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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Akuntan Publik
Elisa Ayu Febryanti
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya Elisa Ayu Febryanti; Rr. Adiati Trihastuti
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2433

Abstract

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.
PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN AIR MINERAL DENGAN MENGGUNAKAN ANALISIS CROSS SECTION : (Studi pada PT. Tri Banyan Tirta Tbk, PT. Akasha Wira International Tbk dan PT. Sariguna Primatirta Tbk Periode 2019-2021) Elisa Ayu Febryanti; Chyntia Dewi Nur Oktavia; Afifah Yusfi Rahmalia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1222.194 KB) | DOI: 10.56910/gemilang.v3i1.301

Abstract

Salah satu fungsi dari sebuah kinerja keungan untuk mengetahui sejauh mana perkembangan perusahaan yang sudah di capai dalam setiap periode tertentu. Untuk mengetahui bagaimana kinerja keuangan suatu perusahaan dapat dengan melihat laporan keuangan perusahaan. Pada artikel ini penulis menggunakan 3 (tiga) laporan keuangan perusahaan yang bergerak dibidang yang sama dengan kurun waktu 3 (tiga) periode. Dengan melihat beberapa laporan keuangan dari beberapa perusahaan yang bergerak dibidang yang sama maka dapat dilakukan analisis cross section (perbandingan dengan perusahaan atau industri yang sejenis).
Co-Authors Afifah Yusfi Rahmalia Chyntia Dewi Nur Oktavia Rr. Adiati Trihastuti