5 research outputs found
ANALISA PERHITUNGAN PAJAK PENGHASILAN BADAN, PAJAK TANGGUHAN DAN PENCATATAN AKUNTANSI PADA LAPORAN KEUANGAN PT UTAMA BERSAHABAT PERIODE 2019
No full textTujuan pertama Penelitian ini dilakukan untuk menganalisa perhitungan Pajak Penghasilan Badan sesuai dengan Peraturan Perpajakan dan PSAK No. 46. Kedua, untuk menganalisa perhitungan Pajak Tangguhan sesuai dengan Peraturan Perpajakan dan PSAK No. 46. Ketiga, untuk menganalisa semua Pendapatan dan Beban yang dikoreksi sesuai dengan Peraturan Perpajakan serta mengetahui bagaimana Pencatatan Akuntansi untuk hasil Perhitungan Pajak Penghasilan Badan dan Pajak Tangguhan pada laporan keuangan PT Utama Bersahabat Periode 2019.
Penelitian ini menggunakan data primer dimana peneliti mengambil secara langsung data laporan keuangan dari PT Utama Bersahabat. Jenis penelitian ini adalah kualitatif.
Hasil penelitian menunjukan bahwa Perusahaan belum menyusun rekonsiliasi fiskal dan disusun oleh pihak eksternal yaitu auditor eksternal dan konsultan pajak agar sesuai dengan peraturan perpajakan dan PSAK No.46, dan perusahaan belum membuat listing daftar nominatif untuk beban entertainment.
Kata Kunci : Pajak Penghasilan Badan, Pajak Tangguhan, Akuntansinya, Laporan Keuanga
Beban pekerjaan, tingkat stres dan komitmen organisasi terhadap niat auditor resign
No full textThis study investigates the impact of workload, organizational commitment, and stress levels on auditors' intention to resign. The study utilizes quantitative methods and primary data obtained through an online survey using a questionnaire on Google Forms. The survey was distributed to individuals with work experience at KAPs in DKI Jakarta and West Java, excluding Big Four KAPs aged between 20 and 60 years with at least two years of experience. The findings indicate that workload does not directly affect auditors' intention to resign. At the same time, organizational commitment and stress levels significantly impact the organization. Additionally, when considered together, workload, organizational commitment, and stress levels collectively influence auditors' intention to resign.
Public interest statements
The research's findings can improve the public's understanding of the importance of transparency and accountability in accounting practices. It can also provide practical guidance for non-Big Four accounting firms in DKI Jakarta and West Java, improving efficiency and effectiveness in their services.
Kajian Yuridis Kemenangan Kotak Kosong Pada Pemilihan Umum Kepala Daerah Di Indonesia
No full textDalam Pemilukada serentak 2018, terdapat 16 calon yang bertarung melawan kotak kosong untuk pemilihan Walikota dan Bupati, yang mana di kota Makassar faktanya masyarakat lebih banyak memilih kotak kosong ketimbang calon tunggal dukungan partai politik, sehingga secara otomatis pemenangnya adalah kotak kosong itu sendiri. Penelitian ini adalah penelitian hukum normatif dengan sumber bahan hukum dari data sekunder yang dikumpulkan melalui studi kepustakaan dengan teknik penarikan kesimpulan secara deduktif. Hasil penelitian ini menunjukkan bahwa, proses pelaksanaan Pemilukada berdasarkan peraturan perundang-undangan terkait Pemilukada pasangan calon melawan kotak kosong didasarkan dengan terbitnya Putusan Mahkamah Konstitusi Nomor 100/PUU-XIII/2015 yang ditindaklanjuti dengan ketentuan Pasal 14 ayat (1) Peraturan Komisi Pemilihan Umum Nomor 13 Tahun 2018 tentang Perubahan atas Peraturan Komisi Pemilihan Umum Nomor 14 Tahun 2015 tentang Pemilihan Gubernur dan Wakil Gubernur, Bupati dan Wakil Bupati, Dan/Atau Walikota dan Wakil Walikota Dengan Satu Pasangan Calon, yang menyatakan bahwa daerah yang hanya memiliki satu pasangan calon kepala daerah dapat mengikuti Pemilukada serentak. Apabila dikaji secara yuridis mengenai kotak kosong yang menang melawan pasangan calon dalam pelaksanaan Pemilukada, maka didapati akibat hukum bahwa apabila pasangan calon kalah perolehan suara sah atau kurang dari 50%, maka Pemilihan berikutnya diulang kembali pada tahun berikutnya. Selanjutnya, terkait dengan keberlanjutan kepemimpinan kepala daerah lama yang telah habis masa jabatannya, Pemerintah melalui Kemneterian Dalam Negeri menugaskan Penjabat (Pj) Gubernur, penjabat Bupati, atau penjabat Walikota untuk mengisi kekosongan hukum hingga penyelenggaraan Pemilihan serentak periode berikutnya.
Implementation Of Regulation In Lipatkain Selatan Village Number 4 2014 Years About Determiation Of The Village Construction Of Road Use As Original Village Income
No full textThis research was conducted with the aim to determine the level of objective of a regulation in Lipatkain Selatan village. Indicators used include communication, attitude,
resource and bureaucratic structurs. The type of research located in Lipatkain Selatan is a descriptive survey, which prioritizes the questionarie as a data collection and the data collected with this questionarie is then used as the main raw material for analyzing empirical condition from the objectivity of the existence of research obejctives in a
research sites.This reseach uses quantitative methods which are sysmatic scientific research on parts and phenomena and relationship. Data collection is done by observation, interview, questionary and documentation.The result of this study indicate that the implementation of regulation in Lipatkain Selatan village is less implementation as expected. This matter known by communication, resource, attitude and bureaucratic structurs that is still cannot Implement the existing regulation
Implementasi Peraturan Menteri Pendidikan Dan Kebudayaan Nomor 10 Tahun 2020 Tentang Program Indonesia Pintar Di Kecamatan Kampar Kiri
No full textThe Smart Indonesia Program is a program held by the government to help students who have difficulties in their education. This program is a continuation of previous programs such as the Family Hope Program (PKH), Cash transfer (BLT), and School Operational Assistance (BOS). This study aims to 1) find out the extent of the implementation of the regulation of the minister of education and culture number 10 of 2020 regarding PIP in the Kampar Kiri district, 2) find out what are the inhibiting factors in the implementation of the regulation of the minister of education and culture number 10 of 2020 concerning PIP in the Kampar Kiri district. This research used Edward III’s method, there is have 4 indicate, communication, resoucer, attitude and bureaucratic structure. This research is qualitative research, which is a research procedure that produces an analytical description of the written words and the observed behavior of the object. In this study, the determination of informants was determined intentionally. The data collected consisted of 3 techniques, including observation, interviews, and documentation. The results of the study indicate that 1) communication between the school and the parents of PIP recipients at SMA N 1 Model Kampar Kiri is considered good, wherein a year the school holds 2 meetings to discuss this assistance, 2) resources in the form of implementing officers who will help students the acceptance of this assistance is considered not good, because the school only appoints 2 officers, 3) the attitude of the school is considered good where the school always provides advice to students who receive assistance to use this aid fund following the specified objectives, 4) bureaucratic structure which is not good because these implementing officers also have other responsibilities as school employees. The inhibiting factors in the implementation of this regulation are 1) lack of available resources, 2) lack of supervision from the school regarding the use of funds, and 3) recipients of assistance who do not meet the criteria
