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All Journal Jurnal Ilmiah Mahasiswa FEB Cermin Dunia Kedokteran
Muhammad Aflah
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Education Health Professions

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TAX PLANNING APPLICATION TO MINIMIZE INCOME TAX (Case Study at INDOBENT Ltd. Pacitan Branch) Muhammad Aflah; Akie Rusaktiva Rustam
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study discusses how Indobent Ltd. which is a company engaged in the field of mineral processing bentonite in tax planning to take advantage of opportunities that can still be done to make tax savings. Therefore the tax planning thing still did not disobey authorized regulation descended by the goverment.In general terms, this research discussed deductible expense elements and non-dedutible expense elements. These terms take on purpose for determining tax planning strategy on changing expenses that can not be eliminated before as reduceable income taxes.The research is a kind of observation that used qualitative description method with case study approach. The case study contributed in making comparable reasoning about income tax payment with and without tax planning treatment.The  research summarizes that Indobent Ltd. did not performed optimum tax planned yet. Many opportunities that can be included for tax savings was still unforeseen become the cause. Reducing amount of tax payment could be reached with implementing tax planning strategy on using beneficiary from opportunities included changing non deductible expense element to deductible expense such as giving employee’s consumption, recreation, and employee achievement, for example, as subsidies reather than costs and award a bonus, adding the cost of education and human resources development, determining the depreciation method for fixed assets, also arrange nominative list and detailed list for entertainment expense.   Keywords: Tax planning, Planning strategies taxation, Tax saving
TAX PLANNING APPLICATION TO MINIMIZE INCOME TAX (Case Study at INDOBENT Ltd. Pacitan Branch) Aflah, Muhammad; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses how Indobent Ltd. which is a company engaged in the field of mineral processing bentonite in tax planning to take advantage of opportunities that can still be done to make tax savings. Therefore the tax planning thing still did not disobey authorized regulation descended by the goverment.In general terms, this research discussed deductible expense elements and non-dedutible expense elements. These terms take on purpose for determining tax planning strategy on changing expenses that can not be eliminated before as reduceable income taxes.The research is a kind of observation that used qualitative description method with case study approach. The case study contributed in making comparable reasoning about income tax payment with and without tax planning treatment.The  research summarizes that Indobent Ltd. did not performed optimum tax planned yet. Many opportunities that can be included for tax savings was still unforeseen become the cause. Reducing amount of tax payment could be reached with implementing tax planning strategy on using beneficiary from opportunities included changing non deductible expense element to deductible expense such as giving employee’s consumption, recreation, and employee achievement, for example, as subsidies reather than costs and award a bonus, adding the cost of education and human resources development, determining the depreciation method for fixed assets, also arrange nominative list and detailed list for entertainment expense.   Keywords: Tax planning, Planning strategies taxation, Tax saving
Sindrom Pasca-Kolesistektomi Zulkhairi; Aflah, Muhammad; Muhar, Adi Muradi
Cermin Dunia Kedokteran Vol 49 No 10 (2022): Oftalmologi
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v49i10.306

Abstract

Tujuan umum tindakan kolesistektomi adalah menyembuhkan atau meringankan gejala yang mengganggu atau bahkan dapat mematikan. Namun pascakolesistektomi dapat timbul keluhan, dikenal sebagai sindrom pasca-kolesistektomi (SPK). Angka kejadian SPK pada kolesistektomi laparatomi antara 25% - 40% untuk gejala ringan hingga sekitar 10% untuk gejala berat. Keluhan SPK dapat terjadi setelah 2 hari hingga 25 tahun pasca-kolesistektomi. Keluhan umumnya berupa nyeri abdomen kuadran kanan atas, dengan atau tanpa nyeri alih, mirip nyeri sebelum kolesistektomi. Penatalaksanaan SPK terdiri dari intervensi bedah dan non-bedah, farmakoterapi, dan pengaturan nutrisi. The general goal of cholecystectomy is to cure or relieve the disturbing symptoms or even lethal. However, the procedure may be complicated by postcholecystectomy syndrome (PCS). The incidence of PCS in laparoscopic cholecystectomy varies from 25% to 40% for mild symptoms to about 10% for severe symptoms. PCS can occur in 2 days to 25 years after cholecystectomy. Most patients present with right upper quadrant abdominal pain, with or without referred pain, similar to the pain experienced before cholecystectomy. The management of PCS consists of surgical and non-surgical interventions, pharmacotherapy, and nutritional management.
Co-Authors Akie Rusaktiva Rustam Akie Rusaktiva Rustam Muhar, Adi Muradi Zulkhairi