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Journal : Jurnal Ilmiah Ranggagading (JIR)

Pengaruh Rekonsiliasi Fiskal terhadap Perhitungan PPh Terhutang Pada PDAM Tirta Pakuan Bogor Hastoni, Hastoni; Pardede, Robert Pius; Astuti, Yuni
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was carried out to find out fiscal reconciliation process and debted income tax calculation, to find out the influence of fiscal reconciliation towards debted income tax calculation, and to find out fiscal reconciliation at the firm according to fiscal stipulation. The method used at this research is descriptive-explorative method. The result of this research shows that PDAM Tirta Pakuan Kota Bogor has conducted commercial balance sheet, so the firm has to make fiscal reconciliation. Taxed income imposed on PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 10.426.625.610,00 in one year. After the taxed income has been known, it can be multiplied by tax rate as written on article 17/UU PPh/2000 and it can be found out that the debted tax or the tax that must be paid by PDAM Tirta Pakuan Kota Bogor is in the amount of Rp. 365.579.030,00. Therefore, it can be concluded that the reduction result of debted income tax at PDAM Tirta Pakuan Kota Bogor at the end of the tax year, with tax credit in the relevant year, result in debted income tax is higher than the amount of tax credit, that is as high as Rp. 365.579.030,00. Key Words : Fiscal Reconciliation; Debted Income Tax
Analisis Pertumbuhan dan Nilai Perusahaan dalam Meningkatkan Laba Perusahaan Studi Kasus pada PT. Medco Energi International, Tbk. Pardede, Robert Pius; Azhar, Ryza Mahadhika
Jurnal Ilmiah Ranggagading (JIR) Vol 7, No 1 (2007): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this study is to know condition of company finance that is what will be growth condition, price of share and profitability company. In this research using ratio analysis that is for the growth use ratio of sale growth, for share price use ratio (Price Earning Ratio) PER and for ratio profitability use ratio of (Gross Profit Margin) GPM (Price to Book Value) PBV and. This research done by during five period by using data six period that is period 2000 until 2005. According to the research’s result, it is possible to conclude that, monetary condition of Medco Energi International Tbk. PT as seen from the growth ratio can be considered as good due to the yearly increase. From the fair share ratio, Medco Energi International Tbk’ PT also can be categorized as good for the past five period’s always on the increase. In addiction, company’s profitability can be categorized as good although in former years, the company experienced a decrease but in 2005 however can regain its profit to the better level. Energi Mega Persada Tbk. PT according to the growth ratio also can be categorized as good because at former year the company experienced loss but significantly increase its profit years after from the fair share ratio, the company had just registered to the Jakarta Stock Exchance in 2003, so that it can be considered the company’s fair share is not good enough to the decrease. Afterwards, as seen from the profitability, the company still lacks of quality due to the fluctualition and yearly decrease. However, company’s monetary condition is influenced by work appearance of the company it self. Keywords : Selling, Share Price, PER and OPM
Analisis Net Profit Margin, Total Assets Turn Over dan Equity Multiplier dengan Metode Common Size terhadap Upaya Meningkatakan Kemampulabaan. Studi Kasus Pada PT (Persero) Angkasa Pura II Pardede, Robert Pius; Triandi, Triandi; Febrianti, Egi
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The purpose of this research is to find out the influence of net profit margin, total assets turn over, and equity multiplier to profitability. The result of research showed that finance performance of Angkasa Pura II Ltd. has not been efficient yet. Therefore, the management has need of working hard in order to be able to defend company’s ability of getting profit. The management must be aware at the increase or decrease of variables that has formed ability of profit or ROE. If one of variables comes to decrease, the management has to make the effort to increase other variables. When net profit margin decreases, the company has to make the effort to increase the value of total asset turn over by increasing the value of equity multiplier by decreasing leverage from the outside and maximizing self-funding for operational activities of the company. Keywords: Net Profit Margin, Total Asset Turn Over, Equity Multiplier, Profitability