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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 33 Documents
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Search results for , issue "Vol 9, No 1 (2014)" : 33 Documents clear
ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA Raap, Gabriel Michele Margaretha; Saerang, David P.E; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25192.2014

Abstract

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. HASJRAT MULTIFINANCE, MANADO Rampengan, Rachel Romilda; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25188.2014

Abstract

Income Tax Article 23 ( article 23 ) , set cutting taxes imposed on income taxpayer in the country or Permanent Establishment (PE ) derived from the capital , the delivery of services , or implementation of activities other than those of Article 21 Income Tax withheld.This study aims to determine the calculation as well as the accounting treatment of income tax article 23 and to know the tax reporting has been carried out by PT . Hasjrat Multifinance , Manado whether in accordance with applicable regulations . Object of this study was taken at. Hasjrat Multifinance , Manado using qualitative descriptive analysis method . From the results of this study concluded that PT . Hasjrat Multifinance , Manado has done the calculation and reporting of article 23 are right that is in accordance with the provisions . To deposit no later than the 10th of the next month while reporting not later than 20 days after the tax period ends .
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Rumende, Hendro J.; Tinangon, Jantje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25212.2014

Abstract

Tax is a source of income main every country in the world. of existence tax is important in the function state and government. In developed countries and developing world, partly potential state revenue through tax has been utilized for purposes improvement of innovation and technology business entities and industry national them. With taxes, a government can run policy relating to stabilitasi price inflation so that the rate can remain maintained. The purpose of this research is to determine the level effectiveness billing tax by using letter forcibly and warning and to know how big contribution billing tax with letters forcibly and warning on tax office pratama manado. Based on the data processing, can be seen distinction significantly. Whereby a level effectiveness billing taxes by warning and letters forcedly is larger in 2011 than 2012. Some things which causes an entirely warning and letters forcedly published can tertagih or repaid by companies to tax among others; the tax carelees in pay its debts tax underwriter tax not recognize the debt tax underwriter tax unable to pay its debts assessment. From data calculations in get that billing tax with with warning in 2011 and 2012 ineffective in compare to billing tax with letters forcedly belonging very effective. And contribution warning against disbursement arrears tax is lacking in compare with letters forcedly belonging good enough.

Page 4 of 4 | Total Record : 33

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