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Arthur Daniel Limantara
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INDONESIA
CAHAYA AKTIVA
Published by Politeknik Cahaya Surya
ISSN : 2302240X     EISSN : 27235343     DOI : 10.47047
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal CAHAYA AKTIVA berfokus pada hasil penelitian dalam bidang ilmu ekonomi, bisnis dan Akntansi, dengan pembahasan yang mendalam dalam penelitian baru dan pembaharuan yang berdampak pada pengembangan keilmuan serta berkontribusi dalam peningkatan Khasanah ilmu pengetahuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 8, No 1 (2018): MARET 2018" : 7 Documents clear
ANALISIS DAYA SERAP LULUSAN AKADEMI KOMUNITAS SEMEN INDONESIA DI PERUSAHAAN GRESIK Kholid Kholid
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 (422.148 KB) | DOI: 10.47047/ca.v8i1.38

Abstract

Semen Indonesia Community Academy is a newly established campus with the aim of preparing a Diploma workforce in two areas of offices and engineering in the surrounding companies. In fact, many companies do not know, so there is little opportunity to get employment opportunities. This study aims to obtain data on the number of companies that know the Semen Indonesia Community Academy and obtain data on the level of D2 workforce needs in the field of machinery and offices in the company.The research method used is a survey method with a descriptive model, using a nonprobability sample technique in the form of a purposive sample called the chosen sample. The sample chosen included companies in the district / sub-district around the campus, most of which were in the Districts of Kebomas and District of Manyar. Data collection using questionnaires and interviews were analyzed using the percentage descriptive analysis method, then processed with simple tabulations using Microsoft Excel, with tables and Diagram of Spider Webs.The results showed that most companies in Gresik (59%) did not know the Semen Indonesia Community Academy campus. Only a small number of companies in Gresik have D2 graduates (19%) and plan to accept D2 graduates (52%) who are still equal in high school / vocational high school.Based on the results of the study, it is expected that the Semen Indonesia Community Academy will increase the MoU / cooperation with as many companies as possible in order to establish apprenticeship communication and workforce needs for D2 graduates, because the company has never made a vacancy announcement for D2 graduates. returned to the D2 program at the Semen Indonesia Community Academy, considering that the highest demand for company employees from diploma graduates was D3 and D4 graduates. Likewise the government through the Ministry of Research, Technology and Higher Education and the Ministry of Manpower in order to better introduce the Indonesian National Qualifications Framework (KKNI) in all companies, especially graduates D1 and D2 so that the existence of the Community Academy can be recognized and get employment opportunities. Keywords: KKNI, Diploma
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
PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA KEDIRI Nindya Dana Charisma; Subagyo Subagyo; 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 (241.967 KB) | DOI: 10.47047/ca.v8i1.35

Abstract

Revenue can be derived from local revenues, local revenues arising from the distribution of local revenues, financial balancing funds between the central government and local governments, regional lending and other regional revenues.The purpose of this study is to know the entertainment tax in the City of Kediri, to know the influence of entertainment tax on the original revenue area in the city of Kediri. The data source obtained by the writer is the secondary data. The type of research used is descriptive quantitative.Data obtained from literature study and documentation.Data analysis method used in this research is descriptive analysis, correlation analysis, linear regression test and test.From the result of this study there is a significant income from entertainment taxes for the local revenue in the city of Kediri in 2012-2016.The entertainment tax on the local income in Kediri has a very high relationship, the higher revenue of the entertainment tax, the higher income the local revenue in Kediri and the lower revenue of the entertainment tax, the lower income of the original income of Kediri. Keywords: Entertainment tax, Local Revenue.income
PENGARUH JUMLAH INDUSTRI TERHADAP P ENERIMAAN PAJAK REKLAME DI KABUPATEN KEDIRI TAHUN 2012-2016 Luluk Nur Hidayah; Subagyo Subagyo; 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 (323.411 KB) | DOI: 10.47047/ca.v8i1.31

Abstract

Pajak papan iklan merupakan salah satu sumber pendapatan pajak daerah yang potensial untuk Kabupaten Kediri. Ini terbukti pada tahun 2012-2016 pendapatan pajak iklan telah meningkat. Jumlah industri di Kabupaten Kediri juga meningkat setiap tahun. Persentase perkembangan jumlah industri meningkat dengan perkembangan pendapatan pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh jumlah industri di Kabupaten Kediri terhadap penerimaan pajak reklame. Objek penelitian ini adalah Badan Pusat Statistik dan Kantor Pendapatan Daerah Kabupaten Kediri. Sumber data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Data diperoleh dari studi literatur dan dokumentasi. Metode analisis data yang digunakan adalah analisis deskriptif, analisis korelasi, uji regresi linier dan uji t. Hasil penelitian ini adalah antara jumlah industri (X) dengan pendapatan pajak reklame (Y) memiliki hubungan yang sangat rendah. Hasil uji t menunjukkan bahwa tidak ada pengaruh yang signifikan antara jumlah industri dengan pajak iklan di Kabupaten Kediri tahun 2012-2016. Kata kunci: Jumlah Industri, Pajak Periklanan.
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
AKIBAT HUKUM ATAS TERBITNYA CEK KOSONG Divi Kusumaningrum
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 (267.482 KB) | DOI: 10.47047/ca.v8i1.37

Abstract

In practice in the banking world, a person may issue a check if a check withdrawal has been registered to a customer with a checking account at a particular bank, the customer must also have sufficient funds for the check. Provider of funds must be executed when the check is shown to be cashed in the interested bank. However, the unavailability of sufficient funds on the scorching nominal on the check shown, resulting in the check rejected by the bank and considered as a blank check. Against the puller is also considered to have made a blank check withdrawal. Cases of withdrawal of blank checks may be subject to civil law sanction, but it is also possible to be prosecuted criminally if they meet the element of criminal law. In addition there are also administrative sanctions imposed by the bank as interested in giving a warning in writing, which is only imposed on the withdrawal of the check that was denied payment, as well as to close the checking account withdrawal at all banks.Keywords: Blank Check, Demand Deposit Account

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