Jurnal Universitas Katolik Darma Cendika
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Pertanggungjawaban Pidana Korporasi Di Bidang Perpajakan (Studi Kasus Putusan Mahkamah Agung Nomor : 2239 K/PID.SUS/2012)
Get PDFTax collection system by using the self-assessment system has been used by the taxpayer "mischievous" to shrink the tax value or even do not want to pay the tax. For example the case of criminal offenses committed by corporate taxpayer that occur over fourteen companies belonging to the company Asian Agri Group (AAG), which was undermining the value of the tax to take advantage of his company. The conclusion from this study is that the criminal act committed by fourteen companies belonging to the company Asian Agri Group (AAG) is a criminal offense in the field of corporate taxation. Based on the Strict Liabilility Concept and Vicarious Liability Concept, then the corporation can be sentenced to criminal penalties in accordance with the provisions of Article 39 paragraph (1) of the Taxation Law and criminal penalties in accordance with the provisions of Article 43 paragraph (1) of the Taxation Law for the leaders of each of the corporation who participated or helped commit a criminal act in the field of taxation
Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia
No full textGroups of micro, small and medium enterprises (MSMEs) in many countries are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system or MSMEs and are known as the presumptive tax system. In addition, given the arge role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia
Analisis Pengaruh Net Interest Margin Dan Non Interest Income Terhadap Return On Asset Pada Badan Usaha Perbankan Di Bursa Efek Indonesia
No full textThe primary objective of this study is to determine which dominant factor to influence the profitability of banks in Indonesia. There are the two main factors that affect the profitability of the banks. The first one is Net Interest Margin as lo known as NIM and the second one is Non Interest Income also known as NII. Firstly, bank is in charge of collecting funds from the people and to channel it back to the community for various purposes. By doing this, Net Interest Margins are generated by the difference between saving rate and credit rate. Secondly, bank gains Non Interest Income by charging fee for banking services such as transfer fee, letter of credit, safe deposit box rental, etc. With higher Net Interest Margin and Non Interest Income, banks will achieve higher profitability. This research concludes that Net Interest Margin dominates over Non Interest Income in Indonesian’s banking. This research also concludes that Net Interest Margin and Non Interest Income can complement each other to increase banking sector profitability
Kajian Pemberdayaan Berbasis Partisipatif Wanita Pedagang Di Pasar Karangploso Kabupaten Malang
Get PDFGender issues are included in this category, generally women have a more diverse perception of the definition of poverty than men. Women's perceptions of poverty is not only related to access to income, assets, quality of education and health, food and opportunities, but also covers all aspects of life. In this study used qualitative methods in which there is no hypothesis testing, some of the elements used to describe the facts and circumstances that occurred in Women Traders Wholesale Markets in Karangploso Traditional Market, in this study, data was collected using questionnaires, interviews and observation. The use of purposive sampling method in this study aims to obtain information accurately and accordancely with the objectives of this study in which each sampling adjusted to predetermined criteria. The conclusion is the woman trader in Traditional Market of Karangploso need protection and guidance from various sides both cultures, leadership and entrepreneurship in which the presence of local cultural elements that limit the participation in the economy improve living standards.It could be concluded that the need for a companion program for perpetrators Women traders in the market environment Karangploso Kab. Malang both by the government, the private sector or the relevant parties
Faktor-Faktor Yang Menentukan Perilaku Konsumen Dalam Mengadopsi Teknologi Informasi
No full textThe study about individual behavior in the adoption of information technology has already performed in any kinds of research with the different of brand and type of product, different location, and the different individual and organization. This scientific article analysis factors determine the adoption of information technology of the various research in Indonesia and foreign country with the limitation on the adoption of information technology by the individual. The main focus of the analysis in on the consumer behavior at the time of performing the buying process and at the time of using the product. The result of analysis shows that the four variables influenced the individual in adopting the information technology are economic, educational, social influence, and benefit, as well as the easy of using technology
Penilaian Implementasi Good Corporate Governance Pada Bumn Indonesia Sektor Perkebunan
No full textThe research was conducted at PTPN X, XI, and XII in order to see the implementation of Good Corporate Governance every PTPN. The purpose of this study is to assess the implementation of Good Corporate Governance as well as to assess the implementation of Good Corporate Governance ratings on stateowned plantation sector. Data were obtained through interviews and questionnaires. The analytical method used was a descriptive quantitative analysis. The results obtained showed that the PTPN X, XI, and XII implementation of Good Corporate Governance has been realized
Perjanjian Internasional Sebagai Instrumen Rekayasa Global Dan Harmonisasi Prinsip-Prinsip Hukum Lingkungan
Get PDFPerjanjian internasional merupakan salah satu sumber hukum internasional yang sering digunakan. Dalam bidang lingkungan hidup, terdapat banyak perjanjian internasional yang telah dibuat untuk mengkoordinasikan kebijakan negara-negara di bidang lingkungan hidup. Perjanjian internasional tersebut digunakan sebagai instrumen rekayasa global. Namun banyak di antara perjanjian internasional tersebut berkarakter soft law sehingga tidak dapat mengikat negara-negara dan mempengaruhi kebijakan nasionalnya di bidang lingkungan hidup
Mekanisme Corporate Governance Dan Nilai Perusahaan
Get PDFThe objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, to firm value. This study takes sample from 32 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2012-2013. The method of analysis of this research used multi regression and single regression. The results of this study show that (1) managerial ownership had positive significant influence to firm value, (2) institutional ownership had not significant influence to firm value, (3) simultaneously of managerial ownership, institutional ownership, had significant influence to firm value
Faktor-Faktor Yang Mempengaruhi Nasabah Mengadopsi Internet Banking
Get PDFThe study about adoption in internet banking by banking customer has already done by researches in Indonesia and abroad. This scientific articles is to analyse factors influence the behavior of banking customer in adopting internet banking service. The research method used was library analysis by observing research for the last five years regarding adoption of internet banking. The result of research indicated that seven variables was considered and influenced the decision of banking customer in adopting the internet banking, i.e: marketing communication, risk, security, benefit, user friendly website, trust, and banking customer experience
Putusan Mahkamah Konstitusi Atas Pendapat DPR RI Mengenai Impeachment Presiden Dan/Atau Wakil Presiden
Get PDFMahkamah Konstitusi memiliki wewenang untuk mengadili pada tingkat pertama dan terakhir dan putusannya bersifat final dan mengikat sejak putusan tersebut dibacakan dalam sidang pleno terbuka untuk umum. Di sisi lain, wewenang melakukan impeachment terhadap Presiden dan/atau Wakil Presiden adalah wewenang Dewan Perwakilan Rakyat sedangkan Mahkamah Konstitusi berwenang untuk mengkontrol proses impeachment terhadap Presiden dan/atau Wakil Presiden yang dipilih secara langsung oleh rakyat