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All Journal Jurnal Pengabdian Sosial VISA: Journal of Vision and Ideas
Azahra, Raudhatul
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penyuluhan Pentingnya Pengolahan Sampah Organik dan Non-Organik pada MI Darussalam Karanglo 2 Yuliawati, Ira Sukma; Azahra, Raudhatul; Rohmalia, Fitri; Ajeng, Karenina; Septiandari, Renata; Putri, Firda Amalia; Kusuma, Ramadhani Mahendra
Jurnal Pengabdian Sosial Vol. 1 No. 10 (2024): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/rssf6c40

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan penyuluhan pada anak-anak MI Darussalam Karanglo 2 dalam memilah sampah organik dan anorganik. Metode pelaksanaan pengabdian ini dilakukan dengan menyampaikan materi terkait cara memilah dan mengolah sampah menggunakan prinsip 3R (Reduce, Reuse, Recycle) yaitu mengurangi sampah plastik, menggunakan kembali, dan mendaur ulang menjadi sebuah kerajinan dari botol plastik. Hasil kegiatan pengabdian masyarakat ini menunjukkan respon positif dari pihak sekolah dan dapat menumbuhkan rasa kepedulian terhadap lingkungan sejak dini sekaligus meningkatkan kreativitas siswa/siswi dengan mendaur ulang limbah botol plastik menjadi sebuah karya yang bermanfaat seperti vas bunga.
Perhitungan, Pemotongan, dan Pelaporan PPh Pasal 23 terhadap Layanan Outsourcing pada PT GHI Azahra, Raudhatul; Widodo, Condro
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4127

Abstract

Tax is a mandatory contribution collected by the government from the community without compensation received directly by the taxpayer. This means that when someone pays taxes, they do not receive a specific direct benefit from that payment. On the other hand, taxes are used for public interests and public services whose benefits are felt by society as a whole. The tax imposed on income in accordance with Article 23 is one of the crucial elements in the Indonesian tax system which makes a significant contribution to state revenue. One of the objectives of PPh Article 23 is to provide outsourcing services. For this reason, the purpose of this research is to understand how income from outsourcing services at PT GHI is calculated, deducted and reported on income tax based on Article 23. The approach applied in this research is qualitative descriptive using interviews and documentation. The results of this study support the conclusion that the calculation, withholding and reporting of PPh 23 at PT GHI has complied with all relevant legal requirements, namely at an amount of 2% and those who carry out the withholding and reporting of PPh 23 are the parties receiving the services.
Co-Authors Ajeng, Karenina Condro Widodo, S.E., M.S.A Putri, Firda Amalia Ramadhani Mahendra Kusuma Rohmalia, Fitri Septiandari, Renata Yuliawati, Ira Sukma