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All Journal KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Hexatech: Jurnal Ilmiah Teknik
Muhammad Ardi Nupi Hasyim
Universitas Koperasi Indonesia
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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Application of cooperative tax accounting to corporate income tax for fiscal loss compensation Irina Jacinta Mandaku; Muhammad Ardi Nupi Hasyim
Keynesia : International Journal of Economy and Business Vol. 1 No. 1 (2022): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.335 KB) | DOI: 10.55904/keynesia.v1i1.105

Abstract

Koperasi INTI was a corporate taxpayer who received Tax Compensation for losses in 2016. This research aimed to know the Application of Cooperative Tax Accounting to Corporate Income Tax for Tax Loss Compensation received by Koperasi INTI as a corporate taxpayer. The research method used is descriptive comparative using case study approach. The data used include primary data with interviews and secondary data in the form of commercial and fiscal financial statements from Koperasi INTI. In the results of this research shows that Koperasi INTI in the application of Cooperative Accounting for Tax Loss Compensation (Law No.36 of 2008 Article 6 paragraph (2)) not maximal, because of an recording errors that affect commercial cooperatives for tax costs which should have been zero in 2017 and some SHU (Surplus) allocation costs which are recorded in commercial as operational costs so as to reduce the economic benefits of cooperative members which should be maximized.
Pembuatan website untuk membantu pengusaha Kost Dimsum Muhammad Ardi Nupi Hasyim; Nur Halimah Savitri; Husny Miftahul Jannah; Cevri Hermawan; Yola Nur Apriliani
Hexatech: Jurnal Ilmiah Teknik Vol. 3 No. 1 (2024): Hexatech: Jurnal Ilmiah Teknik
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/hexatech.v3i1.1296

Abstract

Bisnis digital menawarkan fleksibilitas waktu kepada pelanggan dan juga pengusaha sehingga, kedua belah pihak bisa dengan leluasa untuk saling berkomunikasi maupun melakukan transaksi secara digital. Tentu keleluasaan tersebut tentu harus berlandaskan tanggung jawab agar tetap menjaga kepercayaan konsumen. Penelitian ini bertujuan untuk membuat website guna membantu pengusaha Kost Dimsum agar dapat memasarkan produk secara online melalui website. Metode penelitian yang digunakan yaitu Research and Development. Hasil penelitian menunjukkan bahwa pembuatan website telah berjalan dengan lancar. Dapat disimpulkan bahwa di zaman sekarang ini segala sesuatu hal dapat lebih mudah dilakukan dengan bantuan teknologi, oleh sebab itu kami akan melakukan pemasaran untuk Produk Kost Dimsum dengan menggunakan bantuan Teknologi Internet berupa website, yang dapat di jangkau oleh seluruh pengguna internet.
Co-Authors Cevri Hermawan Husny Miftahul Jannah Irina Jacinta Mandaku Nur Halimah Savitri Yola Nur Apriliani