2 research outputs found
ANALISIS PENGENDALIAN INTERN SIKLUS PENDAPATAN PADA PENERBIT ERLANGGA CABANG PALEMBANG
Full text linkThis research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Plannin
ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA SEWA ALAT BERAT PADA PT. SUMATRA UNGGUL PALEMBANG
No full textABSTRACK The purpose of this study is to determine the income tax on heavy equipment rental services at PT. Sumatra Excellent. The data used in writing in this study is secondary data in the form of a list of financial statements whose data sources come from PT. Sumatra Excellent Palembang. The sample used is the 2019 rental service income report. While the analysis techniques are quantitative analysis techniques and qualitative analysis techniques. The results obtained show that PPh Article 23 on heavy equipment rental services related to the calculation, deposit and reporting of the imposition of PPh article 23 PT. Sumatra Unggul which occurred in March, April, June, August, October and November have been in accordance with applicable regulations. However, the calculation of Income Tax Article 23 in January, February, May, July, September and December is not in accordance with Law Number 36 of 2008.Keywords : Income Tax Article 23, Calculation, Deposit, Reportin
