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Thontowie Dauli
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Laporan Keuangan Komersial dan Laporan Keuangan Fiskal dalam Rangka Menghitung Pajak Penghasilan Terutang (Studi Kasus pada CV. Makmur Jaya Mulia di Bandar Lampung) Thontowie Dauli; . Maryati; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.7

Abstract

The purpose of this study was to determine the difference between the financial statement presentation of commercial and fiscal financial statements, identify the posts in the commercial financial statements need to be corrected and adapted according to the applicable tax provisions, as well as understand how the calculation of corporate income tax payable in accordance with the applicable provisions. After studying the financial statements of the company and the estimates slightly its estimate-the elements that affect the amount of taxable income, and compare it with the provisions of the tax laws that apply to the calculation of tax payable on the CV. Jaya Makmur Mulia, then some conclusions can be drawn as follows: 1. Taxation laws embraced self assessment system, which taxpayers are given the trust to calculate and pay tax obligations. Thus the taxpayer is required to have accounting records as a means to count as taxable income. 2. Differences between the financial statements of commercial and financial statements for the fiscal occurs commercial financial statements is calculated based on the applicable accounting standards, while the fiscal financial statements is calculated based on the laws of the Republic Indonesia no. 17 of 2000 on income tax. The difference can be divided into two different temporary and permanent differences (time). In the CV. Jaya Makmur Mulia permanent differences is included in the cost of entertainment, gifts and gift expenses, costs PPh section 21, the cost of the phone, other tax expenses, other operating expenses.
Sistem Pengendalian Manajemen Produksi Dan Hubungannya Dengan Pengelolaan Persediaan Bahan Baku (Studi Kasus pada PT. Indra Brother’s di Bandar Lampung) Thontowie Dauli; . Septenaria; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.24

Abstract

The purpose of this study was to determine how the management control system that is run by PT. Pola Marmer Kencana against baku. Material inventory method management analysis is qualitative analysis by using the theories in connection with the problems and issues and at the same time compare realities in the company. The analysis finds that the production process there are weaknesses in the company, this is because the control of management that are less well so no control over the production engine that would impede the course of the production process. From the results, it can be concluded that the production management control system for the management of inadequate supply of raw materials, in the absence of management control, especially on a production machine, so that it would impede the course of the production process. Therefore, companies should create a separate section in the organizational structure so that there is a part that controls the system and fix the machine if one day the damage occurred.
Pemahaman Manajemen Perusahaan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kota Bandar Lampung (Study Kasus di Kota Bandar Lampung) Thontowie Dauli; Andrian Wijaya; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.226

Abstract

Bandar Lampung is one of a growing city in the economic field in the province of Lampung. One economic sector to support the development of such companies is corporate taxes. But the company is still a lack of awareness of the importance of understanding the tax laws and regulations, and compliance with corporate taxpayers understand. Yet by understanding the tax laws and compliance with corporate taxpayers, the company will also understand the obligations and rights as a taxpayer. The problems that the authors point out is how the understanding of the companys management of tax regulations on tax compliance entities in Bandar Lampung. The method used in this paper is a field of research questionnaires. And methods of analysis in this study is the method of qualitative analysis and quantitative analysis. From the analysis of qualitative and quantitative analysis and discussion, it can be concluded that the understanding of the companys management in the city of Bandar Lampung on tax laws on tax compliance bodies have a positive relationship, in which the Taxpayer Compliance significantly influenced by the understanding of the Corporate Management Tax Regulation.
Co-Authors . Maryati . Septenaria Andrian Wijaya Chairul Anwar Riswan RISWAN Syamsu Rizal