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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Ilomata International Journal of Management Jurnalku
joko sumantri
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Social Sciences

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PEMUNGUTAN/PENYETORAN PAJAK TRANSAKSI BENDAHARA PENGELUARAN KANTOR “X” MENGGUNAKAN INTERNET BANKING : - joko sumantri; Fadhil Muhammad Hartomo
Jurnalku Vol 1 No 2 (2021): Juni 2021
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.643 KB) | DOI: 10.54957/jurnalku.v1i2.25

Abstract

This study aims to determine the implementation of the tasks performed by the Expenditure Treasure of “X” Office in collecting and depositing taxes using Internet Banking and the constraints experienced. By using an exploratory method, it is known that the Expenditure Treasure of “X” Office has carried out his duties in accordance with the applicable regulations. However, during the research, it was found that there was a time when the tax collection on VAT (Value Added Tax) carried out by the Expenditure Treasure of “X” Office according to PMK Number 231/PMK.03/2019 was not implemented on time. The imposition of VAT on purchases of goods above Rp2,000,000 (two million rupiah) was implemented in June 2020 which should have started April 1, 2020. Meanwhile, in carrying out the task of depositing taxes by the Expenditure Treasure of “X” Office, server down problems and system errors still often occur at the beginning of the month and towards the end of the fiscal year. Keywords : Internet Banking, exploratory, Expenditure Treasure of “X” Office, tax payment
Model Bisnis Peternakan Kambing Perah Rakyat Di Lingkungan Penyandang Disabilitas : (Studi Kasus Desa Karangpatihan) Muhammad Syahrul Fuady; Joko Sumantri
Jurnalku Vol 1 No 4 (2021): Desember 2021
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.594 KB) | DOI: 10.54957/jurnalku.v1i4.75

Abstract

Penelitian ini bertujuan untuk membuat model bisnis kanvas beternak  kambing perah dalam rangka pemberdayaan masyarakat di lingkungan penyandang disabilitas di Desa Karangpatihan. Model bisnis kanvas peternakan kambing perah di lingkungan masyarakat Desa Karangpatihan diharapkan dapat menjadi salah satu upaya meningkatkan pendapatan bagi peternak kambing perah non disabilitas maupun disabilitas . Dengan menggunakan metode penelitian kualitatif dan proses pengumpulan data dan infromasi menggunakan metode participatory rural appraisal (PRA), kami menemukan bahwa masyarakat Desa Karangpatihan berkeinginan melakukan ternak kambing perah yang nantinya bisa ditularkan untuk penyandang disabilitas. Dalam mengelola bisnis ternak kambing perah, masyarakat desa Karangpatihan mengalami  kendala dalam penyimpanan dan pemasaran susu kambing, curah hujan yang relatif sedikit sehingga menyebabkan kekeringan, dan sulitnya warga mendapatkan pakan ternak natural di musim kemarau serta keterbatasan pengetahuan dalam menangani penyakit pada kambing.
Bukti Empiris Praktik Perpajakan Dan Pembukuan Atas Transaksi Kartu Kredit Pemerintah Di Indonesia Joko Sumantri
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1789

Abstract

This paper examines the practice applied in the payment of Indonesian government spending using KKP (Government Credit Card-Kartu Kredit Pemerintah) which is associated with fulfilling the obligations of the expenditure treasurer. In the discussion, the research tries to understand how the practices that occur and should be in withholding taxes, writing receipts and completeness of proof of payment, and the bookkeeping mechanism carried out by the treasurer of expenditures for payments using KKP. Using qualitative methods, we found that there were several scenarios of tax deductions, regulations that set different time limits for tax withholding and deposit, and modified bookkeeping of expenditure treasurer transactions for practical purposes in SAKTI (Sistem Aplikasi Keuangan Tingkat Instansi).
The Concept of Government Treasurer: Indonesia Case Study Joko Sumantri; Muhammad Syahrul Fuady
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1037

Abstract

The determination of the functional position of treasurer which combines the duties of the treasurer with the Commitment-Making Officer (PPK) and Payment Instruction Signing Officer (PPSPM) has blurred the function of "comptable" as part of the duties of the CFO (Chief Financial Officer) and "ordonateur" as part of the duties of COO (Chief Operational Officer). This paper seeks to answer research questions about how the functional position of treasurer should be defined so that it is in accordance with the intent of the State Treasury Law, the nature of the position, the order of professional responsibilities, and the family of positions. So that the position of treasurer becomes more in line with best treasury management practices. This research was conducted in the realm of financial management of the Indonesian state budget. By using qualitative descriptive research methods, we found that: the nature of the treasurer's work is expertise and independence, has extensive knowledge in the field of state financial management, behaves professionally, according to the law is responsible to the CFO, and the treasurer's field of duties needs to be made broader so that larger workload. The implications of this research are that the position of treasurer is more in line with the intent of the state treasury law, the scope of his duties adopts best practice treasury management, the nature of the work is more focused, and his career development is not hampered.
Co-Authors Fadhil Muhammad Hartomo Muhammad Syahrul Fuady