Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Buletin Ekonomi Fundamental Management Journal
Sihombing, Salmon
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EVALUASI PENYUSUNAN LAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN PENDIDIKAN XYZ Aprilia, Ruth Grace; Sihombing, Salmon; Tobing, Suzanna Josephine L.
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.v22i2.915

Abstract

ABSTRACT XYZ Education Foundation is a non-profit social organization that provides services in the form of elementary school to high school. The foundation's resources come from donations that managed for its operational activities. In order for the foundation's finances to be well managed and the services provided to be sustainable, the foundation prepares the financial statements to be used by the foundation's management and donors in assessing the performance of the foundation. The financial statements of non-profit organizations are set out in SFAS 45 on reporting of nonprofit entities, but in practice the XYZ Education Foundation applies SAK ETAP for the frame of its financial statements, although its implementation SAK ETAP cannot be used in the foundation's financial statements because the foundation is generally devoted to the community, so that the foundation has public accountability. The financial statement of education foundation has similar frame with the financial reporting of PSAK 45, but not all have been implemented by the foundation. The management of the foundation is the responsible party for the preparation and presentation of the financial statements so that management needs to rethink the accounting policies that should be used in the foundation's financial statements. Keyword: yayasan, laporan keuangan, Pernyataan Standar Akuntansi Keuangan.
The Effect of Tax Planning to Minimize the Tax Burden: A Case Study on an Employee Koperasi at PT.KBX Melfrida, Christina; Malau, Melinda; Sihombing, Salmon
Fundamental Management Journal Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i01.194

Abstract

This study aims to determine how the effect of tax planning undertaken by PT. KBX, and to know what the right method to minimize the tax burden. The data for this study were obtained from interviews with tax accounting section and General Human Resources of PT. KBX with observations regarding the implementation of tax planning. The research proves that PT. KBX has not executed tax planning appropriately. The company uses the method of calculation of income tax Article 21 is borne by the employer (net method), so that the expense incurred income tax Article 21 shall be paid in the calculation of taxable income for corporate income tax. As a result the corporate income tax paid is greater.Keywords : Taxes, PT. KBX, Peghasilan Tax (VAT).
Co-Authors Aprilia, Ruth Grace Melfrida, Christina Melinda Malau Tobing, Suzanna Josephine L.