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INDONESIA
Buletin Ekonomi
Published by Universitas Kristen Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 97 Documents
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TINJAUAN PADA PT. SWAKARSA TERHADAP PELAKSANAAN PEMOTONGAN, PENYETORAN, PELAPORAN DAN PENCATATAN AKUNTANSI PAJAK PPH 21 ATAS GAJI KARYAWAN TETAP Putri Meilani Pasaribu; Rutman Lumbantoruan; Suzanna Josephine
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.588

Abstract

Taxes are one source of state revenue that is expected to reduce the dependence of our country on foreign debt. Tax sector is considered the right choice because the amount is relatively stable and the public can actively participate in development financing. Besides, to increase state revenue, the tax also aims to foster and nurture the awareness and responsibility of the State. One of the contributing factors in the national income that is derived from taxes, where the role of government is needed in order to achieve the expected national income.Proceeds from the tax sector today has become the backbone of the state revenue in the budget revenue and expenditure (APBN). PT. Swakarsa which is subject to tax that have obligations under its taxation in this case the tax cuts 21 on the income of employees covered by PT Swakarsa To determine the amount of income tax Income Tax Article 21 which must be paid it helps authors perform calculations regarding the amount of income tax Article 21 for employee salaries remain unpaid for each month. The results of the practice of field work undertaken is the calculation, remittance, reporting has been done properly in accordance with the laws OF no.36 year 2008 on the Fourth Amendment of Law Number 7 of 1983 On Income Tax. And cutting the income tax on salaries of permanent employees who have PT. Swakarsa done in accordance with the PER-31/PJ/2012. Recording for income tax accounting is in compliance with article 21 of the existing financial accounting standards.Keywords: Tax Accounting, State Revenue, Tax Article 21
TINJAUAN KOREKSI FISKAL LABA RUGI KOMERSIAL PADA PT.SWAKITA INDONESIA Yenti S, Dame Febri; Sitorus, Frangky Yosua; Lumbantoruan, Rutman L.Toruan
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.576

Abstract

Fiscal correction performed by the taxpayer because there are differences in the calculation of the profit according to the accounting in particular (commercial) with the profit according to the tax (fiscal). Knowing PT.Swakita Indonesia in the income statement in accordance with the tax laws of Corporate Income Tax Act No. 36 of 2008 Article 9 paragraph 1 letter (b) that "can not be deducted in the gross income of the company are the costs incurred or charged by the company for the personal benefit of shareholders, partners or members, such as a personal home improvement, travel expenses, the cost of insurance premiums paid by the company for the benefit of private shareholders or their families ". As for the burden or expense on PT Swakita Indonesia with fiscal correction amount Rp 5,158,850,815Keywords : Taxation, Fiscal correction, Gain or loss of commercial .
SISTEM PENERIMAAN KAS PADA RS PGI CIKINI Venyka Sari Silalahi; Josephine Tobing
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.537

Abstract

Cash accounting is a tool in the sense of an acceptable exchange for debt repayment and can be accepted as a deposit to the bank in the amount of nominal, as well as deposits in banks or other places that can be taken at any time. Another sense in terms of accounting, which is defined as cash is something (either in the form of money or not) that can be available immediately and is accepted as a means of settlement of liabilities at face value. Cash Receipts Accounting System is a record made for carry out activities of receiving money from cash sales or from credit are ready and free to use for general corporate activities. Accounting System Cash Receipts are cash flow process that occurs in the company is continuously throughout the life of the company concerned is still operating. Cash flow consists of cash inflows and cash flow out. Cash sales are carried out by the company by requiring the buyer to make a payment over the prices of goods before the goods are delivered by the company to the buyer. The goal of establishing the company is to make a profit, because profit is expected for an all company. For get optimal profit corporation guided in its operation to work effectively and efficiently in the use of economic resources. To maintain the smooth operation of the company, the company should be able to apply a good accounting system acceptance, and reduce irregularities that may occur in the operational activities of the company. To reduce the deviation, it is necessary supervision and inspection of suppliers regularly about "whether the cash receipt system analysis has been run in accordance with the applicable.” Once the money is received by the company, and then handed over to the buyer of goods and cash sales transactions recorded by the company later. RS PGI Cikini have a policy and objectives which are used as a guide at the time of receipt of goods to ensure that goods ordered received in outlet properly by ensuring data entry and reception of goods has been done correctly and accurately so as not occurrence abuse of authority and easy setup goods in the warehouse to the outlet / stockist..Keywords : Cash, Receipts, Receivable
EVALUASI PELAKSANAAN PAJAK PERTAMBAHAN NILAI PADA PT REK DI TAHUN PAJAK 2011 Ganda Hutapea
Buletin Ekonomi Vol. 17 No. 2 (2013): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v17i2.284

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pelaksanaan PPN dalam perusahaan sudah sesuai dengan ketentuan pajak yang berlaku. Data yang digunakan di dalam penelitian ini bersumber dari data primer PT REK untuk tahun pajak 2011. Metode penelitian yang digunakan adalah metode deskriptif. Simpulan yang dapat ditarik dari penerapan PPN pada PT REK bahwa perhitungan PPN pada PT REK adalah perhitungan PPN, penyiapan faktur pajak, penyiapan SPT masa, jumlah pajak, ketepatan waktu pembayaran dan ketepatan waktu pelaporan yang dilakukan oleh PT REK sudah sesuai dengan ketentuan yang berlaku meskipun terdapat beberapa kendala dalam kegiatan pelaksanaannya.
ANALISIS SIKAP KONSUMEN TERHADAP CELANA JEANS CARDINAL: STUDI KASUS PADA LOS D PASAR INDUK KRAMAT JATI Ernawati Ritonga; Carolina F. Sembiring; Emerald Tobing
Buletin Ekonomi Vol. 19 No. 3 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i3.321

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sikap konsumen yang ada di pasar induk Kramat Jati terhadap berbagai atribut produk celana jeans Cardinal. Sumber data yang digunakan adalah data primer yang diperoleh melalui kuesioner yang disebarkan kepada 40 responden konsumen, sedangkan data sekunder dikumpulkan melalui studi kepustakaan dengan membaca buku-buku konsep pemasaran dan literatur-literatur yang berhubungkan dengan penelitian. Metodologi penelitian yang digunakan oleh peneliti adalah dengan analis sikap multi atribut Fishbein. Khusus untuk pengukuran menggunakan skala likert. Dari atribut-atribut yang dievaluasi, nilai tertinggi menurut konsumen adalah kualitas bahannya lebih baik dan sangat disukai serta produknya mudah dijumpai di berbagai tempat.
PENGARUH CR, DER, DAN SUKU BUNGA TERHADAP RETURN SAHAM STUDI KASUS PADA PERUSAHAAN SUB-SEKTOR TRANSPORTASI: YANG TERDAFTAR DI BEI PERIODE 2009-2013 Posma Sariguna Johnson Kennedy; Debbi Prasetia Angriawan
Buletin Ekonomi Vol. 19 No. 2 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i2.310

Abstract

AbstrakPenelitian ini bertujuan untuk melihat pengaruh current ratio (CR), debt to equity ratio (DER) dan suku bunga terhadap return saham. Sampel yang diteliti adalah perusahaan transportasi di BEI yang masih terdaftar sampai dengan 31 Desember 2013, dan perusahaan mempublikasikan data laporan keuangan secara lengkap selama kurun waktu penelitian 2009-2013. Model analisis data dalam penelitian ini adalah regresi linier berganda untuk memperoleh gambaran yang menyeluruh mengenai pengaruh antar variabel. Dari nilai R square, 22,3% return saham dipengaruhi oleh variabel CR, DER, dan suku bunga sedangkan sisanya 77,7% dipengaruhi oleh variabel lain. Terdapat pengaruh signifikan CR, DER dan suku bunga secara simultan terhadap return saham. Tidak terdapat pengaruh CR terhadap return saham, terdapat pengaruh positif antara DER terhadap return saham, terdapat pengaruh negatif antara suku bunga terhadap return saham, pada perusahaan transportasi yang terdaftar di BEI periode waktu 2009-2013.
PROFESIONALISME, PENGALAMAN KERJA DAN PENDIDIKAN AUDITOR DI KANTOR AKUNTAN PUBLIK XYZ Megawati .; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.596

Abstract

The purpose of this study is to determine the level of professional, work experience and education that can affect the trust of clients to the services provided. In a professional the author of the value is from the professional judgment of the auditor's image or to the subject. Education and training should go hand in hand to obtain good service quality, in addition to general education that auditors should take the training should also be followed by auditors for professional development and knowledge development. The method of research that the authors use in this study is the analysis and comparison between the rules of Professional Standards of Certified Public Accountants and the real cases that the authors observe. Because auditor professionalism is managed in the Professional Standards of Certified Public Accountants and is contained in the regulations of the Indonesian Institute of Accountants. There is no significant difference between regulation and professional implementation.Keywords : professional, work experience and education.
ANALISIS KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB UNTUK MENINGKATKAN PENERIMAAN DAERAH: STUDI KASUS PADA KPP PRATAMA JAKARTA DUREN SAWIT Lia Atmasari Sipayung; Muindro Renywijoyo; Dwidjaja Agus Susanto
Buletin Ekonomi Vol. 18 No. 2 (2014): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v18i2.301

Abstract

Penelitian ini bertujuan untuk melihat seberapa jauh tingkat kepatuhan wajib pajak dalam membayar PBB untuk meningkatkan penerimaan daerah pada KPP Pratama Jakarta Duren Sawit. Data yang digunakan dalam penelitian ini bersumber dari KPP Pratama Jakarta Duren Sawit dan diperoleh melalui riset lapangan, riset kepustakaan, dan wawancara terstruktur yaitu antara lain pada tahun 2009, 2010, 2011. Menggunakan metode deskriptif adalah metode yang menggambarkan objek yang diteliti dengan cara mengumpulkan data dan informasi yang berhubungan dengan penelitian dan dapat diolah dan diproses. Simpulan yang dapat ditarik dari analisis kepatuhan wajib pajak dalam membayar PBB untuk meningkatkan penerimaan daerah adalah adanya kepatuhan pada tahun 2009 73%, pada tahun 2010 72%, dan pada tahun 2011 70%. Tingkat kepatuhan wajib pajak dari tahun ke tahun dapat terbilang semakin menurun dilihat dari persentase penurunan kepatuhan membayar PBB disebabkan oleh keadaan tingkat pendidikan dan ekonomi yang rendah sehingga kesulitan bagi wajib pajak untuk memahami pembayaran wajib pajak, kurangnya kesadaran wajib pajak akan pentingnya peranan PBB dalam pembangunan daerah dan nasional yang memerlukan peran wajib pajak dalam pembayaran PBB, kenaikan tarif pajak dan keakuratan nilai pajak yang dikeluarkan KPP, wajib pajak mempunyai warisan tanah atau bangunan akan tetapi wajib pajak tersebut tidak memiliki penghasilan dan adanya laporan bahwa wajib pajak tidak bayar karena SPT dan SPPT yang belum sampai pada tangan si wajib pajak tersebut. Dan peningkatan penerimaan daerah melalui sektor PBB di tahun 2009 sampai dengan tahun 2011 tidak tergantung atas besarnya penurunan atau peningkatan kepatuhan wajib pajak. Ketika kepatuhan menurun, penerimaan daerah juga menurun, tetapi tidak menutup kemungkinan juga akan meningkat seperti pada tahun 2010 ke 2011 ini disebabkan oleh adanya tunggakan di tahun yang lalu dan dibayarkan di tahun 2011, dan tidak menutup kemungkinan juga bahwa peningkatan ini disebabkan juga oleh meningkatnya pembangunan di Jakarta Timur, secara khusus di daerah Duren Sawit.
KEBIJAKAN ANGGARAN PERTAHANAN NASIONAL DI SETIAP REJIM PEMERINTAHAN INDONESIA Kennedy, Posma Sariguna Johnson
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.582

Abstract

The development of defense forces is always confronted with the problem of resource constraints, including national funding sources that are faced with other priority national policy options. This paper presents the Indonesian defense doctrine and views of the threats experienced in every era of regim in Indonesia. We also, will be described the history of Indonesian defense, and a description of the threats and ambitions of the new order (Orde Baru) to the order of reform (Orde Reformasi). The research method is the literature review of various library materials. In every era of leadership Indonesia always has a desire to be the best in the international region. The priority on the economy is the direction in developing the national power. Because a country that has great economic power is certainly able to develop the welfare of its people. However, the power of this economy needs to be accompanied by a defense force to protect all the economic activities of society.Keywords: Defense Budget Policy, Strategic Environmental Threat, State Ambition, Old Order, New Order, Order of Reform
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM PADA SEKTOR PERTAMBANGAN DI BEI PERIODE 2014-2017 Manse, Christya Ayu
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.909

Abstract

A good company can be seen from its financial statements, without financial statements, the company or managers will experience difficulties in analyzing the conditions and position of the company, managers will also not to evaluate how high the level of success of the company in stock returns and make teh best decisionss to make the company continues to progress and develop in the future. The purpose of my thesis was to see influence of managerial ownership, institutional ownership, independent board of directors, and the board of directors partially and simultaneously on the company's stock returns in the mining sector on the ISE 2014-2017 period. Sampling in this study was conducted by purposive sampling technique, namely by determining certain criteria required by the writer in sampling, so that the samples obtained in my thesis were 12 companies from 41 populations of mining companies on the ISE for the 2014-2017 period. Data analysis techniques used in this study are descriptive statistics, classical assumption tests, hypothesis testing (t test and F test), and multipel linier regression tests. The result of t test in this study obtained a significant value of managerial ownership greater than the significant level that has been determined (0.113> 0.05). Significant value of institutional ownership is greater than the significant level that has been determined (0.458> 0.05). The significant value of the independent board of commissioners is smaller than the significant level that has been determined (0.020> 0.05). The Board of Directors is greater than the significant level that has been determined (0.259> 0.05). The results of F test in this study obtained significant value greater than the significant level that has been determined (0.143> 0.05), this shows that managerial ownership, institutional ownership, independent board of directors, and board of directors have no effect on the company's stock returns in the sector mining on the ISE for the 2014-2017 period. Keyword: good corporate governance, stock return.

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