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All Journal Jurnal Ekonomi Jurnal Minfo Polgan (JMP) Jurnal Ekonomi dan Bisnis (JEB) Pareto : Jurnal Riset Manajemen dan Bisnis Balance: Jurnal Riset Akuntansi dan Bisnis
Paskalis Dakhi
Universitas Nias Raya
Computer Science & IT Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

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Journal : Balance: Jurnal Riset Akuntansi dan Bisnis

 1 
ANALISIS SWOT TERHADAP USAHA TOKO IMELDA PONSEL TELUKDALAM NIAS SELATAN Paskalis Dakhi; Progresif Buulolo
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.576 KB)

Abstract

Imelda Ponsel Telukdalam South Of Nias is store in Nias is a trade in electronic goods and specifically mobile phones in various brand. The study is intended to answer how and whether the Imelda ponsel store platform a swot strategy on its business. The method of data analysis technique with a descriptive qualitative approach. Based on the analysis of the swot strategy to its business, which can be proven from the analysis of the internal and external or factors IFAS and EFAS, and thus the coordinate poin of 1.724 : 1.01 on the swot diagram eksplains that the mobile imposition store is in the province supporting the growth/growth strategy an the enterprise is still in prime condition. These condition provide an opportunity for maximum profits because companies have the opportunity and the power to do both development and expansion of busineses.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Reaksi Zagoto; Erasma F. Zalogo; Paskalis Dakhi
Balance: Jurnal Riset Manajemen dan Bisnis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.226 KB)

Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
ANALISIS SWOT TERHADAP USAHA TOKO IMELDA PONSEL TELUKDALAM NIAS SELATAN Paskalis Dakhi; Progresif Buulolo; Trinitaktis Harita
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Imelda Ponsel Telukdalam South Of Nias is a store in Nias is a trade in electronic goods and specifically mobile phones in various brand. The study is intended to answer how and whether the Imelda ponsel store platform has a swot strategy for its business. The method of data analysis technique with a descriptive qualitative approach. Based on the analysis of the swot strategy to its business, which can be proven from the analysis of the internal and external factors IFAS and EFAS, and thus the coordinate point of 1.724 : 1.01 on the swot diagram explains that the mobile imposition store is in the province supporting the growth/growth strategy and the enterprise is still in prime condition. These conditions provide an opportunity for maximum profits because companies have the opportunity and the power to do both the development and expansion of businesses.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Reaksi Zagoto; Erasma F. Zalogo; Paskalis Dakhi
Balance: Jurnal Riset Akuntansi dan Bisinis Vol 5 No 1 (2022): BALANCE : Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
Co-Authors Buulolo, Progresif Erasma F. Zalogo Mariana Sinta Sarumaha Progresif Buulolo Reaksi Zagoto Serfasia Laia Trinitaktis Harita Wiwin Endra Wati Sarumaha Yohanes Dakhi