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All Journal Amnesty: Jurnal Riset Perpajakan
Andi Arifwangsa
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Economics, Econometrics & Finance

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ANALISIS PERENCANAAN PAJAK MELALUI PENYUSUTAN AKTIVA TETAP DAN PERHITUNGAN PAJAK BADAN PDAM TIRTA JENEBERANG KABUPATEN GOWA Andi Arifwangsa; Saida Said; Ulfa Husain
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2534

Abstract

In this research aims to whether with tax planning through the depreciation of fixed assets on the company can minimize the tax burden. This research uses a secondary method on the PDAM Tirta Jeneberang Regency Gowa.  Data used in this research is data on the annual report of the PDAM Tirta Jeneberang Regency Gowa. Data collection is done by collecting financial report data in the company year that is a sample of the research of PDAM company Tirta Jeneberang Kabupaten Gowa. The Data is collected by conducting a documentation method.  From the analysis conducted on the implementation of tax planning applied by the company with the prevailing taxation law apparently the company does not commit violations and still follow all applicable regulations.
ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA Andi Rustam; Andi arifwangsa; Adiningrat Adiningrat
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2531

Abstract

Research is done with the aim of to know the cost-efficient direct manpower undertaken by the company PT. Adinata.. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The Data obtained in the analysis using quantitative analysis method is how to compare between real labor cost (Actual) with budgeted, which often happens deviation from budget called Variance. The results showed that based on the analysis observation that researchers have done showed that the efficiency rate of labor cost at PT. Adinata in a time span of 2014-2016 is 10.5586%. It shows that direct energy cost control is in the category of efficient and stable.
Co-Authors Adiningrat Adiningrat Andi Rustam Saida Said Ulfa Husain