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RIAN SUMARTA
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ANALISIS TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 DAN PAJAK PERTAMBAHAN NILAI PT “X” AINA MARSELINA; RIAN SUMARTA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.344 KB) | DOI: 10.34208/jba.v19i1a-5.319

Abstract

The research is conducted with three basic purpose. The first purpose of this research is to find out the procedures of calculation, payment, reporting and recording of income tax article 23 and value added tax at PT. "X". The second purpose is to compare the suitability of the calculation, payment, and reporting process of Income Tax Article 23 to the taxation law number 36 year 2008 and value added tax to the taxation law number 42 year 2009. The last purpose is to compare the suitability of income tax article 23 and value added tax recording system at PT. "X" with the generally accepted accounting principles. The analytical procedure used is descriptive analysis method. The data acquired are output tax invoices, value added tax and income tax article 23 tax payment slip, value added tax and income tax article 23 return and accounting journal entries. The results of this research can be summarized as follows. First, calculation, payment and reporting income tax article 23 and value added tax in PT. "X" in accordance with the taxation rules. The second result of this research show that recording process of Income Tax article 23 and value added tax comply with generally accepted accounting principles.
PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PERUSAHAAN RIAN SUMARTA
Media Bisnis Vol 6 No 2 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v6i2.1436

Abstract

The aim of this study is to analyze the influence of financial performances and corporate governance on share return. The financial ratios are return on equity, price earnings ratio, earnings per share and price to book value. The sample of this research is collected from Indonesian Stock Exchange over the three year period of 2009-2011 which have a corporate governance perception index. The results show that corporate governance has influence on share return, while price earnings ratio, earnings per share, price to book value, and return on equity do not have influence on share return.
Co-Authors AINA MARSELINA