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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Economic, Technology and Social Sciences (Injects)
Hutahaean, Sondang Lastiur
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Analysis of the Implementation of Income Tax Accounting Article 21 at The Food Security Service Of Deli Serdang Regency Hutahaean, Sondang Lastiur; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 21 at the Food Security Service of Deli Serdang Regency. PPh Article 21 is a tax imposed on income in the form of salaries, wages, honorariums, and other payments related to work or position. Compliance in the implementation of PPh Article 21 is very important to support state revenues while reflecting transparent and accountable financial governance. This research method uses a qualitative descriptive approach with primary data obtained through interviews with financial management officials at the Food Security Service of Deli Serdang Regency and secondary data in the form of tax reporting documents. The analysis was carried out to evaluate the process of calculating, deducting, depositing, and reporting PPh Article 21 in accordance with applicable provisions. The results of the study indicate that the Food Security Service of Deli Serdang Regency has carried out its PPh Article 21 tax obligations quite well. However, there are several obstacles, such as the lack of understanding of some employees regarding tax provisions, delays in tax payments, and the less than optimal use of information technology in the reporting process. The implementation of Article 21 Income Tax in the Food Security Service of Deli Serdang Regency requires improvement to increase compliance and efficiency. It is recommended that the service conduct routine training related to taxation for employees, increase supervision of the tax payment and reporting process, and utilize information technology to support more effective and efficient tax management.
Analysis of Employee Expenditure Budget Preparation at the Food Security Office of Deli Serdang Regency Hutahaean, Sondang Lastiur; Nasution, Dito Aditia Darma; Junawan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1623

Abstract

The purpose of this study is to find out the stage of preparing the 2024 employee expenditure budget at the Deli Serdang Regency Food Security Office. The data used in this study are primary and secondary data. This study uses a quantitative descriptive method. The type of data collection used is by interviews and document analysis for data collection. The results of this study show that the preparation of employee spending budgets at the Deli Serdang Regency Food Security Office has been in accordance with the needs of employees effectively and has been in accordance with existing procedures. The preparation of the employee expenditure budget by the budget preparation team of the Deli Serdang Regency Food Security Office has carried out its duties well.
Co-Authors Dito Aditia Darma Nasution Junawan Junawan Maisyarah, Renny