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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Jurnal Akuntansi Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JURNAL EKONOMI DAN BISNIS AIRLANGGA

 1 
ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI Natalia Kartika; Heru Tjaraka
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I12018.42-56

Abstract

Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income earned by entrepreneurs. Therefore tax planning is necessary in order to save costs without violating applicable regulations. Selection in the establishment of business entities is one way to do tax planning. The right selection in establishment of business entities can give tax savings without violating applicable regulations. This study aims to determine the income tax planning analysis of the development of property investment, if done with the establishment of joint operation (JO) or forming a Limited Liability Company (PT). This study used a qualitative research approach with the strategy used in this research is a case study on PT X and PT Y. The results of the analysis and discussion shows that the burden of income tax to be paid by PT X and PT Y will be lower when it is done with the establishment of a joint operation (JO) than if it is done with the establishment of a Limited Liability Company (PT).
KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Lilik Suroya; Heru Tjaraka
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I22020.123-134

Abstract

Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.
Co-Authors Anisa, Elisa Husnul Bambang Tjahjadi Dewi Prastiwi Edrick. P. Putra Elisa Husnul Anisa Emiliya Rahma Wati Erina Sudaryati Hengky Veru Purbolakseto I Made Narsa Kirana, Ardilla Ayu Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Natalia Kartika Ratna Wardani Rinda Septiani Riza Perdana, Riza