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All Journal Jurnal Widya Manajemen & Akuntansi The Indonesian Accounting Review Ilmiah Manajemen Bisnis Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Ekonomi Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) SULUH: Jurnal Abdimas INTEGRITAS : Jurnal Pengabdian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Abdi Insani Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan SENAPAS Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
Dyna Rachmawati
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Widya Manajemen

 1 
Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double. Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights. There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board. As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two) differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.
Aspek Penilaian dalam Perusahaan Dot Com Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

New economy has come, begun by the advancement of information technology. It appears much dot.com company. Valuing the dot.com has challenged many financial experts. It becomes uneasy because the uncertainty is so high. This paper uses two approaches in valuing the dot.com company. The first one is qualitative approach. This approach requires acquainted of the company deeply by knowing the management team and business plan. The second one is quantitative approach. It offers two alternatives method, which is net present value or discounted cashflow and economic value added. Both are requires many assumptions. This paper tries to implement the valuation by valuing Indo.com. The result shows Indo.com has o great management team. Indo.com business is real though running the cyber business. Indo.com worth S 77 million under the assumptions made and using net present value methods
Co-Authors Adriana Anteng Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andrew Joewono Andrew Joewono, Andrew Anjelina Anjelina Antonius Susanto Chatarina Dian Indrawati Chow Poh Ling Cicilia Erna Susilawati Crescentia Shelfina Diyah Tulipa Esa, Ariston Oki Ester Putri Gita Pratiwi Gabriela Santoso Handayani, Nenik Hari Y, C. Bintang Ivan Gunawan Kristina, Natalia Laiman, Sean Jonathan Lorensius Anang Setiyo Waloyo Malehere, Mario Marvin Putra Martina Dwi Puji Astri Ongkorahardjo Matias Andika Yuwono Michelle Soegiharto Murdiyanto, Danang Mylano, Efferin Artjan Nathania Sandra Palit, Wilthy Clinton Freinadementz Pranjoto, Hartono Robik Anwar Dani Soegiharto, Michelle Srianta, Ignatius Suseno, Thomas Putut Indarto Suwiji, Novie Erawati Thomas Indarto Putut Suseno Veronica Puspitasari Veronika Rahmawati Winarto, Kezia Wirawan, Grace Yuwono, Matias Andika