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All Journal Indonesian Journal of Economics Application (IJEA) Jurnal Ilmu Ekonomi dan Sosial (JIES)
Nurwati Nurwati
ITB Ahmad Dahlan Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Perbandingan Pajak Penghasilan Badan Terutang Berdasarkan PP. No. 46/2003 dan UU. No. 36/2008 Pada PT. Toyomas Putra Rina Suryani; Nurwati Nurwati
Indonesian Journal of Economics Application (IJEA) Vol 1 No 2 (2019)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v1i2.234

Abstract

The main source of funding for National development is tax, One of tax type that can increase tax revenues is income tax. The purpose of this study is to determine the application of PP No. 46 Year 2013 compared with UU No. 36 Year 2008 to calculate amount of income tax PT Toyomas Putra in fiscal year. This study uses comparative descriptive analysis techniques. The results showed for 2017 the amount of income tax calculate with PP No. 46 Year 2013 is cheaper if compared with UU No. 36 Year 2008. The results of income tax calculate with PP No. 46 Year 2013 is Rp.42.042.777,00. The results of income tax calculate with UU No. 36 Year 2008 is Rp.84.920.573,00.
Analisis Terhadap Pemotongan Dan Pemungutan Serta Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Outsourcing Pada PT. CIMB Niaga Auto Finance Dede Mulyadi; Nurwati Nurwati
Indonesian Journal of Economics Application (IJEA) Vol 1 No 2 (2019)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v1i2.236

Abstract

Tax is one source of state revenue. One source of tax revenue is income tax article 23 for outsourcing services. The purpose of this study was to find out and analyze the deduction and collection as well as income tax report article 23 for outsourcing services at PT CIMB Niaga Auto Finance in accordance or not in accordance with Law PPh Number 36 of 2008. This research is descriptive qualitative because it only uses exposures from the facts obtained at the research site. The results of this study, namely the implementation of the deduction and collection and reporting of income tax article 23 for outsourcing services at PT CIMB Niaga Auto Finance has been running optimally in accordance with Law Number 36 of 2008 concerning Income Tax.
Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan Aset Tetap Untuk Efisiensi Pembayaran Pajak di PT. Dapur Sarwo Ono Dwi Firmansyah; Nurwati Nurwati
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.366

Abstract

The purpose of this study is firstly to analyze the calculation of depreciation of fixed assets using the straight-line method and declining balances to see tax efficiency. Secondly, to analyze the amount of tax planning. Thirdly, to find out the amount of tax savings by doing tax planning. The observed enterprise as a case studi is PT. Sarwo Ono's kitchen. This research uses a descriptive qualitative method with the survey method. Based on the results of this study, we found that PT. Dapur Sarwo Ono uses the straight-line depreciation method in calculating the depreciation expense of its fixed assets; the user of the method applied is for PT. Sarwo Ono's kitchen. Choosing tax planning using a straight line, the company will save tax of Rp. 128,366,517, and if the company uses the declining balance method, the company will save tax by Rp. 129,676,087.
Penguasaan Keahlian Akuntansi, Pajak, Software Akuntansi Dan Bahasa Inggris Terhadap Kepercayaan Diri Mampu Bersaing Dalam Dunia Kerja (Studi Pada Mahasiswa Akuntansi ITB Ahmad Dahlan Jakarta) Eko Hadi Siswanto; Nurwati Nurwati
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 8, No 3 (2019): November 2019
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v8i3.8192

Abstract

The purpose of this research is to study it there is positive influence of expertise of mastery accounting,taxation,accounting software and english language toward confidence being able to compete workplace. The research method used is causal, with the unit of analysis the accounting student . Sampling method used stratified random sampling. The mastery accounting expertise,tax,accounting software and english language toward confidence being able to compete workplace by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s influence of mastery accounting expertise,tax,accounting software and english language toward confidence being able to compete workplace with determination coefficient is 12,18%.
Co-Authors Dede Mulyadi Dwi Firmansyah Eko Hadi Siswanto Rina Suryani