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All Journal Signifikan : Jurnal Ilmu Ekonomi Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jamak; jurnal administrasi manajemen dan kepemimpinan Devotion: Journal of Research and Community Service International Journal of Multidisciplinary: Applied Business and Education Research Premium: Insurance Business Journal INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Sains Proceeding Mercu Buana Conference on Industrial Engineering Nomico
Pudji Astuty, Pudji
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Journal : Devotion: Journal of Research and Community Service

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Analysis of The Implementation of MSME Tax Calculations Based On The Tax Harmonization Law Number 7 of 2021 In The Bogor Region Dariansyah, Deddy; Meirinaldi, Meirinaldi; Astuty, Pudji
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.371

Abstract

With the enactment of the Law on the Harmonization of Tax Regulations number 7 of 2021, implemented based on the principles of justice, legal certainty, simplicity, efficiency, and national interest, there are several provisions that have an impact on MSME taxpayers, including the imposition of layers of income tax rates (PPH). and changes in non-taxable income, for taxpayers that do not exceed a gross income of Rp. 500,000,000 per year, while taxpayers who exceed gross income of Rp. 500,000,000 to Rp. 4,800,000,000 per year are subject to a 0.5% rate based on PP 23 of 2018 This study discusses the calculation of MSME Taxes with gross income for taxpayers having business in the MSME sector. The method used in this research is qualitative with observations and interviews by analyzing the financial statements of MSMEs and the application of gross Final Income Tax on income from certain business circulations for MSME taxpayers who are food and beverage distributors in 2021, in accordance with Law number 7 of 2021 subject to tariffs Final PPH every month for the efforts of the taxpayer on certain business income
The Influence of Transformational Leadership Style, Organizational Culture on Job Satisfaction and its Impact on Employee Performance at System Integrator Company PT. Aetherica Itanusa Persada in 2020 Fare, Jumarni; Astuty, Pudji
Devotion : Journal of Research and Community Service Vol. 5 No. 12 (2024): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i12.20691

Abstract

This study examines the factors related to Employee Performance at the system integrator PT Aetherica Itanusa Persada. The factors include Transformational Leadership Style, Organizational Culture, and Job Satisfaction, as independent variables, with Job Satisfaction functioning as an intervening variable that influences Employee Performance, treated as a dependent variable. The research was conducted over 5 months, from October 2019 to February 2020, including the design, implementation, and reporting of the research results. The population for this study consists of employees residing in DKI Jakarta. The sample for this research includes 97 employees of PT Aetherica Itanusa Persada, comprising 23 permanent employees and 74 non-permanent employees. The sampling technique used is purposive sampling, where samples are designated and selected by the researcher. The research results indicate that all hypotheses from the path analysis can be accepted, showing significant and positive effects. The R²m value is 0.759, meaning that 57.7% of the data variance can be explained by the model, indicating that the information contained in the data can be explained by 57.7%. The remaining 42.3% is explained by other variables outside the model. Several suggestions and recommendations can be made, including that leaders should pay attention to the intensity of meetings with their employees and conduct periodic training to achieve positive Employee Performance. Leaders and employees should maintain and implement the Organizational Culture effectively, adhere to established work regulations, and be consistent in their application.
Co-Authors Adhi Susano Ardi, Saeful Asri asri Darwati Susilastuti Deddy Dariansyah S Eri Marlapa Fare, Jumarni Hasan, Azasi Helmi, Yuni Masayu Endang Apriyanti Masruchiyah, Nieke Meirinaldi Meirinaldi, Meirinaldi Moh. Sidik Priadana Rahman, Nur Hayati Abd Salim, M. Noor Samad, Khairunnisa Abd Septi Setia Ningsih, Septi Setia Suardi, Soni Subiyantoro, Heru Sugiharto, Ugi Sutrisno, Sutrisno Tosin, Muhamad Umiyati Umiyati, Umiyati Vella Anggresta