Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal PARETO : Jurnal Ekonomi dan Kebijakan Publik JURNAL LENTERA AKUNTANSI
Dewi Aprida
Akademi Akuntansi Dan Manajemen Pembangunan
Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
EKSPLORASI PROSPEK USAHA MIKRO RUMAHAN PANGANAN EMPING MELINJO DI KABUPATEN BENGKULU UTARA (Studi Kasus di Desa Selubuk Kecamatan Air Napal) Fitri Apriani; Endah Heryanti; Dewi Aprida
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol 2 No 1 (2019): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1588.993 KB) | DOI: 10.32663/pareto.v2i1.921

Abstract

The results showed based on the results of calculations using the data processed. The amount of profit empingmelinjo business is Rp. 1.750.154.- that the advantages of small industries empingmelinjo in Selubuk Village, Air Napal Sub-district, North Bengkulu Regency.Based on the results of research and analysis that have been done, it can be concluded as follows: A total of 13 respondents or 100% empingmelinjoentrepreneurs benefit from the business empingmelinjo in the effort.The highest profit that can be empingmelinjo entrepreneurs in the Village SelubukKecamatan Air Napal North Bengkulu regency of Rp. 2.317.000.- while the lowest Rp. 1,080,000.- The average revenue earned amounted to Rp 2,733,846 per month so that the average profit earned by emping businessmen is Rp 1.620.384,6 per month. The profitability of empingmelinjo industry in Selubuk Village is 2.45%, which means the business of empingmelinjo industry is profitable. The average total cost of empingmelinjo households in Selubuk Village is Rp 1,113,462 per month. The average profit of empingmelinjo producing business is Rp.1.750.154.-
PENGHITUNGAN, PENYETORAN, PELAPORAN PPN DAN MEKANISME PENGISIAN E-FAKTUR PADA PT BUKIT ANGKASA MAKMUR Dewi Aprida; Putri Juniasih
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.930

Abstract

The tax sector is a very important revenue source in development financing. One of the efforts made to increase revenue comes from Value Added Tax. Value Added Tax is imposed on the value of goods or services in circulation from producers to consumers, in English it is called Value Added Tax (VAT). The purpose of preparing this final assignment is to find out the calculation, deposit, reporting of VAT and the mechanism for filling in e-invoices at PT Bukit Angkasa Makmur. Collecting this data with descriptive research, namely by collecting the required data so that the writer can analyze and draw conclusions from the data collected. The results of the study show that PT Bukit Angkasa Makmur calculates the VAT rate of 10% which is linked to the Tax Imposition Basis (DPP) in accordance with the Value Added Tax Law. The results of the August 2021 VAT calculation show that the output tax is greater than the input tax so that underpayment and underpayment of VAT will be paid for the next period. PT Bukit Angkasa Makmur as the issuer of the Tax Invoice, when issuing the Output Tax Invoice PT Bukit Angkasa Makmur fills in the E-invoice and makes Periodic VAT SPT using the E-invoice. Deposits were made on September 18, 2021, and reporting was made at the end of the month, namely September 30, 2021. Key words: E-Invoice Calculation Mechanism
PROSES PENGHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 PADA PT. MULTI KARYA SINERGI Dewi Aprida; Apriza Leony
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.927

Abstract

PPh Article 23, is a tax withheld on income received or earned by domestic taxpayers (individuals and entities), and permanent forms of business originating from capital, rendering services, or carrying out activities other than those deducted from Article 21 Income Tax, Article 23 Income Tax it is paid to be owed by a government agency or domestic Tax Subject, activity organizer, permanent establishment, or other representative of a foreign company. The purpose of this study was to determine the process of calculating, depositing and reporting PPh 23 at PT. Multi Karya Sinergi which acts as a tax cutter for services. This research is in the form of descriptive, namely by classifying and analyzing data so as to provide a solution to a problem by means of field studies consisting of observations, interviews, work practices and literature studies. Based on the results of the study it can be concluded that the calculation of Article 23 PPh is in accordance with the rates and tax bases. For depositing and reporting taxes in 2021, you are already using an application to make it easier to work. Keywords: Income Tax Article 23, Calculation, Deposit
Co-Authors Apriza Leony Endah Heryanti Fitri Apriani Putri Juniasih