scholarly journals Analisis Perhitungan, Pemotongan, Dan Pelaporan Pajak Penghasilan Pasal 23 Pada PT. Banyu Biru Sentosa

2019 ◽  
Vol 11 (1) ◽  
pp. 79
Author(s):  
Julianto Julianto ◽  
Etty Herijawati
Keyword(s):  
Freight Forwarder

Penelitian ini dilakukan pada PT. Banyu Biru Sentosa yang merupakan sebuah perusahaan yang bergerak di bidang eksportir barang, khususnya adalah perusahaan yang melakukan penjualan koral (terumbu karang) beserta ikan hias air laut ke luar negeri. Adapun tujuan penelitian ini adalah untuk mengetahui bagaimana perhitungan pemotongan dan pelaporan pajak penghasilan pasal 23 atas penggunaan jasa perantara atau keagenan (freight forwarder) dan untuk mengetahui apakah perhitungan, pemotongan dan pelaporan pajak penghasilan pasal 23 atas penggunaan jasa perantara dan keagenan (freight forwarder) sudah sesuai dengan peraturan perpajakan di Indonesia. Sumber data yang dipakai dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dengan menggunakan daftar pertanyaan berupa wawancara dengan  divisi accounting yang sudah terstruktur dengan tujuan untuk mengumpulkan informasi dari perusahaan di PT. Banyu Biru Sentosa. Sedangkan data sekunder diperoleh dengan menggumpulkan data-data yang ada di perusahaan dengan melakukan dokumentasi terhadap faktur-faktur maupun bukti potong pajak penghasilan pasal 23 yang nantinya akan diteliti. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa PT. Banyu Biru Sentosa masih belum sesuai dengan peraturan perpajakan yang berlaku di Indonesia dalam melakukan perhitungan, pemotongan dan pelaporan pajak penghasilan pasal 23 atas penggunaan jasa perantara atau keagenan (freight forwarder).

PENGARUH JASA PELAYANAN FREIGHT FORWARDING TERHADAP KEPUASAN PELANGGAN

2018 ◽  
Author(s):  
Andar Sri Sumantri ◽  
Radix Nugrahanto
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Linear Regression Equation ◽  
Independent Variables ◽  
Freight Forwarder ◽  
Freight Forwarding ◽  
A Company

<p>Customer is an important factor for the survival of a company. At a time, company sometimes didn’t know the level of customer satisfaction. If the company continues with this situation, the company would not know the next strategies to develop the company. There are many factors that connected with customer such as trust, facility and service quality. This research objective is to analyze if there is a positive influence, both individually and simultaneously between independent variables which are trust, facility and service quality to the dependent variable which is customers. In this research the object are the customers of PT Panah Persada Logisindo Semarang. The data sources are primary and secondary data using sampling technique of 80 respondents. The results of multiple linear regression equation show that there is a positive influence and partial significant between (t= 3,543 &gt; ttebal = 1, 99167) Trust, (t=4,976 &gt;ttebal=1,99167 ) Facility and (t =3,908 &gt; ttebal= 1, 99167) Service Quality effected by customer satisfaction.</p><p><strong>Keywords: Trust, Facility, Service Quality, Customer Satisfaction</strong></p><p>Kepuasaan Pelanggan merupakan faktor penting terhadap kelangsungan hidup sebuah perusahaan. Masalah yang dihadapi perusahaan saat ini berkaitan dengan tidak diketahuinya kepuasaan Pelanggan setiap tahun, Jika ini dibiarkan terus menerus, perusahaan tidak dapat menentukan strategi untuk meningkakan kepuasaan pelanggan. Ada banyak faktor yang mempengaruhi Kepuasaan Pelanggandipengaruhi oleh kepercayaan, fasilitas dan Kualitas Pelayanaan. Perumusan masalah, tujuan penelitian dan hipotesis pada latar belakang masalah dan tujuan penelitian ini untuk menganalisis adakah pengaruh yang positif baik secara individual dan simultan antara variabel independen yaitu kepercayaan, fasilitas, kualitas pelayanaan terhadap variabel dependen yaitu Kepuasaan Pelanggan. Pada penelitian ini obyek yang diambil pengguna jasa Freight forwarder PT Panah Persana Logisindo Semarang Sumber data meliputi data primer dan sekunder. Sampel pada penelitian ini adalah 80 responden teknik sampling yang digunakan seluruh populasi dijadikan sample. Berdasarkan hasil penelitian dan analisis berganda dihasilkan persamaan : Hasil persamaan regresi linear berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan secara parsial antara ( t hitung = 3,543&gt; t tabel = 1,99167) kepercayaan, (t hitung4,976 &gt; t tabel =1,99167) Fasilitas ( t hitung = 3,908&gt; t tabel = 1,99167) Kualitas pelayanaan terhadap Kepuasaan Pelanggan.</p><p><strong>Kata kunci : Kepercayaan, Fasilitas, Kualitas Pelanggan. Kepuasaan Pelanggan</strong></p>

scholarly journals Klaim Asuransi Muatan Kapal Laut (Marine Cargo Insurance) sebagai Wujud Pertanggungjawaban Freight Forwarder pada PT Pelayaran Meratus Line

2021 ◽  
Vol 5 (3) ◽  
pp. 74-81
Author(s):  
Kundori ◽  
Ali Imran Ritonga ◽  
Karolus G. Sengadji ◽  
Hilda Emeraldo Ahmad
Keyword(s):  
Freight Forwarder

Salah satu kegiatan yang dilakukan freight forwarder adalah bertanggung jawab terhadap sistem pengelolaan pengiriman dan pengaturan barang agar menjadi efisien, tepat, dan aman. Kegiatan freight forwarder menjadi satu-kesatuan yang tidak dapat dihilangkan, informasi dan strategi pengurusan dokumen dan prosedur pengiriman bertujuan untuk memberikan jasa pelayanan atau pengurusan atas seluruh kegiatan yang diperlukan. Tujuan Penelitian ini untuk mengkaji bentuk tanggung jawab perusahaan pelayaran dalam menyelesaikan pertanggung jawaban barang yang dimuat yang mungkin akan rusak atau hilang saat termuat dengan menggunakan kapal niaga serta keperluan dokumen apa saja yang diperlukan untuk pengurusannya. Penelitian ini menggunakan pendekatan metode kualitatif  dan pendekatan deskriptif untuk menjelaskan proses tersebut, sampel diambil di PT. Pelayaran Meratus Line, representasi diharapkan dapat diberikan oleh sampel ini. Teknik pengumpulan data dengan cara observasi, interview, studi pustaka dan dokumentasi. Analisis data dilakukan dengan cara mereduksi data dan menarik kesimpulan. Hasil dari penelitian ini dapat dijabarkan sebagai berikut: PT. Pelayaran Meratus Line melakukan pengurusan dokumen-dokumen untuk barang yang akan di ekspor dan melakukan pembukaan polis asuransi untuk barang muatan yang akan di angkut, sehingga apabila terjadi kerusakan atau kekurangan kelebihan barang bisa diajukan klaim asuransi sehingga tidak menumbulkan kerugian antara kedua belah pihak perusahaan. Rekomendasi manajerial untuk perusahaan adalah dokumen-dokumen yang diperlukan untuk pengajuan klaim asuransi harus dipersiapkan dari awal secara lengkap dengan tujuan ketika terjadi klaim barang antara perusahaan dan pihak asuransi sudah mampu melakukan disposisi laporan secara optimal.

scholarly journals PERFORMANCE MEASUREMENT OF INFORMATION TECHNOLOGY GOVERNANCE: A CASE STUDY

2016 ◽  
Vol 12 (2) ◽  
pp. 57 ◽  
Author(s):  
Johanes Fernandes Andry
Keyword(s):  
Information Technology ◽  
Performance Measurement ◽  
Business Processes ◽  
Standard Procedure ◽  
It Governance ◽  
Competitive Advantages ◽  
Technology Governance ◽  
Information Technology Governance ◽  
Freight Forwarder ◽  
Key Aspects

Established in 2001, XYZ Cargo is a Freight Forwarder Service Company specialized in the logistic transportation located in Jakarta. XYZ Cargo has broad experiences in both ocean freight and air freight service and has more than sixty agents of partnership around the world. XYZ Cargo has implemented Information Technology (IT) that covers all key aspects of business processes of the enterprise. It has an impact on the strategic and competitive advantages of its success. Many organizations have started implementing IT governance in order to achieve the collaboration between business and IT. The purpose of this research is to get an overview of performance measurement of the currently-running IT Governance with several aspects to consider such as effectiveness, efficiency, functional unit of information technology within an organization, data integrity, safeguarding assets, reliability, confidentiality, availability, and security. The analytical tool used in this research is the COBIT 5 standard procedure by ISACA. The result of IT Governance based on COBIT 5 in domain EDM, shows average values at the level of 2.0 until 2.7 (managed process) for EDM01, EDM02, EDM03 and 1.3 until 1.7 (performed process) for EDM04, EDM05.

scholarly journals Multi-objective Optimization Model of Multi-modal Transport Based on Regional Sustainability Indicators

2020 ◽  
Vol 325 ◽  
pp. 03001
Author(s):  
Shengjiao Yang ◽  
Zuoling Song
Keyword(s):  
Genetic Algorithm ◽  
Optimization Model ◽  
Social Indicators ◽  
Free Trade Area ◽  
Third Party ◽  
Local Optimum ◽  
Multi Objective Optimization ◽  
Multi Objective ◽  
Freight Forwarder ◽  
Population Genetic Algorithm

With the development of “One Belt, One Road” initiative and free trade area, the volume of cross-border international logistics involving multiple modes of transport has surged. Meanwhile, the proportion of using integrated transportation system in domestic trunk transport has increased. Multi-modal transport (MMT) based on green transport can realize intensive utilization of transport capacity resources, and implement sustainable transport management with three bottom lines of economic, environmental and social aspects. In this paper, the carbon emission index and regional transportation infrastructure utilization index are introduced to construct a multi-objective optimization model with sustainable goals of environmental protection, cost saving and social contribution. The poly-population genetic algorithm (PPGA) is used to overcome the limitation of the traditional genetic algorithm running to the local optimum. The model proposed by this paper quantifies environmental and social indicators, balances comprehensive performance of environment, economy and society, and provides quantitative decision making support for carriers, international freight forwarder or third party logistics to carry out green MMT.

scholarly journals A Study on the Application of ISO 9001: 2015 to the international freight forwarder in Korea

2017 ◽  
Vol 32 (2) ◽  
pp. 75-101
Author(s):  
Alexander Shishkov ◽  
김석수 ◽  
Sang-Yoon Lee
Keyword(s):  
Iso 9001 ◽  
Freight Forwarder

scholarly journals Perlindungan Hukum Bagi Kurir dalam Sistem Cash on Delivery Belanja Online

2021 ◽  
Vol 4 (2) ◽  
pp. 193-203
Author(s):  
Riska Natagina Putri ◽  
Siti Nurul Intan Sari Dalimunthe
Keyword(s):  
Online Shopping ◽  
Legal Protection ◽  
Secondary Data ◽  
Data Sources ◽  
Payment Method ◽  
Power Of Attorney ◽  
Legal Studies ◽  
Legal Position ◽  
Secondary Data Sources ◽  
Freight Forwarder

This study aims to find out the legal position of the couriers in online shopping activities, especially in the payment method of COD (Cash on Delivery); the legal protection that can be given to the COD couriers; and the legal protection for the couriers who encounter buyers who default and refuse the goods they ordered. The method used in this research is the normative juridical method by examining library materials or secondary data sources, namely laws and regulations, books, and legal studies. Based on this method, the research was conducted using a statutory approach and a case approach. The results show that the legal position of the couriers in the online shopping with COD method of payment is as a recipient of a deposit, as a person who represents a freight forwarder in carrying out the power of attorney from the seller, and as a recipient of payment from the buyer. The legal protection that can be given to the couriers is ensuring that the couriers are not responsible for any discrepancy or damage to goods that are not caused by his mistake or negligence.

scholarly journals Sustainable Entrepreneurship in the Transport and Retail Supply Chain Sector

2020 ◽  
Vol 13 (11) ◽  
pp. 267
Author(s):  
Cristian Negrutiu ◽  
Cristinel Vasiliu ◽  
Calcedonia Enache
Keyword(s):  
Supply Chain ◽  
Quantitative Research ◽  
Logistic Regression Model ◽  
Binary Logistic Regression ◽  
Unique Combination ◽  
Binary Logistic Regression Model ◽  
Online Questionnaire ◽  
Sustainable Entrepreneurship ◽  
Research Gap ◽  
Freight Forwarder

The present study investigated the factors that influence the feasibility and competitive advantage of a digital freight forwarder through a binary logistic regression model. The research is a concrete application of sustainable entrepreneurship in the transport and supply chain sector. The novelty of this topic presents a research gap that needs to be covered with dedicated studies. After the literature review and concept clarification, the article presents quantitative research involving an online questionnaire administered among a sample of transporters in Romania. Through analysis of the data collected from 405 respondents, it was found that the most important factors when selecting a digital freight forwarder are the existence of both sales and dispatch departments. Furthermore, apart from greening the industry, a digital freight forwarder has several other advantages for all stakeholders and society. The study concludes that the concept has the potential to disrupt the entire industry through a unique combination of efficiency, transparency, and sustainability.

An Ascending Auction for Freight Forwarder Collaboration in Capacity Sharing

2019 ◽  
Vol 53 (4) ◽  
pp. 1175-1195 ◽  
Author(s):  
Minghui Lai ◽  
Weili Xue ◽  
Qian Hu
Keyword(s):  
Capacity Sharing ◽  
Freight Forwarder
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