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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnalistrendi: Jurnal Linguistik, Sastra dan Pendidikan
Merlyn Merlyn
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Chemistry Education Languange, Linguistic, Communication & Media Medicine & Pharmacology

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ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA Fitri Rahmiyatun; Sugiarti Sugiarti; Rina Oktiyani; RM Teddy Aliudin; Merlyn Merlyn
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2144

Abstract

According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.
Bentuk Ekspresi dan Dimensi Gelap Kumpulan Puisi Ritus Konawe Karya Iwan Konawe: Telaah Pragmatik Samsuddin Samsuddin; Parsya Kartika; Nurul Tsani H; Merlyn Merlyn
JURNALISTRENDI : JURNAL LINGUISTIK, SASTRA, DAN PENDIDIKAN Vol 10 No 2 (2025)
Publisher : Universitas Nahdlatul Wathan Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jurnalistrendi.v10i2.2632

Abstract

Penelitian ini bertujuan untuk mendeskripsikan: (1) bentuk ekspresi dimensi gelap dalam kumpulan puisi Ritus Konawe, (2) menganalisis maknanya dengan pendekatan pragmatik, (3) integrasi dalam pembelajaran bahasa dan sastra Indonesia berbasis kearifan lokal, dan (4) sarana pengembangan pragmatik dalam pembelajaran bahasa dan sastra Indonesia. Metode yang digunakan adalah deskriptif kualitatif dengan teknik content analysis. Data penelitian ini berupa diksi yang bermakna dimensi gelap. Data dianalisis melalui tahapan: pembacaan intensif, identifikasi, kategorisasi, penguraian makna, dan penarikan kesimpulan. Analisis dilakukan secara sistematis, faktual, dan akurat untuk mengungkap sisi gelap kumpulan puisi Ritus Konawe. Hasil penelitian menunjukkan. Bentuk ekspresi penyair dalam puisi dapat dipahami melalui dua sisi, yaitu (1) bentuk dan (2) isi. Sisi gelap puisi Di Punggung Tahura Murhum berkaitan dengan kegelisahan penyair mengenai kondisi Punggung Tahura Murhum, sebuah pemukinan di kota Kendari yang kondisnya sangat memprihatinkan. Puisi Perawan Gungung mengungkap sisi gelap kehidupan sebagian perempuan di Kota kendadri. Secara spesifik penyair menyorot kehidupan perempuan malam yang mencari hidup di jalanan, diskotik, café dan hetel-hotel. Hasil penelitian ini dapat diintegrasikan dalam kegiatan pembelajaran bahasa dan sastra Indonesia pada fase F (kelas 11 dan 12) pada elemen berbicara, mempresentasikan dan menulis.
Co-Authors Abda Abda Fitri Rahmiyatun Nurul Tsani H Oktiyani, Rina Parsya Kartika RM Teddy Aliudin Samsuddin Samsuddin Sugiarti Sugiarti