Tax Planning and Tax Obligations at Indonesian Private Company

Tax is one of the establishment segments of state income, in order to guarantee progression of financing national improvement. In a business, charge may be a source takes a toll without accepting quick remunerate. Hence, we require an arrangement for companies to discover ways to streamline the charge and one of the ways utilized is through assessment arranging. The reason for this study is to decide the degree of charge arranging through worker welfare to minimize the charging burden on Indonesian private companies. This sort of research is expressive. Information got by utilizing documentation and interviews. The information investigation utilized is qualitative approach. The result appeared kind of assess arranging through representative welfare of the company can streamline the sum of assessing payable, from the company by recognizing as a cost the taken a toll representative welfare operations. The administration of PT. Domas Perkasa should apply tax arranging through representative welfare to play down of company charge burden.

FACTORS AFFECTING THE COMPETITIVE ADVANTAGES OF CITIMART

According to Porter (1985), in the market of competition, competitive advantage lies in the center of business activities of an enterprise. For this reason, one of the most important factors for any kind of business is to build or construct a good and stable competitive advantage. The wealth of a company cannot be durable if the company does not maintain its competitive advantage. Improving the competitive advantage is one of the first and foremost concerns of every business. In the process of integration, all economies have to try their best to fully compete with each other to gain the best. Among the economy sectors, the retail enterprises are of those who have to apply marketing strategies to strengthen their competitive advantage. With good and suitable marketing strategies, businesses can increase the number of their customer, have goods and products attractive to consumers and finally gain the expected profits. In Vietnam, the market economy started at the end of 1986, much later than the world market economy, so the application of competitive advantages from the macro level to micro level (here the enterprise level) has been slow. For the sector of retailing, especially supermarket retailing, the market scale of Vietnam is much smaller than that of other markets in the region. However, there are basic factors for a fast development in Vietnam such as: big population with the kind of young population, high rate of economic growth rate and non-stop improved living standard. That is the fact that the potential for retailing development in Vietnam is not small and supermarket business in the future is big. In Vietnam, especially in Ho Chi Minh market, there are quite a lot of supermarket chains which are in operation nowadays such as Co-op mart, Citimart, Maximart, B-smart, Shop&Go and so on? These supermarkets are trying their best to gain more customers. For this purpose, the researcher chose Citimart as a case study in this research. Citimart is one of most favorable supermarket in Ho Chi Minh. In this thesis, the researcher studies the factors affecting the competitive advantage of Citimart, and then find out the solutions for the policy makers to have good business strategies of Citimart.