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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal KATA : Penelitian tentang Ilmu Bahasa dan Sastra
Ulfah, Elisa
Fakultas Ekonomi Universitas Kanjuruhan Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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ANALISA TAX PLANNING DENGAN PEMBERIAN NATURA UNTUK MEMINIMALISASI PAJAK PENGHASILAN (STUDI KASUS PADA CV KARYA SENTOSA) Ulfah, Elisa; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2016): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Pajak adalah salah satu sumber penerimaan penting yang akan digunakan untuk membiayaipengeluaran negara. Namun sebaliknya, pajak merupakan biaya atau beban yang bentuk pengembaliannyatidak diterima secara langsung. Oleh sebab itu diperlukan bagi perusahaan suatu cara yang dapat digunakanuntuk mengefisiensikan pajak, dan salah satu cara yang digunakan yaitu melalui perencanaan pajak.Penelitian ini dilakukan dengan tujuan untuk mengetahui sejauh mana tax planning dengan pemberiannatura kepada karyawan dapat mengefisienkan beban pajak penghasilan CV Karya Sentosa. Jenis penelitiandalah deskriptif kualitatif. Data diperoleh dengan dokumentasi dan wawancara. Hasil penelitianmenunjukkan perencanaan pajak dengan biaya natura kepada pegawai perusahaan dapat mengefisiensikanpajak penghasilan terutang sebesar Rp 21.599.999,00 atau setara dengan 25,2% dari pajak sebelum taxplanning. Tax planning dengan pemberian natura kepada karyawan merupakan cara yang cukup baik untukditerapkan di CV Karya Sentosa.
The Intonation of Focus Utterance in Japanese Ulfah, Elisa
Jurnal KATA Vol 3, No 1 (2019): Jurnal Kata : Penelitian tentang Ilmu Bahasa dan Sastra
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.906 KB) | DOI: 10.22216/kata.v3i1.4101

Abstract

The study describes the characteristics of phonological intonation on focus utterances in Japanese. The research used quantitative design with two Japanese native teachers as the informants. The Data was gotten through speaking method and a recording technique. In this step, the researcher had a direct conversation with the informants who were guided with the list of conversation, then recorded it. The data were then sorted out using computer software PRAAT and were later analyzed. The results of data analysis show that all intonation contours produced by Japanese informants have the same characteristics, which are the intonation of the utterance focus or the most important part of an utterance rises, while the intonation of another utterance that is not the focus or after the focus falls. In general, the intonation of an utterance has one curve, but the existence of utterance focus can result in the change of intonation. The number of focus in an utterance can cause the emergence of several curves. In order to produce intonation that sounds natural or similar to the native speakers, learners must understand about the intonation contours in Japanese, especially the intonation of the utterance focus.
Co-Authors Anwar Made Eris Dianawati