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STUDI KOMPARASI PERLAKUAN PENYUSUTAN AKTIVA TETAP ANTARA PSAK DENGAN UU.NO.36 PASAL 11 TAHUN 2008 (Studi Kasus PT.Gudang Garam Kediri Tbk) Rahel Arum Ningtias; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

In a company there is some comparison of the treatment of depreciation between PSAK and the Act.So it is very important in the company to know the difference in depreciation treatment so that there is no mistake in calculation and treatment of depreciation because if there is a difference will affect the company's financial statements.The object of this research is PT. Gudang Garam Kediri Tbk. The data source used by the secondary data. The type of research used is descriptive quantitative. Data obtained from literature study. Data analysis method used in this research is descriptive analysis,The result of this research can be concluded that PT. Gudang Garam in 2015 in the treatment of depreciation and depreciation is good, The calculation of depreciation method used is in accordance with the PSAK and Act no. Article 11 of 2008. And the results obtained after calculating the similarity between PSAK and Act no. Article 11 of 2008, as well as the treatment used is appropriate.Keywords: Act, PSAK, Gudang Garam

PENGARUH BEA BALIK NAMAKENDARAAN BERMOTOR KOTA KEDIRI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA TIMUR Vida Windita Putri; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

The increasing number of residents in the city of Kediri, it is assumed or considered the number of needs for motor vehicles will increase. With the increase in the number of motor vehicles, it can be considered that the amount of Transfer Fee of Motor Vehicle of Kediri will increase. Based on these studies the authors are interested in conducting research on the Effect of Title Behavior of Motor Vehicles of Kediri on Local Revenue East Java Province. Based on the research, the purpose of this research is to know the development and influence of title transfer of motor vehicle of Kediri City and East Java Province Original Revenue. This research was conducted at the East Java Regional Revenue Service and Technical Implementation Unit of East Java Province Revenue Service. Sources of data in this study using secondary data and using the type of quantitative research with data collection methods used are literature study and documentation. While the method of data analysis using descriptive statistical analysis and statistical analysis. Based on the result of this research, it can be concluded that the development of Transfer of Motor Vehicle Title Tendency tends to be unstable even though the development of East Java Provincial Revenue tends to increase, while the influence of Transfer of Motor Vehicle Title to Regional Revenue of East Java Province is not significant. It is advisable that the government, particularly the Implementation Unit of the East Java Province Revenue Service, should pay more attention to the transfer of ownership of motor vehicles from each taxpayer in order to increase the revenues of Vehicle Transfer of Title of the Kediri Motor Vehicle so that the increase of revenue can increase income in the Province. Keywords: Development, Receipts, Income, Influence of Transfer of Motor Vehicle Title Fee.

ANALISIS PENETAPAN HARGA JUAL PERUMAHAN BERDASARKAN TARIF BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PT. BANGUN KARYA SEJAHTERA Yusuf Adi Wijaya; Wibowo Andoko; Dwi Budiadi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Selling price is an important factor for the company because it is the basis in determining the expected profit. The purpose of this study is to analyze the determination of the selling price of housing based on the tariff of Customs Acquisition of Land and Building Rights. The subject of this research is at Developer PT. Build Prosperous Work. Sources of data used are primary and secondary data, data obtained directly by conducting interviews related to the problems studied and documentation in the form of housing sales report in 2015, BPHTB rates and data on the sale of housing Puri Pagut Asri, Resident Pearl housing and Residential Cempaka Resident. The analysis technique used is descriptive qualitative that is analyzing and describing the data obtained. From the results of the analysis shows the determination of the selling price in each housing has a different price, Based on the results of the study, the authors concluded that the calculation of the determination of the selling price of housing based on tariffs of Acquisition of Land and Building Rights is in accordance with government regulations. Keywords : Determination of Sale Price of Housing, BPHTB

ANALISIS PERBANDINGAN PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ANTARA METODE NET BASIS DAN METODE GROSS UP Diana Nastiti; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Every Manager seeks to maximize the welfare of the owners of the company to maximize the value of the company, made a profit as desired. To pursue maximum profit, the company made various efforts. One such effort is to save tax through income tax calculation article 21 employees using such Calculation Method Net Base Method in which the withholding tax is borne by the employees of the company and Gross Up Method which is where the company's tax cuts giving tax allowances PPh article 21 employees. The use of this methods in addition to maximizing the company's profit is also meant to motivate employees to be more productive. The purpose of this study was to analyze the comparison of the use of the method and the Base Net Gross Up method in calculating the income tax of Article 21 in the form of salaries and employee benefits of this research include comparative descriptive research with quantitative measurement in the form of payroll and employee benefits. Results from this study in the comparative use of both methods is concluded Compared Net method, calculation using the method of Gross up more benefit both parties, both employees and the Company. The company should use the method of Gross Up in the calculation of income tax article 21 employees. Keywords: net basis, gross up, tax income

EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN FINAL (PPH-FINAL) DI SEKTOR UMKM PADA KPP NGAWI Sulastri Andayani; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

The government's effort in increasing its largest income is from taxation, especially in the sector of Micro SmallMedium Enterprises (MSMEs). Government Regulation (PP) No. 46 of 2013 is about taxation on the perpetrators of MSME of 1% of gross turnover or turnover not exceeding 4.8billion. The purpose of this study is to determine the effectiveness and development of final income tax revenue on the sector of SMEs in the Office of Primary Tax Service in Ngawi City. Methods of data collection in this study is by documentation and literature study. While the data analysis method used is descriptive analysis. The results of the discussion show that (1) the Final Income Tax on Tax Receipts in the Tax Office Primary of Ngawi City in 2015 has a good development even though it has not reached the target that has been determined. (2) For 2016, the development of final income tax on tax receipts KPP Ngawi also experienced a good development or rise and can be quite good, although also not yet able to reach the target specified. (3) The effectiveness of Final Income Tax on MSME sector in KPP PratamaNgawi in 2015 is effective even though it has not reached the good or very effective category, whereas in 2016 the effectiveness that happened can be said is high or quite effective compared to the year 2015. Key Word : Effectiveness of Final Income Tax Receipts in MSMEs Sector at KPP PratamaNgawi.

PENGARUH JUMLAH INDUSTRI TERHADAP P ENERIMAAN PAJAK REKLAME DI KABUPATEN KEDIRI TAHUN 2012-2016 Luluk Nur Hidayah; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Pajak papan iklan merupakan salah satu sumber pendapatan pajak daerah yang potensial untuk Kabupaten Kediri. Ini terbukti pada tahun 2012-2016 pendapatan pajak iklan telah meningkat. Jumlah industri di Kabupaten Kediri juga meningkat setiap tahun. Persentase perkembangan jumlah industri meningkat dengan perkembangan pendapatan pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh jumlah industri di Kabupaten Kediri terhadap penerimaan pajak reklame. Objek penelitian ini adalah Badan Pusat Statistik dan Kantor Pendapatan Daerah Kabupaten Kediri. Sumber data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Data diperoleh dari studi literatur dan dokumentasi. Metode analisis data yang digunakan adalah analisis deskriptif, analisis korelasi, uji regresi linier dan uji t. Hasil penelitian ini adalah antara jumlah industri (X) dengan pendapatan pajak reklame (Y) memiliki hubungan yang sangat rendah. Hasil uji t menunjukkan bahwa tidak ada pengaruh yang signifikan antara jumlah industri dengan pajak iklan di Kabupaten Kediri tahun 2012-2016. Kata kunci: Jumlah Industri, Pajak Periklanan.

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