Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
[ABSTRAK Penelitian ini membahas mengenai pendaftaran BPJS Kesehatan pada pekerja bukan penerima upah dan merupakan jenis penelitian kuantitatif deskriptif dengan disain studi cross-sectional. Data yang digunakan pada penelitian ini merupakan data primer yang didapat melalui pengisian kuesioner oleh 110 orang pekerja bukan penerima upah. Hasil analisis menunjukan bahwa sebanyak 37 orang atau 33,6% dari total responden sudah mendaftar BPJS Kesehatan dan sebanyak 73 orang atau 66,4% dari total responden belum mendaftar BPJS Kesehatan. Hasil uji Chi-Square menunjukan bahwa ada hubungan yang signifikan antara pendidikan, jenis usaha, paparan informasi JKN, frekuensi keluhan, jumlah keluhan, dan penilaian kesehatan dengan pendaftaran BPJS Kesehatan pada pekerja bukan penerima upah di kelurahan Selamat, Jambi periode Desember 2014.

---

ABSTRACT ;"This study is a quantitative research with descriptive cross-sectional study" "design aim to estimates the enrollment determinant of BPJS Kesehatan among self employed without employee. The data used in this research is primary data obtained through questionnaires by 110 self employed without employee. Results of the analysis showed that 37 people or 33.6% of total respondents have been enrolled to BPJS Kesehatan and the rest, 73 people or 66.4% have not enrolled to BPJS Kesehatan." "Chi-Square test results showed that there are significant relationship between education, business type, exposure of JKN information, the frequency illness, the number of illness, and perceived health with the enrollment of BPJS Kesehatan among self employed without employee in Selamat village, Jambi, December 2014.", "This study is a quantitative research with descriptive cross-sectional study" "design aim to estimates the enrollment determinant of BPJS Kesehatan among self employed without employee. The data used in this research is primary data obtained through questionnaires by 110 self employed without employee. Results of the analysis showed that 37 people or 33.6% of total respondents have been enrolled to BPJS Kesehatan and the rest, 73 people or 66.4% have not enrolled to BPJS Kesehatan." "Chi-Square test results showed that there are significant relationship between education, business type, exposure of JKN information, the frequency illness, the number of illness, and perceived health with the enrollment of BPJS Kesehatan among self employed without employee in Selamat village, Jambi, December 2014."]

Abstrak :
Perkembangan strategi pemasaran pada online marketplace menghadirkan adanya suatu profesi baru yaitu pemasar afiliasi (affiliate marketing). Adanya ikatan kontrak antara online marketplace dengan pelaku profesi pemasar afiliasi dalam melakukan pemasaran menimbulkan adanya penghasilan bagi pemasar afiliasi. Namun dalam praktiknya, banyak sekali perspektif mengenai penghasilan atas pelaku profesi pemasar afiliasi pada online marketplace. Belum adanya kepastian mengenai klasifikasi dan sistem pemberian pengasilan terhadap program pemasaran afiliasi ini berpotensi untuk menimbulkan ambiguitas mulai dari online marketplace yang melakukan pemotongan pajak penghasilan, hingga pemasar afiliasi sebagai pihak yang dipotong pajak atas penghasilan yang diterima saat harus melaporkan SPT PPhOP secara self assesment system. Sebab, pada dasarnya pengenaan pajak penghasilan akan mengikuti kategori jenis penghasilan yang ada. Maka dari itu diperlukan adanya peninjauan kembali atas kepastian klasifikasi penghasilan yang bersumber dari program pemasaran afiliasi. Tujuan dari penelitian ini adalah untuk menganalisis terkait klasifikasi kategori pajak penghasilan dan proses penerapan pemotongan pajak pada program pemasaran afiliasi di online marketplace. Penelitian menggunakan pendekatan kualitatif dan teknik analisis data kualitatif. Teknik pengumpulan data kualitatif diterapkan melalui wawancara mendalam dan studi kepustakaan. Hasil dari penelitian ini menyatakan bahwa atas penghasilan yang diterima oleh pemasar afiliasi dipotong PPh 21 sebagai imbalan kepada bukan pegawai yang menerima komisi oleh online marketplace selaku badan yang membayarkan penghasilan dan dikategorikan sebagai business income sebagai perkerjaan bebas. Pada praktiknya pemotongan PPh 21 pada program pemasaran afiliasi masih ada beberapa kendala. Kendala tersebut yang paling utama yaitu adanya salah potong tarif PPh 21 dalam perhitungan pajak terutang bagi program pemasar afilaisi dan proses pemberian bukti potong yang belum terpenuhi dari sisi online marketplace. ......The development of marketing strategies in the online marketplace presents a new profession, namely affiliate marketing. The existence of a working agreement contract between the online marketplace and the affiliate marketer profession in conducting marketing product indicates the emergence of income for affiliate marketers. However, in practice, there are many perspectives regarding the income of the affiliate marketer profession in the online marketplace. The lack of certainty regarding the classification and income generation system for affiliate marketing programs has the potential to create ambiguity, ranging from online marketplaces that withhold income tax, to affiliate marketers who are taxed on income received because basically the imposition of income tax varies according to the category of income. which exists. Therefore, it is necessary to review the certainty of income classification from affiliate marketing programs. The purpose of this study is to obtain and analyze an overview related to the classification of income tax categories and the process of applying tax deductions to affiliate marketing programs in the online marketplace. This research is qualitative research with qualitative data analysis techniques and data collection techniques through in-depth interviews and literature study. The results of this study state that the income received by affiliate marketers is deducted from Withholding Tax article 21 by the online marketplace as the agency that pays the income and is categorized as business income from free work. In practice, withholding Withholding Tax article 21 in affiliate marketing programs, there are still some obstacles. The main obstacle is the incorrect amount deduction of the Withholding Tax article 21 rate in calculating the tax payable for the affiliate marketer program and the process of Withholding Tax slip that has not been fulfilled from the online marketplace.