scholarly journals ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto)

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Muhammad Amar Syukroni ◽  
Hwihanus Hwihanus
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Financial Statements ◽  
Corporate Tax ◽  
Industrial Services ◽  
Operating Income ◽  
Fixed Assets ◽  
The Impact ◽  
A Company

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements

scholarly journals ANALYSIS OF PROFITABILITY PERFORMANCE: THE COMPARISON OF BPR KOTA BARU AND BPR IN SOUTH KALIMANTAN PROVINCE DURING COVID-19 PANDEMIC PERIOD

2021 ◽  
Vol 10 (1) ◽  
pp. 7
Author(s):  
Wangsit Supeno
Keyword(s):  
Asset Management ◽  
Financial Services ◽  
Cost Efficiency ◽  
Comparative Research ◽  
Financial Statements ◽  
Operational Cost ◽  
Financial Report ◽  
Operating Income ◽  
The Impact

The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.

THE USE OF ICT IN ISLAMIC EDUCATION (PAI) LEARNING AT SCHOOL: A Case Study on Integrated Islamic High School (SMA-IT) Ummul Quro Bogor

2020 ◽  
Author(s):  
Farida Hanun
Keyword(s):  
High School ◽  
Learning Process ◽  
Research Method ◽  
Qualitative Approach ◽  
Learning Systems ◽  
Government Support ◽  
Islamic Education ◽  
Inhibiting Factors ◽  
The Impact

This study aims to obtain a description related to the learning of PAI by using ICT and how the impact of the use of ICT on PAI learning systems in the classroom. The research method uses a qualitative approach in the integrated Islamic high school Ummul Quro Bogor, West Java. The results showed that a) there were four stages of using ICT in the learning process, namely; emerging, applying, integrating dan transforming. PAI teachers are already at the integrating stage. In other words, ICT has been integrated into the PAI learning curriculum. b) supporting factors for the use of ICT are the existence of ICT support facilities, the availability of qualified educators, the commitment of the school to implement ICT in every PAI learning. c) Inhibiting factors in the use of ICT are aspects of financing ICT facilities require a large budget. Some elderly teachers have difficulty using ICT in the learning process. Besides, the internet network is unstable. d) The impact of the use of ICT is very significant on PAI learning process. e) the existence of ICT devices not only as a support but already as an important component in the education system. The research led to the recommendation of the need for government support in the form of concern for ICT in terms of policies, facilities, workforce, budget, and organizing training in the use of ICT for PAI teachers to improve their professionalism. Therefore, further research is suggested regarding the effectiveness of the use of ICT in the learning process of PAI.

scholarly journals The Impact of Socially Responsible Reporting on Successful Corporate Operations

Organizacija ◽  
2013 ◽  
Vol 46 (2) ◽  
pp. 47-54 ◽  
Author(s):  
Anton Peršič ◽  
Mirko Markič
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Socially Responsible ◽  
The Real Estate ◽  
Construction Market ◽  
Responsible Conduct ◽  
The Republic ◽  
And Control ◽  
The Impact ◽  
A Company

The aim of our research was to study the impact and purpose of the reporting on socially responsible conduct on the success of corporate operations. The data and information were gathered with the quantitative research method, whereas the instrument for gathering them was a questionnaire that was distributed among 759 large and medium sized organisations from the field of market services in the Republic of Slovenia. We have established that activities aimed at socially responsible conduct are directly connected with the success of corporate operations, especially the revenue (p = 0.001), the profit of a company (p = 0.000), operational growth (p = 0.007) and operational economy (p = 0.002), and are typical for organizations with a larger number of employees (p = 0.032). In this regard, the real estate and construction market activities received the lowest scores. Research results provide theoretical as well as practical benefits for everyone dealing with the planning, implementation and control of sustainable development, as well as socially responsible conduct within the organization.

scholarly journals Measuring the Effects of Corporate Tax Cuts

2018 ◽  
Vol 32 (4) ◽  
pp. 97-120 ◽  
Author(s):  
Alan J. Auerbach
Keyword(s):  
Multinational Corporations ◽  
Income Tax ◽  
Capital Investment ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Corporate Tax ◽  
The Law ◽  
Jobs Act ◽  
The Impact ◽  
Tax Cuts

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.

scholarly journals TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

2016 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Dr.Sc. Skender Ahmeti ◽  
Dr.Sc. Muhamet Aliu ◽  
MSc. Alban Elshani ◽  
Yllka Ahmeti
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Financial Accounting ◽  
Future Research ◽  
International Accounting Standards ◽  
Corporation Tax ◽  
Tax Research ◽  
The Impact

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

scholarly journals Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Abiyusa Alizar ◽  
Christina Retno Gayatrie
Keyword(s):  
Research Method ◽  
Comparative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Final Project ◽  
Fixed Assets ◽  
Secondary Data Source ◽  
Data Source ◽  
Accounting Major

<p>Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga <br />Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of <br />Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.<br />This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.</p>

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Jesella Lourina Makaluas ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Audit Committees ◽  
Productive Capacity ◽  
Control Environment ◽  
Related Information ◽  
Fixed Assets ◽  
Useful Life ◽  
A Company

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.Keywords: Internal Control, Fixed Assets

Information Quality in Participatory Systems

2017 ◽  
Vol 7 (4) ◽  
pp. 19-31 ◽  
Author(s):  
Ahmed Bin Touq ◽  
Anthony Ijeh
Keyword(s):  
Social Change ◽  
Research Method ◽  
Information Quality ◽  
Case Study Research ◽  
Abu Dhabi ◽  
Single Application ◽  
Participatory Systems ◽  
Definition Of ◽  
The Impact

The study explores the impact of participatory systems on information quality using Abu Dhabi as a case study. Participatory systems are used for deciding social change to affect residents and citizens positively. The case study research method was used to examine information quality in a participatory system. Content of the participatory system was assessed for information quality and it was found to support theoretical claims that Abu Dhabi residents and citizens participate in building sustainable competition using participatory systems. The limitations of the study are found in its focus on a single application, the app CityGuard. Through examining the use of CityGuard, specific issues were recognized which allowed the definition of steps on how its use could impact social change more positively. This paper presents findings from the use of CityGuard as a public participatory tool.

scholarly journals Personal Income Tax and Social Security Coordination in Cross-Border Employment – a Case Study of the Czech Republic and Denmark

2019 ◽  
Vol 21 (1) ◽  
pp. 23-41 ◽  
Author(s):  
Jana Tepperová
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Czech Republic ◽  
Cross Border ◽  
Social Security Contributions ◽  
The Impact ◽  
The Eu

Neither personal income tax nor social security is harmonised within the EU. Social security systems are coordinated at EU level whereas personal income tax in cross-border situations is governed by respective double tax treaties. In most EU countries, personal income tax and social security contributions are relatively distinct payments. This article examines problems surrounding the interaction between personal income tax and social security contributions on a national and international level based on a case study of cross-border employment between the Czech Republic and Denmark. As the Czech and the Danish systems are designed very differently, the case study allows for clear illustration of the issue at-hand. The aim is to identify the elements influencing the impact of different coordination rules in personal income tax and social security contributions, illustrate and discuss the potential problems of such mismatches between the two payments. The impact on final payments differs, not only due to the different levels of coordination of the payments, but also due to the different designs of the two national systems. Thus, it would be very difficult to address all the scenarios with a one size fits all measure for all the EU Member States that would overcome the differences in this coordination.

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