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Naning Fatmawatie
Politeknik Cahaya Surya Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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STUDI KOMPARASI PERLAKUAN PENYUSUTAN AKTIVA TETAP ANTARA PSAK DENGAN UU.NO.36 PASAL 11 TAHUN 2008 (Studi Kasus PT.Gudang Garam Kediri Tbk) Rahel Arum Ningtias; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.701 KB) | DOI: 10.47047/ca.v8i1.36

Abstract

In a company there is some comparison of the treatment of depreciation between PSAK and the Act.So it is very important in the company to know the difference in depreciation treatment so that there is no mistake in calculation and treatment of depreciation because if there is a difference will affect the company's financial statements.The object of this research is PT. Gudang Garam Kediri Tbk. The data source used by the secondary data. The type of research used is descriptive quantitative. Data obtained from literature study. Data analysis method used in this research is descriptive analysis,The result of this research can be concluded that PT. Gudang Garam in 2015 in the treatment of depreciation and depreciation is good, The calculation of depreciation method used is in accordance with the PSAK and Act no. Article 11 of 2008.  And the results obtained after calculating the similarity between PSAK and Act no. Article 11 of 2008, as well as the treatment used is appropriate.Keywords: Act, PSAK, Gudang Garam
ANALISIS PERBANDINGAN PAJAK PENGHASILAN YANG HARUS DIBAYAR SEBELUM DAN SESUDAH DITERAPKAN PP NO 46 TAHUN 2013 PADA PELAKU UMKM (Studi Kasus Pada Skala Bangun Perkasa CV) Dwi Ulfa Sari; Naning Fatmawatie; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.847 KB) | DOI: 10.47047/ca.v8i1.32

Abstract

This research is conducted to know the comparison of Income Tax to be paid CV Skala Bangun Perkasa especially Toko Jaya Board in the year 2013-2016 both before and after applied Government Regulation No. 46 of 2013. The analysis used in this research is comparative descriptive analysis by elaborating the calculation process of Income Tax to be paid (indebted) CV Skala Bangun Perkasa based on Law No. 36 Year 2008 and then comparing with result of process of calculation of PP No. 46 Year 2013. Result of research this shows that the value of Corporate Income Tax to be paid CV Skala Bangun Perkasa 2013-2016 is smaller with the PP No. 46 of 2013 compared to the previous regulation is Law No. 36 Year 2008. In addition, the application of Government Regulation No. 46 of 2013 provides convenience in the calculation of Tax Income to be paid so that no tax consultant is required. With the simple calculation of Government Regulation No. 46 of 2013 can minimize the occurrence of errors in determining the amount of Income Tax to be paid. Keywords: Calculation of Corporate Income Tax, Law No. 36 Year 2008,PP No. 46 of 2013
ANALISIS PERBANDINGAN PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ANTARA METODE NET BASIS DAN METODE GROSS UP Diana Nastiti; Naning Fatmawatie; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.518 KB) | DOI: 10.47047/ca.v8i1.34

Abstract

Every Manager seeks to maximize the welfare of the owners of the company to maximize the value of the company, made a profit as desired. To pursue maximum profit, the company made various efforts. One such effort is to save tax through income tax calculation article 21 employees using such Calculation Method Net Base Method in which the withholding tax is borne by the employees of the company and Gross Up Method which is where the company's tax cuts giving tax allowances PPh article 21 employees. The use of this methods in addition to maximizing the company's profit is also meant to motivate employees to be more productive. The purpose of this study was to analyze the comparison of the use of the method and the Base Net Gross Up method in calculating the income tax of Article 21 in the form of salaries and employee benefits of this research include comparative descriptive research with quantitative measurement in the form of payroll and employee benefits. Results from this study in the comparative use of both methods is concluded Compared Net method, calculation using the method of Gross up more benefit both parties, both employees and the Company. The company should use the method of Gross Up in the calculation of income tax article 21 employees.  Keywords: net basis, gross up, tax income
Co-Authors Diana Nastiti Dwi Ulfa Sari Moh. Zuhri Fathoni Rahel Arum Ningtias Wibowo Andoko