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All Journal Economic Reviews Journal Jurnal Hukum dan Sosial Politik
Elsa Situmorang
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan Angsuran Pajak Penghasilan Pasal 25 Bagi Wajib Pajak Badan untuk Efisiensi Keuangan CV Visi Printing Putri Kemala Dewi Lubis; Evi Suryani Harahap; Penus Sinurat; Elsa Situmorang; Tamaria br. Sidebang
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.558

Abstract

This study discusses the implementation of Article 25 Income Tax (PPh) installments for corporate taxpayers, specifically at CV Visi Printing, and its impact on the company's financial efficiency. Article 25 PPh is a tax paid periodically throughout the fiscal year based on estimated tax liabilities, aimed at helping companies manage their tax obligations more effectively. This research employs a qualitative method with an analysis of the financial statements of CV Visi Printing for the year 2022. The results indicate that the Article 25 PPh installment applied by CV Visi Printing, amounting to Rp 3,553,000 per month, positively affects the company's cash flow efficiency. This gradual tax payment helps the company maintain liquidity and reduces the burden of a large tax payment at the end of the year. Furthermore, with proper tax planning, CV Visi Printing can allocate financial resources more effectively to support other operational activities. The implementation of this tax installment also enhances the company's tax compliance, avoiding potential penalties, and maintaining the company's financial stability in the long term. The study concludes that the application of Article 25 PPh installments plays a crucial role in improving the company's financial efficiency through better cash flow management and optimal tax planning.
Sanksi Hukum dan Tanggung Jawab Produsen Atas Penyalahgunaan Bahan Kimia pada Makanan Sri Yunita; Olivia Febriana Gea; Siti Zahara; Happy Simaremare; Christy Sihombing; Elsa Situmorang
Jurnal Hukum dan Sosial Politik Vol. 2 No. 4 (2024): November: Jurnal Hukum dan Sosial Politik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v2i4.4154

Abstract

Food is a substance consumed by living beings such as humans to obtain the necessary nutrients. When consuming it, food must be ensured to be good for the body's health. Food that contains harmful chemicals will cause damage to the organ systems. This article examines how the law and food business operators who use hazardous substances such as borax, formalin, and Rhodamin-B. A literature review of various regulations shows that business operators are legally obligated to be responsible for such actions. An analysis of the applicable legal framework indicates that business operators can be held civilly liable for the resulting damages. The results of this research have important implications for business operators, consumers, and policymakers in efforts to protect consumers from hazardous food products.
Co-Authors Christy Sihombing Evi Suryani Harahap Happy Simaremare Olivia Febriana Gea Penus Sinurat Putri Kemala Dewi Lubis Siti Zahara Sri Yunita Tamaria br. Sidebang