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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Develop
Budiarti, Wiwik
Universitas Pakuan
Economics, Econometrics & Finance Environmental Science Social Sciences Transportation Other

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ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM) Budiarti, Wiwik; Hidayati, Fadilah Dian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.405 KB)

Abstract

The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a bank loan in PT Cahaya Gasdom using primary and secondary data. The analytical method that used is a comparative analysis of the present value of cash outflow and efficiency of corporate income tax. Results of the study revealed the fact that (1) Present value cash outflow leasing alternative is less than the bank loans on depreciation using the straight-line method and depreciation using the declining balance method, the difference between the present value of the cash outflow amounted to Rp 46,819,503 and Rp 10,461 .410. (2) Tax savings alternative financing leasing is greater than the alternative of a bank loan, depreciation using the straight-line method and depreciation using the declining balance method, the difference in tax savings amounted to Rp 44,005,075 and Rp 5,771,872. Key words: Financing Fix Asset and Income Tax Efficiency
DAMPAK PENUTUPAN LOKALISASI TERHADAP PENDAPATAN MASYARAKAT SEKITAR LOKALISASI DI BANYUWANGI Sutarmin, Sutarmin; Budiarti, Wiwik
Develop Vol 2, No 1 (2018): Vol 2, No 1 Tahun 2018
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.844 KB) | DOI: 10.25139/dev.v2i1.956

Abstract

Penelitian ini bertujuan untuk mengetahui dampak daripada penutupan Lokalisasi Padang Bulan,  Turian, Gempol Porong, Bomo Waluyo, Padang Pasir  dan LCM  yang begitu terkenal di Kabupaten Banyuwangi. Bahkan praktik prostitusi di Lokalisasi tersebut  merupakan 6 lokalisasi dengan jumlah penghuni yang paling banyak dari 11 lokalisasi yang berada di Kabupaten Banyuwangi.Metodologi yang digunakan dalam penelitian ini adalah mengunakan pendekatan diskritif  dengan Teknik analisis kualitatif untuk menggambarkan deskripsi dampak multiplier effect praktik Eks Lokalisasi Padang Bulan,  Turian, Gempol Porong, Bomo Waluyo, Padang Pasir  dan LCM  terhadap kehidupan masyarakat daerah sekitarnya. Dalam penelitian ini, teknik pengumpulan data yang dilakukan menggunakan teknik indepth interview (wawancara mendalam), sehingga data yang dihasilkan berbentuk uraian panjang tentang realitas sosial yang diteliti.Hasil dari penelitian ini bahwa dengan ditutupnya 11  lokalisasi tersebut maka berdampak pada bidang usaha ,kegiatan ekonomi dan pendapatan usaha masyarakat di sekitar lokalisasi mengalami penurunan
Co-Authors Hidayati, Fadilah Dian Lumadya Adi, Lumadya Sutarmin Sutarmin, Sutarmin