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Budi Tri Rahardjo
Program Studi Akuntansi FE Universitas Krisnadwipayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGAKUAN PENDAPATAN DAN BEBAN SERTA PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PT. MITRA ANDALAN SATKOMINDO Rini Meilinda; Budi Tri Rahardjo
Jurnal Manajemen Bisnis Krisnadwipayana Vol 6 No 2 (2018): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research was conducted at PT Mitra Andalan Satkomindo which has applied the cash basis method in recognition of income and costs that are not in accordance with Financial Accounting Standards. There is a discrepancy in the presentation of financial statements because the company only presents the income statement. Then there is also a discrepancy in the treatment of recognition of income and expenses between Financial Accounting Standards. The results showed that in terms of recognition of income and costs using the accrual basis method. Recording of revenue and expense recognition based on cash basis is not in accordance with the Financial Accounting Standards because income and expenses are not recognized in the period that should be reported.
EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY Budi Tri Rahardjo
Jurnal Manajemen Bisnis Krisnadwipayana Vol 5 No 3 (2017): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful.
Co-Authors Rini Meilinda