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Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Hidayah, Nenden Restu; Susena, Karona Cahya; Alpino, Shendi Putra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
Dukungan Program Kebersihan Kelurahan Melalui Pemasangan Plang Himbauan Oleh Mahasiswa KKN Universitas Dehasen Bengkulu Oktariani, Sri; Jahda, Amila Tarina; Anjjely, Sellina Dwi; Anisa, Rici; Alpino, Shendi Putra; Muhammad; Yanto, Yanto; Fitriano, Yun; Susanti, Neri
Jurnal Karya Nyata Pengabdian Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i1.315

Abstract

The involvement of community service (KKN) students from Universitas Dehasen (UNIVED) in supporting the local government's policy in Pematang Gubernur Sub-district regarding environmental cleanliness programs through the installation of cleanliness signage. The research employed a qualitative descriptive approach, with data collected through in-depth interviews, direct observation, and documentation. Informants included KKN students, local government officials, and community members. The findings reveal that student involvement extended beyond technical tasks such as signage installation to include planning, community education, and persuasive dissemination of cleanliness messages. The installation of signage proved to have a positive impact by increasing public awareness to avoid littering and fostering collective behavior in maintaining a clean environment. Supporting factors for the program's success included active community participation, strategic placement of the signage, and the humanistic communication approach used by the students. This study concludes that collaboration between students, local government, and the community can create constructive social change in community-based environmental management. Similar programs are recommended for continued development with sustained support from multiple stake holders.