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PENERAPAN PERENCANAAN PAJAK PADA PT. X DALAM MEMINIMALISASI PAJAK SESUAI PERATURAN PERPAJAKAN Zulfa, Laili
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Basically, tax is an important source of revenue to finance government spending, both for routine expenditures and development expenditures. As for corporate, tax is an expense that will reduce the company’s net profit, so that the management through tax planning schemes. This study aims to identify and learn the implementation of tax planning at PT. X. this study used descriptive qualitative approach and case study metod. The object of this study is the corporate income tax of PT. X with the income statement as a basis for a fiscal correction then resulting in fiscal financial statement and taxable income that will be used for tax planning. The next step is to compare earnings (profit) before tax planning and earnings (profit) after tax planning. The resulting showed that before application of tax planning, tax payable is Rp132.851.711 while after tax planning, tax payable of Rp126.321.378 for the year of 2011. Through good and proper planning, PT. X can optimize their tax to be paid so that it can used to pay for other expenses.Keywords: tax planning, fiscal correction, PPh Pasal 21 allowance (gross up), depreciation of fixassets
Jejak Syiar Islam Muhammad Shalih As-Samarani dalam Melawan Kolonialisme Zulfa, Laili
Jurnal Dakwah Vol. 20 No. 2 (2019)
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jd.JD202196

Abstract

Semarang is one of the cities included in the Dutch East Indies colonial list. The city is used as a trade center in the Java region. This is because the location of the city is very strategic with the Java sea coast. The arrival of the colonialists in Semarang put Islam under various pressures. Teaching and learning activities that have become routine community limited. Many boarding schools which incidentally serve as a forum for the formation of the character of Muslims in the future transferred to the suburbs. The colonials did their best to build modernitie which were then expected to develop rapidly. Departing from there, seeing the reality that exists, the scholars in the archipelago, especially in Semarang began to create a movement on the pretext that the existence of Islam itself remains. One of the scholars who had a great influence was Muhammad Shalih as-Samarani, a famous scholar and famous as his Imam Ghozali in the land of Java. Besides that, he is also well-known as a teacher of figures in the archipelago who are well known both in the national and international arena. Therefore, the author is interested in studying the traces of Islamic symbols carried out by him in the 19th century AD In this contexts, the author uses descriptive qualitative research methods, with library data as the main source of this research. The author in analys, using the historical study. One of them through oral history, is one source of information carried out by historians or other social historian scientists. The results of this study, the concept of preaching created by Muhammad Sholeh as-Samarani has a unique strategy and is a differentiator with the previous scholars. The strategy is in the form of written works using Javanese pegon script with a total of 14 works. This discourse caused by the first, as a form of resistance against the colonial. Second, in that century, many lay people did not know Arabic. Third, the style of thought that he has is able to see the social conditions of society in that century. As a public who was amazed, loved, and loved the teachings that he did, they formed the Kyai Sholeh Land Lover Commission (KOPISODA). Besides that, they made the Haul event a warning sign that he died.Abstrak- Semarang merupakan salah satu kota yang masuk dalam daftar penjajahan kolonial Hindia-Belanda. Kota yang dijadikan sebagai pusat perdagangan di wilayah Jawa. Hal ini dikarenakan letak kota tersebut sangat strategis dengan pesisir laut Jawa. Datangnya kaum kolonial di Semarang membuat Islam mendapat berbagai tekanan. kegiatan belajar mengajar yang sudah menjadi rutinitas masyarakat dibatasi. Banyak pesantren yang notabene dijadikan sebagai wadah pembentukan karakter kaum Islam dimasa mendatang dialihkan ke pinggiran kota. Kaum kolonial berupaya sekuat mungkin untuk membangun modernitas-modernitas yang kemudian diharapkan mampu berkembang pesat. berangkat dari situ, melihat realitas yang ada, para ulama di Nusantara, khususnya di Semarang mulai menciptakan suatu gerakan dengan dalih agar eksistensi Islam itu sendiri tetap ada. Salah satu ulama yang memiliki pengaruh besar ialah Muhammad Shalih as-Samarani, ulama termasyhur dan terkenal sebagai Imam Ghozalinya di tanah Jawa. disamping itu, beliau juga terkenal sebagai gurunya para tokoh ulama di Nusantara yang terkenal baik di kancah Nasional maupun internasional. Oleh karena itu, penulis tertarik untuk mengkaji jejak-jejak syiar Islam yang dilakukan oleh beliau di abad ke-19 M. Dalam konteks ini, Penulis menggunakan metode penelitian deskriptif kualitatif, dengan data pustaka sebagai sumber utama penelitian ini. Penulis dalam menganalisis menggunakan pendekatan studi sejarah untuk objek kajian tersebut. salah satunya melalui sejarah lisan, merupakan salah satu sumber informasi yang dilakukan oleh sejarawan atau para ilmuwan sejarawan sosial lain. Hasil penelitian ini adalah, konsep dakwah yang diciptakan oleh Muhammad Sholeh as-Samarani memiliki strategi yang unik dan menjadi pembeda dengan para ulama terdahulu. Strategi tersebut berupa karya tulis yang menggunakan bahasa aksara pegon Jawa dengan jumlah karya sebanyak 14 buah. Dalam diskursus ini disebabkan oleh pertama, merupakan sebagai bentuk perlawanan terhadap kaum kolonial. Kedua, pada abad itu, banyak masyarakat awam yang belum mengenal bahasa Arab. Ketiga, corak pemikiran yang beliau miliki mampu melihat kondisi sosial masyarakat pada abad itu. Sebagai mayarakat yang kagum, gemar, dan cinta terhadap ajaran-ajaran yang beliau lakukan, mereka membentuk Komuntas Pecinta Kyai Sholeh Darat (KOPISODA). Disamping itu, mereka membuat acara Haul sebagai tanda peringatan beliau wafat. Keywords: Syiar, Muhammad Shalih, Pegon