Repository Universitas Katolik Darma Cendika
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Penerapan Pajak E-Commerce pada Online Retail Pakaian Marketplace Shopee di Surabaya
Get PDFTaxes on online transactions are one of the expansions of tax revenue that presents challenges for the tax system in Indonesia. Basically, the obligations of conventional business taxpayers and online businesses (e-commerce) are no different. Surabaya is one of the big cities in East Java, where people like to make buying and selling transactions online. This study uses a qualitative approach that aims to discuss the object under study in depth. Collecting data from the results of filling out questionnaires and interviews conducted with online business actors in the Shopee marketplace. The results of interviews with e-commerce actors obtained information that most e-commerce players did not pay 10% VAT tax because from the marketplace they were not subject to 10% VAT tax. So from this study it can be concluded that from 9 online business actors, only 4 online business actors are aware of the existence of regulations regarding e-commerce taxes and have a TIN. Of the 4 online business actors, only 1 business actor pays Article 4 paragraph 2 PPh tax. And some online shop business actors have no problem if a policy regarding e-commerce tax is applied, if the policy is considered profitable without one of the parties being harmed
Pengaruh Return On Equity (ROE), FInancial Leverage, Reputasi Auditor,Reputasi Underwriter Terhadap Underpricing Perusahaan Initial Public Offering (IPO) di Bursa Efek Indonesia tahun 2019-2021
Get PDFUnderpricing is an initial public offering or (IPO) that often occurs in the capital market and has been proven by researchers. This study aims to see whether the effect of return on equity, financial leverage, auditor reputation, underwriter reputation, on underpricing. This research was conducted on the Indonesian stock exchange on companies conducting initial public offerings in 2019-2021 with a population of 74 companies that conducted IPOs that year, of which 32 samples were obtained through purposive sampling technique. Multiple linear regression analysis method was used to test the relationship between the dependent variable and the independent variable. The results of multiple linear regression analysis show that return on equity and underwriter reputation have a significant effect on underpricing. While other variables, namely financial leverage and auditor reputation have no significant effect on underpricin
Penerapan Perencanaan Pajak Penghasilan badan Berdasarkan Undang Undang Perpajakan No. 36 Tahun 2008 pada PT. Sumber Hidup Chemindo di Surabaya
Get PDFTax is one of main income for a country used for cover domestic needs. Different interest between government and companies about payment of taxes give alternatives for companies to minimize payment of taxes using tax planning that helps companies lowering tax liability without violate constitutions. PT. Sumber Hidup Chemindo is a chemical distributor company in Surabaya and planning for expand their business. This study intend to determine the implementation of corporate income tax planning at PT. Sumber Hidup Chemindo in Surabaya
Study approach used for this research using descriptive qualitative approach. Secondary data in this research using income statement of the company by December 31st 2020. Analysis technique in this research using Descriptive Qualitative Analysis.
The implementation of taxes is carried out by optimizing costs that were originally non-deductible to become deductible in accordance withTax Law No. 36 Year 2008. The costs that can be maximized are entertainment expenses accompanied by the preparation of a nominative list, catering expenses for employees who are in-kind which can be deducted from taxable income, shifting the burden of donations to sponsorship expenses that have promotional elements, cellular cellphone expenses that can be charged as much as 50%, and transportation expenses which are presented with additional goods delivery expense accounts so that they can be deducted from taxable income. Research result shows use of tax planning based on UU No.36 Tahun 2008 the company can save Rp. 24,640,220 of corporate income tax by maximizing deductible cost
Pengaruh Pertumbuhan Perusahaan,Struktur Aset,dan Ukuran Perusahaan Terhadap Struktur Modal pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019
Get PDFCapital structure is an important issue for every company because it has a direct effect on the financial position. Capital structure can be measured by company growth, asset structure, and company size. This study aims to determine the effect of company growth, asset structure, and company size on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are food and beverage companies listed on the Indonesia Stock Exchage in 2017-2019. The method used in collecting data is multiple linear regression using the IBM SPSS ver 25 program.
The data used is secondary data sourced from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange. The analysis technique used is descriptive statistical analysis, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the company’s growth has no effect on the capital structure, while the asset structure and size of the company have an effect on the capital structure
Pengaruh Harga,Kepercayaan dan Kualitas Produk Terhadap Keputusan Pembelian Pakaian Bekas di Yuanmas Thrift Store Surabaya
Get PDFThe development of the thrift business is growing rapidly, resulting in many competitors in this business. This is what makes used clothing sellers are required to always increase the trust and quality of the product.
This study aims to determine the effect of price, trust and product quality on the decision to purchase used clothing at Yuanmas Thrift Store Surabaya. The population in this study is used clothing consumers at Yuanmas Thrift Store Surabaya. The technique used in sampling is purposive sampling with a total sample of 75 respondents.
Data processing used SPSS version 26, with the results of the validity test of each statement item being valid or r count > r table 0.2272 with a significant level of 0.10 and a VIF value t_table 1.99394 with a significant level of 0.005 t_table 1.99394 with a significant level of 0.000 t_table 1.99394 with a significant level of 0.000 <0.05, meaning that product quality has a significant effect on purchasing decisions
Pengaruh Online Customer Review, Testimoni,dan brand Ambassador Terhadap keputusan Pembelian Produk Skincare Scarlett Whitening
Get PDFTechnological developments are growing rapidly and bring about changes for many people. Product fraud in the online era still occurs, now technology that continues to develop can support the emergence of various features to make it easier for customers to shop online to minimize fraud problems related to products and to be able to add
information before consumers decide to buy. Now one of the businesses that is trending and experiencing an increase in Indonesia, one of which is skincare which is currently trending, where one of them is local skincare that is able to occupy the number two position in the best-selling local skincare brand in e-commerce.
This study aims to determine whether or not there is an influence of online customer reviews, testimonials, and brand ambassadors on purchasing decisions for Scarlett Whitening skincare products. The data collection technique used by the researcher is by distributing online questionnaires via Google form. The population in this study were UNAIR Campus C students, UKDC students, and UKWM Kalijudan Surabaya students who had purchased Scarlett Whitening skincare products. This study uses a purposive sampling method with a sample of 75 respondents. The data in this study were processed using SPSS 22 for Windows
From the results of the statistical test research, it shows that all statement items in the questionnaire are declared valid with rcount > rtable, then all variables are declared reliable with Cronbach's alpha value > 0.60. The results of the Normality Test of the Kolmogorov Smirnov method showed that the data used in this study were normally distributed. Multicollinearity test results also show that there is no symptom of multicollinearity between independent variables in the regression model. The results of the Heteroscedasticity Test concluded that the three variables did not have heteroscedasticity symptoms. The results of the multiple linear regression equation in this study are Y = 2.191 + 0.239.X1 + 0.301.X2 + 0.092.X3, then the magnitude of the influence of online customer reviews, testimonials, and Brand Ambassadors on purchasing decisions for Scarlett Whitening skincare products based on the Adjusted Rsquare value is equal to 53.0%. The results of the t-test data analysis showed that the online customer review and
testimonial variables had a significant effect on purchasing decisions for Scarlett Whitening skincare products, while the Brand Ambassador variable had no effect on purchasing decisions for Scarlett Whitening skincare products
INFLUENCE COVID-19 ON RECEIVING DONATIONS AND MANAGEMENT IN NON-PROFIT INSTITUTIONS
Get PDFNon-profit institutions, even if they are religious institutions, cannot be separated from finances, how they earn and how they are managed. This research is a qualitative research with a case study approach. Data obtained through observation, interviews, and documentation. This research tries to dissect how the Catholic Church in West Surabaya Diocese of Surabaya Diocese struggles to manage finances during the co-19 pandemic. There are two issues in this research, namely whether the Covid-19 pandemic has had an impact on the collection income of the Catholic Church and on the impact that has arisen on the income of church collections during the Covid-19 pandemic, and how the Catholic Church has financed its activities. The results of the study revealed that only at the beginning of the pandemic, some churches experienced ups and downs in their collection income, but after getting used to it; the collection income became stable again. In financing its activities, namely routine activities, programs, worship, and charities, all the Church manages from the finances of the congregation's collections and donations. During this pandemic, the Catholic Church of the West Surabaya Diocese of the Surabaya Diocese did not raise funds. The pure church only accepts congregational collections and donations from its own congregation
Lengkong in Wong Kalang Residential as a Mitigation Space
Get PDFLengkong is a space between the two traditional houses
of the Limasap wong Kalang house. The space is formed based on
the distribution of land and the construction of the Limasap
house. A legacy of the Kalang ancestors to provide distance
between houses for a specific purpose. At this time there has been
a shift in the function of the Lengkong space. This shift in function
is related to the activities of the residents, both positive and
negative. This space becomes a debate when it is used as a space
with negative activity. However, Wong Kalang wants the space to
remain. The existence of the space has been thought out, planned
and conditioned as a useful space. The benefits of this space are
also being debated because it reduces the area of Wong Kalang's
yard. Through an ethnographic research method approach,
researchers describe the benefits of the Lengkong space which is the
legacy of the Kalang ancestors. The results of the study found that
the benefits of the Lengkong space at this time are still being
maintained. These benefits: 1) Social Space; 2) Tradition Room;
3) Mitigation Room. Activities carried out positively provide
benefits. Meanwhile, negative activities need to be eliminated
through socialization and a humanist approach. At this time, a
new benefit of Lengkong space appears as a mitigation space which
will be useful if bad things happen to residents and neighbors
Imposition of Criminal Sanction Against Sexual Offenders from the Perspective of Child Protection Laws
Get PDFWhile the Indonesian government has passed the Law on Child Protection to ensure the fulfillment of children's rights, there remain a substantial number of children who are victims of sexual violence. In fact, the cases reached 14,517 in 2021. For that reason, this paper aims to discuss the imposition of criminal sanction against sexual abusers and law protection for child victims of sexual abuse. This paper is a normative legal research that puts emphasis on the legal approach, especially the Child Protection Law. Regulations on procedures for imposition of sanction against sexual offenders are already included in the Child Protection Law, despite the fact that sanctions are not explicitly defined since there are minimum and maximum criminal sanctions.
Therefore, it is perceived that judges can impose minimal criminal sanctions, including chemical castration, which is one of the additional sanctions as regulated in Law Number 17 of 2016. For those categorized as child victims, psychological advocacy is important to recover their mental condition and to move on from past trauma.
This has been regulated as special protection that takes the forms of reproductive health education, inculcation of religious values and decency; social rehabilitation;
psychosocial advocacy toward healing; and protection and advocacy at every stage of trial, from investigation, prosecution, up to examination in court. Imposition of criminal sanctions against the offender and advocacy for child victims of sexual abuse must be optimally implemented to ensure their optimal growth and development to become this country’s future generation that succeed in making their dream come true
Usaha Pelestarian Hutan Dengan Pengadaan Bibit Pohon Pisang Untuk Ditanam Di Lereng Gunung Arjuno
No full textHutan di Lereng Gunung Arjuno di daerah Desa Dayurejo, Kecamatan Prigen,Pasuruan Jawa Timur sebagaimana hutan di Gunung lainnya perlu dilestarikan. Salah satu usaha pelestariannya setelah melaksanakan Analisis Sosial di lokasi setempat dan mendapatkan persetujuan dari Yayasan Cempaka Education dan pihak masyarakat Desa Hutan wilayah Desa Dayurejo yakni pengadaan bibit pohon pisang untuk ditanam di lereng Gunung Arjuna khususnya di lokasi yang dikelola oleh Yayasan Cempaka Education Center