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All Journal Veteran Economics, Management & Accounting Review Jurnal Riset Multidisiplin Edukasi
Zahra Azizah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERENCANAAN PAJAK PENGHASILAN PASAL 29 PADA PERUSAHAAN PELAYARAN Muhammad Ridwan; Atira Syakira; Carissa Angelique Febryan; Zahra Azizah; Meiwindriya Mutya Gading; Ni Putu Eka Widiastuti
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6100

Abstract

The purpose of this study is to provide an overview of the application of tax management at PT. XYZ as a shipping company and know the effectiveness of this strategy. The object of this research is Article 29 Income Tax which is the remainder of the Income Tax Payable in the tax year or in other words accrued income tax. Income Tax Article 29 occurs if the tax payable for a tax year is greater than the tax credit, then the tax deficit payable must be paid before the annual notification letter is submitted. The PPh credit includes PPh Articles 21, 22, 23, 24 and 25 on the legal basis of Law no. 36 of 2008. This study uses a qualitative descriptive analysis method, namely by collecting data through literature studies and interviews. Keywords: PPH 29; Shipping Company; Tax Planning   Abstrak Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan manajemen pajak pada PT. XYZ sebagai perusahaan pelayaran serta mengetahui keefektifan dari strategi tersebut. Objek penelitian ini adalah Pajak Penghasilan Pasal 29 yang merupakan sisa dari PPh Terutang dalam tahun pajak atau dengan kata lain pajak penghasilan yang masih harus dibayar. Pajak Penghasilan Pasal 29 terjadi jika pajak yang terutang untuk suatu tahun pajak lebih besar dari kredit pajak, maka defisit pajak yang terutang harus dilunasi sebelum surat pemberitahuan tahunan disampaikan. Kredit PPh meliputi PPh Pasal 21, 22, 23, 24 dan 25 dengan dasar hukum UU No. 36 Tahun 2008. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan mengumpulkan data melalui studi literatur dan wawancara. Kata kunci: PPH 29,; Perencanaan Pajak; Perusahaan Pelayaran
IMPLEMENTASI SISTEM PENGUPAHAN DALAM PERSPEKTIF HUKUM KETENAGAKERJAAN PADA PERUSAHAAN Lily Chairunnisa; Zahra Azizah
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 4 (2026): Jurnal Riset Multidisiplin Edukasi (April 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i4.1847

Abstract

The wage system is an important aspect of the employment relationship between workers and employers. Wages are not only a source of livelihood for workers but also a form of appreciation for the labor and contributions given in the work process. In practice, the implementation of wage systems in companies often raises various issues, such as non-compliance with minimum wage regulations, delays in wage payments, and a lack of transparency in determining wage structures and scales. This study aims to analyze the implementation of wage systems in companies and examine their compliance with labor law regulations in Indonesia. The research method used is normative legal research with statutory and conceptual approaches. The data sources consist of primary, secondary, and tertiary legal materials obtained through library research. The results show that the wage system in companies has generally been regulated clearly in legislation, particularly in labor laws and related regulations. However, in practice, there are still several obstacles in its implementation that may lead to industrial relations disputes. Therefore, companies are required to comply with labor law provisions, and effective government supervision is needed to ensure the fulfillment of workers' rights and the creation of harmonious industrial relations.
Co-Authors Atira Syakira Carissa Angelique Febryan Lily Chairunnisa Meiwindriya Mutya Gading Muhammad Ridwan Ni Putu Eka Widiastuti