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Rudy -
STIE Gentiaras Bandar Lampung

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pANALISIS SELISIH LABA KOTOR ATAS PENJUALAN BENUR PADA PT. CENTRAL PERTIWI BAHARI DI LAMPUNG SELATAN Rudy -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One way to analyze financial statements are the gross profit. Analysis of grossprofit is one facet of the analysis of the income or loss. This analysis is also important formanagement because of the comparison between realization of gross profit with a budgetor standard is needed.Where from this analysis can be known if there are unexpected changes in grossprofit. Besides, the analysis of gross profit can be known result of weak activity of thecompany's operations, so that action can be used as the basis for corrective action isrequired.To increase or maintain profit profit, then management needs to analyze the resultsof company operations, which can be learned from the company's financial statements.From those statements, management can know the state of development of the company.
ANALISIS PERBEDAAN ANTARA PENGGUNAAN NORMA PENGHITUNGAN PENGHASILAN NETO DAN PEMBUKUAN DENGAN STATUS PKP DAN STATUS nonPKP TERHADAP PPh DAN PPN PENGUSAHA KECIL PADA TOKO REJEKI LAMPUNG Rudy -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Small entrepreneurs are gross circulation in one year less than Rp 600,000,000 (six hundredmillion dollars) has four alternatives can be chosen to minimize the burden of income tax and VAT.The fourth alternative is the status of a Deemed nonPKP using Net Income (alternative 1), status asnonPKP using Bookkeeping (alternative 2), the status of PFM that uses Deemed Net Income(alternative 3), status as a PFM that uses Bookkeeping (alternative 4).Based on the above results, it can be concluded that the most beneficial alternative forcompanies is the fourth alternative, namely the status of PFM that uses Bookkeeping. Because thealternative is companies can take into account the cost of the gross circulation and as PFM, thecompany can credit Input Tax (PM) against Output Tax (PK) so as to minimize the burden ofcorporate income tax and VAT.
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