1,720,960 research outputs found
ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN
Full text linkAbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits. After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax, Corporate Income Tax, Net Methods and Gross Up Metho
STUDI TENTANG FINANCIAL STABILITY, NATURE OF INDUSTRY DAN RATIONALIZATION PADA EARNING MANAGEMENT DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property Dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2016)
Full text linkPenelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud tringle Financial statement fraud pada penelitian ini diproksikan dengan earning management. Populasi penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2010-2016. Pemilihan sampel dilakukan dengan metode purpose sampling dan didapatkan sampel penelitian sebanyak 77 sampel perusahaan. Pengujian hipotesis menggunakan metode regresi linear berganda.
Hasil penelitian menyatakan bahwa variabel financial stability memiliki nilai signifikan sebesar 0,007 dan nature of industry memiliki nilai signifikan sebesar
0,027 yang menyatakan adanya pengaruh terhadap finanacial statement fraud yang
diproksikan dengan earning manangement, sedangkan variabel rationalization memiliki nilai signifikan sebesar 0,176 yang menyatakan bahwa tidak adanya pengaruh terhadap finanacial statement fraud
MORAL REASONING, BUDAYA COLLECTIVISME DAN ETHICAL ENVIRONMENT BERPENGARUH TERHADAP TINDAKAN WHISTLEBLOWING
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh moral reasoning,
budaya collectivisme, dan ethical environment terhadap tindakan
whistleblowing. Pendekatan penelitian ini menggunakan metode analisis
kuantitatif dengan menerapkan kuisioner kepada karyawan di Bank Syariah
Indonesia Cabang Surabaya. Hasil penelitian menunjukkan bahwa moral
reasoning memiliki pengaruh positif dan signifikan terhadap tindakan
whistleblowing. Selain itu, budaya collectivisme juga memiliki pengaruh
positif dan signifikan terhadap tindakan whistleblowing. Ethical environment
juga terbukti berpengaruh positif terhadap tindakan wistleblowing. Namun,
terdapat temuan menarik bahwa budaya collectivisme ini cenderung untuk
mengutamakan kepentingan kelompok dibandingkan dengan individu,
sehingga dapat mempengaruhi keberanian individu untuk melaporkan
tindakan tidak etis. Hasil ini dapat menjadi pedoman bagi Bank Syariah
Indonesia untuk memberikan wawasan dalam meciptakan budaya yang
mendukung integritas dan transparasi, serta mendorong individu untuk berani
melaporkan pelanggaran etika
Analisis Penerapan PSAK No.50 dan PSAK No. 55 Atas Impairment Piutang Pada PT. Pelangi Cakrawala Losarang
Full text linkAbstractThe purpose of this study is to find out how to record receivables, to find out the way receivables impairment and to know the accounting receivables impairment based on PSAK No. 50 and PSAK 55.The data analysis technique applied in this study is qualitative analysis. Qualitative analysis in this study, conducted by comparing between theory and practice in the treatment of accounting receivables based on PSAK 50 and 55 at PT. Pelangi Cakrawala Losarang.The results of this study are PT. Pelangi Cakrawala Losarang Recognition of financial statements in accordance with PSAK 50 and PSAK 55. Decrease in the value of receivables in the company PT. Pelangi Cakrawala Losarang does not experience a decrease in receivables, which means it is not in accordance with PSAK 50 and PSAK 55. Credit risk that identifies the ability of the debtor to pay all debts that are due according to the terms of the contract and the company PT. Pelangi Cakrawala Losarang identifies the ability of the debtor to pay all debts that are due according to the terms of the contract whose results are in accordance with PSAK 50 and PSAK 55 Keywords : ACCOUNT RECEIVABLE, PSAK 50 AND PSAK 5
Pengaruh Perencanaan Pajak dan Manajemen Laba Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Rokok yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2020
Full text linkThe purposes of this study are 1) To determine the effect of tax planning on firm value in service companies listed on the IDX. 2) To determine the effect of earnings management on firm value in service companies listed on the IDX. 3) To determine the effect of tax planning and earnings management on firm value in service companies listed on the IDX. The data analysis method in this study used quantitative descriptive analysis. The results of this study indicate that 1) tax planning has no effect on the firm value variable with the amount of the Adjusted R-Square (R2) is 0.036, 2) earnings management has no effect on the firm value variable with the amount of the Adjusted R-Square (R2) is 0.062 , 3) the variables of tax planning and earnings management together have no effect on the firm value variable. Then it can also be seen from the probability value (prob) from the table above that is equal to 0.00 which is smaller than the significant level of 0.0
Analisis pencatatan dan penyusunan laporan keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) (Studi Kasus Pada Umkm Bakso Tip-Top Tahun 2020)
Full text linkstudy aims 1.) To find out the financial records made at the Bakso TIP-TOP, 2.) To find out the application of the preparation of financial statements to the Bakso TIP-TOP. The research method used is a descriptive qualitative method with data collection with interview, observation, and documentation techniques. The results of the research on the Bakso TIP-TOP are that the recordings carried out tend to be simple, the records that are carried out are only income and expenses, the TIP-TOP Meatballs also do not have financial reports. In the application of the preparation of financial statements, it can be seen in the income statement showing that the net profit obtained at Bakso TIP-TOP is Rp. 323,300,790. The change in capital report shows that the changes that occurred in Bakso TIP-TOP in 2020 came from the company's net profit in one year and also a reduction from personal use or private use which was worth it . in the statement of financial position on the asset side, which consists of current assets and fixed assets whose value is Rp. 371,824,790, on the liability side because Bakso TIP-TOP has no debt so there is only capital with a value of Rp. 371,824,79
Pengaruh Cost Behavior Pada Penjualan: Studi Empiris Pada PT. Gudang Garam Tbk
Full text linkTujuan penelitian ini adalah untuk mengevaluasi pengaruh variabel biaya terhadap penjualan PT Gudang Garam.Tbk, khususnya dalam mengamati dampak biaya tetap terhadap penjualan selama periode tertentu. Metode pengumpulan data menggunakan purposive sampling, dengan pendekatan kuantitatif dan penggunaan koefisien korelasi untuk mengukur hubungan antar variabel. Hasil penelitian menunjukkan bahwa variabel biaya berpengaruh signifikan terhadap penjualan, sedangkan biaya tetap memiliki pengaruh yang tidak signifikan terhadap penjualan. Kombinasi dari biaya variabel dan biaya tetap memiliki pengaruh signifikan terhadap penjualan. Hasil penelitian ini menunjukkan bahwa baik biaya variabel maupun biaya tetap memainkan peran penting dalam menentukan tingkat penjualan PT Gudang Garam.Tbk
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing
Full text linkThis study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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