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INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 3: Agustus 2015 (Spesial Issues)" : 5 Documents clear
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 ATAS JASA LOUNDRY OLEH ISTANA KEPRESIDENAN BOGOR TAHUN 2014 Ahmad Junaidi; Edy Edy; Fahmi Jazuli
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.983 KB) | DOI: 10.31334/reformasi.v2i3.604

Abstract

Article 23 Income Tax is a withholding tax on income received or obtained by domestic taxpayers and permanent business entities originating from service investment capital or conducting activities other than those already deducted by Article 21 Income Tax. The author will also discuss taxation in general, tax function and the tax collection system. The Legal Platform consists of Income Tax accompanied by Subject and Object of Income Tax, Income Tax Article 23 which is accompanied by the presence of the subject and is not subject to tax. The purpose of this study was to determine the general provisions of Article 23 Income Tax deduction by the Bogor Presidential Palace. One way to collect this final project data is by observation and interview. From the results of the study it can be concluded that the Bogor Presidential Palace has not carried out tax obligations in accordance with the applicable Law.
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK RESTORAN OLEH RESTORAN LAPO NI TONDONGTA PADA TAHUN 2014 Surnamin Surnamin; Toni Triyulianto; Iis Susanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.125 KB) | DOI: 10.31334/reformasi.v2i3.605

Abstract

.Lapo Ni Tondongta Restaurant as a Domestic Taxpayer is obliged to fulfill restaurant tax obligations in 2014. In fulfilling these obligations, Lapo Ni Tondongta Restaurant performs Restaurant Tax obligations not in accordance with the applicable tax regulations in the case of the Restaurant Tax Law with reference to Provincial Regulation DKI Jakarta No. 11 of 2011. The purpose of this study is to determine whether the implementation of fulfillment of the obligation to collect, calculate, deposit and report on restaurant tax by Lapo Ni Tondongta Restaurant is in accordance with the applicable tax regulations. In collecting this Final Project Report data the authors make observations, interviews and citation of documents as supporting authors in order to get complete, accurate and valid data. It was concluded that in the implementation of Collection, Calculation, Depositing and Restaurant Tax Reporting by Lapo Ni Tondongta Restaurant in 2014 it was in accordance with the applicable tax regulations.
PELAKSANAAN KEWAJIBAN SEBAGAI PENGUSAHA KENA PAJAK OLEH PT CAHAYA PETRINDO BERSAMA JAKARTA TAHUN 2014 Krisna Hidajat; Yanuar Adi Putra; Kiki Amaliya
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.236 KB) | DOI: 10.31334/reformasi.v2i3.606

Abstract

Value Added Tax (VAT) is a tax on the consumption of goods and services in the Customs Area that is needed to purchase production and distribution lines. PT Cahaya Petrindo Bersama is a company that has been confirmed as a Taxable Person for VAT purposes that requires Taxable Entrepreneurs in accordance with applicable tax regulations. The obligation of PT Cahaya Petrindo Bersama as a Taxable Person for VAT purposes is to impose a Collection, Calculation, Deposit and Report on Value Added Tax. Based on the discussion above, the purpose of the above research to discuss the implementation of the Obligations as Taxable Entrepreneurs by PT Cahaya Petrindo Bersama Jakarta 2014 is in accordance with the applicable tax regulations. From the results of the examination, it can be denied that PT Cahaya Petrindo Bersama Jakarta has made an agreement as a Taxable Person for VAT purposes in accordance with the applicable tax laws in Indonesia.
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 OLEH PT PARANI ARTAMANDIRI Endro Andayani; Tavitri Rangkuti; Rahmat Ramdhani Fitrah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.776 KB) | DOI: 10.31334/reformasi.v2i3.607

Abstract

The biggest state revenue is from the tax sector, various ways are done to optimize the revenue. One of them is the Withholding tax system. Article 23 Income Tax is one type of tax that applies this system. With the tax object on income from dividends, royalties, interest, rents other than land and building leases, prizes and awards as well as other service benefits in accordance with the Minister of Finance Regulation. Whereas one of the tax subjects is the State Dalan tax payer. PT Parani Artamandiri as a Domestic Taxpayer is obliged to carry out Calculations, Deductions, Deposits and Reporting on Debt Tax Article 23. In carrying out the fulfillment of these obligations, PT Parani Artamandiri experienced obstacles in the implementation of deposits. this is because the company is experiencing bad cashflow. The purpose of this study is to determine the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 whether it is in accordance with the applicable tax regulations. In collecting data the author observes and quotes documents. It was concluded in the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 not in accordance with the applicable tax regulations
PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILANPASAL 23 ATAS JASA MAKLON PADA PT. PRIMA JIREH TAHUN 2015 DI JAKARTA Ade Suryana; Devi Purnama Sari; Desy Nur Fadhilah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.657 KB) | DOI: 10.31334/reformasi.v2i3.603

Abstract

Article 23 Income Tax is a tax deducted from income received or obtained by a Domestic Taxpayer (individual and entity) and Permanent Establishment (BUT) originating from capital, delivery of services or other activities other than those deducted by PPh 21. Purpose from this research is to find out whether the implementation of the Income Tax Article 23 deduction, deposit and reporting on PT Prima Jireh is in accordance with the applicable laws and regulations. One effort in collecting data on this final project is by conducting observations where the author conducts an internship. From the research conducted, it can be concluded that the implementation of Article 23 Income Tax deductions and deposits made by the company is not in accordance with the applicable laws and regulations because there are still Article 23 Income Taxes that have been late deposited and reported.

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