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Analisis Perhitungan PPh Pasal 21 Terhadap Karyawan Penerima Bonus Dengan Metode SAW Guna Menentukan PPh Terutang
Aura Nisa Azzaroh
; Beby Hilda Agustin
; Agus Athori
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the...
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Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba : Studi Kasus di CV Wecono Asri
Netty Nasifa Aurasari
; Eni Srihastuti
; Agus Athori
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 2
, No 3
(2024)
This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the...
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Analisis Penerapan Tax Planning PPH 21 Sebagai Upaya Meningkatkan Efisiensi Pajak Penghasilan Badan
Hendrawan Hendrawan
; Putri Awalina
; Agus Athori
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol 2
, No 2
(2024)
Taxes have a central role in state revenue to finance government spending and development. Public awareness as taxpayers is an important aspect in securing state revenue. Tax planning as a strategy to optimize company tax obligations. Implementation of tax planning (Tax Planning) can use several methods such as the Gross Up Method, Gross Method, and Nett Method.This research was conducted at the Bangun Jaya Bersama Cooperative in Blitar City, East Java. Because this company has not implemented s...
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Pengaruh Likuiditas, Ukuran Perusahaan, Dan Sales Growth Terhadap Struktur Modal Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021
Alfida Salfa Anisa
; Akhmad Naruli
; Agus Athori
Jurnal Akuntan Publik
Vol 1
, No 4
(2023)
The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research partici...
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