbar Wiguna Purwanto Purwanto Rio Wardhani Rusdi Rusdi Saddam Husein Siregar Salima Salima Salsabila Rahmadini Simaremare, Harris Simaremare Siti Ayu Rosida Sonia Ayu Febrianty Sonia Silastia Stephani Yane Suriani Sari Syaukani Syaukani Utin Desy Susiaty Walsen Duli Agus Lauh Yadi Ardiawan Yayat Suharyat Yudi Darma Yuni Sitorus Yusmanizar Yusmanizar Zahra Ahmadi