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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH International Research of Multidisciplinary Analysis
Erion Erion
Institut Teknologi dan Bisnis Ahmad Dahlan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF THE CALCULATION AND REPORTING OF CORPORATE INCOME TAX 25 AT PT. NUSA CIPTA SOLUSI Nindya Widya Putri; Erion Erion
International Research of Multidisciplinary Analysis Vol. 1 No. 4 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.307 KB) | DOI: 10.57254/irma.v1i4.38

Abstract

This article was made to determine the analysis of the calculation of PPH Agency 25 conducted by PT. Nusa Cipta Solusi by Law no. 36 of 2008. Using primary data, researchers take the data through the accounting department in the form of company financial statements including balance sheets, commercial income statements, fiscal income statements, and The 2020 Tax Year Annual Tax Return. Data collection techniques by collecting documents related to the research being carried out in 2020. The analytical method used is descriptive quantitative method. Based on the research conducted by the author, the conclusion is that PT. Nusa Cipta Solusi has done well and correctly in calculating and reporting Corporate Income Tax 25, is by Law no. 36 of 2008, and has followed the Regulation of the Director General of Taxation on rate changes for the 2020 tax period
IMPLEMENTASI DATA MINING MENGGUNAKAN METODE DECISION TREE DALAM MEMPOLAKAN PENJUALAN PADA SHOWROOM MOTOR BEKAS Shevti Arbekti Arman; Rahayu Trisetyowati Untari; Erion Erion
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 6, No 2 (2023): June 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v6i2.1313

Abstract

Abstract: Basoka Motor in marketing activities is still done manually, has not been computerized and has not planned motorcycle sales using information technology. Basoka Motor needs to make sales data computerized and see sales patterns in the used motorcycle showroom. Sales pattern information is obtained using the classification method. The use of the decision tree method with the C.45 algorithm can categorize used motorcycle sales at Basoka Motor. The purpose of this research is for the manager to know the sales pattern of used motorcycles in one month as a reference for the next month. Processing motorcycle data using the C4.5 algorithm is feasible to use in predicting motorcycle sales because it produces 100% accuracy.Keywords: C4.5 algorithm; decision tree; prediction; accuracy Abstrak: Basoka Motor dalam kegiatan pemasaran masih dilakukan secara manual, belum terkomputerisasi serta belum mempolakan penjualan motor menggunakan teknologi informasi. Basoka Motor perlu membuat data penjualan dapat terkomputerisasi dan melihat pola penjualan pada showroom motor bekas tersebut. Informasi pola penjualan didapatkan dengan menggunakan metode clasifikasi. Penggunaan metode decision tree dengan algoritma C.45 dapat mempolakan penjualan motor bekas pada Basoka Motor. Tujuan dari penelitian ini adalah agar manajer dapat mengetahui pola penjualan motor bekas dalam satu bulan sebagai acuan untuk bulan berikutnya. Penelitian ini menghasilkan 27 data motor sesuai dengan rules prediksi setelah dilakukan pencocokan rule prediksi dengan dataset Pengolahan data motor menggunakan alogtima C4.5 layak digunakan dalam mempolakan penjualan motor karena menghasilkan akurasi sebesar 100%.Kata kunci: algoritma C4.5; decision tree; prediksi; akurasi.
Co-Authors Nindya Widya Putri Rahayu Trisetyowati Untari Shevti Arbekti Arman