1,721,526 research outputs found
ANALISIS PEMOTONGAN PAJAK PENGHASILAN PASAL 23 DENGAN SISTEM E- SPTPADA PT ILHAM JAYA LESTARI
Full text linkAnalysis Withholding of Tax Income Article 23 With E- SPT System at PT Ilham Jaya Lestari.
Imaniar, 2015 (xiii + 133 Pages)
[email protected]
The final report is written to fulfil requirement of diploma education accounting department of State Polytechnic of Sriwijaya graduation in Palembang. This final report is written to know comparative withholding of tax income article 23 with e-SPT system. The final report entitled “Analysis Withholding of Tax Income Article 23 With E- SPT System at PT Ilham Jaya Lestari”. The authors obtained data from the company by using several research methods such as interviews, analysis and study of literature. Results of the analysis that author have done to comparative withholding of tax income article 23 with e- spt system in the company showed that if we using system such as e-spt system the calculations of withholding of tax income article 23 in the company views from degree of accuracy that more organized and accurate. Beside of that withholding of tax income article 23 in the company views from degree of efficiency that more efficient in tax payment and submission of tax owed to the state treasury
Analisis respon wajib Pajak terhadap pemberlakuan Undang-Undang Pajak penghasilan tahun 2008
No full textANALISIS RESPON WAJIB PAJAK TERHADAP PEMBERLAKUANUNDANG-UNDANG PAJAK PENGHASILAN TAHUN 2008 Oleh: Imaniar Afriyanti ABSTRAK Penelitian ini dilakukan untuk menguji reaksi manajemen suatu perusahaan dalam menyikapi kebijakan pemerintah di bidang perpajakan dengan adanyaperubahan Undang-undang Pajak Penghasilan no. 36 Tahun 2008. Populasi yang digunakan dalam penelitian ini adalah perusahaan otomotif yangterdaftar di Bursa Efek Indonesia selama tahun 2007 sampai tahun 2009. Sampelyang digunakan dalam penelitian ini berjumlah 9 perusahaan yang dipilih denganmenggunakan metode purposive sampling. Data diuji dengan menggunakan metodepaired sample t test. Hasil penelitian menunjukan bahwa discretionary accrual tahun setelahberlakunya tarif pajak yang baru lebih tinggi daripada discretionary accrual padasebelum berlakunya tarif pajak baru, yang berarti bahwa perusahaan merespon positifmelakukan manajemen laba dalam menyikapi perubahan undang-undang perpajakan. Kata Kunci: Total Akrual, Non-Discretionary Accrual, Discretionary Accrual
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
PENGARUH PENJUALAN DAN HARGA POKOK PENJUALAN TERHADAP LABA KOTOR (Studi Kasus Pada Home Industry Kopi Karuhun)
Full text linkNiar Imaniar (1630611046) University of Muhammadiyah Sukabumi. Effect of Sales and Cost of Goods Sold on Gross Profit (Case Study in the Home Industry Kopi Karuhun) Advisors Andri Indrawan., S.E., M.Ak and Risma Nurmilah, M.Si.
This study aims to determine the Effect of Sales and Cost of Sales Against Gross Profit in the Home Industry of Kopi Karuhun 2017-2019. The variables used in this study are Sales and Cost of Goods Sold as an independent variable and Gross Profit as the dependent variable. This research was conducted using quantitative methods with an associative approach.
The population and sample taken came from the Home Industry income statement of the Home Industry Kopi Karuhun, in this study the sample was taken using purposive sampling technique. Data collection techniques used are secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis and hypothesis testing.
The results showed that partially the t test for sales of gross profit was known thitumg > ttable 17.983 > 2.03452 and significant 0.000 ttable -17.978 > 2.03452 and significant 0.000 Ftable 200.245 > 3.285 with a significant value of 0.000 < 0.05 means that sales and cost of goods sold simultaneously affect the gross profit and determination coefficient of 0.9612 or 92, 4%, meaning 7.6% is explained by other factors not examined
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
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