scholarly journals Analysis of Tax Management Through Corporate Loss Compensation Scheme

2021 ◽  
Vol 11 (12) ◽  
pp. 423-426
Author(s):  
Desiana . ◽  
Arinal Nurrisyad Hanum
Keyword(s):  
Compensation Scheme ◽  
Tax Management ◽  
Loss Compensation

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

Study of the route correction system for the on-board navigation system of an unmanned aerial vehicle on the grounds of radar images of the terrain

2020 ◽  
pp. 129-134
Keyword(s):  
Predictive Model ◽  
Unmanned Aerial Vehicle ◽  
Predictive Models ◽  
Navigation System ◽  
Error Compensation ◽  
Compensation Scheme ◽  
Radar Images ◽  
Aerial Vehicle ◽  
System Errors ◽  
Correction System

The system of route correction of an unmanned aerial vehicle (UAV) is considered. For the route correction the on-board radar complex is used. In conditions of active interference, it is impossible to use radar images for the route correction so it is proposed to use the on-board navigation system with algorithmic correction. An error compensation scheme of the navigation system in the output signal using the algorithm for constructing a predictive model of the system errors is applied. The predictive model is building using the genetic algorithm and the method of group accounting of arguments. The quality comparison of the algorithms for constructing predictive models is carried out using mathematical modeling.

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