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All Journal Journal of Education and Learning (EduLearn) Jurnal Riset Akuntansi dan Bisnis Pro Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Edunesia : jurnal Ilmiah Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat)
Hafsah Hafsah
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)

 1 
Analisis Pengendalian Intern Penerimaan Pajak Bumi Dan Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan Hafsah Hafsah; Reski Finta Loka
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i1.6724

Abstract

This study aims to determine whether the internal control of land and building tax receipts at the Medan City Regional Tax and Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. The type of data collected is qualitative data, in which the data sources used are primary data and secondary data and data collection techniques are documentation and interviews with staff of Medan City Regional Tax and Retribution Management Agency in the field of land and building tax. Based on the results of the analysis of this research, it can be seen that the internal control of land and building tax revenue has not been implemented properly because there are still multiple duties on employees and monitoring in collecting taxes has not fully carried out direct monitoring of taxpayers so that many personal or corporate taxpayers are still does not carry out its obligation to pay the PBB. With the inadequate internal control principle, the revenue from land and building tax has not been realized.
Analisis Penerapan Perencanaan Pajak Atas Biaya Kesejahteraan Karyawan Hafsah Hafsah; Febri Ramadhani
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i3.6720

Abstract

This  research is  the implementation of tax planning for the costs of the welfare of employees to minimize the burden of taxes owed to the tax at PT. Pertani (persero) Medan.  The analysis of this research used descriptive technique analysis data. The  data were collected and arranged, then conducted an analysis of the data.  Descriptive analysis  of data collected in the form of numbers. This is due to the quantitative method.  PT. Pertani has done the implementation of tax planning  on  employees  welfare costs but the effort is not maximized because there are still policies related to the costs of employees welfare which is a costs that can not be charged as a deduction of company's gross income (non deductible) . The company policy regarding of employees welfare costs, among others are :  PT. Pertani doesnt bear outcome added tax according to section 21 pph about employees.The company establishes its own clinic where the costs incurred by the company for the provision of doctors and the provision of medicines to employees can not  be  deducted from gross income.
Co-Authors Ade Dzikra Khairani Aurani Raodah Ayu Indari Bonari P Pohan Dewi Andriany Febri Ramadhani Gustina Siregar Handayani, Susi Hasibuan, Lailan Safina Hastina Febriaty Hezdi Tanjung Isna Ardila Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Lailan Safina Hasibuan Lila Bismala M Falhan Mahyar Diana Muhammad Falhan Nunung Agus Firmansyah Oktafiana Akmal Ramdhansyah Ramdhansyah Rara Dhea Febrinal Reski Finta Loka Retno Widia Ningsih Ridho Gilang Adiko Rini Astuti Riski D Sahputra Saragih, Fitriani Seprida Hanum Siregar, Hasan Sakti Siti Aisyah Susi Handayani Syafrida Hani Tiansih Sasqia Zaidani Widia Astuty Yayuk Hayulina Manurung Zulia Hanum