1,720,952 research outputs found
REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL DALAM MENENTUKAN PAJAK PENGHASILAN (PPh) TERUTANG (Studi kasus pada PT. Paramita Lestari Tahun Pajak 2022)
No full textABSTRACT
The object of this research is PT. Paramita Lestari, a limited liability company
involved in the garment manufacturing industry. The aim of this research is to determine the value of the company's income tax payable by reconciling commercial financial reports to fiscal financial reports. By carrying out reconciliation, the company will carry out its tax obligations in accordance with applicable tax laws. Positive fiscal corrections usually relate to costs that are not allowed by tax, as regulated in Article 9 of the Income Tax Law. Meanwhile, a negative fiscal correction will cause taxable profit to decrease or will result in a reduction in income tax payable. In the research carried out, the author analyzed the data using a descriptive method, namely by describing the condition of the financial reports regarding phenomena that occurred by collecting data, calculating income tax, making fiscal corrections in accordance with Law Number 36 of 2008. The types of data used were primary data and secondary data. The results of this research conclude that there is a difference between commercial profit and loss and fiscal profit and loss. This difference occurs because fiscal corrections are made to costs and income in commercial financial reports based on tax regulations.
Keywords: Income Tax, Commercial Financial Reports, Fiscal Financial Reports, Fiscal Corrections.
ABSTRAK
Objek dari penelitian ini adalah PT. Paramita Lestari, sebuah perseroan terbatas yang berkecimpung dalam industri manufaktur garmen. Tujuan penelitian ini adalah untuk menentukan nilai pajak penghasilan terutang perusahaan dengan melakukan rekonsiliasi laporan keuangan komersial menjadi laporan keuangan fiskal. Dengan melakukan rekonsiliasi, perusahaan akan melakukan kewajiban perpajakan sesuai dengan undang undang perpajakan yang berlaku. Koreksi fiskal
positif biasanya terkait biaya-biaya yang tidak diperbolehkan oleh pajak, sebagaimana diatur dalam Pasal 9 UU PPh. Sedangkan Koreksi fiskal negatif akan menyebabkan laba kena pajak berkurang atau akan menjadi pengurangan PPh terutang. Dalam penelitian yang dilakukan, penulis menganalisis data dengan metode deskriptif yaitu dengan menggambarkan keadaan laporan keuangan atas fenomena yang terjadi dengan melakukan pengumpulan data, menghitung PPh, melakukan koreksi fiskal sesuai dengan Undang-undang Nomor 36 Tahun 2008. Jenis data yang digunakan adalah data primer dan data sekunder. Hasil penelitian ini menyimpulkan bahwa terdapat perbedaan antara laba- rugi menurut komersial dengan laba-rugi menurut fiskal. Perbedaan ini terjadi karena dilakukan koreksi fiskal terhadap biaya-biaya dan penghasilan dalam laporan keuangan komersial berdasarkan peraturan perpajakan.
Kata Kunci: Pajak Penghasilan, Laporan Keuangan Komersial, Laporan
Keuangan Fiskal, Koreksi Fiska
REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL DALAM MENENTUKAN PAJAK PENGHASILAN (PPh) TERUTANG (Studi kasus pada PT. Paramita Lestari Tahun Pajak 2022)
No full textABSTRACT
The object of this research is PT. Paramita Lestari, a limited liability company
involved in the garment manufacturing industry. The aim of this research is to determine the value of the company's income tax payable by reconciling commercial financial reports to fiscal financial reports. By carrying out reconciliation, the company will carry out its tax obligations in accordance with applicable tax laws. Positive fiscal corrections usually relate to costs that are not allowed by tax, as regulated in Article 9 of the Income Tax Law. Meanwhile, a negative fiscal correction will cause taxable profit to decrease or will result in a reduction in income tax payable. In the research carried out, the author analyzed the data using a descriptive method, namely by describing the condition of the financial reports regarding phenomena that occurred by collecting data, calculating income tax, making fiscal corrections in accordance with Law Number 36 of 2008. The types of data used were primary data and secondary data. The results of this research conclude that there is a difference between commercial profit and loss and fiscal profit and loss. This difference occurs because fiscal corrections are made to costs and income in commercial financial reports based on tax regulations.
Keywords: Income Tax, Commercial Financial Reports, Fiscal Financial Reports, Fiscal Corrections.
ABSTRAK
Objek dari penelitian ini adalah PT. Paramita Lestari, sebuah perseroan terbatas yang berkecimpung dalam industri manufaktur garmen. Tujuan penelitian ini adalah untuk menentukan nilai pajak penghasilan terutang perusahaan dengan melakukan rekonsiliasi laporan keuangan komersial menjadi laporan keuangan fiskal. Dengan melakukan rekonsiliasi, perusahaan akan melakukan kewajiban perpajakan sesuai dengan undang undang perpajakan yang berlaku. Koreksi fiskal
positif biasanya terkait biaya-biaya yang tidak diperbolehkan oleh pajak, sebagaimana diatur dalam Pasal 9 UU PPh. Sedangkan Koreksi fiskal negatif akan menyebabkan laba kena pajak berkurang atau akan menjadi pengurangan PPh terutang. Dalam penelitian yang dilakukan, penulis menganalisis data dengan metode deskriptif yaitu dengan menggambarkan keadaan laporan keuangan atas fenomena yang terjadi dengan melakukan pengumpulan data, menghitung PPh, melakukan koreksi fiskal sesuai dengan Undang-undang Nomor 36 Tahun 2008. Jenis data yang digunakan adalah data primer dan data sekunder. Hasil penelitian ini menyimpulkan bahwa terdapat perbedaan antara laba- rugi menurut komersial dengan laba-rugi menurut fiskal. Perbedaan ini terjadi karena dilakukan koreksi fiskal terhadap biaya-biaya dan penghasilan dalam laporan keuangan komersial berdasarkan peraturan perpajakan.
Kata Kunci: Pajak Penghasilan, Laporan Keuangan Komersial, Laporan
Keuangan Fiskal, Koreksi Fiska
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
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
- …
