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All Journal Journal of Language Education MANAGER: Journal of Management and Administration Science DIVERSITY: Journal of Multi Science Linearity
Utep Sobali
Politeknik LP3I Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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ANALISIS PENYUSUNAN LAPORAN PPh PASAL 21 MENGGUNAKAN E-SPT PADA PT SENTUL CITY Yopy Ratna Dewanti; Naufal Hanif Adani; Utep Sobali; Edison Parlindungan
DIVERSITY: Journal of Multi Science Linearity Vol. 1 No. 2 (2024): DIVERSITY: Journal of Multi Science Linearity ,February 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v1i2.791

Abstract

This Final Assignment Report is entitled "Analysis of the Preparation of Income Tax Article 21 using e-SPT at PT. Sentul City Tbk. The purpose of this study is to determine how the calculation, deduction, deposit, reporting and accounting recording of Income Tax Article (PPh) 21 at PT. Sentul City Tbk. The methods used in this study are observation data, interview data, library data, tracing, and using qualitative descriptive methods. Income Tax Article 21 is a tax imposed on income in the form of salaries, honorarium wages, allowances, and other payments under any name in connection with work, services, or activities carried out by domestic Individual Taxpayers. The results of this study are the Calculation of Income Tax (PPh) Article 21 at PT. Sentul City Tbk in 2024 is carried out using the gross or gross-up method according to company policy, and considering the components of fixed and non-fixed income, deductions such as pension contributions, and the PTKP (Non-Taxable Income) status of each employee, Deposit of Income Tax Article 21 is carried out by PT. Sentul City Tbk on time using e-Billing Reporting of Article 21 Income Tax is done electronically using e-Filing or e-SPT by attaching proof of deduction. Accounting recording of Article 21 Income Tax at PT. Sentul City Tbk is carried out by following applicable financial accounting standards and the principles of transparency and accountability.
PENGARUH CUSTOMER EXPERIENCE, CUSTOMER PERCEIVED QUALITY, DAN KEPUASAN PELANGGAN DI KOPI KENANGAN CIKARANG AVENUE Alita Nurani; Himawan Pramulanto; Utep Sobali
MANAGER: Journal of Management and Administration Science Vol. 4 No. 3 (2026): MANAGER: Journal of Management and Administration Science, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v4i3.1770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh customer experience dan customer perceived quality terhadap kepuasan pelanggan di Kopi Kenangan Cikarang Avenue, baik secara parsial maupun simultan. Latar belakang penelitian ini adalah terjadinya fluktuasi dan penurunan jumlah transaksi pelanggan sejak September 2025 yang mengindikasikan adanya ketidakstabilan kepuasan pelanggan. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan metode survei. Populasi penelitian adalah seluruh pelanggan Kopi Kenangan Cikarang Avenue yang jumlahnya tidak diketahui secara pasti, sehingga ukuran sampel ditentukan dengan rumus Lemeshow dan diperoleh 97 responden melalui teknik purposive sampling. Instrumen penelitian berupa kuesioner dengan skala Likert lima poin yang disebarkan secara daring melalui Google Form. Data dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, dan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa customer experience berpengaruh positif dan signifikan terhadap kepuasan pelanggan (sig. 0,008), customer perceived quality berpengaruh positif dan signifikan terhadap kepuasan pelanggan (sig. 0,000), dan kedua variabel tersebut secara simultan berpengaruh signifikan terhadap kepuasan pelanggan (sig. 0,001) dengan kontribusi sebesar 68,2%. Customer perceived quality terbukti memberikan pengaruh yang lebih dominan dibandingkan customer experience
EXPLORING SPEECH ACTS IN PRESIDENT PRABOWO’S POLITICAL DISCOURSE: A QUALITATIVE STUDY BASED ON AUSTIN’S THEORY Utep Sobali; Elis Chalisyah; Sudirman
JOLADU: Journal of Language Education Vol. 3 No. 3 (2025): JOLADU: Journal of Language and Education, April 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/joladu.v3i3.909

Abstract

This study explores the use of speech acts in President Prabowo Subianto’s SPIEF 2025 speech by applying Austin’s Speech Act Theory within a qualitative descriptive framework. The research aims to identify the types, frequency, and functions of speech acts, with a particular focus on commissive and expressive acts in relation to Indonesia’s domestic priorities and international diplomacy. The data were analyzed using Miles and Huberman’s Interactive Model (1994), which involves three stages: data reduction, data display, and conclusion drawing. Findings reveal that assertive acts dominate the speech, serving to establish credibility and frame Indonesia’s socio-economic context, while commissive acts highlight Prabowo’s commitments to food security, industrialization, and anti-corruption. Expressive acts, including gratitude, pride, and apologies, are strategically used to foster rapport and strengthen diplomatic relationships. The study concludes that Prabowo’s discourse integrates factual assertions, policy commitments, and emotional appeals to balance domestic development goals with global collaboration, demonstrating a rhetorical strategy that blends assertiveness with diplomacy.
Co-Authors Alita Nurani Edison Parlindungan Elis Chalisyah Himawan Pramulanto Naufal Hanif Adani Sudirman Yopy Ratna Dewanti