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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Komunikasi
Heru Sudinta
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Individual Taxpayers Knowledge Analysis on Reporting with Separated Assets Status in the Annual Tax Return at Bekasi Madya Tax Office Heru Sudinta; Krishantoro Krishantoro; Dwikora Harjo; Anny EkaYasika
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6792

Abstract

Individual taxpayers with separated assets have difficulty reporting their annual tax return, and individual taxpayers who are husband and wife and have their own TINs must combine their net income at the time of annual tax return reporting, resulting in bigger progressive tax during the calculation of the income tax payable that leads to underpaid income tax. This research to analyze the knowledge of individual taxpayers with separated assets status on annual tax return reporting at the Intermediate Tax Office of Bekasi City, the obstacles faced, and the efforts made to overcome the obstacles. This research was conducted using descriptive qualitative methods. Data collection techniques interviews, observation and documentation. Knowledge and understanding of individual taxpayers with separate asset status in their annual tax reporting in the Intermediate Tax Office of Bekasi City, when measured by the theory of knowledge of taxpayers based on the Khasanah theory, is still low, and it affects the accuracy of the calculation during tax reporting.
Analisis Efektivitas Komunikasi Digital Sebagai Media Komunikasi Di Masa Pandemi Covid-19 (Studi Kasus Pada PT Ellisa Kreatif Indokarya di Jakarta Pusat) Heru Sudinta; Iwan Irwansyah
MUKASI: Jurnal Ilmu Komunikasi Vol. 1 No. 3 (2022): Agustus 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/mukasi.v1i3.1060

Abstract

All sectors feel the impact of the corona virus outbreak e.g. education, economy, tourism and others. This has also shifted direct interpersonal communication system to digital media communication system (online). By the existence of Covid-19 virus, PT Ellisa Kreatif Indokarya Central Jakarta received a notice from the government to implement PSBB (Large-Scale Social Restriction) and to keep social distancing where all employees of PT Ellisa Kreatif Indokarya Central Jakarta are required to perform their work and day-to-day operations at home WFH (Work From Home). The purpose of this research is to identify and analyze the effectiveness, constraints and solutions of Digital Communication during covid-19 pandemic at PT Ellisa Kreatif Indokarya. This research is conducted by employing qualitative approach and descriptive method. The results from the research show the effectiveness of Digital Communication during the covid-19 pandemi (case study at PT Ellisa Kreatif Indokarya di Central Jakarta) with few constraints such as internet connection speed and task delivery or meeting affected PSBB (Large-Scale Social Restriction) as a government policy.
Co-Authors Anny EkaYasika Dwikora Harjo Iwan Irwansyah Krishantoro Krishantoro