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All Journal Innovative: Journal Of Social Science Research JIAR : Journal Of International Accounting Research
Tasmita, Yuni Nuardi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENGENAANPAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PD. BPR BAHTERAMAS KABUPATEN BUTON Tasmita, Yuni Nuardi; Isna, Isna
JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i01.265

Abstract

:  This research is entitled Analysis of the Imposition of Income Tax Article 21 on the salaries of PD employees. BPR Bahteramas Buton. The problem in this study is how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. This study aims to analyze how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. The type of data used is quantitative data and qualitative data, while the data collection technique is documentation. The analytical method used is descriptive method, namely compiling, collecting, analyzing data collected in the form of numbers. Based on the results of data analysis, it is concluded that the imposition of Article 21 Income Tax which has been carried out by PD BPR Bahteramas Buton is not in accordance with Law Number 36 of 2008
ANALISIS PENGENAANPAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PD. BPR BAHTERAMAS KABUPATEN BUTON Tasmita, Yuni Nuardi; Isna, Isna
JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i01.265

Abstract

:  This research is entitled Analysis of the Imposition of Income Tax Article 21 on the salaries of PD employees. BPR Bahteramas Buton. The problem in this study is how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. This study aims to analyze how the imposition of income tax article 21 on the salaries of PD employees. BPR Bahteramas Buton. The type of data used is quantitative data and qualitative data, while the data collection technique is documentation. The analytical method used is descriptive method, namely compiling, collecting, analyzing data collected in the form of numbers. Based on the results of data analysis, it is concluded that the imposition of Article 21 Income Tax which has been carried out by PD BPR Bahteramas Buton is not in accordance with Law Number 36 of 2008
Analisis Kinerja Keuangan Perusahaan pada PT. Wilmar Cahaya Indonesia Tbk di Bursa Efek Indonesia Tasmita, Yuni Nuardi
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18498

Abstract

This study aims to emphasize the importance of conducting a financial performance analysis of the company at PT. Wilmar Cahaya Indonesia Tbk on the Indonesia Stock Exchange. The analysis method in this study uses a quantitative descriptive method using financial report data from PT. Wilmar Cahaya Indonesia Tbk. using ratio analysis in the form of liquidity ratio, solvency ratio, activity ratio, and profitability ratio. The results of the research on the liquidity ratio of PT. Wilmar Cahaya Indonesia Tbk's financial performance using the current ratio, the highest current ratio value occurred in 2022, which was 995.42% and the lowest current ratio value occurred in 2020, which was 466.27%. Solvency ratio, where the lowest Debt To Asset Ratio value occurred in 2022, which was 9.79% and the highest Debt To Asset Ratio value occurred in 2020, which was 19.53%. And the Debt To Equity Ratio obtained from the average calculation for 4 years was 20.15%, while the lowest debt to equity ratio value occurred in 2022, which was 10.85% and the highest debt to equity ratio value occurred in 2020, which was 24.27%. Activity ratios using the ratio Receivables turnover ratio, where the highest receivables turnover ratio occurred in 2021, which was 9.52 times and the lowest receivables turnover ratio occurred in 2022, which was 7.28 times. Fixed asset turnover ratio, where the highest fixed asset turnover ratio occurred in 2022, which was 22.81% and the lowest fixed asset turnover ratio occurred in 2019, which was 15.98 times. And Total turnover ratio, where the highest total asset turnover ratio occurred in 2022, which was 3.58 times and the lowest total asset turnover ratio occurred in 2019, which was 2.24 times. Profitability ratio. where the highest Return On Asset occurred in 2019, which was 15.47% and the lowest Return On Asset occurred in 2021, which was 11.02%. And the highest Return On Equity occurred in 2019, which was 19.05% and the lowest Return On Equity occurred in 2021, which was 13.48%.
Co-Authors Isna Isna