{"data":{"id":2380,"url":"https:\/\/repo.xbbh.net\/items\/2380","status":"published","type":"thesis","title":"PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN\nDAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA\nKOPERASI KREDIT RAHASTRA DENGAN MENGGUNAKAN\nMICROSOFT ACCESS","title_alt":null,"abstract":"Menurunnya pendapatan negara akibat dari penyebaran Virus Covid-19\nditinjau dari Anggaran Pendapatan dan Belanja Negara (APBN) 2020 membuat\nperekonomian di Indonesia mengalami kesulitan. Penerimaan pajak sebagai\npendapatan negara tertinggi terus dioptimalkan demi pemulihan ekonomi\nnegara. Sebagai iuran wajib yang dikenakan kepada orang pribadi atau badan\natas penghasilan berdasarkan pekerjaan yang dilakukan oleh setiap\nkaryawannya, Pajak Penghasilan pasal 21 dilakukan pada saat pencatatan\npenggajian dengan cara melakukan pemotongan secara langsung. Koperasi\nKredit Mitra Usaha Sejahtera merupakan salah satu Koperasi Kredit di\nIndonesia yang bergerak dibidang Simpan dan Pinjam. Dalam melakukan\npencatatan penggajian dan perhitungan Pajak Penghasilan pasal 21, Koperasi\nKredit Rahastra masih menerapkan sistem manual menggunakan Microsoft\nExcel sehingga sering terjadinya kekeliruan dan menyebabkan proses\npenggajian dan pembayaran Pajak Penghasilan pasal 21 yang terlambat. Dalam\nmenyelesaikan masalah tersebut, penulis merancang suatu sistem informasi\npenggajian dan perhitungan Pajak Penghasilan pasal 21 menggunakan\nMicrosoft Access. Dengan rancangan aplikasi tersebut, Koperasi akan\nmemperoleh kemudahan proses pencatatan dan perhitungan sehingga\npenyusunan laporan penggajian lebih efektif dan efisien. Dalam hal ini, penulis\nmenarik kesimpulan bahwa perlu dilakukan pembaharuan suatu sistem dalam\nmenyampaikan informasi-informasi berupa penggajian dan perhitungan Pajak\nPenghasilan pasal 21 pada karyawan Koperasi Kredit Rahastra. Oleh karena\nitu, penulis tertarik untuk mengambil judul \u201cSistem Informasi Akuntansi\nPenggajian dan Pajak Penghasilan pasal 21 pada Koperasi Kredit Rahastra\nDengan Menggunakan Microsoft Access\u201d","abstract_alt":null,"creators":[{"role":"author","family_name":"Fatinah","given_name":"Intan Zahrannisa","orcid":null,"national_id":"NPM1012191022"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":"0407068801"}],"year":2022,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas Sangga Buana YPKP","id_number":null,"thesis_level":"diploma","publication_status":"published","refereed":null,"keywords":["Kata kunci : Sistem Informasi Akuntansi","Penggajian","Pajak Pengahsilan Pasal\n21","Microsoft Access"],"language":"id","subjects":[],"divisions":[{"code":"62401","name":"D3 Akuntansi","pddikti_code":"62401"}],"citation":"Fatinah, Intan Zahrannisa (2022) PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN\nDAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA\nKOPERASI KREDIT RAHASTRA DENGAN MENGGUNAKAN\nMICROSOFT ACCESS. Universitas Sangga Buana YPKP.","documents":[{"name":"1._COVER.pdf","section":"cover","mime_type":"application\/pdf","size":180154,"sha256":"5994af5c6f2018cdcd80324f317408c4fd216405e2e9e97ed9cb2ec93c549cb1","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8619\/1._COVER.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":314971,"sha256":"50bf23885c7d0ca135edc6c91d0509cae10f86712006ddb05a7f27cdda0ce102","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8620\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":290114,"sha256":"9ba7be45d1cd4e2d2b55ae6f30429100aef06bd0d16477f1e815415671b61a89","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8621\/3._LEMBAR_PERNYATAAN.pdf"},{"name":"4._ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":476058,"sha256":"e05f7c3d1ba7ec07dcac67574d28662a968be241b196538388155b4f4625e143","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8622\/4._ABSTRAK.pdf"},{"name":"7._BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":476579,"sha256":"4b5fce95101d3e8bf5079ce2e68da237d11ee350b8943e17c8b3a74fe6dc316b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8623\/7._BAB_I.pdf"},{"name":"11._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":142572,"sha256":"5a58b52aac8f00ef3d0a7ec6f4a15ef038c498489dcd963b591a08cf897ce4bb","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2380\/files\/8624\/11._DAFTAR_PUSTAKA.pdf"}],"published_at":"2023-07-11T03:42:06+00:00","updated_at":"2026-10-31T06:59:08+00:00"}}