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ASPEK PERPAJAKAN DALAM PRAKTIK TRANSFER PRICING
Jurnal Ekonomi dan Kewirausahaan
Vol 7
, No 1
(2012)
ABSTRACT Economic globalization have brought impact progressively the increasing of international transaction or cross border transaction. Goods current, people, service, and investment have come to collapsible duplicate. In this time movement of fund and capital from one state to other state become bigger than previously. In multinational environment, happened various transaction between member covering sale of service and goods, rights license and other intangible assets, ready of loan etceter...
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PEMUNGUTAN PAJAK PENGHASILAN DENGAN SISTEM SELF ASSESMENT BAGI WAJIB PAJAK BADAN
Jurnal Ekonomi dan Kewirausahaan
Vol 7
, No 1
(2012)
ABSTRACT Collecting incoming tax with system self assessment until now a days, is not yet reenning well as we hope. Factors that make something can not yet be filled wether it has beew meand in the law members 7 in the year 1984 as the third change by the law number 17 in year 2000 (Article 2 chapter (1) the lettter and the third change needs to change, to be perfect and the skill of excecutive officer as a holder of the service of tax payer. Next it still needs to be made to be perfect administ...
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MANAJEMEN RISIKO, FUNGSI DAN MEKANISMENYA
Jurnal Ekonomi dan Kewirausahaan
Vol 6
, No 1
(2012)
Abstract In general we out for to always obviate all uncertainty element, as long as can be conducted. Existence of uncertainty element cause us always pay attention things related to uncertainty of itself. We possible try identification, risk type which is possible faced and how to obviate or manage risk in a state of is satisfying. Risk by many expert interpreted from the aspect of different approach, depended from its importance. But that way for the purpose of this study, risk defined by a...
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KAITAN SISTEM OTOMATISASI KANTOR DENGAN PRODUKTIVITAS KERJA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Program of data processor enable the making and formal correspondences repair and other document. Interview or have conference the long distance can lessen the time journey which castaway to professional manager. Electronic post enable the process quickly to officer needing information which usually require the time days even to be able to until to them. And electronic calendar enable the officer to schedule the meeting- working meeting with as efficient as possible. Keywords : system...
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TAX REFORM PAJAK PENGHASILAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT Tax for Indonesia state function as budgeter and regulatory. The first tax function finally place tax as governmental pledge to yield acceptance which at the farthest from tax sector. To realize this matter government make a policy in the form of tax reform. Tax reform for the income tax for example change of tax rate, extention of tax subject and object, gift of taxation facility and priority for the case of is certain. From here can be seen that target of tax reform is to realize goal...
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TANTANGAN MENCIPTAKAN KEUNGGULAN KOMPETITIF DENGAN PENILAIAN KINERJA YANG KOMPREHENSIF
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
Abstract The critical factor that relates to the succees of organization in long-term is its ability to measure how good its employees are in working and using information to make sure that the implementation of appraisal has fullfilled the standard and increased better along the way. Performance appraisal is a proper means in evaluating and developing also in motivating employees. Performance appraisal can be the way to help person in managing their performance. But appraisal has to be done in...
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PENYUSUNAN ANGGARAN PERUSAHAAN SEBAGAI ALAT MANAJEMEN DALAM PENCAPAIAN TUJUAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Management of company do not far differ from management project meant to give guarantee attainment of print blue about long-range program, which include market compartment, production technology and product, officer, finance, company image, management information system, cultural of company with expense is matching with the one which budgeted previously. Process compilation of budget represent compilation process plan short-range, what is in company orient profit, election of plan bas...
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SISTEM INFORMASI DAN BUSINESS PROCESS REENGINEERING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Today’s environment is characterized by increasing levels of competition. Enterprises wanting to increase their market share or obtain profits must adapt to changes in the environment. Consequently, many changes in business methods are beginning to appear. One of them is Business Process Reengineering (BPR), defined as the fundamental rethinking and radical design of business processes to achieve dramatic improvements in critical, contemporary measures of performance. Among the pote...
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MANFAAT INTERNET BAGI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Revolution information technology that happened in this time push company to exploit computer technology to execute various activity of operational activity and managerial. Technological of exploited computer alter accountancy data process method, from manual process method become process method base on computer technology. Auditor, as one of the parties related to entrepreneur circle, have to continue to perceive every growth that happened in business world, including various hardware...
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PENGARUH PERILAKU KARYAWAN DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS SUMBER DAYA MANUSIA SEKRETARIAT DPRD
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 1
(2012)
ABSTRACT This research is conducted to know the significancy between : (1) the officer behavior to the officer productvity, (2) the work satisfy to the officer productvity. The population is the officer at secretariat DPRD districk of Sukoharjo 2008 as many as 33 persons and the sample are 33 person. the technique of gathering the data is using inquiry sheet through validity test and reliability test. The analysis technique uses simple regression with classical assumption uses SPSS program versi...
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