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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi
Bambang Hermanto
LP3I POLITEKNIK JAKARTA
Economics, Econometrics & Finance Social Sciences

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Perhitungan Harga Pokok Pesanan (Job Order Costing) Produk “BRKT Number Plate K56” Pada PT. Rachmat Perdana Adhimetal Bambang Hermanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 1 (2016): Maret 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i1.99

Abstract

The purpose of this study was to obtain information about the cost element production, the methods used and to find out the problems that occur during the decisive calculation of the cost of production of products "BRKT Number Plate K56" .Its produced by PT. Rachmat Prime Adhimetal. The method used is a literature study (Library Research) and Field Study (Field Research). The collection of data directly to the field by using data collection techniques are Interview (Interview) and Observation (Observasion) directly to the PT. Rachmat Prime Adhimetal in Jakarta for the month of February 2016. The results show the elements of the production cost of Raw Material Costs Direct Costs Direct Labor, and Factory Overhead either charged or real. The method used in the calculation of the cost of production "BRKT Number Plate K56" at PT. Rachmat Prime using full costing method taking into account all the costs associated with production activities into the calculation of the cost of production as well as the companies charge Overhead Actual stroke of the amount generated in each process.
Analisis Paket Kebijakan Pemerintah di Sektor Perpajakan terhadap Penghasilan Karyawan Bambang Hermanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.117

Abstract

By the year of 2015, the government has issued the tax regulation of PPh Article 21 trough the Regulation of Finance Minister (PerMenKeu) No. 122/PMK.010/2015 and the Regulation of Director General of Taxes No. PER-32/PJ/2015 about the amount of Income Non Tax (PTKP). This regulation has a very great positive impact towards both Employee and Company. Therefore, this regulation is believed to be accepted by all sides whether it is for the employee or Company. For the employees, earning up to Rp. 4.000.000,- will not be taxable for the PPh Article 21 For the employees, earning up to Rp. 10.000.000,- the tax will be decreased from 20 % until 32,3 % per month. The impact of tax deregulation positively won’t be affected the Company because the tax is charged to the earning receiver.
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