scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Adikodrati M. Manangkalangi ◽  
Inggriani Elim ◽  
Novi S. Budiarso

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.


2018 ◽  
Vol 3 (2) ◽  
pp. 110-116
Author(s):  
Rally Ferry Agusta ◽  
Shinta Wahyu Hati

This research discuss the calculation of liquidity, solvency and profitability ratios. The liquidity ratio is the ratio that describes the company's ability to meet short-term liabilities, solvency ratio is the ratio that describes the company's ability to meet long-term obligations and the profitability ratio is the ratio that measures the company's ability to generate profits. The aim of this final project is to find out the company's financial condition. The collection of data was used secondary techniques of data in the form of statement of financial position and income statement. The method of analysis used on this study is descriptive analysis method is done by creating a picture and interpret the data relating to fact, circumstances, variable and ongoing events at the time of study. The results obtained after performing the calculation of liquidity, solvency and profitability ratios is the condition of the company based on the liquidity and solvency ratios is in proper and healthy, meanwhile the company is in bad condition based on profitability ratio’s view.


JEJAK ◽  
2021 ◽  
Vol 13 (2) ◽  
pp. 447-459
Author(s):  
Amanah Amanah

The problem in this study is that the Trend of Return on Assets (ROA) in Rural Banks tends to decrease. The author uses a quantitative descriptive analysis method and the analytical tool used is the ECM (Error Correction Model), the aim of which is to determine what factors influence the Return on Assets (ROA) of Rural Banks in Indonesia. The findings empirically show that the Amount of Money Supply in the long term had a significant effect on the Return on Assets (ROA) of Rural Banks. Whereas in the short term, no significant effect on ROA, General Capital Reserves in the long term have a significant effect on Return on Assets (ROA), while in the short term have no significant effect on ROA, Non Performing Loan (NPL) in the long term and short term effect significant to Return on Assets (ROA), Consumptive Interest Rates in the long term and short term have no significant effect on Return on Assets (ROA), and Working Capital Interest Rates in the long term and short run have no significant effect on Return on Assets ( ROA) Rural Banks in Indonesia


1969 ◽  
Vol 7 (2) ◽  
Author(s):  
Tim Kajian PKP2A III LAN Samarinda

The objective of this study is searching the outcomes of development implementation conducts by local governments in Kalimantan. This research uses descriptive analysis method and qualitative approach. The data is collected by interview with key informants in local governments and supported by secondary data. The result of this research are firstly, development in regional of Kalimantan remains great problems. It can be seen that development performance in several regions are still supported by exploitation on non-renewable natural resources, that has environmental risk. In other hand, several regions which has no natural resources meet trouble in accelerating their development performance. Even it still remains declining in economic growth and increasing in unemployment. Secondly, refer to regional planning document found that local governments tend to place short term output as main orientation in regional development, and not outcomes that should give long term benefits and impacts for the people.Keywords : outcome, district's development, regional KalimantanTujuan studi ini adalah untuk mengetahui dampak dari implementasi perencanaan pembangunan daerah kabupaten di regional Kalimantan. Metode yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Untuk mendapatkan data dilakukan melalui interview dan pengumpulan data sekunder. Kesimpulan yang dihasilkan meliputi beberapa hal yaitu pertama, bahwa secara umum implementasi pembangunan daerah di tingkat kabupaten masih menjadi tantangan yang berat. Hal ini terlihat di beberapa daerah yang memiliki kinerja pembangunan yang bagus ternyata ditopang oleh sumber daya alam yang tidak dapat diperbarui, dan seringkali mengabaikan faktor lingkungan. Sementara di daerah lain yang tidak bisa mengandalkan potensi sumber daya alam mengalami kesulitan untuk mengakselerasi kinerja pembangunannya, bahkan masih ada daerah yang mengalami penurunan pertumbuhan ekonomi serta peningkatan jumlah pengangguran. Sementara dari aspek pembangunan fisik, pembangunan infrastruktur dasar khususnya jalan di beberapa kabupaten cenderung lambat. Kedua, dilihat dari dokumen perencanaan, realisasi pembangunan di beberapa kabupaten masih cenderung berorientasi pada keluaran (output) jangka pendek. Pemerintah daerah masih berorientasi pada pelaksanaan program dan kegiatan jangka pendek dan kurang memperhatikan manfaat dan dampak jangka panjang (dampak/outcomes) yang seharusnya bisa dinikmati oleh masyarakat.Kata kunci : dampak, pembangunan daerah, regional Kalimantan


2017 ◽  
Vol 12 (2) ◽  
pp. 125
Author(s):  
Puji Rahayu

Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government. Zakat is part of the pillar of Islam is the third pillar. For the Islamic ummah zakat law it must be done.Manajemen company has done tax planning in minimizing the tax burden.How that has been used by companies through depreciation of assets and financing the procurement of goods using leasing or leasing services.Namun companies have never applied zakat payments As a tax savings. The purpose of this study to know the tax planning through the implementation of zakat as an effort to minimize the agency tax burden.Types of data used in this study are qualitative and quantitative data.Data in this study are taken directly in the form of data about corporate organizational structure, employee data, company history and tax planning system that has been applied company. The data analysis technique used in this research is qualitative descriptive by analyzing fiscal reconciliation in order to calculate the Corporate Income Tax by applying the company before applying the tax planning through the payment of zakat, calculating the amount of zakat, calculating the Income Tax after applying the tax planning through zakat payment, Comparing the Income Taxes owed before After applying the tax planning through the payment of zakat.From the research result, it is concluded that the income tax burden payable by the company in 2016 before doing the implementation of tax planning through the payment of zakat amounting to Rp 282.355.625, - while after implementing the zakat of Rp 275.449.750, - the difference of Rp 6.905.875, - And tax payable prior to the fiscal reconciliation of Rp 275,096,375,-. There is a difference of Rp 353,375, - so the researcher recommends to apply zakat payment to amil zalcat or amil zalcat institution which has been legalized by the government because it has been legalized by taxation and paying zakat besides being able to clean the property is also a mandatory command of Allah SWT We carry out according to His word in the Al-Qur'an.


2019 ◽  
Vol 8 (1) ◽  
pp. 107
Author(s):  
Anton Gobai ◽  
Tinneke M. Tumbel ◽  
Dantje Keles

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.


Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.


Philosophies ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 6
Author(s):  
Nadisha-Marie Aliman ◽  
Leon Kester ◽  
Roman Yampolskiy

In the last years, artificial intelligence (AI) safety gained international recognition in the light of heterogeneous safety-critical and ethical issues that risk overshadowing the broad beneficial impacts of AI. In this context, the implementation of AI observatory endeavors represents one key research direction. This paper motivates the need for an inherently transdisciplinary AI observatory approach integrating diverse retrospective and counterfactual views. We delineate aims and limitations while providing hands-on-advice utilizing concrete practical examples. Distinguishing between unintentionally and intentionally triggered AI risks with diverse socio-psycho-technological impacts, we exemplify a retrospective descriptive analysis followed by a retrospective counterfactual risk analysis. Building on these AI observatory tools, we present near-term transdisciplinary guidelines for AI safety. As further contribution, we discuss differentiated and tailored long-term directions through the lens of two disparate modern AI safety paradigms. For simplicity, we refer to these two different paradigms with the terms artificial stupidity (AS) and eternal creativity (EC) respectively. While both AS and EC acknowledge the need for a hybrid cognitive-affective approach to AI safety and overlap with regard to many short-term considerations, they differ fundamentally in the nature of multiple envisaged long-term solution patterns. By compiling relevant underlying contradistinctions, we aim to provide future-oriented incentives for constructive dialectics in practical and theoretical AI safety research.


Media Trend ◽  
2016 ◽  
Vol 11 (2) ◽  
pp. 141
Author(s):  
Claudia TeziaJanuarita Putri ◽  
Regina Niken Wilantari

<p><em>Traffic capital across countries is one of  investment opportunities from domestic and abroad to stimulate the economic growth  of developing countries</em><em>. Compared to other forms of capital, Foreign Direct Investment is the flow of capital is long-term and relatively not as vulnerable to economic shocks. The aim of this study is to see the performance of FDI movement as a capital inflow in Indonesia and to explores whether factors that affect FDI using Dunning’s ecletic model. </em><em>This study focused on two basic analysis, descriptive analysis and quantitative analysis using the Error Correction Model (ECM). </em><em>The results of short-term ECM estimate shows that FDI is influenced by inflation and the degree of economic openness. Furthermore, the result in the long term ECM estimate show that only variable that infrastructure does not significantly affect the movement of FDI in Indonesia. </em></p>


goods and cash are shown sometimes together, sometimes sepa­ rately. This inventory may be compared to the assets of modem bal­ ance sheets. It was accompanied by a cash statement. There were no liabilities since long-term debts had been forbidden by the stat­ utes since 1702. The Company relied only on the funds contrib­ uted by its partners or on profits. After 1785, short-term debts were separated from each corresponding item of receipts. It was not until 1820 when the use of double entry bookkeeping showed liabilities as they are shown at the present time. Those liabilities included short-term debts and estimated liabilities so that the net worth (called “capital net") could be calculated. Inventory was never compared to the receipts and payments statement as a means of verifying the inventory. For example, depreciation was calculated at the end of the 18th century in order to have an accurate inventory, but it was never featured clearly in the calcula­ tion of profit. The 18th item of the statutes of Plastrier’s Company3 men­ tions that profit is the difference between receipts and payments, and that "they were quarterly calculated after the constitution of a 15000£ (livres toumois) reserve." This was the only means the Company had of knowing how much could be paid to the owners. Such a simplified system was entirely in line with the desire to keep this information confidential. According to Sellon, an important Genevese shareholder of the Company, the simplified accounting system allowed any director, ignorant of accounting, to hold the Ledger sans confidens, that is without the help of a qualified accountant, so that secrets of the business could be preserved. The term "capital" was not used. The statutes only say fonds or effets, which correspond to the inventory value of all the assets of the Company at a fixed date. The owners' contributions to capital were made either in-kind (Venetian glass from Pocquelin in 1667) or in cash after 1702. They were considered an advance to the company, rewarded at a 10% rate. However, these advances were never refunded so that they can be considered as capital. The number of partners was fewer than ten before 1695. After that date, through inherit­ ances and the selling of ownership interests, the number of part­

2014 ◽  
pp. 252-252

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