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All Journal Journal on Education
Desry R Tarigan
Universitas Negeri Medan
Education

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Analisis Penerapan PPH Pasal 24 Pada PT. Telkom Indonesia Tbk Nurita Pasaribu; Hotman Siboro; Desry R Tarigan; Putri Kemala Dewi Lubis
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7322

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 24 at PT Telkom Indonesia Tbk, one of the largest multinational companies in Indonesia. PPh Article 24 is implemented to prevent double taxation of income earned from abroad, so that companies can credit taxes paid abroad against taxes owed in Indonesia. This study uses a qualitative descriptive approach with data obtained from PT Telkom Indonesia's annual report and related scientific articles. The results of the study indicate that the implementation of PPh Article 24 has a significant impact on the company's financial performance, especially on the decline in net profit due to international tax burdens. To mitigate this impact, PT Telkom utilizes the Double Taxation Avoidance Agreement (P3B) and collaborates with international tax consultants to ensure that all tax obligations can be met efficiently and in accordance with international tax provisions. This study provides important insights into effective tax strategies for multinational companies operating in multiple jurisdictions and the importance of a deep understanding of international tax policies.
Analisis Ekonomi Pancasila Dan Implikasinya Dalam Pembelajaran Ekonomi Mica Siar Meiriza; Syaqinah Ujung; Nurita Pasaribu; Hotman Siboro; Desry R Tarigan
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7523

Abstract

Pancasila economics is an economic system that places social justice, humanity and shared prosperity as the main foundation in regulating economic activities. This article aims to analyze the concept of Pancasila Economics and how its application can be integrated into economic learning in Indonesia. This research uses a descriptive-analytical method with a qualitative approach, focusing on secondary data sources in the form of journal articles, books and official documents. The research results show that integrating Pancasila values ​​in economic education can strengthen students' character in cognitive, affective and psychomotor aspects. Learning that is oriented towards Pancasila values ​​helps form a generation that is not only technically competent, but also has moral responsibility in facing global economic challenges. It is hoped that the integration of Pancasila Economics in the economic curriculum in schools and universities will be able to create a more inclusive, just and sustainable economic system in the future
Co-Authors Hotman Siboro Meiriza, Mica Siar Nurita Pasaribu Putri Kemala Dewi Lubis Syaqinah Ujung