Hasil Pencarian  ::  Simpan CSV :: Kembali

"In order to anticipate fluctuative of rupiah currency over foreign currency that cause of instability between revenue with cost so government issue the policy of revaluation of fixed assets in which the policy is the option for the company. The writer is interested to analyst factors that influence company's interest to implement revaluation of company fixed assets (Cases Study at Foreign Investment Tax Service Office Two). Fixed asset is noted as amount as its acceptance price (historical cost). Revaluation of fixed asset is activity to reevaluate an asset in order the attached value in financial statement can represent the appropriate value with value when the fixed asset is reevaluated. Over the more value difference of revaluation of fixed asset is object of income tax.Type analysis of this paper is descriptive analyst, and data is collected through interview -with the officers of the Directorate General of Tax, Tax Consultants, Taxpayers that are registered with Foreign Investment Tax Service Office Two. Obtaining of seconder data is implemented on the library, laws regulation of tax, etc.The study result shows that there are some positive and negative factors that influences company's interest to reevaluate its fixed assets, one of positive faders is using loss compensation, increasing financial statement performance, lessen firm income tax, there is projection of profit and lost, give share bonus without deposit the capital and company's plan to do merger, consolidate and expand of the business. Meanwhile the negative factors is the existence of Final Income Tax amount of 10%, there is an additional sanction of Final Income Tax over assets that have not taken over before its usage period is finish and because of existence of tax administration. Revaluation of fixed assets that implemented by Taxpayers at Foreign Investment Tax Service Office Two have given optimal result for company. It is needed the further regulation on Chapter 18 article (1) of the existing Law of income Tax and there is revision over Chapter 4 article (1) letter g numeric 5 and adjusted with Chapter 4 article (1) letter g numeric 3. Decreasing tariff of Final Income Tax over the more value differences of revaluation to attract company's interest to implement its fixed assets revaluation."

"ABSTRAKLaporan magang ini membahas mengenai proses audit yang dilakukan oleh KAP ADR terhadap akun aset tetap, piutang sewa, provisi untuk pembongkaran aset, akumulasi depresiasi, beban depresiasi, pendapatan keuangan terkait piutang sewa, serta biaya keuangan terkait provisi untuk pembongkaran aset PT XYZ untuk periode yang berakhir pada tanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansi atas akun-akun tersebut di PT XYZ, prosedur audit, temuan audit, dan proses audit yang dilakukan oleh KAP ADR, serta analisisnya. Berdasarkan hasil proses audit, kebijakan akuntansi atas akun-akun tersebut di PT XYZ telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku. Prosedur audit yang dijalankan oleh KAP ADR telah sesuai dengan teori dan standar yang berlaku.

---

ABSTRACT

The report is aimed to explain the KAP ADR's audit process towards fixed assets, finance lease receivable, provision for dismantling assets, accumulated depreciation, depreciation expense, finance income related to finance lease portion, and finance cost related to provision for dismantling assets portion accounts of PT XYZ for the period ended December 31st, 2014. The focus of the report lies on accounting policies for that accounts of PT XYZ, audit findings, audit procedures performed by KAP ADR, as well as the analysis. Based on the result of the audit process, accounting policy for that accounts have complied with the Indonesian Financial Accounting Standards (IFAS). In addition, the audit procedures, which are applied by KAP ADR, have complied with the theory and the standards which prevail."

"Artikel ini menjelaskan tentang upaya yang telah dilakukan oleh Hu Jintao dalam bidang politik-ekonomi setelah terjadinya inflasi ekonomi pada tahun 1998 hingga berakhirnya kepemimpinan Hu Jintao sebagai presiden RRT pada tahun 2013. Usaha politik Hu Jintao ini dijelaskan dengan tujuan untuk memberikan gambaran mengenai perjalanan politik RRT secara kronologis untuk mengetahui dampak politik luar negeri yang dianut oleh RRT dengan aktivitas ekonomi yang terjadi pada RRT sehingga dapat bertahan dan berkembang dalam waktu yang tidak lama. Metode penelitian yang digunakan pada artikel ini adalah metode penelitian sejarah yang terdiri dari proses heuristik, kritik, interpretasi dan historiografi. Artikel ini juga mencakup strategi yang dilakukan oleh Hu Jintao sebagai usaha Hu dalam menaikkan kesejahteraan rakyat RRT pasca adanya krisis ekonomi yang melanda dunia, juga menampilkan bagaimana respon dunia terhadap RRT atas tindakan politik yang pemerintah RRT lakukan. Artikel ini menampilkan usaha yang dilakukan oleh Hu Jintao yang dipercaya dapat meningkatkan daya ekonomi RRT dari keterpurukan, juga menjadi sebuah kebijakan yang memiliki pro kontra dalam hubungan luar negeri RRT.

---

This article describes the efforts that have been made by Hu Jintao in the political-economic field after the economic inflation in 1998 until the end of Hu Jintao's leadership as president of China in 2013. Hu Jintao's political efforts are explained with the aim of providing an overview of the political journey of China. Chronologically to find out the impact of the foreign policy adopted by China on the economic activities that occur in China, so that it can survive and develop in the short period of time. The research method used in this article is a historical research method consisting of heuristics, criticism, interpretation and historiography processes. This article also covers the strategy taken by Hu Jintao as Hu's effort to improve the welfare of the Chinese people after the economic crisis that hit the world, and also shows how the world's response to China for the political actions the Chinese government has taken. This article presents the efforts made by Hu Jintao, which is believed to be able to increase China's economic power from adversity, as well as a policy that has pros and cons in China's foreign relations.

                                                                 "