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ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hadriana Hanafie
AkMen JURNAL ILMIAH Vol 14 No 4 (2017): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The objective of this research is to know and analyze whether profitability ratios in Textile and Garment Industry can be used to assess company's financial performance in Indonesia Stock Exchange. The analytical method used is quantitative descriptive analysis. The results of this study indicate that: the profitability ratios of Textile and Garment Industries listed on the Indonesia Stock Exchange for 3 years ie in 2013 until 2015 is good, which is shown by cost of goods sold and gross profit and income before taxes have increased considerably although still fluctuate every year.
DAMPAK E-COMMERCE ATAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN Hadriana Hanafie
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims: to study and analyze the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar. This study used a qualitative descriptive analysis method. The research data used were obtained from the Tax Office (KPP) Pratama South Makassar. The results of this study show that: the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar rated good because tax revenue has increased every year. This is due to the compliance and awareness of taxpayers (WP) as the perpetrators of e-commerce transactions to pay his taxes every year, this may happen because the payment of taxes through e-commerce systems can be easily, quickly, saving time and costs, and to do each time, so the potential tax revenue can be collected optimally by upholding the principle of social justice and provide excellent service to taxpayers (WP), it creates a transparency that can minimize any fraud, leakage and fraud (KKN) in tax revenue in the tax Office (KPP) Pratama South Makassar.