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Heri Toni Hendro Pranoto
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Economics, Econometrics & Finance

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Pentingnya Pemadanan NIK – NPWP Bagi Wajib Pajak Orang Pribadi Serta Tata Cara Validasinya Tjandra Wasesa; Heri Toni Hendro Pranoto; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1813

Abstract

Taxes are the highest contributor to state revenue in the State Revenue and Expenditure Budget. This cannot be separated from the role of taxpayers' awareness in fulfilling their tax obligations, including making timely and annual tax payments and reporting. However, in practice, there are still many taxpayers who experience difficulties in carrying out their tax obligations. Taxpayers who find it difficult to report taxes electronically are directed to fill in the Annual Personal Income Tax Return and match the NIK-NPWP. One of the DJP programs for 2023, namely matching NIK and NPWP, is a national policy in the context of integrating population and taxation data. This new breakthrough is expected to make it easier for taxpayers in tax administration by only using NIK as a substitute for NPWP.The government again reminds Taxpayers to match their Population Identification Number (NIK) and Taxpayer Identification Number (NPWP) before 31 December 2023. This is because if the matching has not been carried out and the NIK and/or NPWP data is invalid, then the Taxpayer will not can access the services provided by the Directorate General of Taxes (DJP) on DJP Online.For this reason, taxpayers are expected to be able to immediately match their NIK and NPWP before the deadline for using the 15-digit NPWP ends so that they can continue to use tax services at DJP Online which can help taxpayers fulfill their tax obligations more easily and efficiently.
Efektivitas Penerapan Metode Penyusutan Aset Tetap Pada Usaha Jasa Biro Travel Heri Toni Hendro Pranoto; Tjandra Wasesa; Diana Zuhroh; Sutini Sutini; Wiratna Wiratna
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1876

Abstract

Efforts to apply the fixed asset depreciation method in a company are an important policy, because determining the amount of depreciation expense affects the size of the company's profit and the decisions to be taken in the next operational period.For companies that rely on the use of vehicle fixed assets to generate income, it is more effective to apply the fixed asset depreciation method using the multiple decreasing method, because in the early years of use the assets can be used for more work to obtain income, so that the depreciation of the assets also increases. You will also be charged more in the early years of use.
PERLAKUAN AKUNTANSI ATAS PENYUSUTAN ASET TETAP DALAM PENYAJIANNYA PADA LAPORAN KEUANGAN (Studi Kasus pada PT. Karya Lestari di Sidoarjo) Heri Toni Hendro Pranoto; Abdurrahman Saleh Bin Agil
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.577 KB) | DOI: 10.30640/ekonomika45.v8i1.183

Abstract

Fixed assets are long-term assets or assets that are relatively permanent. They are tangible assets because they are physically visible. The purpose of this study is to determine which method of depreciation of fixed assets is more appropriate for PT. Karya Jaya Lestari Sidoarjo. The method used in this research is descriptive qualitative method. The results of this study indicate that the companies concerned have not implemented a depreciation method in accordance with the type of business of the company concerned. Therefore, this study provides suggestions and reconstructs the depreciation of fixed assets in accordance with the type of business of the company concerned, which can provide a fair presentation of the depreciation method for fixed assets in the financial statements.
Co-Authors Abdurrahman Saleh Bin Agil Diana Zuhroh Sutini Sutini Tjandra Wasesa Wiratna Wiratna