scholarly journals ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Fia Prayola Ahmad ◽  
Hayati Fatimah ◽  
Nur Hasyim
Keyword(s):  
Qualitative Research ◽  
Research And Development ◽  
Income Tax ◽  
Secondary Data ◽  
Tax Planning ◽  
Primary Data ◽  
Debt Ratio ◽  
Current Ratio ◽  
Financial Report ◽  
Tax Reduction

ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN BEBAN PAJAK DAN MENINGKATKAN KINERJA PERUSAHAAN PADA PT XYZ Fia Prayola [email protected] Hayati [email protected] [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta ABSTRACT The aim of this researchwas for describing the compliance of tax responsibility, analyzing the tax planning, and analyzing the company performances at PT XYZ if the tax planning was applied. This research was a qualitative research which used PT XYZ’s Income Tax in 2018 as the object. Data that used in this research were primary data in the form of interview and also secondary data such as PT XYZ’s financial report and fiscal reconciliation report in 2018. The results of this study showed that PT XYZ had fulfilled its tax obligations, such as registering the NPWP and doing the Income Tax Due responsibility such as calculating Income Tax Due of USD 178,018 and Underpaying Income Tax of USD 1,606, paying Income Tax of Rp 22,567,512, and reporting the Income Tax using SPT 1771 - $. The results were also obtained consisting of a tax reduction of USD 30.720 and appearing an Overpaying Income Tax of USD 29.114 as a result of tax planning such as making a nominative list, paying insurance premiums, turning in-kind assistance into benefits, paying pensions to Pension Funds that have been approved by the Minister of Finance, requesting evidence of official travel payments, conduct research and development activities in Indonesia, and carry out CSR activities in accordance with Law No. 36 of 2008. With this tax planning, there was an increase in current ratio of 0.38%, an increase in cash ratio of 0.006%, and a decrease in the debt ratio of 0, 32%. Keywords: Income Tax, Tax Planning, Company Performances ABSTRAK Tujuan dari penelitian ini adalah untuk mendeskripsikan pemenuhan kewajiban perpajakan, menganalisis perencanaan pajak, dan menganalisis kinerja perusahaan PT XYZ setelah penerapan perencanaan pajak. Jenis penelitian ini adalah penelitian kualitatif dengan objek penelitian berupa Pajak Penghasilan (PPh) Badan PT XYZ tahun 2018.Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara serta data sekunder berupa laporan keuangan dan laporan rekonsiliasi fiskal PT XYZ tahun 2018. Hasil dari penelitian ini adalah bahwa PT XYZ telah melaksanakan pemenuhan kewajiban perpajakannya yaitu melakukan pendaftaran NPWP dan melakukan kewajiban PPh Terutang seperti menghitung PPh Terutang sebesar USD 178.018 dan PPh Kurang Bayar sebesar USD 1.606, membayar PPh Terutang sebesar Rp 22.567.512, dan melaporkan PPh Badan menggunakan SPT 1771-$. Diperoleh juga hasil berupa penurunan beban pajak sebesar USD 30.720 dan kemunculan PPh Lebih Bayar sebesar USD 29.114 sebagai akibat dari perencanaan pajak seperti membuat daftar nominatif, membayar premi asuransi, mengalihkan pemberian natura menjadi tunjangan, membayar pensiun kepada Dana Pensiun yang telah disahkan Menteri Keuangan, meminta bukti-bukti perjalanan dinas, melakukan penelitian dan pengembangan di Indonesia, dan melakukan kegiatan CSR sesuai UU No. 36 Tahun 2008. Adanya perencanaan pajak tersebut mengakibatkan timbulnya peningkatan rasio lancar sebesar 0,38%, peningkatan rasio kas sebesar 0,006%, dan penurunan rasio hutang sebesar 0,32%. Kata kunci: Pajak Penghasilan, Perencanaan Pajak, Kinerja Perusahaan.

scholarly journals Analisis Penyusunan Laporan Keuangan Umkm Batik Jumput Dahlia Berdasarkan SAK-EMKM

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Diajeng Amatullah Azizah Rachmanti ◽  
Misrin Hariyadi ◽  
Andrianto Andrianto
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Primary Data ◽  
Tax Burden ◽  
General Description ◽  
Financial Reports ◽  
Financial Report ◽  
Profit Value

ABSTRACTThe purpose of this study is to find out what the financial statements of UMKM Batik Jumput Dahlia are. Analysis of Preparation of UMKM Financial Reports Batik Grass Dahlia Based on SAK-EMKM. The type of research used is a type of qualitative research. Based on the characteristics of the problem raised by the researcher, this research is clarified as descriptive qualitative research. The data used in this study are primary data obtained directly from MSMEs such as data from interviews with MSMEs as well as data in the form of information from diaries of cash in and cash out. While for secondary data obtained from books, journals, and internet that support this research. From the results of data analysis, the results of the study show that the financial statements of UMKM Batik Jumput Dahlia present the financial positions of 2016 and 2017 as of December 31, 2016, showing total assets of IDR 15,128,300, - as of December 31, 2017 showing total assets of IDR 11,125,200 - Profit The 2016 loss was a profit of Rp 2,087,100 while the Profit and Loss of 2017 was a profit of Rp 511,000, Notes to the Financial Report (CALK) presented a general description of Batik Jumput Dahlia MSMEs, a statement that the preparation of financial statements uses SAK EMKM as the basis for the preparation used, and accounting policies applied and presented in the financial statements of UMKM Batik Jumput Dahlia. In Batik Jumput Dahlia MSMEs there is no tax burden so the net profit value is still before the tax burden is reduced.Keywords                    : Analysis, MSME Financial Report, Batik Jumput.Correspondence          : [email protected] ABSTRAK             Tujuan penelitian ini untuk mengetahui seperti apa laporan keuangan pada UMKM Batik Jumput Dahlia. Analisis Penyusunan Laporan Keuangan UMKM Batik Jumput Dahlia Berdasarkan SAK-EMKM. Jenis penelitian yang digunakan adalah jenis penelitian kualitatif. Berdasarkan karakteristik masalah yang diangkat oleh peneliti, maka penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak UMKM seperti data hasil wawancara dengan pihak UMKM serta data berupa informasi dari catatan harian kas masuk dan kas keluar. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa laporan keuangan UMKM Batik Jumput Dahlia menyajikan posisi keuangan tahun 2016 dan 2017 per 31 Desember 2016 menunjukkan total asset Rp 15.128.300,- sedangkan per 31 Desember 2017 menunjukkan total asset Rp 11.125.200,- Laba Rugi tahun 2016 nett profit Rp 2.087.100 sedangkan Laba Rugi tahun 2017 nett profit Rp 511.000, Catatan Atas Laporan Keuanga (CALK) menyajikan gambaran umum tentang UMKM Batik Jumput Dahlia, pernyataan bahwa penyusunan laporan keuangan menggunakan SAK EMKM sebagai dasar penyusunan yang digunakan, serta kebijakan akuntansi yang diterapkan dan disajikan dalam laporan keuangan UMKM Batik Jumput Dahlia. Pada UMKM Batik Jumput Dahlia belum ada beban pajaknya sehingga nilai laba bersihnya masih sebelum dikurangi beban pajak.Kata kunci                  : Analisis, Laporan Keuangan UMKM, Batik Jumput.Korespondensi             : [email protected]

scholarly journals ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 994
Author(s):  
Imar Halimah
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Corporate Income Tax ◽  
Basic Method ◽  
Primary Data ◽  
General Description ◽  
Financial Report ◽  
Net Method ◽  
The Difference

The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.

CAMPUR KODE BAHASA INDONESIA PADA TUTURAN BERBAHASA JAWA DALAM FILM KARTINI KARYA HANUNG BRAMANTYO

2020 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Ade Rahima ◽  
Nadya April Tayana
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Code Mixing ◽  
Mixing Characteristics ◽  
Bahasa Indonesia

The purpose of this research is to describe "Indonesian language code-mixing in the Javanese utterance of Kartini film by Hanung Bramantyo". In this film, there are many types of code-mixing occured, namely: code-mixing of words, code-mixing of frase, and code-mixing of clause. In addition, the film also included code-mixing characteristics based on informal situation. The primary data in this research is phrases and words, whereas, secondary data is a transcription dialogue in the Kartini film by Hanung Bramantyo. This research is qualitative research by using descriptive methods. In analyzing the data, Nababan’s theory is used. Moreover, Chaer and Agustina’s theories are used in analyzing code-mixing. Based on the results of data analysis, it can be concluded that the results of this study include 1) code-mxing of the words kita, aku, and, masuk. Meanwhile the code-mixing of frase can be seen from the words sejak semua and menemukan kebebasanmu and code-mixing of clause can be seen from aku nulis iklan. 2) The characteristic of code-mixing based-situation is the informal situation.

scholarly journals UPACARA NGABEN NINGKEB DI BANJAR KEBON DESA PAKRAMAN BLAHBATUH KECAMATAN BLAHBATUH KABUPATEN GIANYAR (Kajian Filosofis)

2017 ◽  
Vol 1 (2) ◽  
pp. 472
Author(s):  
Ni Luh Putu Yulia Sukma Yanti
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Return Function ◽  
Primary Data Source ◽  
Long Time ◽  
Data Source ◽  
Structural Functionalism ◽  
Religious Theory ◽  
Structural Functionalism Theory

<p><em>Ngaben Ningkeb interpreted Ngaben ceremony that ended in a reversed way or called Ningkeb.Fenomena background researcher to examine the problems about the implementation of Ngaben Ningkeb Ceremony with the formulation of the problem include: 1). How is the Ngompen Ningkeb Ceremony Procession in Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? 2). What is the function of Ngaben Ningkeb Ceremony in Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? 3). What is the philosophical meaning contained in Ngompen Ningkeb Ceremony at Banjar Kebon, Pakraman Blahbatuh Village, Blahbatuh District, Gianyar Regency? With the aim of research can implement the science of religion obtained in the life of the community and know in general about the Procession, Functions and Meaning philosophical related Ngaben Ningkeb Ceremony.</em></p><p><em>This research is discussed using several theories, among others, Religious Theory, is used because this research includes the research of Religion, Structural Functionalism Theory, used to dissect the problems related to Ngaben Ningkeb Ceremony, and Symbol Theory, is used to study the meaning of Philosophy. This type of research is qualitative research with primary data source from the field that is by observation and interview while secondary data obtained through documentation technique.</em></p><p><em>The results of the study as follows: 1). A. The initial procession Ngaben ningkeb ceremony, among others: Nyamuh, Matur Piuning, Mapajati, Ngulapin and Nyiramin. B. Ningkeb peak procession among others: Nedunin Sawa, Towards Setra, Sprinkle various types Tirta, Ngeseng Sawa, and last Ningkeb. C. The process after the implementation of Ngaben Ningkeb, among others: Mapegat and Mecaru. 2). Function Ceremony Ngaben Ningkeb include: A. Sustainability Function, where Ngingken ningkeb ceremony can be practically can be a ceremony that deserves to be preserved because in every process is something sacred and different with Ngaben in general. B. The return function of Sanghyang Panca Mahabhuta, which outlines the elements of Panca Mahabhuta in this great realm and usher Atma (Spirit) into Pitra nature by deciding Atma's love with his world. C. Purgatory function, in this case, purification is intended as a main foundation that should be put forward in the process Ngaben ningkeb ceremony. 3). And the meaning contained in Ngingken ningkeb ceremony is a philosophical meaning, where the conception of sarira is used as the meaning of philosophy Ngaben ningkeb is the conception of Sarira according to Wrhaspati Tattwa. And the meaning of Return Panca Mahabhuta, where basically all will return by itself although not done ceremony Ngaben, but it takes a very long time, hence from cultivated to return by cremation (Ngaben).</em></p>

scholarly journals HUBUNGAN KINERJA DAN MANFAAT KOPERASI PERTANIAN DI KABUPATEN KOLAKA

Agro Ekonomi ◽  
2017 ◽  
Vol 24 (1) ◽  
pp. 71
Author(s):  
Ilma Sarimutaqiyma Rianse ◽  
Slamet Hartono ◽  
Any Suryantini
Keyword(s):  
Secondary Data ◽  
Social Benefit ◽  
Sem Analysis ◽  
Primary Data ◽  
Financial Report ◽  
Cooperative Development ◽  
Economical Benefit ◽  
Economy Benefit ◽  
Development Orientation ◽  
And Training

This research aimed at investigating : (1) the analysis of cooperation based on agricultural criterion in Kolaka District based on cooperation performance analysis based on agricultural criterion in Kolaka District according to cooperative development orientation and cooperation classification orientation; (2) the cooperation performance based on farmer’s perception and cooperation apparatus; (3) find out the benefit found by the farmer  as the member; (4) the analysis of correlation between performance and benefit obtained by farmer as cooperation member. This research applied analytical method. The data used consists of primary and secondary data. Primary data in this research is taken from questioner answer returned by cooperation apparatus respondent and stakeholders who asses the performance and benefit from 10 Agriculture Cooperation of Kolaka District. Secondary data obtained were as: (a) the data of financial report or the balance 10 Agriculture Cooperation in Kolaka District year 2006-2010, (b) the data of profit and loss data 10 Agriculture Cooperation in Kolaka District year 2006-2010. The research finding shown that based on Cooperation Cllasification Orientation, the Agriculture Cooperation in Kolaka District in average was 61.58 in 2007 and included quite good category. In 2008, the average of the cooperation performance was 62.05 and included in quite good category. In 2009 the average of cooperation performance was 62.38 and included in quite good category. In 2010 the average of cooperation  performance was 61.28 and include in quite good category. Then, majority of cooperation apparatus and stakeholders asses that agriculture cooperation in Kolaka District include in quite good criteria that is 48.75%. furthermore, majority of respondents asses that agriculture cooperation in Kolaka District is beneficial, that is 65%. Based on SEM analysis, the correlation of agriculture cooperation performance positively correlates with the finding benefit by farmers. The correlation of coefficient value  of 0.85 has statistical value 14.40. the correlation of standardization value of 0.85 shows the performance and beneficial agriculture cooperation which brings the real correlation. Sequentially, the performance components give the biggest to smallest con tribution that is, caring towards the community is 0.86. the component of voluntary and opened membership is 0.80. the controlling by member democratically is 0.79. the economically participant of the member is 0.71. the education and training give contribution to 0.25. then to components of cooperation benefit sequentially give the biggest to smallest contribution that is marketing economy benefit is 0.96. credit benefit is 0.88. economical benefit of farmer necessity is 0.86. the contribution to social benefit is 0.48.

scholarly journals Kredit Rentenir dan Silaturahmi

2020 ◽  
Vol 12 (1) ◽  
pp. 102-116
Author(s):  
Novita Rahayu Pratiwi ◽  
Maretha Ika Prajawati ◽  
Basir S
Keyword(s):  
Qualitative Research ◽  
Venture Capital ◽  
School Environment ◽  
Secondary Data ◽  
Boarding School ◽  
Primary Data ◽  
Credit System ◽  
The People

The study aims to analyze the meaning of debt according to the people of Kampung Kauman who prefer moneylenders than banks as their source of credit. This qualitative research uses a case study. Primary data were obtained through interviews with residents of Kampung Kauman, Pasrepan Village, Pasuruan Regency, East Java, which is located in an Islamic boarding school environment with a religious type of community. Secondary data in the form of details of the credit system to moneylenders. The sample used is saturated, i.e. all those who are credit members to loan sharks. Total informants numbered 21 of 30 households in Kauman Village. The results of this study indicate that the meaning of credit to loan sharks for the community in the study site environment is venture capital, a friendly place of association, mutual relief among credit members, and regarding usury laws on credit.

scholarly journals Tugas PI

2021 ◽  
Author(s):  
Jean Michael Sitanayah
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Fisheries Regulation ◽  
Partnership Agreement ◽  
The Impact ◽  
Opening Up

The new policy to provide broad flexibility to capture lobster seeds is the same as opening up massive exploitation and welcoming the extinction of lobster seeds in Indonesia. The commitment of lobster seed exporters to develop cultivation is very doubtful and is suspected of using partnerships with lobster cultivators as an effort to obtain a lobster seed export license only. After obtaining the license, the exporters are predicted to break the partnership agreement. Therefore, there needs to be an evaluation, given that business actors are not ready with supporting facilities and infrastructure to carry out the cultivation. This qualitative research leads to a case study of the impact of a new policy regarding the export of lobster seeds on the sustainability of lobster in Indonesia. This study uses primary data and secondary data to explore and explain the impact of Minister of Marine Affairs and Fisheries Regulation Number 12 of 2020 in order to draw general conclusions and support the theory.

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

scholarly journals Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation

2020 ◽  
Vol 5 (01) ◽  
pp. 45
Author(s):  
Indar Khaerunnisa ◽  
Amrullah .
Keyword(s):  
Secondary Data ◽  
Profit Sharing ◽  
Primary Data ◽  
Joint Operation ◽  
Property Development ◽  
Financial Report ◽  
Study Approach ◽  
Joint Operations ◽  
Accounting Model ◽  
The Impact

This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models. Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

FENOMENA TRADISI ZIARAH MAKAM K.H.R BAGUS KHASANTUKA DI DUSUN SENUKO SIDOAGUNG GODEAN SLEMAN

2021 ◽  
Vol 2 (2) ◽  
pp. 1-12
Author(s):  
Pandiga Aji Norseta
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Positive Impact ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Youth Organization ◽  
Data Validity

This study aims to see the phenomena of the tradition of pilgrimage to the grave of K.H.R Bagus Khasantuka in Dusun Senuko Sidoagung Godean Sleman. The method used in this research is qualitative research methods. This study has two types of data and data sources, namely primary data and secondary data. Data interview techniques in this study were carried out by direct field observation, interviews, and documentation. The data analysis techniques used were data, data reduction, data presentation, and data collection. The data validity checking technique used was the source triangulation technique and the technique triangulation. The results of this study indicate the phenomenon of the pilgrimage tradition at K.H.Rr's grave intending to pray for and interpret the values of life, pilgrims who visit the grave of waliyullah K.H.R Bagus Khasantuka can trace the struggle of previous scholars in Islam. The existence of Sendang Bagusan as an example of K.H.R Bagus Khasantuka is still used by the Javanese mystical adherents for the kungkum ritual to achieve certain goals. The development of the Tomb of K.H.R Bagus Khasantuka also had a positive impact on the construction of hamlet roads, gates, and youth organization activities in Senuko Village.

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