Moneter - Jurnal Akuntansi dan Keuangan最新文献_第8页

ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG) 中小微企业最终所得税方面(PT PCT TANGERANG案例研究)

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.4790

Badar Murifal

{"title":"ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)","authors":"Badar Murifal","doi":"10.31294/MONETER.V6I1.4790","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.4790","url":null,"abstract":"AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax , Micro, Small and Medium Enterprises.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115982554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN 分析宏观经济变量对矿业公司盈利能力的影响

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.5407

Seno Hadi saputro

{"title":"ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN","authors":"Seno Hadi saputro","doi":"10.31294/MONETER.V6I1.5407","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.5407","url":null,"abstract":"The company’s survival is influenced by many things, among others is profitability of the company. The company’s profitability is determined by various factors, one of which is an external factor. External factor are beyond the company’s difficult part is controlled by the company. Macroeconomic factor are the external factors of the company. This study was conducted to evaluate the effect of GDB, BI Rate, Inflation and the exchange rate on the profitability of mining companies. The population using a mining company in Indonesia stock exchange in 2014-2018. Methodology research as the sample used purposive sampling technique sampling with particular determination in order to obtain a representative sample according to the sample criteria that will be used. Detrmination of sampling techniques was obtained 34 mining companies. Data were analyzed using multiple regression method data panel random effect. The result obtained showed the BI Rate has a negative effect on the profitability of mining companies, namely when the BI Rate is low, the company’s ability to fund its investment will increase. Whereas GDB, Inflation and exchange rate does not affect the profitability of mining companies.","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113965980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan PSAK Konvergensi IFRS 分析IFRS联合PSAK实现之前和之后的盈余管理差异

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.4642

Sarlina Sari

{"title":"Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan PSAK Konvergensi IFRS","authors":"Sarlina Sari","doi":"10.31294/MONETER.V6I1.4642","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.4642","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis apakah manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2010-2011. Manajemen laba diukur dengan discretionary accruals absolut menggunakan Modified Jones Model yang dikembangkan oleh Dechow, Sloan, dan Sweeney (1995). Jenis penelitian ini termasuk penelitian pengujian hipotesis.Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk ”50 top leadings in market capitalization” yang terdaftar di BEI. Penelitian ini menggunakan metode sensus dan terdapat 10 perusahaan yang memenuhi kriteria populasi. Tipe data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Data dianalisis dengan cara membandingkan rata-rata nilai discretionary accruals periode sebelum dan sesudah penerapan PSAK konvergensi IFRS.Hasil penelitian ini menunjukkan bahwa manajemen laba sesudah penerapan PSAK konvergensi IFRS lebih rendah dibandingkan dengan manajemen laba sebelum penerapan PSAK konvergensi IFRS pada perusahaan top leadings in market capitalization yang terdaftar di BEI tahun 2010-2011. Kata Kunci: Manajemen laba, discretionary accruals, PSAK konvergeni IFRS","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131522383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Pengaruh Aplikasi Teknologi Gasifikasi Dan Penurunan Biaya Overhead Bahan Bakar Produksi Terhadap Kebijakan Harga Jual 多样化的技术应用程序的影响和生产燃料成本降低的销售政策

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.5255

Syafuddin Syafuddin

引用次数: 0

PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR 餐厅税对雅加达东部行政部门的作用

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.4703

Dede Suleman

引用次数: 3

ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK 分析营运资本变化和周转对PT. TJIWI化学初二纸厂利润利润率(NPM)的影响

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.5332

Popon Rabia Adawia, Ayu Azizah, Abdul Rokhim

{"title":"ANALISIS PENGARUH PERUBAHAN DAN PERPUTARAN MODAL KERJA TERHADAP NET PROFIT MARGIN (NPM) PADA PABRIK KERTAS PT. TJIWI KIMIA TBK","authors":"Popon Rabia Adawia, Ayu Azizah, Abdul Rokhim","doi":"10.31294/MONETER.V6I1.5332","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.5332","url":null,"abstract":"This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127370006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisa Tingkat Kepatuhan WPOP Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Jakarta Duren Sawit 分析WPOP在雅加达德伦·萨维特KPP小学(Jakarta Duren Sawit)上对所得税收入的合规程度

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.5083

Dedi Suharyadi

{"title":"Analisa Tingkat Kepatuhan WPOP Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Jakarta Duren Sawit","authors":"Dedi Suharyadi","doi":"10.31294/MONETER.V6I1.5083","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.5083","url":null,"abstract":"Abstract - Taxes are still one of the largest state revenues that will be used to finance development and also increase welfare for all Indonesians. To be able to achieve the target of tax revenue, awareness and compliance must be fostered for the community, in this case a taxpayer to fulfill tax obligations in accordance with applicable regulations. The purpose of this study is to find out how the level of compliance of individual taxpayers towards income tax receipts at KPP Pratama Jakarta Duren Sawit. The research method used is by conducting data comparisons for each year, literature studies sourced in several literature. The results showed that the level of taxpayer compliance in reporting annual tax returns in 2013 amounted to 53.21%, in 2014 it rose to 57.61%, in 2015 again increased by 69.14%, in 2016 again increased by 73.60% and in 2017 the increase was quite significant because the level of compliance reached 90.64%. Viewed from the side of achievement compared to the income tax revenue target the level of achievement can be said to be up and down. But seen from the amount of income tax revenue from 2013 to 2017, it tends to increase. Keywords: Obedience, Tax Receipts, Taxpayer","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121487466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.4745

Dian Nur Indah Sari

{"title":"Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum","authors":"Dian Nur Indah Sari","doi":"10.31294/MONETER.V6I1.4745","DOIUrl":"https://doi.org/10.31294/MONETER.V6I1.4745","url":null,"abstract":"Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report","PeriodicalId":296568,"journal":{"name":"Moneter - Jurnal Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126996879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan 雅加达彭加拉斯初级税务部门(Jakarta Penjaringan)补缴额外增值税的影响

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-01 DOI: 10.31294/MONETER.V6I1.5353

Dinar Riftiasari

引用次数: 4

Analisis faktor-faktor yang mempengaruhi Price Earnings Ratio (PER) perusahaan pertambangan di bursa efek indonesia 分析影响印尼证券交易所矿业公司Price Earnings (PER)的因素

Moneter - Jurnal Akuntansi dan Keuangan Pub Date : 2019-03-30 DOI: 10.31294/MONETER.V6I1.5208

sonny fransisco siboro

引用次数: 0