Garuda - Garba Rujukan Digital

TINJAUAN KOREKSI FISKAL LABA RUGI KOMERSIAL PADA PT.SWAKITA INDONESIA Yenti S, Dame Febri; Sitorus, Frangky Yosua; Lumbantoruan, Rutman L.Toruan
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.576

Fiscal correction performed by the taxpayer because there are differences in the calculation of the profit according to the accounting in particular (commercial) with the profit according to the tax (fiscal). Knowing PT.Swakita Indonesia in the income statement in accordance with the tax laws of Corporate Income Tax Act No. 36 of 2008 Article 9 paragraph 1 letter (b) that "can not be deducted in the gross income of the company are the costs incurred or charged by the company for the personal benefit of shareholders, partners or members, such as a personal home improvement, travel expenses, the cost of insurance premiums paid by the company for the benefit of private shareholders or their families ". As for the burden or expense on PT Swakita Indonesia with fiscal correction amount Rp 5,158,850,815Keywords : Taxation, Fiscal correction, Gain or loss of commercial .

TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPh PASAL 23 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Simanungkalit, Johanna Triasih Simanungkalit; Sitorus, Frangky Yosua; L.Tobing, Suzanna Josephine
Buletin Ekonomi Vol. 22 No. 1 (2018): ISSN: 1410-3842 Buletin Volume 22 No.1
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i1.744

Currently Tax is one of the main sources of state revenue. It can be seen from the 2015 APBNP posture and the 2017 State Budget of the Republic of Indonesia Therefore, from year to year the government continues to work to optimize state revenue. Income Tax Article 23 is a type of tax, which is a non-oil and gas income tax included in the income tax section, income tax 23 is imposed on dividends, royalties, technical services, other services. One indicator of tax revenue is the level of taxpayer compliance. Which includes the level of tax compliance is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the level of tax compliance the higher the level of tax revenue. The purpose of this study is to (1) The purpose of this study is to know tingakat compliance reporting Article 23 Income Tax in KPP Pratama Jakarta Pulogadung. (2) The author also can know the realization of taxpayer income tax Article 23, than the target. The method used in this paper is a field study method in which the author directly observes the performance poses from KPP pratama pulogadung by doing question and answer and observation and method of study libraries Methods of data collection directed to search data and information by reading and studying books and regulations relating to this LPKL duty. The results of the discussion indicate that (1) Problem solving of taxpayer compliance in reporting tax return period of Article 23 can already be said to be very compliant (85% -100%) where in 2015 the level of compliance is 86.00% and year 2016 88.00% .Key Words: Income Tax Article 23, taxpayer, receipt

TINJAUAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PPH PASAL 21 OLEH WAJIB PAJAK TERDAFTAR DAN PENERIMAANNYA PADA KPP PRATAMA JAKARTA PULOGADUNG Sari, Oktavitaria; Sitorus, Frangky Yosua; Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.912

Taxes are the largest source of state revenue. In financing government activities and state development .. one indicator of tax revenue is compliance in paying taxes and compliance in reporting taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. the higher the level of tax compliance the higher the rate of tax revenue. the purpose of this study is to (1) know the compliance level of taxpayer pph Article 21 for its reporting on Kpp pratama jakarta pulogadung period of 2015 and 2016 (2) to know the realization of income tax Article 21 on its target at KKP Pratama Jakarta pulogadung 2015 and 2016. Method used in this paper is the method of librarians where literature sources such as books of taxation literature, taxation laws, tax laws and using field study methods, make observations and data collection directly to the field. discussion results show that (1) level the compliance of reporting pph article 21 conducted by wp from kpp pratama jakarta pulogadung 2015 its compliance rate (79.40%) in 2016 to (83.49)% can be concluded taxpayer compliance level for reporting pph Article 21 of 2015 and year 2016 said (75% -84%) in obedient category. (2) the level of tax revenue in 2015 has not reached the target determined only reach (84.37%) while the year 2016 almost reached the target that is (92.65%) indicating that there is an increase every year Keywords: taxpayer, compliance reporting level, tax revenue pph article 21

The Effect of EPS and Return on BEI IDX using Value Investing from Benjamin Graham: PENGARUH EPS DAN RETURN SAHAM TERHADAP IHSG BEI MENGGUNAKAN VALUE INVESTING DARI BENJAMIN GRAHAM Sitorus, Frangky Yosua; Hutasoit, Posma Sariguna Johnson Kennedy
Fundamental Management Journal Vol. 2 No. 1p (2017): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1p.426

This study intends to analyze the value of existing companies in Indonesia Stock Exchange (BEI) to select stocks which will gain a high level of return in the long term. Using fundamental analysis method of value investing Benjamin Graham, this method is used to select undervalued stocks, stocks that are expected to provide high returns over the long term. This study was conducted on 20 companies selected according to the criteria of value investing Graham of 331 companies that listed on the BEI in the period 2005 to 2012. With those datas, the research analyze the effect of Earning Per Share (EPS) and Return of the Shares on IHSG. Pooled Least Square method with the regression equation will be obtained. The result said that changes in the value of EPS is not a significant effect on changes IHSG in BEI, but changes in the value of stock returns has significant impact on IHSG changing, while the variable IHSG simultaneously influenced by both variables, EPS and stock return variable.

PENCATATAN PERSEDIAAN DAN PENETAPAN HARGA POKOK PERSEDIAAN PADA PT PERHUTANI (PERSERO) Sitorus, Frangky Yosua; Siagian, Yunus Meherlin; Malau, Melinda
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.545

Trading companies play a major role in world economic activity. Entry and exit of goods, raises revenues and expenditures of money occurred. If you do not want to lose market share in the competitive trade, is the basis for an accountant to be ready and have the initiative in practice what is learned during bench formal. Theory education complex and in practice in the world of work more flexible and easier to apply. But a lot of difference between theory and practice that companies use a method that is more simple, effective and efficient. Findings are compared later writers get into new things that can be learned. When seeing things that do not fit with the theory learned, became something new to the author learned as stock in later day. Of making the report job training, the author makes a conclusion that can find companies in the register and in determining the cost of inventory to the hands consumer.Kata kunci: Aset, Persediaan, Pembelian, Penjualan

PENCATATAN PERSEDIAAN DAN PENETAPAN HARGA POKOK PERSEDIAAN PADA PT PERHUTANI (PERSERO) Sitorus, Frangky Yosua; Siagian, Yunus Meherlin; Malau, Melinda
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.545

Trading companies play a major role in world economic activity. Entry and exit of goods, raises revenues and expenditures of money occurred. If you do not want to lose market share in the competitive trade, is the basis for an accountant to be ready and have the initiative in practice what is learned during bench formal. Theory education complex and in practice in the world of work more flexible and easier to apply. But a lot of difference between theory and practice that companies use a method that is more simple, effective and efficient. Findings are compared later writers get into new things that can be learned. When seeing things that do not fit with the theory learned, became something new to the author learned as stock in later day. Of making the report job training, the author makes a conclusion that can find companies in the register and in determining the cost of inventory to the hands consumer.Kata kunci: Aset, Persediaan, Pembelian, Penjualan

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search