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All Journal EKSPANSI JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik JURNAL PENGABDIAN KEPADA MASYARAKAT Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat
Hastuti Hastuti
Jurusan Akuntansi, Politeknik Negeri Bandung
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Journal : EKSPANSI

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REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti Hastuti; Endah Dwi Kusumastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.919

Abstract

Abstract: The revaluation of property, plant and equipment is the re-appraisal of the company's fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the company's assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the company's tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax
EVALUASI PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT BERSTATUS BADAN LAYANAN UMUM (Studi Kasus pada Rumah Sakit Mata Cicendo Bandung) Mega Putri Utami; Hastuti Hastuti
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i2.1208

Abstract

The purpose of this research is to know the performance measurement by using balanced scorecard approach which result can be used to evaluate the performance of a public organization. This research uses descriptive quantitative method with data collection technique using questionnaire method for sub customer perspective only and for the other perspective using documentation method. This research took data from 3 years, that is 2015, 2016, and 2017. The results showed that the performance of Rumah Sakit Mata Cicendo Bandung seen from (1). The growth and learning perspective of the employee capability indicator can be said to be good, but for employee retention indicators are still considered unfavorable. (2). The internal business process perspective is seen from the indicators of Medical Record Complete 24 hours of service, Medical Record Return, Blindness number ≥ 48 hours, and PODR shows good performance criteria, while the the other indicators show good criteria. (3). Customer perspective seen from customer retention indicator and customer acquisition indicate good enough criterion, while for the other indicator show good performance. (4). Financial perspective seen from indicator of liquidity and activity still indicate good criterion, while the indicator good enough criteria. Keywords: Balanced Scorecard, Performance Measurement, Hospital, Public Service Agency.
Co-Authors Ahmad Syarief Alya Dhiya Fauzan Arry Irawan Ayu Dwi Permatasari Barnas, Benny Deni Mulyana Endah Dwi Kusumastuti, Endah Dwi Ervina Inayah Zulna Faradiza Syiam Ihsan Wahyudin Ishak, Jouzar Farouq Ita Susanti Ita Susanti Mega Putri Utami Mia Rosmiati Mirna Rahmawanti Muhammad Hafizh Nana Marliyana Novianty, Ira Riauli Susilawaty Hutapea Shadiya Freya Rosaline Sholihati Amalia Sindy Fuji Lestari Sonia Mustika Munggaran Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tri Murtianingsih Virlinia Restu Anggraini Yanti Rufaedah, Yanti