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Anthony Tiono
Universitas Kristen Petra
Computer Science & IT Economics, Econometrics & Finance

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PEMBUATAN SISTEM ADMINISTRASI PADA PT.UNGGU FISTA OMEGA Tiono, Anthony; Santoso, Leo Willyanto; -, Christian
Jurnal Infra Vol 1, No 1 (2013)
Publisher : Jurnal Infra

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Abstract

PT. Unggul Fista Omega is a company engaged in air transport which is more focus in import and export. Coverage includes shipping worldwide is divided into 9 regions. Regions determines pricing of each shipment is sent. In addition to the area, the type of goods shipped, package type, and the weight of goods shipped by client is another factor in determining the pricing.At the time of recording of data items, the data client, as well as data agent, everything was done manually (recorded in the book), it is an obstacle in making a profit and loss statements, accounts payable and receivables, and to know the status report delivered goods.To help these things, it would require an administrative information system to facilitate the making of profit and loss, loans and receivables, as well as reports the status of the goods shipped. Information System is built using Microsoft Visual Studio 2005.Net and Microsoft SQL Server 2005 as its database. This application features the classification of the value of goods (weight or volume) automatically, calculating the total price automatically and generate reports that are useful to the owner.The conclusion of this application, and the results of the test administration system is to help the owner make it easier to control every transaction there and can obtain the required reports quickly and precisely.
PENENTUAN BENEFICIAL OWNER UNTUK MENCEGAH PENYALAHGUNAAN PERJANJIAN PENGHINDARAN PAJAK BERGANDA Tiono, Anthony; Sadjiarto, Raden Arja
Tax & Accounting Review Vol 3, No 2 (2013): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

Pemajakan berganda yang dapat menghambat transaksi internasional. Untuk mencegah terjadinya pemajakan berganda dibuatlah P3B. Adanya kemudahan-kemudahan dalam P3B mendorong pelaku usaha untuk menyalahgunakannya. Karena itu digunakan konsep beneficial owner untuk mencegah penyalahgunaan P3B. Dalam semua model P3B  beneficial owner diposisikan sebagai satu-satunya pihak yang dapat memperoleh manfaat P3B. Model P3B Amerika serikat memiliki penjelasan lebih detail mengenai kriteria beneficial owner. Indonesia telah memiliki peraturan untuk mencegah penyalahgunaan P3B. Peraturan yang berlaku sekarang menggunakan kriteria untuk mendefinisikan beneficial owner. Indonesia juga telah memiliki peraturan untuk mengimplementasikan peraturan pencegahan penyalahgunaan P3Bnya. Tetapi ada kelemahan dari peraturan itu, yaitu, selama belum dilakukan pemeriksaan, tidak dapat diketahui secara pasti apakah P3B diberikan kepada pihak yang berhak.Peraturan pajak Indonesia Amerika Serikat dan Republik Rakyat China, terkait beneficial owner menggunakan kriteria untuk mendefinisikan beneficial owner. Ketiganya juga menganut prinsip substance over form. Republik Rakyat China memiliki cara pencegahan yang berbeda dengan Indonesia dan Amerika Serikat, yaitu menggunakan surat permohonan agar P3B dapat digunakan.
Co-Authors Christian - Leo Willyanto Santoso Raden Arja Sadjiarto, Raden Arja