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Contact Name
Maya Puspita Dewi
Contact Email
maya.pd@stiami.ac.id
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muniraaa.ms@gmail.com
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Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol 3, No 2: September 2016" : 5 Documents clear
REKONSILIASI FISKAL TERHADAP LAPORAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SINAR AMADA TAHUN 2014 Sunarmin Sunarmin; Tavitri Rangkuti; Dian Ramadanni
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.646 KB) | DOI: 10.31334/reformasi.v3i2.602

Abstract

PT.Sinar Amada is a company engaged in the field of trade. As a company that will obey the tax, PT. Sinar Amada is obliged to perform the calculation and reporting of income taxes according to the provisions referred to under the taxation laws in force, so that the Trading Company's annual financial reports and make the income statement for reconciliation implemented fiscal. The purpose of this final report is to determine whether to report fiscal reconciliation of profit / loss of commercial PT. Sinar Amada in 2014 in accordance with the Income Tax Act No. 36 Year 2008. And how the rates used by PT. Sinar Amada beam to calculate the corporate income tax. From this study, the authors can conclude that both fiscal reconciliation PT. Amada rays and calculating rates of Corporate Income Taxes in 2014 were carried out by PT. Amada beam in accordance with the Income Tax Act No. 36 in 2008.
PELAKSANAAN PENGHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 26 ATAS ROYALTI MASA PAJAK JANUARI SAMPAI DENGAN DESEMBER 2015 PADA PT ATLAS COPCO INDONESIA Edy Edy; Devi Purnama Sari; Andini Apriyanti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.674 KB) | DOI: 10.31334/reformasi.v3i2.597

Abstract

PT Atlas Copco Indonesia is a company with heavy machinery and other equipment as products and its business activities often associated with foreign tax subject (SPLN), one of the most transaction applied is royalty payments which in this case is the object of the tax role in withholding tax Article 26. PT Atlas Copco Indonesia did start counting taxation liabilities of deposit and report the Income Tax Article 26. In Chapter II, the writer suggested the definition of income tax related to taxes definistion, tax functions, types of taxes, tax collection system, Subject and Object of Income Tax 26, tax rates, and double taxation avoidance agreement (P3B or tax treaty). This final project is about an overview of the company which is PT Atlas Copco Indonesia, the implementation process of the calculation of income tax deposit and reporting Article 26. From the results of the observations made, it can be conclude that the implementation of Tax Liability from period of January to December 2015 at PT Atlas Copco Indonesia is not in accordance with the applicable Tax Regulation.
IMPLEMENTASI PAJAK BUMI DAN BANGUNAN (PBB) PADA KAWASAN BERIKAT NUSANTARA (KBN) CAKUNG JAKARTA TIMUR UNTUK TIGA PERUSAHAAN PERIODE TAHUN 2013-2015 Jiwa Pribadi Agustino; Yuliawan Yuliawan; Deris Sandrina
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.052 KB) | DOI: 10.31334/reformasi.v3i2.601

Abstract

Earth including the waters and the natural riches contained therein plays an important role in national development. To realize the national development, in need of awareness of the people to pay taxes. Definition of land and building tax is generally imposed on land and buildings, the tax rate is determined by the state of the object that is the earth / land / buildings. Nusantara Bonded Zone (KBN) Cakung East Jakarta who stood on four hectares of land have the obligation to pay land and building tax (PBB). Method of research done in this final project through library research and field study. The author visited many libraries and uses several methods of data collection by searching the data - the data relating to the company implemntasi tax on land and building (UN) on the archipelago Bonded Zone (KBN) Cakung, East Jakarta. Authors to conclude that the Nusantara Bonded Zone (KBN) Cakung East Jakarta has implemented the obligation to pay tax on land and building under the legislation in force, and the company should maintain consistency in the field of taxation for the future.
ANALISIS AKUNTANSI PIUTANG TAK TERTAGIH PADA KOPERASI USAHA MANDIRI BEKASI 2014 Toni Triyulianto; Tavitri Rangkuti; Mukoronah Mukoronah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.365 KB) | DOI: 10.31334/reformasi.v3i2.600

Abstract

The role and contribution of cooperatives to the Indonesian economy is increasingly important because it brings changes in the economic structure. Macro can be seen, cooperatives are increasingly socializing and increasingly institutionalizing in the economy, increasing the benefits of cooperatives for society and the environment, a deeper understanding of the principles and joints of cooperatives and cooperative work procedures, increased production, income and welfare due to cooperatives, increased equity and justice through cooperatives, increased employment opportunities that exist because of cooperatives. This study discusses the process of recording accounts receivable and the method of eliminating uncollectible accounts for the Bekasi Independent Business Cooperative, by conducting interviews with the relevant employees and comparing them with available data. It turns out that the process of recording accounts receivable from the Mandiri Bekasi Business Cooperative uses a clean method and the method used to record the calculation of uncollectible receivables at the Bekasi Mandiri Business Cooperative uses the direct removal method.
PENGENDALIAN NON PERFOMING LOAN LAPORAN LABA RUGI BANK RAKYAT INDONESIA UNIT CEMPAKA PUTIH PADA SEKTOR KREDIT BISNIS MIKRO PERIODE JANUARI – DESEMBER 2014 Krisna Hidajat; Yanuar Adi Putra; Maryadi Maryadi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 3, No 2: September 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.759 KB) | DOI: 10.31334/reformasi.v3i2.595

Abstract

This study emphasizes the control of Non-Performing Loans, especially in micro-business lending carried out by Bank Rakyat Indonesia Cempaka Putih Unit. From the results of direct observation it was found that there was fictitious credit distribution, did not meet credit procedure standards and NPL control systems that have not been implemented properly.

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