Jurnal Universitas Katolik Darma Cendika
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Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia
Get PDFIn Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used
still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually
Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven
Get PDFTo attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion
Pengaruh Managerial Ownership Dan Institutional Ownership Terhadap Leverage : Sebuah Tinjauan Teoritis
No full textThis study aims to examine how the effect of managerial ownership and institutional ownership to leverage the company's policy in Indonesia using research literature review. According to analysis carried out showed that managerial ownership and institutional ownership has an influence on leverage, so the company must pay attention to the influence that mav result from managerial ownership and institutional ownership in the company in lndonesia
Kajian Teoritis Peranan Internal Auditor
Get PDFInternal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control. Internal auditor has to assure that all the evidence about external or internal transaction are real and objective. If internal auditor find inconsistency about the policy of the firm, so internal auditor has to explain and guide to the right things and also follow up all the audit findings to achieve the goal of the firm. Internal auditor gives all the annually report to all the directors to make a best decision
Analisis Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Milik Pemerintah (BUMN) Dan Swasta Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2011
Get PDFTheoretically the company in financial management in addition to using their own capital but also the use of external capital, so that the larger the company's capital or a large firm size. With the ever increasing size of the company, the management required to manage existing resources as effectively as possible, thus making a profit (net)are large, this affects the stock demand and further increase the stock price will also increase. Objectives to be obtained in this study is to investigate and analyze the financial performance of significant differences, between Telecommunications Company Owned Enterprises (SOEs) and private-owned telecommunications company that went public and listed on the Indonesia Stock Exchange. Population used in this study is a Telecommunications Company went public and listed on the Indonesia Stock Exchange. While the sample is taken is the profitability ratios such as gross profit margin (GPM), operating profit margin (OPM), net profit margin (NPM), return on assets (ROA), return on equity (ROE) and Earnings per Share (EPS) at Telelomunikasi companies that go public and have complete data in 2007-2011 period is 5 company, a Telecommunication Company of the State Owned Enterprises (SOEs) and Private Telecommunication company 4. The model used is a non-parametric statistics using a different test(Independent Sample Test). These results indicate that thevariable used is the gross profit margin (GPM), operating profit margin (OPM), net profit margin (NPM), return on assets(ROA), return on equity (ROE) and Earnings per Share (EPS) significantly influence the financial performance differences between SOEs and private telecommunications companies that gopublic in the period 2007-2011, and shows the financial performance of state-owned telecommunications company betterthan Private Telecommunications company. In the present study indicate that use of all the variables, the variable ROE on state-owned telecommunications companies stand out and show a better value. ROE on Telecommunications Private companies showed a decline in each year
Kedisiplinan, Kepuasan Dan Motivasi Kerja Merupakan Penunjang Bagi Para Karyawan Perusahaan Swasta Berpendidikan Rendah Untuk Meningkatkan Prestasi Kerja Di Perusahaan: (Studi Kasus Penelitian Kualitatif Divisi Pemancangan, PT. Modern Surya Jaya Krian-Sidoarjo-Jawa Timur)
Get PDFThe results of case studies on PT. Modern Surya Jaya Piling Division in Krian Sidoarjo East Java showed that employees with low education are less disciplined in terms of entry to and from work. The results of research in the field showed that the average employee who delayed between 5-8 people per day, and likely not the same person. Similarly, the lack of discipline in the use of work time is not optimal, no discipline in the use of fuel. The low education employees in general were satisfied with their current jobs, and tend not to want to change job, satisfied with his colleagues, as well as satisfied with the current leadership. Thelow education employees generally stated that they have sufficient income to meet basic needs, and will be even better if there is an additional income. They generally have not been able to meet the employment targets, particularly in terms of time. They also generally have not been able to think for the benefit of thecompany, which is considered only their personal interest
Kepuasan Sebagai Mediasi Pengaruh Bauran Pemasaran Terhadap Loyalitas Konsumen Teh Botol Sosro Di Wilayah Surabaya
Get PDFTheoretically the marketing mix (product, price, promotion, and distribution) affects satisfaction. If consumers are satisfied then become loyal customers. Currently in the beverage packaging face many competitors. If the consumer is not satisfied with a product then it will switch to choose a competing product. Hence the company should make marketing mix strategies for consumers to form positive perceptions and increased loyalty.The purpose of this study was to determine the influence of the marketing mix of satisfaction and customer loyalty. This study also to examine the mediating role of satisfaction as the marketing mix to customer loyalty. The research was conducted on consumer Teh Botol Sosro in South Surabaya area. Determination of the sample using a non-probability sampling, the accidental sampling. Data were collected at random from the 100 respondents and in the analysis using SPSS 13.0 program. The results showed that the products and promotions directly affects customer satisfaction and loyalty. So also with satisfaction directly affects customer loyalty. This shows that the satisfaction acts as a mediating influence of the marketing mix and promotional products for consumer loyalty
Pengaruh Kedisiplinan, Kepuasan Dan Motivasi Kerja Terhadap Kinerja Dosen Tetap Universitas Katolik Darma Cendika Surabaya
Get PDFLecturer is the importance essence of the educational activities primarily related to teaching and learning activities. Without the role of the lecturer, the teachinglearning process will be disrupted even fail. Therefore, in education management, performance or achievements of lecturer’s work should be improved consideringthe challenges of education nowadays is to produce human resources quality that capable is of competing in the era of globalization. In subsequent developments, many opinions said that the performance of lecturer will be very much influencedby attitude and behavior, which include employ discipline, job satisfaction, and work motivation. The above description encourages the writer to conduct a research whether the employ discipline, job satisfaction dan work motivation really affect the performance of lecturers at Darma Cendika Surabaya CatholicUniversity. The research objects to be retrieved is the population of permanent lecturers of Darma Cendika Surabaya Catholic University. There are 32 lecturers. Analysis technique used is multiple regression. From the research results obtained that the performance of lecturers of Darma Cendika SurabayaCatholic University is influenced by three independent variables namely employ discipline variable (X1), job satisfaction variable(X2), and work motivation variable (X3). The value of the adjusted coefficient of determination of 87.9%, means that 87.9% of performance of lecturers of Darma Cendika Surabaya Catholic University influenced the employ discipline variable (X1), jobsatisfaction variable (X2), and work motivation variable (X3), while the remaining balance of 12.1% influenced by other factors is not examined by the author. These three independent variables, namely employ discipline (X1), job satisfaction (X2), and work motivation (X3) affect the performance of lecturers are partially or simultaneously. As a result, the variable of work motivation(X3) is the most dominant variable, which affects significantly the performance of lecturers of Darma Cendika Surabaya Catholic University. The results showed that the performance of lectures of Darma Cendika Surabaya Catholic University are good and very good. On the variable of employ discipline (X1), it should benoticed that the work given to the lecturers of Darma Cendika Surabaya Catholic University should in accordance with ability. On the job satisfaction variable (X2), which need to be considered is the satisfaction of a job as a lecture of Darma Cendika Surabaya Catholic University. It has elements of satisfied or proud being a lecturer of Darma Cendika Surabaya Catholic University. On workmotivation variable (X3), the physiological needs (physiological), such as food, drink, shelter, rest and wants to get a job that provides adequate wages is the main point. In the variable of lecturer’s performance (Y), what is need to be paid attention is lecturer’s research for each year
Pengaruh Financial Restructuring Terhadap Bondholder Wealth: Sebuah Tinjauan Teoritis
Get PDFMany of the spectacular surge in the restructuring of companies around the world. Restructuring activities largely focused on improving the efficiency of companies through financial restructuring. Financial restructuring of the view that the decision may lead to redistribution of wealth between shareholders andcreditors (bondholder) has been widely discussed since the Black and Scholes (1973), but the change in capital structure as a result of financial restructuring affects bondholder wealth has not been much discussed. Financial restructuring that occurs through changes incorporate capital structure, for example: leveragedbuy-out (LBO), leveraged recapitalizations (LRs), buy back shares, or employee stock ownership plans (ESOPs) that affect the wealth of bondholders to be interesting to study. The expected outcome of this research is to give a comprehensive overview of a theoretical and empirical review of how financial restructuring affects bondholder wealth
Faktor-Faktor Yang Berpengaruh Terhadap Kepatuhan Pembayaran Pajak
Get PDFTax is Indonesian country main source which should be increased in income. In order to increase the income in tax field, so the effort done by the government is by improving taxpayer obedience. The taxpayer obedience about tax payment needs to be improved continually, remembering the comparation ratio of tax income total and gross domestic product that is also called as tax ratio is still low. Indonesian Tax Ratio about 12% is still far from the hoped. The efforts for improving taxpayer obedience continue to be done by the government, i.e. through several ways. They are improving tax socialization by various kinds of campaign, improving service toward taxpayer through prime service and law enforcementtoward taxpayer through taxation sanctions. In this research, the writer expresses the socialization factor influences, law service and enforcement toward the obedience level of taxpayer payment. The obedience itself can characterize as formal, i.e. the obedience in delivering reports and material obedience, it is the paid nominal amounts