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All Journal Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Dia: Jurnal Administrasi Publik Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara Politik Indonesia: Indonesian Political Science Review Journal Publicuho Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Dinamika Governance : Jurnal Ilmu Administrasi Negara PERSPEKTIF JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Public Administration Journal of Research Jejaring Administrasi Publik (JAP) PUBLIKA : Jurnal Ilmu Administrasi Publik Public Sphere Review MIMBAR : Jurnal Sosial dan Pembangunan Government & Resilience Indonesian Journal of Social Sciences and Humanities Amnesty: Jurnal Riset Perpajakan
Binti Azizatun Nafi’ah
Department Of Public Administration, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Faktor Keberhasilan Sekolah Ramah Anak di SDN Klampis Ngasem II/511 Surabaya Angel Meirdhani Saranga; Binti Azizatun Nafi’ah
Indonesian Journal of Social Sciences and Humanities Vol. 3 No. 1 (2023): Januari - Juni 2023
Publisher : Indonesian Publication Center

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Abstract

Penelitian ini bertujuan untuk melihat komponen yang menunjang keberhasilan pelaksanaan kebijakan Sekolah Ramah Anak di SDN Klampis Ngasem II/511 Surabaya. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Subyek penelitian terdiri dari tenaga pendidik dan kependidikan, guru, orang tua, dan siswa. Hasil penelitian menunjukkan bahwa terdapat enam komponen yang mendukung implementasi program Sekolah Ramah Anak di SDN Klampis Ngasem II/511 Surabaya, yaitu kebijakan sekolah ramah anak, pelaksanaan kurikulum sekolah ramah anak, pendidik dan tenaga kependidikan, pemenuhan sarana dan prasarana ramah anak, partisipasi anak, dan partisipasi orang tua. Temuan ini menunjukkan pentingnya semua komponen tersebut dalam menciptakan lingkungan sekolah yang mendukung perkembangan anak secara optimal. Dengan mengintegrasikan aspek-aspek ini, sekolah dapat menjadi tempat yang aman, inklusif, dan memperhatikan kebutuhan anak, sehingga menciptakan sekolah ramah anak yang efektif.
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies Adevansyah Wika Mulia Nanda; Binti Azizatun Nafi'ah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/5vpqkv49

Abstract

This study analyzes the application of Income Tax Article 23 (PPh 23) withholding, depositing, and reporting in service transactions at PT Aryan Pembangunan Perumahan Properti (KidZania Surabaya), a company operating in education and entertainment services. The research aims to assess the compliance of the company with PPh 23 regulations, particularly focusing on service-related payments subject to a 2% withholding tax rate. Using a qualitative descriptive approach, primary data were collected through direct interviews and observations of the company’s tax management practices. Secondary data from relevant tax laws and literature were also reviewed to support the analysis. The findings reveal that while the company accurately calculates the withholding tax based on applicable rates, there are delays in the depositing and reporting processes. These non-compliances may be attributed to internal procedural inefficiencies or lack of adequate understanding of tax obligations. The study underscores the importance of timely tax depositing and reporting to avoid penalties and ensure adherence to Indonesian tax regulations. Recommendations include improving internal controls, staff training on tax compliance, and adopting systematic electronic reporting methods. This research contributes to understanding tax compliance challenges faced by private companies in Indonesia and offers practical insights for enhancing the application of Income Tax Article 23 in service transactions.
Co-Authors Adevansyah Wika Mulia Nanda Ali Roziqin Alief Rizkia Ananda Angel Meirdhani Saranga Arif, Lukman Aristyana Vira Anggraini Beta Viola Dandi Darmadi Dedik Fitra Suhermanto Diajeng Putri Yanuardani Diana Hertati Diana Hertati Elfrida Laras Candrakusuma Ardine Fatma Nur Arofah Gusti Chairunnisa Adinda Syahputri Khoirotun Annisah Laili Khikmawati Lisa Dwi Yuliana Loktavia Rosanjaya Muhammad Faisol Haq Putri Abidah Fauziyyah Ratih Pandu Mustikasari Rifqi Aji Saputra Rossi Adi Nugroho Saffa Indah Salsabila Shalenia Anggi Christy Singgih Manggalou Susi Hardjati Yulinda Uang